浅析国际会计的协调

On the Coordination of International Accounting

鉴于不同国家政治、经济、法律和文化环境的不同,各国会计规范和会计信息披露存在一定的差别,国际会计协调不同于简单标准化过程,而是逐步限制、缩小和减少各国会计惯例差异的程度,从而增加其可比性的过程。

In view of the different national political ,economic ,legal and cultural environment ,there are some different accounting standards and accounting information disclosure .International accounting coordination is differ-ent from the simple process of standardization ,but gradually to limit and reduce the degree of differences in interna-tional accounting practices ,so as to increase the comparability of it .