本文的研究结果支持我国正在进行的会计准则国际化。
The evidence in this study supports the on-going process of international harmonization of accounting standards.
全球经济一体化，使会计准则国际化成为一种必然趋势。
Global economic integration, international accounting standards has become an inevitable trend.
加入WTO将使我国经济环境发生重大变化，我国必须加大会计准则国际化进程。
China's entering WTO will bring great changes to the economic environment of China. We must quicken the process of internationalizing accounting principles.
因此，对证券市场与会计准则国际化不足的研究有着迫切的现实意义和深远的理论意义。
Thus, there is urgent realistic meaning and profound theoretical meaning in the research of securities market and the internationalization of accounting standards.
通过本文的研究，可以检验新会计准则国际协调的效果，为会计准则国际化进程的实践问题提供经验证据。
Through this study, new accounting standards can test the effectiveness of international coordination, international accounting standards for the practice of the process to provide empirical evidence.
基于这一观点，从制度经济学的制度变迁理论的视角，我们不难发现会计准则国际化事实上是一个国际间制度安排的变迁过程。
From this standpoint, it is easy for us to find that the internationalism of accounting standards is essentially a course of institutional change between countries.
随着全球经济的一体化和中国经济的国际化，中国的会计行业也将在2012年与国际会计准则完全趋同。
With the global economic integration and the internationalization of China's economy, China 's accounting industry also will be in 2012 and the international accounting standards convergence.
但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。
But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards.
一方面，世界贸易组织的加入，国际经济交往增多，要求我国会计准则制定应该国际化。
On one hand, with the entry to WTO and the increasing communication in international economy, the voice of accounting internationalization is becoming louder in our country.
随着保险公司国际化经营程度的不断提高，保险会计准则国际协调已成为我国保险会计准则建设中不可回避的重要问题。
With the development of multinational insurers, the international coordination of Insurance Accounting Standards has become an unavoidable part in setting up China Insurance Accounting Standards.
我国加入WTO将使我国证券市场国际化进程加快，证券市场的国际化必定要求会计准则的国际化。
Joining WTO will speed the international process of securities market in our country, and the internationalization of securities market must demand the internationalization of accounting standards.
我国加入WTO将使我国证券市场国际化进程加快，证券市场的国际化必定要求会计准则的国际化。
Joining WTO will speed the international process of securities market in our country, and the internationalization of securities market must demand the internationalization of accounting standards.
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