WTO的宗旨是要求其成员国按照国际惯例开展世界贸易 ,促进全球经济一体化 ,需要会计信息的确认、计量与披露符合国际惯例。我国的会计准则建设是把本国的国情与国际惯例有机地结合起来 ,使之成为既能与国际惯例接轨又有中国特色的会计理论体系 The purpose of the WTO is to require its member states to carry out world trade in accordance with international practice and promote the global economic integration. The recognition, measurement and disclosure of accounting information are in line with international practice. The construction of China’s accounting standards is to organically combine the national conditions of our country with those of the international conventions and to make it an accounting theory system that can not only be in line with the international practice but also have Chinese characteristics