本文从会计准则的微观和宏观经济后果出发,分析了会计准则国际协调过程中利益争夺的动因,论证了各相关利益集团为谋求自身利益而进行的博弈,得出会计准则国际协调的实质是国际会计准则制定权的博弈。在此基础上对现阶段我国如何面对会计准则国际协调提出了对策建议。 Based on the micro and macroeconomic consequences of the accounting standards, this paper analyzes the motivation of the competition of interests in the international coordination of accounting standards, and demonstrates the game of the relevant interest groups in pursuit of their own interests. It concludes that the essence of international coordination of accounting standards is international The Game of Accounting Standards Making Right. On this basis, we put forward countermeasures and suggestions on how to deal with the international coordination of accounting standards in our country at this stage.