2009Shanghai Caijing Daxue xuebaoRequires access

The Review and Reconsiderction for China's Accounting Internationalization since Reform and Opening-up

Gong Fang-zhou

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Abstract

Economic globalization has already been the absolute tendency of the world's economic development,and accounting internationalization is inevitably growing hotter.Based on the concept of accounting internationalization,the paper states the inevitability and necessity of China's accounting internationalization.Then,it reviews the process of accounting internationalization and the theoretical development of accounting in China,and analyzes the issues occurred on the process of accounting internationalization.At the end,the paper puts forward some suggestions for the basic principals and the concrete strategies on the process of accounting internationalization in China.

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Economic globalization has already been the absolute tendency of the world's economic development,and accounting internationalization is inevitably growing hotter.Based on the concept of accounting internationalization,the paper states the inevitability and necessity of China's accounting internationalization.Then,it reviews the process of accounting internationalization and the theoretical development of accounting in China,and analyzes the issues occurred on the process of accounting internationalization.At the end,the paper puts forward some suggestions for the basic principals and the concrete strategies on the process of accounting internationalization in China.

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Available abstract

Economic globalization has already been the absolute tendency of the world's economic development,and accounting internationalization is inevitably growing hotter.Based on the concept of accounting internationalization,the paper states the inevitability and necessity of China's accounting internationalization.Then,it reviews the process of accounting internationalization and the theoretical development of accounting in China,and analyzes the issues occurred on the process of accounting internationalization.At the end,the paper puts forward some suggestions for the basic principals and the concrete strategies on the process of accounting internationalization in China.

Key concepts: Internationalization, China, Accounting, Globalization, Process (computing), Positive accounting, Economic globalization, Accounting information system

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