1973年6月,来自英国、美国等9国的16个会计职业团体,在英国发起成立了国际会计准则委员会,其目标是制订、发布国际会计准则,促进各国会计实务的协调一致。1975年1月,第一号国际会计准则(International Accounting Standards,IAS)发布。早期国际会计准则委员会的目标是期望协调不同国家之间会计相互分歧的会计准则和政策,但进入20世纪90年代,国际会计准则委员会的目标发生根本性改变,从协调转向规范,并期望借助证券委员会国际组织(IOSCO)的支持,首先对跨国上市企业的财务报表资料进行规范,然后,转而直接代替各国已有的会计准则。国际会计准则从早先的一种学术研究成果朝一种具有实质性约束权力的规范转变。为什么国际会计准则会出现这一转变?这种转变对各国会计准则制订机构产生什么样的 In June 1973, 16 accounting professional groups from Britain, the United States and other 9 countries initiated the establishment of the International Accounting Standards Board in the United Kingdom. Its objective is to formulate and promulgate international accounting standards so as to promote the harmonization of accounting practices in various countries. January 1975, the first international accounting standards (International Accounting Standards, IAS) released. The goal of the early IASB was to expect accounting standards and policies that would reconcile accounting differences among different countries. However, in the 1990s, the IASC’s goal was fundamentally changed, from coordination to regulation, The IOSCO’s support first regulates the financial statements of multinational listed companies and then instead directly substitutes the existing accounting standards in each country. International accounting standards have changed from an earlier academic achievement toward a norm of substantively binding power. Why this change occurs in international accounting standards? What kind of changes