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中文摘要：
欧盟坚持等效的理念并积极推行“等效会计标准”认可，是基于自身利益考虑和会计准则国际趋同的实际情况做出的理性选择。欧盟已经把美国、日本和加拿大三国列作等效会计标准候选国。我国内地与香港会计准则实现等效有利于今后与欧盟、美国等国家和地区开展会计准则等效工作。我国应坚持“趋同是第一步，等效才是目标”的理念，积极推进我国会计准则国际等效，并力争早日成为欧盟的第四个等效标准候选国家。
英文摘要：
EU perseveres in the notion of equivalence and carries out the endorsement of ＂equivalent accounting standards＂, which is a rational choice based on the consideration of its own benefit and the fact of international convergence of accounting standards. EU has already regarded the United States, Japan and Canada as the candidate countries for equivalent accounting standards. The equivalence of the accounting standards of inland China and Hong Kong is beneficial to the accounting standard equivalence with EU, the United States and other countries and regions later. China should adhere to the idea that ＂convergence is the first step, equivalence is the goal＂, promote actively the international equivalence of China＇ s of accounting standards, and strive to become the EU＇ s fourth candidate country for equivalent accounting standards.
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