随着经济全球化的发展,会计准则的国际化已经进入了实质性阶段,特别是我国加入WTO后,我国会计准则国际化的要求就变得十分迫切。本文分析了当前会计准则国际化的3种思想及我国会计准则国际化存在的问题,并对我国会计准则国际化提出若干设想。 With the development of economic globalization, the internationalization of accounting standards has entered a substantive stage. Especially after China’s accession to the WTO, the internationalization of China’s accounting standards has become extremely urgent. This article analyzes the three kinds of thinking of internationalization of current accounting standards and the problems of internationalization of accounting standards in our country and puts forward some tentative ideas on the internationalization of accounting standards in our country.