一、会计准则趋同的必然性1、作为会计信息质量要求的一个特征,可比性(comparability)是财务报告在编制是必须满足的一个条件。新准则在实施之前由于其自身的局限性,只能满足中国大陆不同企业在编制时的可比性。随着经济全球化不断推进,对本国和外国企业财务信息可比性的要求不断。中国企业在“走 First, the inevitable convergence of accounting standards 1, as a characteristic of accounting information quality requirements, comparability (comparability) is the preparation of financial reporting is a condition must be met. Due to its own limitations, the new standard can only meet the comparability of different enterprises in mainland China when compiling. With the continuous promotion of economic globalization, there is a constant demand for the comparability of financial information between domestic and foreign enterprises. Chinese enterprises in the ”go