我国会计准则是否应向国际会计准则趋同以及最终是否会出现趋同是相关人员关注的问题。本文从趋同的必要性、可能性、可行性三个方面讨论了这个问题,从理论和实际角度出发,分析了经济全球化背景下国内市场经济形势带来的会计准则的变革,特别强调其必要性和可行性,指出向国际会计准则趋同是我们会计准则前进的必然方向。 Whether China’s accounting standards should converge with IAS and whether there will be convergence in the end is a concern of the relevant personnel. This paper discusses the issue from the three aspects of the necessity, possibility and feasibility of convergence. From the theoretical and practical perspectives, this paper analyzes the changes of accounting standards brought by the domestic market economic situation in the context of economic globalization, with special emphasis on the necessary It points out that the convergence of international accounting standards is the inevitable direction of our accounting standards.