世界经济一体化已成为经济发展的必然趋势,国际资本市场、跨国并购和战略联盟的发展,使资本、劳务等生产要素在全球范围内自由流通更加便捷,推动着经济领域中包括会计标准在内的各种标准、制度的国际化;信息资源正在被更广泛的区域、更多的群体所分享,日益成为一种世界性的公共产品。本文主要论述我国会计准则与国际接轨存在的问题,并提出自己的建议。 The integration of the world economy has become an inevitable trend of economic development. The development of international capital markets, cross-border M & A and strategic alliances make it more convenient for capital, labor and other production elements to freely circulate around the world and promote the inclusion of accounting standards in the economic field International standards of the system; information resources are being shared by a wider area, more groups, is increasingly becoming a worldwide public goods. This article mainly discusses the problems that our country’s accounting standards have with the international practice, and puts forward my own suggestions.