当今全球经济一体化已成发展趋势,会计国际化已成为世界各国普遍关注的问题,目前我国正朝国际会计准则趋同的方向努力。文章阐述了会计环境与会计国际化的关系,分析了我国当前的会计环境,针对我国当今阶段具体会计环境下会计国际趋同的发展路径进行了探讨。 Nowadays, the global economic integration has become a trend of development. The internationalization of accounting has become a common concern in all countries in the world. At present, our country is working toward the convergence of international accounting standards. The paper elaborates the relationship between the accounting environment and the internationalization of accounting, analyzes the current accounting environment in our country, and probes into the development path of the international convergence of accounting under the current accounting environment in our country.