由于不同国家在会计计量、披露及审计方面的差异,在国外市场上需求资本的公司和试图在国际资本市场分散投资的投资者面临着越来越多的问题。分析了国内外研究现状并述评,认为我国国际准则协调步伐加快,提出我国现阶段全面采用国际财务报告准则的时机尚未成熟。 Due to differences in accounting measurement, disclosure and auditing in different countries, companies that demand capital in foreign markets and investors who are trying to diversify their investments in international capital markets are facing more and more problems. After analyzing the current research status both at home and abroad, it is concluded that the coordination of international standards in China is accelerating. It is not yet ripe for us to adopt IFRS comprehensively at this stage.