会计国际协调问题研究一般分为两个方面,即形式协调和实质协调。形式上的协调是指会计准则的协调问题。实质上的协调是指会计实务的协调。准则协调是实务协调的主要驱动因素,实务协调是会计国际协调的最终目的,表现为会计报表信息的跨国可比性的提高。我国学者的研究也是遵循着这两条主线展开。一、会计准则国际协调研究成果回顾会计准则的协调研究按照研究方法可以分为规范研究和实证研究两类。 The study of accounting international coordination generally falls into two aspects, that is, formal coordination and substantive coordination. Formal coordination refers to the coordination of accounting standards. Substantial coordination refers to the coordination of accounting practices. The coordination of norms is the main driving force for practical coordination. Practical coordination is the ultimate goal of international coordination of accounting, which is manifested in the improvement of cross-border comparability of accounting statement information. The research of our country scholar also follows these two main lines. A review of the international coordination of accounting standards Review of accounting standards According to research methods can be divided into normative research and empirical research two types of coordinated research.