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The development of accounting to be reactive, it is closely related to economic development, as an emergency to expedite the process of globalization, the internationalization of accounting standards also has become an irresistible trend to trend. China, the world economy, an important part, it should be and must be involved in the internationalization of accounting standards to the construction. In 2006, China's Ministry of Finance released a new accounting standard, which marked the realization of China's accounting standards with IFRS convergence in real terms.
In this paper, as a starting point of economic globalization, a general analysis of the international convergence of accounting standards and the necessary historical background and briefly addressed the reasons for China's international convergence of accounting standards in the process of the achievements as well as International Accounting Standards in China and the differences between.