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我国提出要以经济全球化和会计国际趋同为大背景,加快国际化会计人才的培养、推动注册会计师行业走出去。经济全球化使得资本在国际间流动,中国加入WTO后能够越来越多地参与国际资本市场地竞争。会计的国际趋同与等效是会计国际化的表现和要求,促使了会计人才的国际化。文章对此进行了研究。
Our country proposes to take the economic globalization and the international convergence of accounting as the background, accelerate the cultivation of international accounting talents, and promote the CPA profession to go global. Economic globalization has caused capital to flow internationally. China’s accession to the WTO can increasingly participate in the competition in international capital markets. The international convergence and equivalence of accounting is the performance and requirement of accounting internationalization, which has prompted the internationalization of accounting talents. The article has carried on the research.