本文通过对样本公司2000年至2006年按照我国会计标准和国际会计准则所披露的净损益指标的统计分析，研究我国会计标准的国际趋同情况。

In the paper, we analyze the international convergence of CAS by examining the net income disclosed by sample companies under CAS and IFRS from 2000 to 2006.

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随着我国加入WTO后，我国会计信息披露的范围和内容及其形式将按照国际会计基本标准和惯例进行披露。

After our country joins WTO, range and content and form that the accounting information of our country publishes will publish according to international accountant's basic standard and convention.

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然后，本文以FASB和IASC的会计信息质量特征为参考，结合我国实际构筑我国会计信息披露质量标准。

Then, this paper constructs the quality standard of the accounting information disclosure, taking the quality standard of FASB and IASC as the reference and unifying our country's actual condition.

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