会计国际化的本质是利益之争。
The essence of accounting internationalization is to strive for profits.
会计始终是国际化的会计，会计国际化是历史的必然。
Accounting has always been internationalized, and the internationalization of accounting is the inevitability of history.
但要实现会计国际化，我们还有一段艰苦漫长的道路要走。
But to achieve the internationalization of accounting, we still have a long way to go hard.
会计领域中的国际化行为，会计界通常简称为会计国际化。
In the field of international accounting behavior, accounting commonly referred to as the accounting internationalization.
当前，全球会计国际化进程从协调阶段逐渐步入了趋同阶段。
At present, the global accounting internationalization process has stepped into a convergent stage from the coordination stage gradually.
会计国际化协调是各国在全球范围内推行统一会计标准的过程。
Harmonization of accounting internationalization is a process that the countries push uniform accounting standards throughout the world.
会计国际协调是国内外讨论较多的问题，是会计国际化的过程。
The harmonization of accounting is a topic which is issued all over the world.
从上个世纪80年代至今，我国的会计国际化已经有了一定的进展。
From 1980 to now, our country's Accounting Standards have closed to international ones step by step.
会计国际化是大势所趋，是时代潮流，也是世界各国都面临的共同课题。
The accountancy internationalization is a trend, and is the current of time, and is also international community all common lesson that of face.
本文阐述了文化视角的提出，会计国际化研究中文化视角的必要性和可行性。
This text has explained the proposition of the culture visual Angle, the necessity and feasibility of the culture visual Angle in the study of accounting internationalization.
其次指出中国在加入WTO获得益处的同时也面临会计国际化变迁所带来的困境；
Next , it points four dilemmas China encounters in the international change of accounting when it benefits from its entry into the WTO.
金融行业尤其是银行业作为经济领域内的重要分支，其会计国际化行为日益受到关注。
The accounting internationalization behavior has been the core problem to the financial trade, especially banking, as the important branch in the economic field.
从分析我国会计实行国际化的必然性、现状入手。提出了我国实行会计国际化的对策。
Analysis is made on the necessity and present situation of implementing internationalised accounting in our country, and given the countermeasures.
中国的会计国际化进程在加速，通过本案例我们不能不思考，国际化后的中国企业在国际竞争中的优势。
Now, internationalization of accounting in China is accelerating, we must consider the advantage of Chinese corporations in international competition after internationalization of accounting.
其中，关于“会计国际化的实质是各国的利益之争”的呼声日益高涨，许多学者已经对会计国际化带来的利益问题进行了研究。
This issue aroused lots of discussion and disputes. More and more people believe that the essence of accounting internationalization lies in obtaining utmost interest for each nation involved.
会计的国际化是历史的必然趋势。
Internationalization of accounting is an inexorable trend of history.
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.
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.
国际化是会计师事务所规模化的高级阶段。
Internationalization is the advanced stage of accounting firm scale expansion.
本文从以下六个方面对会计的国际化进行介绍、分析和展望：（1）IASB工作的重大成果；
This paper introduces, analyses and looks forward to accounting internationalization from following aspects: (l)the great achievement of IASB;
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.
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.
公司要用一个国际化认可的会计制度。
The company USES an internationally recognized accounting standard.
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.
AIA是为了将专业会计师国际化而特别成立的组织且完全不断地致力于达到最初成立的宗旨。
The AIA was specifically founded to provide an international organisation for professional accountants and is fully committed to the ongoing achievement of this original aim.
会计的国际化同时要求现金流量表会计的国际化。
Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement.
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.
会计标准国际化的实质是各国的利益之争，对此我们应当有充分的认识。
Meanwhile we should also realize that the nature of accounting standards internationalization is the process of scrambling for the benefits arising from internationalization among the countries.
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.
研究税务会计原则与财务会计原则的差异，旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。
The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.
应用推荐