一、协调、协调度、协调层次协调也可称为协调化。国际著名会计学家弗雷德里克·乔伊将其定义为:“协调是对会计实务差异设定限度以增加其可比性的过程,协调后的准则减少了逻辑上的冲突并增强了国家间财务信息的可比性。”可见,协调是一个过程,通过该过程能够减少会计实务的差 First, coordination, coordination, coordination Coordination can also be called coordination. Frederick Joy, the internationally renowned accountant, defines it as: “Coordination is the process of setting limits on differences in accounting practices so as to increase their comparability. The harmonized guidelines reduce logistical conflicts and increase the number of Comparability of financial information. ”As can be seen, coordination is a process through which poor accounting practices can be reduced