由于受经济全球化的影响,我国会计准则向国际会计准则靠拢已经成为了必然趋势。本文在阐述了会计准则国际趋同的含义和会计准则趋同对我国市场经济发展的重要意义的基础上,分析了目前我国会计准则在国际趋同中表现出的不足及这些不足产生的根源,进而针对这些不足提出了改进的建议和措施。 Due to the impact of economic globalization, our country’s accounting standards to international accounting standards has become an inevitable trend. On the basis of expatiating the meaning of international convergence of accounting standards and the convergence of accounting standards on the development of market economy in our country, this paper analyzes the shortcomings in the international convergence of accounting standards in our country and the causes of these deficiencies, Inadequate suggestions and measures to improve.