解析我国会计准则国际趋同的必要性与策略性简

会计准则是全球通用的商业语言，会计准则国际趋同是世界各国协调的结果，也是各国经济实力的博弈，随着我国经济的快速发展，我国在国际领域的话语权不断加重，我国的会计准则于1992年第一次正式颁布，到现在已历经了20多年，这20多年里会计准则也在不断地完善，我国需要把握会计准则国际趋同的未来发展方向，吸取他国的经验教训，不断提高我国的会计准则质量。

Analysis on the Necessity and Strategy of the International Convergence of Accounting Standards

Accounting standards is a global language of business, international convergence of account- ing standards around the world is the result of coordination, also an economic strength of the game be- tween nations. With the rapid development of China＇s economy, our right to speak in the international a- rena has been increasing. China＇s accounting guidelines was for the first time formally promulgated in 1992. In the past 20 years accounting standards has been constantly improved. China needs to grasp the future development direction of international convergence of accounting standards, learn lessons from other countries and constantly improve the quality of our accounting standards.