《企业会计准则》的颁布,在我国会计发展史上具有划时代的意义,它标志着我国已进入具有统一的会计准则规范的国家行列,向会计国际化迈出了一大步。不过,我国会计准则刚刚建立,很多事项仍待以后进一步完善。在这种情况下,概括一下影响世界各国会计准则的制订因素,并结合我国的具体情况加以分析运用,对我国会计准则的发展是有所裨益的。 The promulgation of “Accounting Standards for Business Enterprises” has epoch-making significance in the history of accounting development in our country. It indicates that our country has entered a national standard with uniform accounting standards and taken a major step toward accounting internationalization. However, our country’s accounting standards have just been established, a lot of issues still need to be further improved. Under such circumstances, it is helpful to the development of accounting standards in our country to summarize the factors that affect the development of accounting standards in various countries and to analyze them according to the specific conditions of our country.