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中国已经成为世界贸易组织的正式成员．因此．国际惯例对中国具有约束力．相应地．国际会计准则对中国的会计准则同样具有约束力。但从实际情形来看．我国会计准则与国际会计准则及其国际惯例尚有较大差距。财政部新发布的企业会计准则体系．实现了与国际会计准则的趋同。
China has become a full member of the World Trade Organization. therefore. International practice is binding on China. Correspondingly. International accounting standards are also binding on China’s accounting standards. But from the actual situation. China’s accounting standards and international accounting standards and its international practice there is a big gap. Ministry of Finance newly released enterprise accounting standards system. Achieved with the convergence of international accounting standards.