制定全球会计准则的问题成为国际会计领域的一个中心话题。目前已经有100多个国家或地区直接采用国际财务报告准则或与之趋同,尤其是美国、英国等发达国家都支持国际财务随着经济全球化和一体化步伐的加快报告准则。我国的新会计准则也体现出趋同的努力,那么会计准则趋同的前景如何,我国该如何应对,本文就此做了分析。 The issue of developing global accounting standards has become a central topic in international accounting. At present, more than 100 countries or regions adopt IFRS directly or converge with them. In particular, developed countries such as the United States and Britain all support the accelerated reporting standard of international finance with the pace of economic globalization and integration. China’s new accounting standards also reflect the convergence efforts, then the convergence of accounting standards how the prospects of how to deal with our country, this article made an analysis.