经济全球化的不断发展,国际贸易的不断深入,跨国公司的不断强大,使得全球化会计准则的建立已经刻不容缓,已经逐渐得到世界范围内各个国家的重视。文章以国内会计准则国际趋同为主题,在概述国内会计准则国际趋同现状的基础上,对其成长、发展、进一步分析,以此找出促进国内的会计准则与国际会计准则趋同的主要方法。 The continuous development of economic globalization, the continuous deepening of international trade and the continuous strengthening of transnational corporations have made the establishment of the globalized accounting standards urgent and have gradually gained the attention of all countries in the world. Based on the international convergence of domestic accounting standards, this article summarizes the international convergence of domestic accounting standards, and analyzes its growth, development and further analysis in order to find out the main methods to promote the convergence of domestic accounting standards and international accounting standards.