中文摘要：

中国国际会计协调研究可划分为会计信息的协调过程研究和协调化信息的作用后果研究。会计信息的协调过程包括会计标准差异、会计准则协调原则、会计标准的遵循程度、会计方法选择等内容。协调化信息的作用后果包括国际协调引致的信息质量变化和信息的经济后果。会计标准的等效研究将是下一个阶段值得关注的重点。

英文摘要：

Prior literature related to the international harmonization of China accounting can be classified into two groups. The first group, focusing on the process of accounting information harmonization, includes： （1） the difference of different GAAP ideally or literally, （2） the policy-makers＇ principles of accounting harmonization, （3） the compliance of firms＇ accounting practices with GAAP, and （4） the comparability of accounting choices under different sets of GAAP. The second, focusing on the result of the harmonized accounting information, is composed of the movement of accounting information quality and the economic consequences of accounting information both stimulated by the international accounting harmonization. In this paper, we comprehensively review these studies abiding to this taxonomy, and put forward expectations of future research.