一、引言会计准则国际趋同应避免国际间会计交流存在的差异;要想进一步加快我国会计准则国际趋同步伐,前提条件是从差异入手,深入分析与研究我国会计准则与国际会计准则间的差异,并制定有效的解决措施,实现会计准则国际趋同目标,同时,还要对会计准则国际趋同的演化与博弈情况加以全面的分析。二、会计准则国际趋同与国际会计准则间存在的差异及其解决措施(一)我国会计准则概念框架与国际会计间的差异在编制国际会计准则过程中,会在一个会计框架基础上 I. Introduction International convergence of accounting standards should avoid differences in international accounting exchanges; to further accelerate the pace of international convergence of accounting standards in China, the prerequisite is to start from the difference, in-depth analysis and study of differences between China’s accounting standards and international accounting standards, And formulate effective solutions to achieve the goal of international convergence of accounting standards. At the same time, we should also conduct a comprehensive analysis of the evolution and game of the international convergence of accounting standards. Second, the international convergence of accounting standards and the differences between international accounting standards and their solutions (a) the conceptual framework of China’s accounting standards and international accounting differences in the preparation of international accounting standards, based on an accounting framework