我国新颁布的会计准则与国际会计准则相比,顺应了国际化的要求,体现了一种趋同趋势。但需要明确的是,我国会计准则是依据我国的政治、经济、文化等特定的综合因素而制定的,与国际会计准则相比存在着一些差异;综合这些差异,主要体现在财务会计的概念框架、会计准则体系、会计准则内容与形式以及不同的环境背景。 Compared with the international accounting standards, the newly promulgated accounting standards in our country conform to the requirements of internationalization and embody a converging trend. However, it needs to be clear that our accounting standards are formulated based on specific political, economic and cultural factors of our country. There are some differences compared with international accounting standards. The differences are mainly reflected in the conceptual framework of financial accounting , Accounting standards system, the content and form of accounting standards and different environmental backgrounds.