一、问题的提出会计国际协调是一个持续了三十余年的话题。自从国际会计准则委员会(IASC)1973年在伦敦成立以来,会计国际协调的概念便在世界范围内日益广泛地运用。直到最近几年,IASC 改组过程中,会计准则全球趋同(global conver-gence)的概念才出现,并有逐渐取代会计国际协调的趋势。很显然,对会计准则全球趋同的理解,应当以其赖以产生和予以取代的概念为前提。因此,本文旨在讨论会计国际协调的动因。关于会计国际协调的普遍观点认为,其主要动力来自国际资本市场的发展。资本的跨国流动使得各国会计准则 First, the question put forward Accounting international coordination is a topic that lasted more than 30 years. Since the establishment of the International Accounting Standards Board (IASC) in London in 1973, the concept of international coordination of accounting has become increasingly widespread around the world. Until recent IASC restructuring, the concept of global convergence-accounting of accounting standards emerged and gradually replaced the trend of accounting international coordination. Obviously, the understanding of the global convergence of accounting standards should be premised on the concepts that it generates and supersedes. Therefore, this article aims to discuss the motivation of accounting international coordination. The prevailing view on international coordination of accounting argues that its main driving force comes from the development of international capital markets. Cross-border capital flows make national accounting standards