“两岸四地”之间在经济方面有着日益密切甚至相互依赖的关系,了解各地的财务会计政策是必要的。本文从各地正在生效的具体会计准则入手,在会计要素中的某些具体项目、某些经济业务或事项以及财务报告方面,详细对比了各地会计政策的差异。由此,分析这些差异,指出在会计协调化的国际背景下,“两岸四地”的会计政策有着共同点,但是差异仍会持续存在,历史、政治、经济、法律、文化和教育等因素对此有着不同程度的影响。 There is an increasingly close and even interdependent economic relationship between the “four sides of the strait.” It is necessary to understand the financial and accounting policies of all localities. This article starts with the concrete accounting standards that are in effect all over the country and compares in detail the differences of accounting policies in some specific items of accounting elements, some economic businesses or events and financial reports. Therefore, we analyze these differences and point out that in the international context of accounting harmonization, the accounting policies of “the four sides of the Straits” have something in common, but the differences will continue to exist. The historical, political, economic, legal, cultural and educational factors This has varying degrees of impact.