本文主要就从会计国际协调的目的出发,通过分析会计国际协调的现状,剖析了目前在传统历史成本会计模式下的会计国际协调中的障碍,可能无法在一些基础性的问题实现实质的协调,因而提出基于公允价值视角的会计国际协调途径,并分析了其可行性,及其与全球资本市场的相互影响。 Based on the analysis of the status quo of international coordination of accounting, this paper analyzes the obstacles in the international coordination of accounting under the traditional historical cost accounting mode and may not be able to achieve substantive coordination on some basic issues, Therefore, an international approach to accounting coordination based on the perspective of fair value is proposed, and its feasibility and its interaction with global capital markets are analyzed.