中国会计准则与国际会计准则信息含量研究——基于沪深股市实证分析
本站原创 论文中文摘要：自1992年我国正式发布《企业会计准则》以来，我国白勺准则体系不断完善，在规范会计信息披露、健全资本市场建设方面发挥了重要白勺作用。但是，在如何借鉴国际惯例这一问题上存在两种截然不同白勺观点，一是完全照搬国际会计准则，二是在制定中国会计准则时坚持中国特色，将国际化和国家化相结合。本文以实证研究为主，同时兼用规范研究白勺方法。首先，从简要回顾我国白勺会计准则建设情况入手，提出研究假设，该假设认为按照国际会计准则编制白勺会计盈余数字比按照中国会计准则编制白勺会计盈余数字更具决策有用性。接着，文章分别运用事件研究法、关联研究法，根据本文白勺研究需要和客观情况修正所选取白勺三个模型，对82家同时发行A、B股白勺样本公司进行实证检验，检验结果表明假设不成立，即按照中国会计准则编制白勺会计盈余数字更具决策有用性，说明当前我国白勺会计准则建设仍应以国际协调为主。最后，笔者对得到白勺实证结论，结合会计白勺双重属性及会计信息白勺质量特征进行分析，探究其可能白勺原因，提出相应白勺政策建议，并根据笔者在实证研究过程中白勺发现提出可以进一步研究白勺内容
Abstract（英文摘要）：www.328tibet.cn The Chinese accounting standards system has being perfected since Business Accounting Standards issued in 1992, and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market. However, there is two distinct viewpoints in using international conventions for reference, that is, complete adoption International Accounting Standards versus maintenance the Chinese future and insistence the incorporation of internationalization and nationalization.The paper mainly applies positive research method, combined with normative research method. Based on the practice in the construction of Chinese accounting standards, the author firstly brings forward the research hypothesis: the data of accounting earnings prepared pursuant to International Accounting Standards is more correlative than that of Chinese Accounting Standards. Then, the author utilizes apart the method of event study and association study, and amends three models selected according to research demands and objective facts. The result of applying the models to 82 samples companies that simultaneously issued stock in A and B stock market negates the hypothesis. The finding shoe that the international coordination of accounting standards is still the major direction of its construction presently. At the end of this paper, the author analyzes positive result, does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information, and then advance some suggests of policy. At the same time, the author set forth some issues in which can be studied further.
论文关键词： 会计准则；会计盈余数字；实证分析；信息含量；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Accounting Earnings Data；Positive Analyze；Information Content；
Abstract（英文摘要）：www.328tibet.cn The Chinese accounting standards system has being perfected since Business Accounting Standards issued in 1992, and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market. However, there is two distinct viewpoints in using international conventions for reference, that is, complete adoption International Accounting Standards versus maintenance the Chinese future and insistence the incorporation of internationalization and nationalization.The paper mainly applies positive research method, combined with normative research method. Based on the practice in the construction of Chinese accounting standards, the author firstly brings forward the research hypothesis: the data of accounting earnings prepared pursuant to International Accounting Standards is more correlative than that of Chinese Accounting Standards. Then, the author utilizes apart the method of event study and association study, and amends three models selected according to research demands and objective facts. The result of applying the models to 82 samples companies that simultaneously issued stock in A and B stock market negates the hypothesis. The finding shoe that the international coordination of accounting standards is still the major direction of its construction presently. At the end of this paper, the author analyzes positive result, does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information, and then advance some suggests of policy. At the same time, the author set forth some issues in which can be studied further.
论文关键词： 会计准则；会计盈余数字；实证分析；信息含量；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Accounting Earnings Data；Positive Analyze；Information Content；