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1、AccountingInternationalDevelopmentSituationandDevelopmentTrendResearchAbstract:TheinternationalizationisanimportanttopicofChina’saccountingprofession.China’saccountingstandardsfromtheInternationalAccountingStandardsanditsstillawidegapbetweentheinternationalpractice,onlyseriousfactorintheprocessof
2、internationalizationofaccountingtoestablishasetofstandardinternationalpracticeofaccountingsysteminordertoachievetheinternationalizationofaccountingtoensurethatthecauseofChina’saccountingasteadyandhealthy.Keywords::WTOsystemofaccountingstandardswithinternationalpracticenormsDevelopmentStrategiesFi
3、rst,thefactorsthataffecttheanalysisofaccountinginternationalizationAccountinginternationalizationistomeettheneedsofinternationaldevelopment,whichcallsforcountriesaroundtheworldinthedevelopmentofaccountingpoliciesandhandlingofaccountingaffairs,andgraduallyadoptinternationallyacceptedaccountingstan
4、dardsinordertomeetinternationalaccountingpracticesofcommunication,11coordination,normsandunity.AccountingInternationalizationistheworldinordertoparticipateininternationaleconomic,tradeandaccesstointernationalcapitalmarketstodomesticaccountingstandards,andgraduallytransformedintotheInternationalAc
5、countingStandardsprocess.Theessenceofaccountinginternationalizationinternationalizationofaccountingstandards,accountingandinternationalresultsoftheformationofinternationalaccountingstandards,whichisChina’saccountingprofessionandthepractitionersreferredtoinlinewithinternationalstandardsoftherealme
6、aning.AccountingInternationalizationgenerallygothroughthreestages:First,communicationstage,withtherestoftheworldthroughexchange,comparisonofthesimilaritiesanddifferencesinaccountingstandards,strengtheningandunderstandingofinternationalaccountingstandards;thesecondphaseistocoordinate,namely,toseek
7、theirownaccountingstandardsandthesimilaritiesanddifferencesbetweeninternationalaccountingstandards,toeliminateunnecessarydifferenceswiththeinternationalaccountingstandardstominimizesuchdifferences,inordertoenhancethein
