会计准则是一种政策和规则,符合公共产品的特征,具有经济后果,其选择由政府决策,会计准则的发展与各国经济、法律、产权体制和语言文化息息相关。新企业会计准则体系颁布以后,财政部开始积极开展与世界主要国家的会计准则等效工作,新企业会计准则先后得到了香港会计师公会、欧盟证券委员会的认可,被认为与国际会计准则已不存在实质性差异,标志着我国在促进会计准则国际趋同,最终实现我国会计准则国际等效的道路上取得了突破性的进展。本文从中国会计准则下盈余质量的变化趋势及其与国际会计准则下盈余质量差异的变化趋势入手,力求全面考察、分析中国会计准则在实质上的国际趋同效果。 Accounting standards are a kind of policies and rules that conform to the characteristics of public products and have economic consequences. The choice of which is decided by the government. The development of accounting standards is closely related to the economic, legal, property rights system and language culture of all countries. After the promulgation of the new Accounting Standard for Business Enterprises, the Ministry of Finance started to actively carry out the equivalent work with the accounting standards of major countries in the world. The new Accounting Standard for Business Enterprises has been endorsed by the Hong Kong Institute of Certified Public Accountants and the European Securities Commission and is considered to have no longer existed with IAS Substantial differences indicate that our country has made breakthrough progress in promoting the international convergence of accounting standards and finally realizing the international equivalence of our accounting standards. This paper starts from the changing trend of earnings quality under Chinese accounting standards and its changing trend with the differences of earnings quality under international accounting standards, and tries hard to comprehensively inspect and analyze the effect of Chinese accounting standards in actual international convergence.