International harmonization or global convergence of accounting standards has been a key issue for accounting academics, practitioners and regulators in recent years. With the rapid development of economic globalization and especially the growth of international capital markets, international harmonization of accounting standards has become the inevitable and realistic issue for countries worldwide.This dissertation explores the relevant issues from the standpoint of China's accounting standards development. As far as China is concerned, international harmonization of accounting standards has been the main subject of accounting reform and accounting standards development all along. It is noted that the international harmonization of accounting standards in China primarily is the harmonization with International Accounting Standards (IASs) and its successor of International Financial Reporting Standards (IFRSs), which has an essential and far-reaching effect on the development of China's accounting. Firstly, in order to get a comprehensive and clear understanding of the process and status quo of international harmonization of accounting standards in China, this dissertation makes some descriptions and analyses based on a number of related evidences, and seeks to provide a relatively complete framework for the research on the test of international harmonization of accounting standards. Such current research evidences indicate that China's accounting standards do differ from IASs and EFRSs in many aspects. Accordingly, how to deal with the differences becomes a long-standing and crucial issue faced by China, which needs to be resolved as soon as possible. Furthermore, in the environment of IAS setting, the issue of how to protect China's interests becomes more and more urgent. Therefore, this dissertation systematically analyzes the nature and experience of IAS and IAS setting, using some related theory or views in economics andpolitics, especially the Game Theory for reference. And finally, based on the aforementioned and taking China's sovereignty and economic interests into account, some suggestions related to international harmonization of accounting standards in China are provided as a conclusion.The main academic contributions of this dissertation are as follows:(1) This dissertation theoretically analyzes and distinguishes the related concepts of international harmonization of accounting standards, which helps to get a better understanding for academic research.(2) This dissertation provides a relatively complete framework for the research on the test of international harmonization of accounting standards. And based on such framework, this dissertation reviews and analyzes related current quantitative research results. This experience can be used as reference by future researchers as well.(3) Using some related theory or views in economics and politics field for reference, this dissertation theoretically analyzes national interests in the international harmonization of accounting standards, especially from China's perspective, which was seldom found in the existing accounting research literatures. The argument is maybe useful to accounting standards development in China.(4) This dissertation theoretically discusses the nature of international harmonization of accounting standards, especially the setting of IAS, by referring to Game Theory. And further suggestions provided for the development of China's accounting standards is of significance to some extent.