In the process of global economic integration

the convergence of International Financial Reporting Standards (IFRS) has become an inevitable trend in the development of accounting around the world. Since China's accounting standards achieved substantial convergence with IFRS in 2007

they have played a vital role in helping enterprises conduct cross-border financing

optimizing the investment environment

and integrating into the global economic system. However

with the deepening of China's high-quality economic development

the rise of the digital economy and the adjustment of national strategies

the current accounting standards still have shortcomings in convergence adaptability

local applicability

and implementation effects

which are inconsistent with the latest development trend of IFRS and China's actual economic scenarios. Based on the core principle of

China-oriented with an international vision

this paper avoids the accumulation of traditional theories

focuses on the core of standard improvement

and explores the improvement path of China's accounting standards from four key dimensions: convergence adaptation

local innovation

implementation guarantee

and international participation. Combined with the latest revision trends of IFRS such as IFRS 18

this paper tries to solve the balance dilemma between copying international experience and retaining local characteristics in the process of convergence

so as to improve the practicability

foresight and international compatibility of accounting standards. The research shows that by accurately connecting with the core requirements of IFRS

strengthening the adaptation to local scenarios

improving the implementation guarantee system

and enhancing international discourse power

China's accounting standards can achieve high-quality convergence

which not only meets the needs of connecting with the internat

ional capital market

but also serves China's economic development strategy

providing support for Chinese enterprises to participate in global competition and building China's independent accounting knowledge system.