会计政策趋同的过程中,引进新的政策和概念,不要太专业化和难以理解,要让大家有一个认识接受的过程,只有这样才能让更多的人接受和理解,学术界不单单是把先进的东西引进来,而且还需要思考引进来后,如何让大家更好的理解和使用,毕竟引进不是目的。只有这样,我们国家的会计从业人员水平才能提高,才能更好、更快的和国际接轨。为此笔者从概念、行业、企业、人员层次等多方面谈了自己粗浅的看法。旨在抛砖引玉,唤起广大会计工作者的研究热情,使我们的准则和制度在引进和制订时更容易理解和使用。 In the process of convergence of accounting policies, the introduction of new policies and concepts should not be too specialized and difficult to understand. Let us have a process of understanding and acceptance. Only in this way can more people be accepted and understood. The introduction of advanced things, but also need to think about the introduction, how to make a better understanding and use, after all, the introduction is not an end. Only in this way, our country’s accounting practitioners can improve the level in order to better and faster and international standards. To this end I from the concept, industry, business, personnel level and many other aspects of their own superficial views. It is designed to arouse the attention of the public and arouse the enthusiasm of the vast numbers of accounting workers in their studies so that our guidelines and systems will be easier to understand and use when they are introduced and formulated.