在经济全球化的背景下,各个国家彼此之间的贸易往来日益频繁,在促进了各国经贸合作的同时,也促使会计准则国际趋同理念应运而生。我国作为世界第二大经济体,在全球经济活动中发挥着至关重要的作用,不可避免地需要在吸收引入国际财务报告准则的同时,建立一套更加适合我国国情,适合我国社会经济发展的高质量的会计准则体系。 Under the background of economic globalization, the trade exchanges between various countries are becoming more frequent. While promoting the economic and trade cooperation among all countries, it also prompts the emergence of the international convergence concept of accounting standards. As the second largest economy in the world, our country plays a vital role in global economic activities. It inevitably needs to absorb the introduction of international financial reporting standards and establish a system that is more suitable for China’s national conditions and suitable for China’s social and economic development High-quality accounting standards system.