世界范围内的会计协调已经有30年的历史了。从上世纪90年代以来,会计国际协调的速度出现了明显加速的迹象,尤其是国际会计准则理事会(IASB,改组之前称为国际会计准则委员会,即IASC)的协调活动更是成果卓著,一个全球统一会计准则的时代似乎即将到来。全球统一会计准则的时代真的就要到来了吗?在论证此问题之前,首先界定两个概念。全球范围内统一的会计准则可分为以下两种情况:第一,把全球范围内统一会计准则 Accounting coordination has been around for 30 years worldwide. Since the 1990s, there has been a marked acceleration in the pace of international coordination of accounting. In particular, the coordination activities of the International Accounting Standards Board (IASB), known as the International Accounting Standards Committee (IASC) prior to the restructuring, have been remarkably successful. One The era of global harmonized accounting rules seems to be coming. Is the era of global harmonized accounting rules really coming? Before justifying this question, we first define two concepts. Unified accounting standards worldwide can be divided into the following two situations: First, the global harmonized accounting standards