文章认为,目前我国会计准则的国际趋同还存在着滞后性和被动性两个突出问题,今后我国在推进会计准则国际趋同的过程中,会计准则应当与IFRS同步进行制定和修订。我国应当积极参与国际会计准则制定,同时要借会计准则国际趋同的机会不断改进我国的经济环境。 The article holds that there are two prominent problems in the international convergence of accounting standards at present: lag and passivity. In the process of pushing forward the international convergence of accounting standards, accounting standards should be formulated and revised synchronously with IFRS. China should actively participate in the formulation of international accounting standards. At the same time, China should constantly improve its economic environment by taking the opportunity of international convergence of accounting standards.