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来源：百度知道编辑：UC知道时间：2024/06/17 16:51:05

摘要：会计具有国家性和国际性的特点。会计的国家性与国际性的差异矛盾是客观存在的。我国的会计改革要正确对待二者对立统一关系，认识到我国会计的国际性是一个渐进的过程，要积极参与全球性或地区性会计专业团体和政府有关会计协调组织，加强会计理论的超前性和务实性研究，提高会计教育水平，进一步完善会计法律法规。
关键词：国家性；国际性；国际协调；发展

Accounting has national and international characteristics. The national accounting and international conflicts are objective differences exist. China's reform to correct the accounting treatment of both the unity of opposites, to my understanding of the international accounting is a gradual process, it is necessary to actively participate in global or regional accounting professional bodies and government coordination of the accounting organizations, to strengthen the advance of the accounting theory And pragmatic research, raise the level of accounting education, and further improve the accounting laws and regulations.

State; international; international coordination; development

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