CAJ | 학술논문

随着世界经济一体化的发展，国际贸易数量的迅速增加，对会计行业的要求也越来越高，会计国际化是必然的趋势。在我国创建具有中国特色的会计模式是我国社会主义经济体制适应世界经济发展趋势的必要条件，也是我国会计行业必须承担的重任。
수착세계경제일체화적발전，국제무역수량적신속증가，대회계행업적요구야월래월고，회계국제화시필연적추세。재아국창건구유중국특색적회계모식시아국사회주의경제체제괄응세계경제발전추세적필요조건，야시아국회계행업필수승담적중임。
With the development of world economic integration and the rapid increase of international trade, the increasing demands on the accounting profession make the internationalization of accounting an inevitable trend. In our country, creating the chinese accounting model is a necessary condition for China＇s socialist economic system adapting to the trend of world economic development, and the accounting profession in China must bear heavy responsibility.