回眸一:企业会计准则国际趋同持续推进我国会计准则体系经过多年的改革与完善,企业会计准则已基本实现与国际财务报告准则趋同。2012年4月11日,欧盟采纳了两项指令法规及一项实施决定,承认中国企业会计准则与欧盟认可的国际财务报告准则最终等效;2012年9月14日,财政部发布公告宣布,自2012年1月1日起, Looking back one: the international convergence of corporate accounting standards continue to promote China’s accounting standards system after years of reform and improvement, corporate accounting standards have been basically achieved with the convergence of international financial reporting standards. April 11, 2012, the EU adopted two directives and regulations and an implementation decision, recognizing that the Chinese Accounting Standards for Business Enterprises and the EU approved IFRS final equivalent; on September 14, 2012, the Ministry of Finance announced that, Since January 1, 2012,