不少中外学者在阐述国际会计时,都认为国际会计包含比较会计,比较会计是国际会计的一个分支。笔者认为,这种认识只见比较会计与国际会计的某些联系,而不见它们的区别,不利于两者的健康发展。比较会计与国际会计并不存在包含关系,两者既有密切联系,又有着本质差异,它们是各自独立的不同会计新学科。比较会计与国际会计的不同,主要表现在以下几个方面: 第一,从目的上看,比较会计主要在于从世界范围内探讨揭示会计的本质,寻求会计的一般规律和特殊规律,博采众家之长,扬弃各家之短,指引本国及世界范围内会计的变革和发展。国际会计则在于谋求“国际协调化”,即通过对世界各国会计理 Many Chinese and foreign scholars in the elaboration of international accounting, think that international accounting includes comparative accounting, comparative accounting is a branch of international accounting. I believe that this understanding saw only some of the links between accounting and international accounting, but not the difference between them, is not conducive to the healthy development of both. Comparing accounting with international accounting does not contain the relationship between the two, both closely linked, but also has essential differences, they are independent of different accounting new disciplines. Comparison of accounting and international accounting differences, mainly in the following aspects: First, from the purpose of point of view, the main accounting comparison is to explore from a worldwide perspective reveals the nature of accounting, accounting to seek the general laws and special laws, Bocaizhong The best of both worlds, discarding the shortcomings of each, and guiding the reform and development of accounting in the country and in the world. International accounting lies in seeking “international coordination”, that is, through the various countries in the world accounting