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Along with the whole world economic integration development, accountant the criterion internationalization already became the reality which each country was unable to avoid. Along with our country market economy development and reform and open policy thorough, our country the criterion internationalization aspect has already made the considerable progress in accountant, but as a result of our country economic system and market environment particularity, but also has many problems. This article the criterion internationalization related concept obtains from accountant, the criterion internationalization faced the question to our country accountant to carry on the comprehensive elaboration, then proposed our country should adopt should to measure.

Along with the whole world economic integration development, accountant the criterion internationalization already became the reality which each country was unable to avoid. Along with our country's market economy development and r