国际会计协调化是一个富有弹性的动态概念。

International accounting harmonization is quite an elastic and dynamic concept.

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但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。

But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards.

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当前，全球会计国际化进程从协调阶段逐渐步入了趋同阶段。

At present, the global accounting internationalization process has stepped into a convergent stage from the coordination stage gradually.

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