在现代信息技术飞速发展的推动下,全球经济日益走向一体化。与此同时,国际会计准则委员会(IASC)审时度势,于本世纪初及时地完成了战略重组,将制定一套单一的、高质量的、全球范围内普遍适用的国际财务报告准则(IFRS)纳入其战略目标。基于此,本文试从会计准则的资本计量功效及其经济后果性质分析会计准则全球化问题,为 Driven by the rapid development of modern information technology, the global economy is becoming more and more integrated. In the meantime, the International Accounting Standards Board (IASC) took stock of the situation and completed its strategic restructuring in a timely manner at the beginning of this century to include a single, high-quality, globally applicable international standard for financial reporting (IFRS) Strategic objectives. Based on this, this paper tries to analyze the problem of globalization of accounting standards from the measurement of the effectiveness of accounting standards and their economic consequences,