自从我国会计界恢复讨论并最终于20世纪90年代中期真正制定会计准则以来,国际化就一直是我国会计界的热点话题。2006年2月,我国一次性发布了39项会计准则,并与国际会计准则委员会签署联合声明,表明我国会计准则已基本实现与国际会计准则的趋同。按照国际会计准则委员会以及那些支持会计准则国际化 Internationalization has been a hot topic in accounting circles in our country ever since China’s accounting circles resumed discussions and finally formulated their accounting standards in the mid-1990s. In February 2006, China issued 39 accounting standards at one time and signed a joint statement with the International Accounting Standards Board, indicating that our country’s accounting standards have basically achieved the convergence with international accounting standards. In accordance with the International Accounting Standards Board and those supporting the internationalization of accounting standards