自20世纪90年代以来,经济全球化进程不断加快,全球资本市场不断扩大、开放和融合,资本在全球范围内大规模流动,金融走向了全球化。在资本的全球化过程中,各个主权国家成为了全球市场经济中的基本利益分配者。一场以国家为利益主体的会计制度博弈在各主权国家之间激烈的上演,这场虚拟的“战争”也越来越成为阻碍经济全球化的一大障碍。因此,世界经济急需会计制度的全球性变革统一会计制度,以维护在全球化过程中各主权国家的利益。会计的国际趋同便成了 Since the 1990s, the process of economic globalization has been accelerating, the global capital market has been expanding, opening up and converging, capital has been flowing on a large scale globally and the finance has gone global. In the process of globalization of capital, all sovereign countries have become the basic interests distributors in the global market economy. A fictitious “war” has increasingly become a major obstacle to economic globalization. The game of an accounting system with the state as its main body is staged fiercely between sovereign countries. Therefore, the global economy urgently needs the global accounting reform to unify the accounting system so as to safeguard the interests of sovereign countries in the process of globalization. International convergence of accounting has become