会计准则国际化的主要障碍及协调

企业作为市场经济的主体，最为重要的是对它的经济行为进行准确、真实、全面的披露，而会计准则是实现这一目的的根本保证。会计准则是进行会计工作的规范，它是会计实践上升为理论的高度概括，又反过来指导实践，使会计工作有所遵循，从而不断提高会计工作的质量，使之日趋科学化、规范化和国际化。文章在分析会计准则国际化主要障碍的基础上，提出应采取适当的措施来促进会计准则国际化，努力实现我国会计准则与国际准则协调。

The main Impediment to China's Accounting Postulates' Internationalization and Its coordination

It is essential to achieve some kind of accurate, comprehensive disclosure of the economic behavior of enterprises, the main body of economic market, while accounting postulates is the fundamental guarantee for this purpose. Accounting postulates, as the standard of accounting work, is the high theoretic generalization of accounting practice, and guide the practice of accounting work as well, which constantly improve the quality of accounting work and makes it more scientific, standardized and internationalized. Based on the analysis of the main impediment to accounting postulates＂ internationalization, the article proposed that proper measures should be taken to promote the internationalization of accounting postulates and to realize the coordination between China＇s accounting postulates and international standards.