随着经济全球化进程的加速,我国经济领域的国际间交流越来越频繁,中国会计将更多地面临与国际接轨的问题。目前,中国正处于建设会计准则的关键阶段,如何在坚持会计准则中国特色的同时,尽量吸收、采纳一些国际化的思想和方法,使我国的会计准则朝着国际化方向发展,是一个十分重要并迫切需要解决的问题。本文拟在归纳各国会计准则建设经验的基础上,着重研究其对当前中国会计问题的启示,推动中国会计准则的建设与发展 As the process of economic globalization accelerates, the international exchanges in the economic field of our country have become more frequent and more frequent, Chinese accounting will face more problems with international standards. At present, China is at a critical stage of building accounting standards. How to absorb and adopt some internationalized ideas and methods as far as possible while upholding the Chinese characteristics of accounting standards so that our accounting standards are becoming more and more internationalized is of great importance And urgently need to solve the problem. This paper intends to summarize the experience of the construction of accounting standards in each country, focusing on its enlightenment on the current accounting problems in China to promote the construction and development of China’s accounting standards