一个国家会计准则首先是根据本国的经济、政治经济、文化、教育等环境因素等特点,为了满足本国经济的发展而建立的,而国与国之间会计准则的巨大差异已日益成为国际资本市场合理流动和国际资源有效配置的障碍,因此,必须对各国会计准则进行国际协调。 A national accounting standard is first established according to the characteristics of its own economy, politics, economy, culture and education and other environmental factors in order to meet the needs of the development of its economy. However, the huge differences in accounting standards between countries have increasingly become the justification for the international capital market Mobility and the efficient allocation of international resources, international accounting standards must be internationally coordinated.