会计国际协调刍议

Discussing International Harmonization of Accounting

会计国际协调，是指一定国家的会计组织或机构之间经过协商，调整其所制定的本国会计准则，使其同国际会计准则取得基本一致的过程。指出了会计国际协调的本质和原则，明确了会计国际协调的内容主要是国际会计准则。随着国际经济和政治的发展。

This paper points out a viewpoint on international harmonization of accounting,that is a country's domestic accounting standards established by its own accounting organization or authority institute should be basically consistent with International Accounting Standards through consultation and adjustment.It explores the nature and principles of international harmonization of accounting,and regards IAS as focal content of international harmonization of accounting.The author has come to a conclusion that with the development of international economy and politics,we will finally step into a way to international harmonization of accounting.