A Research on Some Issues in Economic Globalization and Accounting Internationalization

Economic globalization is an irreversible tendency in the development of world economic. With the acceleration of economic globalization, accounting internationalization has become indispensable. Economic globalization's impacts on Chinese accounting environment are as fellows: Chinese accounting internationalization will be promoted; the merge of accounting culture between domestic and overseas will be spurred; the opening up to the outside in sectors of accounting and education service will be accelerated; the competition of our accounting profession field will be pushed forward; the construction of Chinese legislation and orders will be rapidly developed. As for the ideas on accounting internationalization, it will step into a new stage, which is characterized by harmonization, and accounting standards will its primary norm form, the discrepancies between accounting nationalization and internationalization will exist over a long period.