摘要：全球化的到来并不仅仅意味着世界各国经济联系的加强，其同时也意味着全球经济发展过程中彼此之间爱你的联系更为的紧密。而在经济日益趋同的今天，各国和地区之间需要一套完善的法律法规进行约束，从而形成统一的准则以此提升彼此之间的合作和有序发展，由此统一的会计准则制定是大势所趋。对于会计准则国际求同这一问题，从不同的侧面和角度进行研究是必要的，现代学者的研究始终围绕如何就会计准则的全球化而展开。本文的研究并未停留于会计准则国际趋同这一具体问题上，从整体物流行业发展现状作为研究切入点，探讨在全球化发展的今天，如何提升中国物流行业快速发展的基础上，实现会计准则与全球的接轨，从而进一步完善物流行业的财务管理，实现我国现有物流行业合理有序的发展。

关键字：会计准则 物流业 国际化趋同

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