| After new international accountant the criterion council has been established, accountant the criterion international hastens with the step is speeding up, recognizes accountant through USA the principle (GAAP), the IASB international finance report criterion as well as other national accountants between the criterion intercoordination and the conformity, the international finance reports the criterion has become the majority country coordination and hastens with the goal.The criterion hastens the assimilation in the economic integration and accountant under the situation, our country accountant the criterion internationalization is the irresistible historical trend, we only have positively seek the countermeasure, the solution hinder our country accountant in the criterion internationalization advancement the question, only then can seek own even better development path in under the global economic integration big environment.Therefore, how develops accountant the criterion internationalization path, enhanced our country accountant the criterion the level becomes the urgent matter.Any national accountant the criterion, from the historical angle looks all is is suitable should the country society develop needs to produce with the development.In this process, accountant the criterion receives from aspect the and so on economy, politics, law and social culture many environmental factors together influences.Therefore, studies accountant the criterion internationalization the development path, first must theory, method historical development and present situation which profits from studies thoroughly, then unifies our country the concrete national condition, decides our country accountant criterion internationalization strategy.Based on this, this article main body divides into four parts.First introduced the criterion internationalization understanding and briefly elaborated to accountant our country accountant the criterion internationalization obtained achievement.Then... |
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