The Chinese nation with a history of 5000 years of civilization has never been so keen on "internationalization" as it is today.

Yesterday's accounting practices were in line with international practice, accounting internationalization, and today's accounting international convergence. In fact, they all expressed a meaning: Chinese accounting should go global.

With the enhancement of China's economic strength and the increase of international influence, China's voice is increasing in the world accounting field.

There are two meanings: one is to learn the advanced practices of others, the other is to attack the jade, and the two is to promote their own experience, only the national is the world.

The two problems must be answered: convergence or convergence and convergence.

Is China's accounting convergence with the United States, Britain and Canada, or with Germany, Japan and France, or to the international accounting standards board?

Of course, it represents the accounting standards of countries or regions that represent the trend of world economic development and perfect market economic system.

There is a "three place" principle in the internationalization of trade. The international convergence of accounting should also embody this principle. At least it is this spirit, otherwise it will be lack of representativeness, lack of international character and convergence.

The international convergence of accounting is the trend of the times.

Because we chose the market economy and chose internationalization.

This determines that China's international convergence of accounting is an active convergence rather than a passive acceptance; it is not an external force imposed, but a voluntary act; it is "I want to converge" rather than "want me to converge".

How do we converge?

One is the international convergence of accounting; the two is the convergence of international accounting.

That is to say, as a sovereign state, when China formulates accounting standards, it must be consistent with the accounting standards and practices of countries, regions or organizations, minimize differences and tend to be unified. On the contrary, from a certain country or region, especially the international accounting organization, it should take active measures to eliminate differences and achieve consensus through bilateral, multilateral or global coordination, so as to achieve regional or even universal accounting unification.

The two goals are the same, and the ultimate goal is to achieve the world consensus of accounting.

The former can follow the path of "Learning - coordination - Implementation - unification".

Learning is to grasp the commonalities and personalities of accounting standards in all countries, to know each other and to know each other, to know what is known, to prevent others from saying the same thing. To coordinate is to seek common ground among countries, to eliminate unnecessary differences, to seek common ground while reserving differences, mutual trust and mutual understanding. The implementation is based on the coordination of China's economic, political, legal, cultural and other environmental factors to formulate and implement guidelines that conform to international accounting practices.

The latter can be carried out through the way of "Promotion - coordination - unification".

Promotion is not only a process of conscious propaganda, but also a process of continuous pformation and development. The international accounting organization has the responsibility and obligation to publicize and implement the norms that conform to the usual practice. Coordination is that the international accounting organization should actively consult with the accounting bodies or organizations of various countries in order to eliminate differences and achieve logical consistency in the process of implementing the guidelines.

Without the support of accounting information, human economic decisions can not be rational, and orderly, harmonious and economical society can not be truly realized.

In order to save time and money for information users, let's take action to achieve international convergence of accounting.