摘要
会计准则的国际化发展是世界经济全球化发展趋势的一种表现。本篇文章主要从中国会计准则国际趋同的必要性入手，对与之相关的趋同策略问题进行了探究。
The internationalization of accounting standards is a manifestation of the trend of global economic globalization. This article, starting with the necessity of the international convergence of China＇s accounting standards, explores the problem of convergence strategy related to it.
关键词
中国会计准则
国际趋同
策略
China＇s accounting standards
international convergence
strategies
