现阶段国际会计准则的目标是协调各国差异,各国在变革原有标准实施国际会计准则后,面临的一大难题将是与其他法规、制度的协调问题。开放倒逼改革,加快自由贸易区建设语境下的会计标准国际化工作的突破口,就是要建立完善的国家会计法规体系,让政府变小变得有效率,让市场变大变得法制化。作为一门商业语言,会计标准的国际化趋势毋庸置疑。 At this stage, the objective of IAS is to coordinate the differences among different countries. After all countries implement the IAS, they will face a major challenge of coordinating with other laws and regulations. Opening a door to reform and accelerating the internationalization of accounting standards in the context of building a free trade area is to establish a sound system of national accounting laws and regulations so that the government becomes smaller and more efficient and the market becomes larger and more legalized. As a commercial language, there is no doubt about the internationalization of accounting standards.