会计准则国际化是资本市场国际化的产物,是跨国公司发展的必然要求和国际贸易的发展要求。本文将我国新会计准则与国际会计准则从会计制度、基本准则、会计处理以及披露要求方面进行了比较。通过比较发现有必要明确会计准则和会计制度的适用范围,并建立与会计准则相适应的理论框架。 Internationalization of accounting standards is a product of the internationalization of capital markets, an inevitable requirement for the development of multinational corporations and the requirement for the development of international trade. In this paper, the new accounting standards and international accounting standards in China are compared with the accounting system, basic standards, accounting treatment and disclosure requirements. By comparison, it is found that it is necessary to clarify the scope of application of accounting standards and accounting systems and to establish a theoretical framework that is compatible with accounting standards.