本文从对国际会计协调的认识入手,如何恰当把握会计的国家化和国际化之间的辩证关系是会计国际协调进程中的难点,在协调化的进程中要结合我国的具体国情,客观的面对现存的不足和障碍,以求找到相应的对策,在协调化的过程中争取主动权,促进我过的经济发展。 Starting from the cognition of international accounting coordination, how to properly grasp the dialectical relationship between nationalization and internationalization of accounting is a difficult point in the process of international coordination of accounting. In the process of coordination, it is necessary to combine the concrete conditions of our country with the objective aspects For existing shortcomings and obstacles in order to find the appropriate countermeasures in the process of coordination for the initiative and promote the economic development we have.