会计准则趋同是经济全球化必然产物,是每个需要进军国际市场的经济体所关注的问题。中国作为新兴市场的一员,基本实现了会计准则的国际趋同。随着会计准则趋同的不断完善和发展,中国需要把握机会积极参与会计准则的制定中,切实维护我国经济利益,采用符合中国国情的会计准则。 The convergence of accounting standards is an inevitable outcome of economic globalization and a problem of concern to every economy that needs to enter the international market. As a member of emerging markets, China basically achieved the international convergence of accounting standards. With the continuous improvement and development of the convergence of accounting standards, China needs to take the opportunity to actively participate in the formulation of accounting standards, effectively safeguard China’s economic interests and adopt accounting standards that are in line with China’s national conditions.