财政部重新修订的非货币性交易具体会计准则,充分体现了会计准则的中国特色和国际化的有机协调,本文从分析新准则入手,阐述了坚持会计准则中国特色与国际化有机协调的必要性,并提出了实现会计准则中国特色和国际化有机协调的现实对策。 The Ministry of Finance revised the specific accounting standards for non-monetary transactions, fully embodies the Chinese characteristics of international accounting standards and international coordination, starting from the analysis of new guidelines, elaborating on the need to adhere to the organic coordination of Chinese characteristics and internationalization of accounting standards , And put forward the realistic countermeasure that realizes the organic combination of Chinese characteristics and internationalization of accounting standards.