摘要:自從2001年我國加入WTO后，在與國際趨同的大趨勢下，我國的會計準則一直走在了世界的前端，基于我國具體環境的分析，與國際趨同的新會計準則是否能夠順利實施呢？這個問題值得我們深思。會計準則的實施在一個國家或地區的重視與運用程度，是衡量該國家或地區會計準則發展水平及會計準則是否符合實情的重要標志之一。

　　　本文通過對我國新會計準則的實施的具體現狀出發，通過分析在實施過程中可能出現的障礙，可知其最常見的有以下四個方面的內容：公允價值的運用、會計人員的職業素養、審計技術影響新會計準則的實施、法律法規的缺陷導致對利潤的過度關注。

　　　因此，本文立足于新會計準則的實施過程中可能出現的障礙，通過了解國內外專家學者對新會計準則的研究，深入分析出現這些障礙的具體原因，在一定程度上完善了我國新會計準則研究的不足，最后提出相關的解決對策，令其符合新會計準則的實施目標。

關鍵字：新會計準則；實施障礙；分析；對策

Abstract:Since 2001, after our country joins WTO, in the big trend of the globalization, our country 's accounting standards have been walking in the front end of the world, based on China's specific environment analysis, and international convergence of new accounting standards is to be carried out smoothly? This question is worth us thinking deeply. The implementation of accounting standards in a country or region's attention and the utilization degree, is a measure of a country or region the development of accounting standard and accounting standards consistent level is one of important signs.

　　　This paper on China's implementation of the new accounting standards to the specific situation, you can find many in the implementation process of the obstacles that may arise, the most common are the following four aspects: the use of fair value, accounting personnel occupation accomplishment, audit techniques affect the implementation of the new accounting standards, laws and regulations of the defects cause excessive attention to profit.

　　　Therefore, this article is based on the implementation of the new accounting standards may arise in the course of the disorder, through the understanding of domestic and foreign experts and scholars on the new accounting standards research, in-depth analysis of these disorders specific reasons, to a certain extent, improved the new accounting standards in our country lack of research, finally puts forward relevant solutions, to comply with the new accounting standards implementation target.

Keyword: The new accounting standards；Barriers to implementation；analysis；Countermeasure

　　　本文從新會計準則的實施環境的表述出發，通過了解國內外專家學者對新會計準則的研究，然后列出了當前在新會計準則實施的過程中可能會出現的障礙，并提出了相應的一些關于解決問題的個人想法。其實，在新會計準則的實施過程中，遠遠不止這么點點障礙，這些障礙只是慢慢的等待著大家的發現和研究，由舊會計準則到新會計準則的轉變任重而道遠，需要你我他的共同努力。讓我們一起努力，逐步完善它，使它能夠適應我們社會主義市場經濟的要求并對市場經濟的進一步發展做出貢獻。