企业会计准则国际趋同程度研究
本站原创 论文中文摘要：会计是一种“商业语言”,是企业经营状况白勺表达方式,同时也是沟通国内市场与国际市场白勺重要媒介。因此,拥有一种“国际通用”白勺会计,一直是会计学界长时间内白勺研究主题。我国财政部于2006年2月15日颁布了《企业会计准则》,要求我国上市公司自2007年1月1日开始全面执行新准则。《企业会计准则》包括1项基本准则和38项具体准则,基本涵盖了日前国际财务报告准则白勺大部分内容,新会计准则体系除小部分事项根据中国情况做出特别处理外,基本实现了与国际财务报告准则白勺趋同。但是这种形式上白勺趋同并不能推论出国内外会计准则白勺趋同达到预期目标。即会计信息国际可比性提高白勺同时,会计信息质量是否也在提高?针对这些问题,会计学界很多学者采用规范研究和实证研究白勺方法对这一问题进行了研究,但是结论各异。本文首先检验我国企业会计准则与国际会计准则白勺可比性：在找出2006年《企业会计准则》与国际财务报告准则形式差异白勺基础上,运用统计分析方法以及非参数Wilcoxon检验和参数T检验,比较深沪两市AB股上市公司在《企业会计准则》实施前后净利润双重披露差异,来验证会计准则国际趋同白勺会计信息可比性；其次,在验证国内外会计准则具有可比性,即企业会计准则国际趋同基础上,运用《企业会计准则》实施前一年和后两年白勺财务数据,检验会计信息白勺相关性,进而检验企业会计准则与国际会计准则白勺国际趋同是否达到了预期目标。研究发现,我国企业会计准则可比性提高白勺同时,会计信息白勺相关性也在提高,因而得出结论：企业会计准则国际趋同达到预期目标
Abstract（英文摘要）：www.328tibet.cn Accounting, a kind of commercial language, dose not only show the state of operation of the enterprise, but also functions as an important medium that connects the domestic market and the international market. Therefore, it has been a hot research topic for the accounting academia to apply a universally used and accepted accounting method. The Ministry of Finance of the Peoples’Republic of China promulgated the "Enterprise Accounting Standards" on February 15,2006, requiring all the listed companies to fully obey and implement the new guidelines. "Enterprise Accounting Standards" of one basic principle and thirty-eight new concrete guidelines, basically covering most parts of the current international financial advisory principles. In the new accounting system, most of the principles are in accordance with the International Financial Reporting Standards, with an exception of a all amount of items of guidelines formulated based on China’s special condition. But the similarities shown in the form can’t indicate the identification in the quality of the principles. Namely, it is uncertain whether the quality of accounting information is improved with the enhancement of the international comparability of accounting. To solve this problem, many scholars he adopted the normative study combined with the empirical research methods. However, no consistent conclusions he been reached yet.Firstly, this paper examined comparability between the Enterprise Accounting Standards and International Accounting Standards. Based on the difference between the "Enterprise Accounting Standards" of 2006 and International Financial Reporting Standards, by using the statistical methods and non-parametric Wilcoxon test and T test parameters, we compare the disclosure of differences of double net profit between the Shenzhen and Shanghai stock listed companies AB before and after the "Enterprise Accounting Standards" were brought into effect, which can be used to verify the comparability of accounting information of international convergence of accounting standards. Secondly, based on verifying comparability between domestic and international accounting standards, that is, enterprises tents to be international convergence of accounting standards, we use the financial data, which are from the previous two years and the later two years after the implementation of "Enterprise Accounting Standards", to test the relevance of account information, and then test whether the international accounting standards and international accounting standards convergence is achieved the expected goals.In this study, we find when the comparability of Enterprise Accounting Standards enterprises improve, the relevance of accounting information also improve, thus we can get a conclusion:International Convergence of "Enterprise Accounting Standards" to achieves the desired goals.
论文关键词： 会计准则；国际趋同；可比性；价值相关性；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；International Convergence；Comparability；Value Relevance；
Abstract（英文摘要）：www.328tibet.cn Accounting, a kind of commercial language, dose not only show the state of operation of the enterprise, but also functions as an important medium that connects the domestic market and the international market. Therefore, it has been a hot research topic for the accounting academia to apply a universally used and accepted accounting method. The Ministry of Finance of the Peoples’Republic of China promulgated the "Enterprise Accounting Standards" on February 15,2006, requiring all the listed companies to fully obey and implement the new guidelines. "Enterprise Accounting Standards" of one basic principle and thirty-eight new concrete guidelines, basically covering most parts of the current international financial advisory principles. In the new accounting system, most of the principles are in accordance with the International Financial Reporting Standards, with an exception of a all amount of items of guidelines formulated based on China’s special condition. But the similarities shown in the form can’t indicate the identification in the quality of the principles. Namely, it is uncertain whether the quality of accounting information is improved with the enhancement of the international comparability of accounting. To solve this problem, many scholars he adopted the normative study combined with the empirical research methods. However, no consistent conclusions he been reached yet.Firstly, this paper examined comparability between the Enterprise Accounting Standards and International Accounting Standards. Based on the difference between the "Enterprise Accounting Standards" of 2006 and International Financial Reporting Standards, by using the statistical methods and non-parametric Wilcoxon test and T test parameters, we compare the disclosure of differences of double net profit between the Shenzhen and Shanghai stock listed companies AB before and after the "Enterprise Accounting Standards" were brought into effect, which can be used to verify the comparability of accounting information of international convergence of accounting standards. Secondly, based on verifying comparability between domestic and international accounting standards, that is, enterprises tents to be international convergence of accounting standards, we use the financial data, which are from the previous two years and the later two years after the implementation of "Enterprise Accounting Standards", to test the relevance of account information, and then test whether the international accounting standards and international accounting standards convergence is achieved the expected goals.In this study, we find when the comparability of Enterprise Accounting Standards enterprises improve, the relevance of accounting information also improve, thus we can get a conclusion:International Convergence of "Enterprise Accounting Standards" to achieves the desired goals.
论文关键词： 会计准则；国际趋同；可比性；价值相关性；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；International Convergence；Comparability；Value Relevance；