摘要：全球化的到來并不僅僅意味著世界各國經(jīng)濟聯(lián)系的加強，其同時也意味著全球經(jīng)濟發(fā)展過程中彼此之間愛你的聯(lián)系更為的緊密。而在經(jīng)濟日益趨同的今天，各國和地區(qū)之間需要一套完善的法律法規(guī)進行約束，從而形成統(tǒng)一的準(zhǔn)則以此提升彼此之間的合作和有序發(fā)展，由此統(tǒng)一的會計準(zhǔn)則制定是大勢所趨。對于會計準(zhǔn)則國際求同這一問題，從不同的側(cè)面和角度進行研究是必要的，現(xiàn)代學(xué)者的研究始終圍繞如何就會計準(zhǔn)則的全球化而展開。本文的研究并未停留于會計準(zhǔn)則國際趨同這一具體問題上，從整體物流行業(yè)發(fā)展現(xiàn)狀作為研究切入點，探討在全球化發(fā)展的今天，如何提升中國物流行業(yè)快速發(fā)展的基礎(chǔ)上，實現(xiàn)會計準(zhǔn)則與全球的接軌，從而進一步完善物流行業(yè)的財務(wù)管理，實現(xiàn)我國現(xiàn)有物流行業(yè)合理有序的發(fā)展。

關(guān)鍵字：會計準(zhǔn)則 物流業(yè) 國際化趨同

Abstract: Globalization witnesses not only the strengthening of economic ties among countries in the whole world, but also the closeness of the relationship among each other in the process of global economic development. In the days of economic increasing convergence, a set of perfect laws and regulations is required for the restriction to various countries and regions, in order to form a unified criterion so as to promote mutual cooperation and orderly development. Thus the unified accounting standards represent the general trend. As for international convergence of accounting standards, studies from different sides and perspectives are needed. The modern scholars always focus on the globalization of accounting standards. This article doesn’t remain on the specific issue of the international convergence of accounting standards, but uses the current development situation of the whole logistics industry as entry points to discuss how to realize the connection of accounting standards and the whole world in the days of globalization based on the promotion of the logistics industry’s rapid development in China, in order to further improve the financial management of the logistics industry as well as achieving a reasonable and orderly development of the logistics industry in China. 

Key words: Accounting standards　Logistics industry　International convergence