近年来,“趋同”一词在我们财务与会计界持续升温,尤其是在去年财政部颁布新的《企业会计准则》和《中国注册会计师执业准则》后,会计准则的“国际趋同”更是炙手可热。何谓“趋同”?《辞海》如是说:“亲缘关系较远的异种生物,因所处的生活环境相同,显现相似的形态特征。”而源于生物学中的趋同进化理论认为趋同论是“随着 In recent years, the word ”convergence“ has been steadily heating up in our finance and accounting circles. Especially after the promulgation of the new ”Accounting Standards for Business Enterprises“ and ”Practicing Standards for Certified Public Accountants in China“ issued by the Ministry of Finance last year, the international convergence of accounting standards ”Is hot. The so-called “convergence”? “Cihai” said: “distant relatives of heterologous organisms, because of the same living environment, showing similar morphological characteristics. ” And from the theory of evolutionary convergence that Convergence theory is "With