In order to delete and deduct differences between international and China accounting criteria,develop our accounting information s comparison,we always do our best to improve accounting coordination s step.

With the step of EU integratalization,accounting harmonization of EU is getting more important.

The countermeasure of China must be that:improving the quality of accounting standard,taking part in IASC s work actively,and advancing regional accounting harmonization.

This paper draws a clear picture of the development of pragmatic principles by clearing up the disordered situation of this field and tentatively formulates a hypothetical coordination model to solve the problems.