会计国际化是指随着经济全球一体化的发展,客观上要求各国在其会计政策制定和会计事务处理中,相互沟通,相互协调,争取规范统一,逐步采用国际通行的做法,以不断增强会计信息的国际可比性。是“会计国家性”转化为“会计国际性”的过程。 Internationalization of accounting means that with the development of economic globalization, objectively requires all countries to communicate and coordinate with each other in their accounting policy-making and accounting affairs so as to standardize their unification and gradually adopt internationally accepted practices so as to continuously enhance accounting International comparability of information. It is the process of “accounting nationality” into “accounting internationality.”