自我国加入WTO后,与国际间的经济贸易活动愈发频繁,经济一体化、国际化特征愈发明显。经济全球化背景下,会计信息对于经济贸易活动,尤其是跨国范围贸易的重要性逐渐凸显出来。企业会计信息的披露主要依靠会计准则实现,但不同地区和国家的会计准则具有一定的差异,如不能掌握这种差异,就会导致贸易成本增加等问题。笔者从会计准则定义入手,就我国与国际的会计准则差异进行了探讨,以供相关人员参考。 Since China joined the WTO, its economic and trade activities with the international community have become more frequent. Economic integration and internationalization have become increasingly evident. Under the background of economic globalization, the importance of accounting information to economic and trade activities, especially to cross-border trade is gradually highlighted. The disclosure of corporate accounting information mainly depends on the accounting standards, but the accounting standards in different regions and countries have certain differences. If they can not grasp such differences, the trade costs will increase. Starting from the definition of accounting standards, the author discusses the differences between our country and international accounting standards for the reference of relevant personnel.