摘要：國(guó)內(nèi)外會(huì)計(jì)界針對(duì)會(huì)計(jì)準(zhǔn)則的國(guó)際趨同問(wèn)題進(jìn)行了較多研究.經(jīng)濟(jì)全球化與國(guó)際市場(chǎng)的資本運(yùn)作發(fā)展使得會(huì) 計(jì)準(zhǔn)則的國(guó)際趨同成為趨勢(shì),成為各國(guó)在經(jīng)濟(jì)發(fā)展過(guò)程中所必然要面對(duì)的問(wèn)題.我國(guó)作為世界經(jīng)濟(jì)的重要組成部分,順 應(yīng)國(guó)際經(jīng)濟(jì)發(fā)展潮流,應(yīng)在對(duì)會(huì)計(jì)準(zhǔn)則國(guó)際趨同有重要認(rèn)識(shí)的基礎(chǔ)上進(jìn)行我國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展.本文針對(duì)會(huì)計(jì)準(zhǔn)則趨同 的概念、必要性與可行性進(jìn)行分析,針對(duì)我國(guó)新會(huì)計(jì)準(zhǔn)則與相關(guān)財(cái)務(wù)準(zhǔn)則的國(guó)際趨同程度進(jìn)行定性與定量研究,并對(duì)我國(guó)際趨同凈利潤(rùn)凈資產(chǎn)經(jīng)營(yíng)現(xiàn)金凈流量國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際趨同問(wèn)題進(jìn)行全方位論述.