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Along with our country economic restructuring unceasingly thorough, after specially joins WTO, our country accounting standard internationalization's reform process unceasingly is also speeding up, and has made certain progress in such a short time. But must realize accountant the internationalization, we also have section of difficult long paths to walk. Accountant's internationalization, is accountant who refers to uses internationally recognizes the principle and the method processes and reported that our country the economic work, its essence is the accounting standards internationalization. In accountant in the internationalization advancement, must certainly grasp accountant the nationalization and the internationalization dialectical relations: Is first national uniform accounting the system and the criterion, namely accountant the nationalization, then achieves the international convention, namely accountant internationalization. Accountant internationalization the internationalization is now the world accountant's trend of development, is the economic globalization inevitable result. A country for our country benefit, has no alternative but to add discrimination copy internationally some developed countries the accounting standards, should act according to our country the actual situation, the reference international accounting standards and some advanced countries beneficial experience, the formulation standard accounting system and the criterion, is also realizes accountant the nationalization. because accountant the nationalization and the internationalization in may not coordinate at present the contradiction, in addition our country occupies the market economy the initial stage, our country's accountant the internationalization can only be the partial accounting convention internationalization, in other words, namely the international harmony, the majority hastens with or the trail connection, another part maintains our country characteristic, this is also the internationalization development must pass through the stage. key word: Accountant internationalization meaning accountant general character accounting practice accounting standards accountant internationalization present situation analysis

Along with the deepening of economic reform, especially after the accession to WTO, China's accounting standards, the internationalization of the reform process has been accelerated, and in a relatively short time has made some achievements. But to realize the internationalization of accounting, we still have a hard long way to go. The internationalization of accounting refers to the use of internationally accepted accounting principles and methods to deal with and report on the country's economic operations, and its essence is the internationalization of accounting standards. In the accounting process of internationalization, we must grasp the country and the international accounting of the dialectical relationship: First, national unity and norms of the accounting system, that is, the accounting of country, and then reached the international practice, that is, accounting internationalization.
Internationalization of accounting internationalization is the development of accounting in today's world trends, are the inevitable result of economic globalization. A country for their own benefits, we can not indiscriminately copy the international accounting standards in some developed countries, should be based on their actual situation, with reference to international accounting standards and some useful experience of advanced countries to develop a standardized accounting system and norms, but also is the implementation of National Accounting.
Country because of the accounting and internationalization in the current conflicts are not coordinated, in addition to China's market economy in the initial stage, China's accounting internationalization are only part of the internationalization of accounting practice, in other words, international coordination, and most of the convergence or integration , another part of maintaining China's characteristics, which is international development to go through.

Key words: accounting internationalization of the accounting implications of accounting standards common accounting practice of accounting internationalization Analysis
Mention

With the ever increasing reform of the economic systerm in our country,specially the joining of WTO, the reform processing of the accounting standard internationalization is also speeding up unceasingly, and it had make certain progress in such a short time. But there is still a long way to go before the realization of accounting internationally. Accountant's internationalization refers to the use of the accounting principles and the methods recognized internationally to handle and reporte that country's economic work, with the accounting standards internationalization as its essence. In the processing of the accounting internationalization ,we should be carefull of the dialectical relation between the accounting nationalization and accounting nternationalization: first, national uniform of the accounting system and the criterion, namely accountant the nationalization,and then the international convention, namely accountant internationalization.
后面的太长了，就不翻了。太累了，都快赶我做套题了。With

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