一、会计协调的概念与分类所谓会计协调,狭义上仅指促成两个或少数国家会计制度的一致性;广义上则指促进世界各国会计制度的一致性。根据协调地区范围的不同,可以将会计协调划分为以下三种类型: First, the concept and classification of accounting coordination The so-called accounting co-ordination, the narrow sense refers only to promote the consistency of the accounting system of two or a few countries; broadly refers to the promotion of the consistency of the accounting system of countries in the world. Depending on the scope of the coordination area, accounting coordination can be divided into the following three types: