按照党的十三大精神,我国东部率先实施参与国际经济大循环战略。接着,中部、西部也开始了如何根据本地情况,发展外向型经济,参与国际分工的探索与实践。整个中国经济的导向,开始发生了根本性的转移,内向型经济的时代即将成为历史。伴随中国经济的历史性变革,中国会计的国际化将不可避免。首先,参与国际经济大循环,要求中国会计观念全球化。以往,我们总是习惯于在960万平方公里上考虑问题,总是习惯于在建立自己的“模式”上下功 In accordance with the spirit of the 13th CPC National Congress, the eastern part of our country took the lead in implementing the strategy of participating in the grand international cycle of economy. Then, the central and western regions started to explore and practice how to develop an outward-oriented economy and participate in the international division of labor according to local conditions. The entire Chinese economy has undergone a fundamental shift in its orientation. The era of an inward-looking economy is about to become history. With the historic changes in China’s economy, the internationalization of Chinese accounting will be inevitable. First of all, to participate in the global economic cycle requires the globalization of accounting concepts in China. In the past, we were always accustomed to thinking about problems on 9.6 million square kilometers and were always used to working on establishing our own “model”