【摘要】 会计国际化的内涵是会计行为的国际化。会计国际化的外延包括会计行为理论的国际化、会计行为规范的国际化、会计行为研究的国际化和会计行为教育的国际化。正确认识会计国际化,具有重要的理论价值。更多还原

【Abstract】 The connotation of accounting internationalization is internationalization of accounting action.The denotation of accounting internationalization includes internationalization of accounting theory;in one of accounting regulation;the one of accounting research and the one of accounting education.Understanding accounting internationalization correctly is very important in theory.更多还原