一、会计准则国际化三种观点会计准则是指执行会计活动所应遵循的规范和标准,是对会计工作进行评价和鉴定的依据。由于经济发展所处的环境不同,各国制定的会计准则存在很大的差异。20世纪后期,世界经济一体化进程明显加快,国际贸易、跨国公司均呈现良好态势,资本市场日益壮大,跨国兼并活动日益 First, the three international standards of accounting standards Accounting standards refers to the implementation of accounting activities should follow the norms and standards, accounting work is to evaluate and identify the basis. Due to the different environment in which economic development is carried out, the accounting standards formulated by various countries vary greatly. In the latter part of the 20th century, the process of world economic integration accelerated noticeably. Both international trade and multinational corporations showed a good momentum. Capital markets were increasingly growing and cross-border mergers and acquisitions