区域性经济组织和区域性经济的合作发展成为推动区域经济体内会计协调重要原因之一。近年来,世界贸易组织、证监会国际组织、世界银行等纷纷发表声明,希望各国证监会、银行、企业等采用国际会计准则。欧洲联盟是一个典型的区域性合作经济组织,其基本目标是建立一个实现区内商品、劳务、资本和人员四大要素自由流动的统一大 The cooperation and development of regional economic organizations and regional economies have become one of the important reasons for promoting accounting coordination in the regional economies. In recent years, the World Trade Organization, China Securities Regulatory Commission, the World Bank and other countries have issued statements one after another, hoping SFC, banks, businesses and other countries to adopt international accounting standards. The European Union is a typical regional cooperative economic organization whose basic goal is to establish a unified large and medium-sized enterprise that will free flow of the four elements of goods, services, capital and personnel in the region