經過近年來的研討，目前多數人認為，中國會計的國際化可以表述為：以中國經濟的國際化發展為促動力，通過學習、借鑒，使中國會計與國際會計慣例逐步協調。但此處還存在如下幾個問題：壹是國際化的中國會計是指哪些方面？二是國際會計慣例是什麽？三是何謂協調？
1 中國會計國際化包括哪些方面。許多人將中國會計的國際化理解為我國會計準則的國際化，這雖然抓住了問題的關鍵，但卻是不全面的。我國會計國際化的目的主要是增進我國會計信息的國際可比性、可解性。制定壹套符合國際會計慣例的會計準則無疑為實現該目的提供了制度保障，但是否壹定能實現該目的還要看會計實務的狀況。會計實務來源於會計準則，會計準則的國際化似乎代表著會計實務的國際化。但實際上，會計準則的國際化與會計實務的國際化並非完全相同，因為會計實務可能會偏離會計準則。弗雷德裏克、喬伊等（1999）將這種偏離解釋為以下幾個原因：第壹，很多國家對不遵守官方會計公告的處罰很微弱或無效；第二，公司可能會自願地報告比所要求的更多的信息；第三，壹些國家允許公司脫離會計準則，如果這樣能更好地反映公司的經營成果和財務狀況的話。從以上幾方面看，壹國會計實務的水平可能高於會計準則的要求，也可能低於準則要求。壹國會計實務的國際化才是該國會計真正的國際化，而會計準則國際化只是為會計實務國際化提供壹套基本標準。我們認為，我國會計的國際化應該包括會計準則的國際化和會計實務的國際化兩個方面（廣義的國際化還應包括會計職業的國際化以及審計標準的國際化等）。
First, the Chinese meaning of the International Accounting
After years of study, the majority of people believe that the internationalization of China's accounting can be expressed as: to the internationalization of China's economic development to promote the driving force, through study, learn from China's accounting and progressive harmonization of international accounting practices. But here there are several questions: First, the internationalization of China's accounting refers to what? Second is the international accounting practices? Third, what is coordinated?
China's accounting of an international including what. Many people will be the internationalization of China's accounting for our understanding of the international accounting standards, although this seize the key to the issue, but it is not comprehensive. The internationalization of China's accounting is the main purpose of enhancing China's international comparability of accounting information, solvability. Developed a set of accounting practices in line with international accounting standards will undoubtedly provide for the realization of the objective of the safeguards system, but it will certainly be able to achieve this goal depends on the status of accounting practices. Accounting practices from accounting standards, international accounting standards seems to be a representative of the International Accounting Practice. But in fact, the internationalization of accounting standards with international accounting practices is not the same, because the accounting practice may deviate from the accounting standards. Frederick, Joey, etc. (1999) will be interpreted as such a departure from the following reasons: First, many countries accounting for non-compliance with the official announcement of punishment is very weak or ineffective; Second, companies may voluntarily report than the requested additional information; Third, some countries allow companies from the accounting standards, and if so to better reflect the company's operating results and financial position to say. From the point of view of the above, the accounting practices of a country may be higher than the level of the requirements of accounting standards may also be lower than the guidelines require. One country, the international accounting practices of the country is truly international accounting and international accounting standards for accounting practice is to provide a set of basic international standards. We believe that the internationalization of China's accounting should include international accounting standards and international accounting practices of the two sides (in the broad sense of the international accounting profession should also include the international auditing standards, as well as international, etc.).