一、前言随着全球经济的一体化和国际资本市场的发展,会计准则的国际协调或趋同已成为必然趋势。在中国加入WTO以后,越来越多的企业开始走上国际经济舞台,企业跨国经营、跨国上市、跨国投资和跨国融资的现象日益增多。要使中国融入国际经济体系,会计作为商业通用语言必须国际化。会计国际化 I. INTRODUCTION With the globalization of the global economy and the development of international capital markets, the international harmonization or convergence of accounting standards has become an inevitable trend. After China’s accession to the WTO, more and more enterprises are embarking on the stage of the international economy. The phenomena of multinational operation, cross-border listing, cross-border investment and cross-border financing are increasing day by day. For China to integrate into the international economic system, accounting must be internationalized as a commercial language. Accounting internationalization