The Enropean Harmonization Of Accounting Standards Research

International harmonization of accounting standards has always been focal problem in accounting research. This article focuses on the successful example of regional accounting harmonization.After the introduction of the background .~ course and results of the harmonization,the article analysis its?effect on four dimensions: controlling idea statement format and disclosure content measurement rules and consolidated statement, on such bases summarizes successful experience and lessons in its?course. In accordance with the condition that EU?accounting harmonization has sunk into stagnant since twenty century ninetieth, this article analyses the causes: benefit conflict, difference of accounting environment among states, and lack of efficient coordination ways, then forecasts the tendency of EU accounting harmonization. After the summary of enlightening guidance on international harmonization of accounting standards, the article looks forward its?future. At last, on the problem of our country accounting standards internationalization, the article concludes some beneficial suggestion from EU accounting harmonization for reference.