一、引言后金融时期,为维护全球金融稳定,建立全球统一的高质量会计准则已是大势所趋。2005年以来,中国建成了与国际财务报告准则实质性趋同的企业会计准则体系,实现了新旧转换和平稳有效实施,并处于亚洲和新兴市场经济国家前列。二十国集团(G20)峰会、金融稳定理事会(FSB)倡议建立全球 I. INTRODUCTION After the financial period, in order to maintain global financial stability, it is the trend of the times to establish a unified global high-quality accounting standard. Since 2005, China has established a system of corporate accounting standards that is substantively converged with IFRS, has enabled both old and new conversions to be implemented smoothly and effectively, and is at the forefront of Asian and emerging market economy countries. G20 summit, the Financial Stability Board (FSB) initiative to establish a global