Abstract：This paper describes the environment of economy globalization, analyzes the dual-nature of accounting and the dialectical relationship between accounting nationalization and accounting internationalization, demonstrates the necessity and probability of accounting internationalization under economy globalization, discusses the problems related to the coordination of Chinese accounting with international accounting, presents the situation of internationalization of Chinese accounting, puts forward that the difference of environment between Chinese accounting and Western accounting is the basic reason for the difference between Chinese accounting and international accounting and emphasizes that a new accounting theory system should be set up for Chinese accounting in order to suit the development of international accounting.
叶保洲. 经济全球化与中国会计国际化问题探讨[J]. 铁道工程学报, 2003, 20(3): 132-134.
YE Bao-zhou. APPROACH TO INTERNATIONALIZATION OF CHINESE ACCOUNTING UNDER ECONOMY GLOBALIZATION. 铁道工程学报, 2003, 20(3): 132-134.
2003, Vol. 20 
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