(一)近年来,国、内外关于会计制度的国际协调问题讨论得比较多,争议也比较大,而会计学科的国际协调与会计制度的国际协调是相互联系的。前者包括会计准则和企业会计制度等,后者则是指会计教育、会计学科体系建设和具体的课程设置问题。可见,会计制度的国际协调是会计学科的国际 (I) In recent years, there have been more discussions and more controversies about the international coordination of accounting systems both in China and abroad, while the international coordination of accounting disciplines and international coordination of accounting systems are interrelated. The former includes accounting standards and corporate accounting system, the latter refers to the accounting education, accounting discipline system and the specific curriculum. Can be seen that the international coordination of the accounting system is an international accounting discipline