论我国新会计准则的国际趋同——以欧盟对我国的启示为例

摘  要：随着经济全球化的深入发展，跨区跨境资本的流动频繁，各地区经济依存度的日益加深，作为经济活动中商业语言的会计审计准则，实现其国际趋同是十分紧迫的事。中国要实现新会计准则国际趋同也经历一段漫长而又艰辛的过程。针对该问题，本文从会计趋同概念及中国会计准则国际趋同历程出发，通过借鉴欧盟实现会计趋同过程，总结其有利于中国实现会计准则国际趋同的经验及分析对我国经济的影响，最后提出我国应如何更好的实施会计国际趋同工作。
关键词：会计趋同；欧盟；措施
On China's New International Convergence of Accounting Standards

Abstract: With the in-depth development of economic globalization, the frequent trans-regional cross-border capital flows, the deepening of regional economic interdependence, as economic activity in the language of business accounting and auditing standards, to achieve international convergence is very urgent. China to achieve international convergence of new accounting standards has also experienced a long and arduous process. Solve the problem, starting from the concept of accounting convergence and the international convergence of accounting standards course, by drawing on the EU accounting convergence process, summarize its help China to achieve international convergence of accounting standards experience and analysis on China's economy, and finally proposed that China should how best to implement the international convergence of accounting work.
Key Words: accounting convergence; the European Union; measures

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