近年来,新兴经济体逐渐成为世界经济增长的主要动力,它们在当前的国际金融体系改革进程中积极主张和维护自身权益,在国际会计规则的发展领域,亦积极参与国际会计规则的制定来维护利益。本文拟对近年来新兴经济体参与国际会计规则制定的有关背景和途径进行分析,对我国推进会计准则国际趋同、深 In recent years, emerging economies have gradually become the major driving force behind the growth of the world economy. They actively advocate and defend their own interests in the current reform of the international financial system. They also actively participate in the formulation of international accounting rules in the field of the development of international accounting rules interest. This article intends to analyze the background and approaches for emerging economies to participate in the formulation of international accounting rules in recent years and to promote the international convergence of accounting standards in China