过去,由于我国没有统一的会计准则,传统的会计制度和会计核算模式在一些会计惯例上同国际会计界有很大的差异。国外会计界普遍反映看不懂中国的会计报表,对中国会计政策和会计方法难以理解。会计作为国际商业的通用语言,客观上要求国际化已是大势所趋。财政部、国家体改委新近联合印发的《股份制试点企业会计制度》和《股份制试点企 In the past, because there was no uniform accounting standard in our country, the traditional accounting system and accounting model had some differences with the international accounting community in some accounting practices. The foreign accounting profession generally reflects that they do not understand Chinese accounting statements, and it is difficult to understand Chinese accounting policies and accounting methods. As the common language of international business, accounting requires that internationalization is the trend of the times. The “Accounting System Pilot Enterprise Accounting System” and “Shareholding System Pilot Enterprise” newly issued jointly by the Ministry of Finance and the National Economic Reform Commission