欧盟(European Union简称“EU”)是当今世界上区域经济合作最为紧密并逐步从经济一体化走向政治一体化的国家间联盟。为了实现成员国之间资本、劳动力、企业、产品的自由流动,建立共同经济市场的基本目标,欧共体于1957年成立后,率先在地区范围内进行会计准则的协调。欧共体首先 The European Union (EU) refers to the alliance of nations that has the closest regional economic cooperation in the world and gradually moves from economic integration to political integration. In order to achieve the basic goal of establishing a common economic market for the free flow of capital, labor, enterprises and products among member countries, the European Community took the lead in coordinating accounting standards in a regional context after its establishment in 1957. The EC first