淺談我國(guó)會(huì)計(jì)國(guó)際化與本土化

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【摘要】
隨著經(jīng)濟(jì)的發(fā)展和我國(guó)已經(jīng)加入WTO，在我國(guó)的社會(huì)文化、政治、法律和經(jīng)濟(jì)環(huán)境背景下，我國(guó)會(huì)計(jì)的本土化特征已經(jīng)十分明顯，為了順應(yīng)國(guó)際發(fā)展的趨勢(shì)與國(guó)際接軌，使我國(guó)會(huì)計(jì)的國(guó)際化與本土化有機(jī)統(tǒng)一起來，根據(jù)現(xiàn)有的溝通觀、協(xié)調(diào)觀和統(tǒng)一觀，以及溝通是協(xié)調(diào)的基礎(chǔ)，統(tǒng)一是協(xié)調(diào)的理想狀態(tài)的關(guān)系，本文提出了在我國(guó)會(huì)計(jì)國(guó)際化進(jìn)程中應(yīng)堅(jiān)持協(xié)調(diào)觀，解釋了會(huì)計(jì)國(guó)際化以及會(huì)計(jì)國(guó)際化的必然性，并對(duì)國(guó)內(nèi)外的會(huì)計(jì)現(xiàn)狀進(jìn)行描述，分別描述了國(guó)內(nèi)外會(huì)計(jì)國(guó)際化的背景及進(jìn)程，另外從社會(huì)文化背景、政治環(huán)境、法律環(huán)境和經(jīng)濟(jì)環(huán)境下總結(jié)了中國(guó)會(huì)計(jì)本土化的特征，并對(duì)國(guó)際化與本土化的辨正統(tǒng)一關(guān)系進(jìn)行全面分析，對(duì)能夠使我國(guó)會(huì)計(jì)國(guó)際化與本土化相協(xié)調(diào)提出了建議與措施。

【關(guān)鍵詞】
會(huì)計(jì)國(guó)際化，本土化，協(xié)調(diào)

Shallowly discussed our country accountant the internationalization and the native place are deficient
Abstract:
Already joined WTO along with the economical development with our country, in under our country's social culture, politics, the law and the economic environment background, our country accountant's localization characteristic already extremely was obvious, in order to comply with the international development the tendency and the international trail connection, caused our country accountant's internationalization and the localization unify organically, according to the existing communication view, the coordinated view and the unification view, as well as the communication was the coordinated foundation, the unification is the coordinated perfect condition relations, this article proposed in our country accountant in the internationalization advancement should persist the coordinated view, explained accountant the internationalization as well as accountant the internationalization inevitability, and the present situation carried on the description to domestic and foreign accountants, described separately domestic and foreignAccountant internationalization background and advancement, moreover from the society cultural context, the political context, the legal environment and the economic environment summarized Chinese accountant the localization characteristic, and clarifies right and wrong the unification relations to the internationalization and the localization to carry on the comprehensive analysis, to could cause our country accountant the internationalization and the localization coordinates put forward the proposal and the measure.
Key word:
Accountant internationalization；Localization；Coordination