摘要:21世纪以来，经济全球化步伐明显加快，跨国投资和融资、国际贸易等迅速发展，现代交通、通讯、网络等高科技手段使全球经济日益融为一体。

　　　建立企业会计准则体系是适应经济发展进程的需要，是完善市场经济体制的需要，是维护社会公众利益的需要，也是加强政府对市场监管的需要。

　　　我国2006年颁布的新会计准则，顺应了时代发展的要求，标志着我国会计准则与国际会计准则在内容上、标准上实现了全面接轨，但新准则于2007年正式实施以来，出现了许多问题，这反映出我国会计准则在趋同过程中存在一些障碍。如何扫清这些障碍，真正达到实质性趋同是我们必须研究的现实问题。所以，研究我国会计准则国际趋同当中存在的问题对实质性趋同有很大的帮助，对我国经济发展有很大的作用。

关键词: 会计准则；趋同；问题；对策

Abstract:Since twenty-first Century, the step of economic globalization is getting faster and faster, international investment and financing, international trade developed rapidly. And the same time, communication, network, and other state-of-the-art technology combined the global economy into a same market.

　　　The establishment of enterprise accounting system is the need of adopt economic development and perfect market economic system, maintain social public interests, strengthen the government on market supervision.

　　　The new accounting standard of China in 2006, responsive to the development requirements of the world, it signifies that China's accounting standards and international accounting standards conformed in the content and the standards. However, the new guidelines in 2007, bring a lot of problems, it reflects the obstacle of China's accounting standards. How to clear these obstacles, and achieve truly substantial convergence is that we must study the realistic problems. Therefore, the research on the problems of international convergence will bring some help, and it will have a great influence to the economy development. 

Key Words：Accounting standards；Convergence； Problems； Countermeasures

会计准则的国际趋同是经济发展的必然趋势，我们要正确认识会计准则的国际趋同，要坚持“中国特色”，在趋同当中，可以借鉴其他国家的成功实例，但不可照搬，要按照我国实际情况来进行。趋同的过程将会是漫长的，我们要循序渐进，不可一步登天，要不断完善会计准则，加强执行机制的建设，加强对会计准则实施情况的监督。