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1、……………………………………………………………最新资料推荐…………………………………………………Aｎalysｉsofinternaｔional accounｔingstａndａrdｓChinaAｂstract: Thｅｉnteｒｎaｔionaｌizａｔionoｆaｃcountinｇstandaｒdｓ is agｌoｂａl ｔrend,ａndis ｃlｏselyrelaｔeｄtothedｅveｌoｐmentofｎaｔｉｏnaleconｏmy，reｆlｅcｔeｄｉn:tｈeproｍotionof maｃro
2、ｅｃｏnomicgroｗth,acｃeleｒate ｔhｅｄevｅlopmenｔ ofｓｏcial producｔiviｔｙ,aｎdpromoｔe cａpitalmarkｅtdｅveｌopment,etc.Tｈeaｕthoｒofthe inｔerｎatioｎaｌaccoｕntｉngｓtａndａrdｓｉｎthｅｗｏrldwitｈin thｅscｏｐｅofrｅsearch，fｏundin 128coｕntriesarounｄｔｈｅwｏrｌd,tｈｅｒeaｒe 67 cleａrlyrequiresallｄｏm
3、estiｃliｓtedｃｏmpaｎiｅsｍust ｕse inteｒｎａtionalaccouｎtingstaｎdarｄs,tothetｏｔaｌnumbeｒ ofcｏunｔrｉes arｏｕｎd ｔhe worldformｏrethanhaｌｆoｆｉnｔｅｒnａｔional aｃcoｕnｔｉnｇstaｎdａrｄs hasbeeｎｔｈeUniｔｅｄSｔatesaｔteｎtion， thｅＥＵ’ssuｐport, Asiaｎcountrｉeshavefｏllowｅｄ ｓｕiｔbyiｎternaｔioｎala
4、cｃounting sｔaｎdａｒds,anaｌyｓisｏfChina’ｓ problemsin theprocess,ｐutfｏrｗarｄsｐeciｆic17/17……………………………………………………………最新资料推荐…………………………………………………prｏpoｓals。
ﻪﻭ Ｋeyｗoｒds：economｉcｉnteｒnatiｏnaliｚａtiｏnoｆａccoｕntingstａndａrｄｓ
ﻪ Iｎtoday’s wｏrld,withｔhedｅvelｏpmｅnt ｏfｅｃoｎｏmicgl
5、ｏbaliｚation,tｈepｒoceｓsof inｔernationalｉzatｉonｏfcａｐｉtalmarketｓdｅepｅn,internａｔionaｌ tｒade,multinatｉｏnaｌｃoｍｐaniesｈas risｅｎdraｍａｔｉcallｙ,makｉng theintｅrnaｔionalaccoｕntingｓｔanｄards ｈaｓbｅcomeatrend。Aｃcounｔinｇ ｉsａsocｉａl ｓｃience，aｃｃounｔｉnｇsｔａｎｄａｒds ｄevｅlopmeｎｔaｎd
6、nａtioｎalｅconoｍｉcｄｅｖeloｐmeｎtａｒecｌoselｙrelａted. First， thｅinｔｅrｎatiｏnaｌizatiｏnofaccｏuntiｎg staｎdarｄｓ andｔherelａtｉonshipbetwｅeｎeｃｏnｏｍicｄevelopｍenｔ
ﻪ Accouｎtiｎｇ ｓtaｎdardｓ ｉｓ ａｇuidingpｒinciｐleforthesｐeciｆicatiｏn of ａccouｎting（ｉｎｐarｔicularｆinancｉalaccounting),
7、ｔｈｅdeｖelｏpｍeｎtoｆ accouｎｔingsysｔems, etc。ａcｃｏuｎtiｎgｓｔandarｄsaｎdspｅcifｉcａｔionsbehｉnd ｔhefｉgｕrｅsreflecｔtｈeadjｕｓｔmｅnｔｏfinterestsaｍong tｈeｖａriousinteｒeｓt gｒｏuｐsiｎtherelationｓhip，17/17……………………………………………………………最新资料推荐…………………………………………………iｎfluenｃetｈepａtteｒnofｄistrib
8、utｉonofbｅnefits,wｉth tｈｅ natiｏnalreｇuｌaｔionsand pｏlicｉeｓ，areapoｌitｉcaｌgameprocｅss．iｎteｒｎａｔｉonalization ofacｃouｎtingｓｔandaｒｄｓisｔoelimｉｎate or rｅduce thevarioｕscountriesand rｅｇioｎｓ，thediffeｒencｅｓｂｅtwｅen accｏuｎｔiｎgｓtaｎdards,
