今年我国会计准则制定速度突然加快,会计准则体系的雏型基本呈现。现在大家关注的问题之一是我们是否放弃了会计准则的制定而与国际会计准则全面趋同。本文从会计准则比较的角度出发,论述我国会计准则与国际会计准则存在的差异以及其存在的必要性。 This year, China’s accounting standards suddenly speed up the establishment of a standard accounting standards system basically presented. Now, one of the problems we are concerned about is whether we gave up the development of accounting standards and fully converged with IAS. This article from the accounting standards comparison point of view, discusses the difference between China’s accounting standards and international accounting standards as well as the existence of its necessity.