With the accelerated process of economic globalization and international capital markets,the accounting internationalization is showing the accelerating global trend, as a normative criterion for accounting information,the internationalization of accounting standards is the accounting internationalization's core.
随着经济全球化进程的加快和国际资本市场的日益发展,会计国际化呈现出全球加速的趋势,作为规范会计信息标准会计准则的国际化是会计国际化的核心。 尽管我国在会计准则国际趋同的道路上已经取得了令人瞩目的成果,发布了与国际会计准则实质性趋同的准则体系,然而由于我国会计改革起步较晚,会计环境的特殊性,在会计准则国际趋同的道路上还有很长的路要走。
参考来源 - 我国会计准则国际趋同中存在的问题及对策—《价值工程》—2010年第28期—龙源期刊网·2,447,543篇论文数据，部分数据来源于NoteExpress
But to achieve the internationalization of accounting, we still have a long way to go hard.
但要实现会计国际化，我们还有一段艰苦漫长的道路要走。
Accounting has always been internationalized, and the internationalization of accounting is the inevitability of history.
会计始终是国际化的会计，会计国际化是历史的必然。
Thus, there is urgent realistic meaning and profound theoretical meaning in the research of securities market and the internationalization of accounting standards.
因此，对证券市场与会计准则国际化不足的研究有着迫切的现实意义和深远的理论意义。
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