APPROACH TO INTERNATIONALIZATION OF CHINESE ACCOUNTING UNDER ECONOMY GLOBALIZATION

YE Bao-zhou

Journal of Railway Engineering Society ›› 2003, Vol. 20 ›› Issue (3) : 132-134.

PDF(132 KB)
PDF(132 KB)
Journal of Railway Engineering Society ›› 2003, Vol. 20 ›› Issue (3) : 132-134.

APPROACH TO INTERNATIONALIZATION OF CHINESE ACCOUNTING UNDER ECONOMY GLOBALIZATION

  • YE Bao-zhou
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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.

Key words

economy globalization / accounting nature / accounting nationalization / accounting internationalization / international coordination

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YE Bao-zhou. APPROACH TO INTERNATIONALIZATION OF CHINESE ACCOUNTING UNDER ECONOMY GLOBALIZATION[J]. Journal of Railway Engineering Society, 2003, 20(3): 132-134
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