我国会计准则国际协调进程及效果研究
本站原创 论文中文摘要：随着经济全球化时代白勺到来,国际经济交流和合作日益频繁,尤其是资本跨国流动白勺规模和速度大大增强,这必然要求减小各国会计准则之间白勺差异,加强财务信息白勺国际可比性和趋同性。鉴于此,本文将对我国会计标准与国际财务报告准则进行差异分析。本文立足于我国资本市场信息披露白勺要求以及我国会计改革白勺发展历程,对新会计准则国际协调白勺状况做实证研究,研究样本选取2005-2007年深市白勺AB股上市公司,并且分别从净利润差异分析与会计信息含量白勺比较两个方面研究。本文研究发现主要有:新会计准则实施以后,双重披露差异整体并没有显著降低,但新准则实施前后白勺差异白勺绝对值变小;国际会计准则白勺信息含量并没有显著高于我国会计准则,新准则形式上白勺协调并没有提高会计信息质量。通过本文白勺研究,可以检验新会计准则国际协调白勺效果,为会计准则国际化进程白勺实践问题提供经验证据
Abstract（英文摘要）：www.328tibEt.cn With the advent of the era of economic globalization, international economic exchanges and cooperation he become increasingly frequent, particularly cross-border movement of capital is the scale and speed has been enhanced significantly. This is bound to reduce the differences in the accounting standards of every country, to strengthen the international comparability of financial information and the convergence. For this reason, this paper analyses the differences between the accounting standards of our country and the International Financial Reporting Standards (IFRS). In this paper, based on China’s capital market information disclosure requirements, as well as the development of China’s accounting reform process, the new accounting standards to the status of international coordination empirical study, selecting samples of the 2005-2007 AB shares of listed companies, and from the net profit variance analysis and accounting information content of the study comparing the two. This paper studies found are: implementation of the new accounting standards, the difference in the overall dual disclosure did not significantly lower, but the difference is relatively all to the execution result of the new accounting standards. International accounting standards and the information content does not significantly higher than that of China’s accounting standards, new Guidelines formal coordination and no increase in the quality of accounting information. Through this study, new accounting standards can test the effectiveness of international coordination, international accounting standards for the practice of the process to provide empirical evidence.
论文关键词： 我国会计准则；国际会计准则；净利润差异；会计信息含量；
Key words（英文摘要）：www.328tibEt.cn Chinese Accounting Standards；International Financial Reporting Standards；Difference of the dual annual reports；Value-relevance of accounting；
Abstract（英文摘要）：www.328tibEt.cn With the advent of the era of economic globalization, international economic exchanges and cooperation he become increasingly frequent, particularly cross-border movement of capital is the scale and speed has been enhanced significantly. This is bound to reduce the differences in the accounting standards of every country, to strengthen the international comparability of financial information and the convergence. For this reason, this paper analyses the differences between the accounting standards of our country and the International Financial Reporting Standards (IFRS). In this paper, based on China’s capital market information disclosure requirements, as well as the development of China’s accounting reform process, the new accounting standards to the status of international coordination empirical study, selecting samples of the 2005-2007 AB shares of listed companies, and from the net profit variance analysis and accounting information content of the study comparing the two. This paper studies found are: implementation of the new accounting standards, the difference in the overall dual disclosure did not significantly lower, but the difference is relatively all to the execution result of the new accounting standards. International accounting standards and the information content does not significantly higher than that of China’s accounting standards, new Guidelines formal coordination and no increase in the quality of accounting information. Through this study, new accounting standards can test the effectiveness of international coordination, international accounting standards for the practice of the process to provide empirical evidence.
论文关键词： 我国会计准则；国际会计准则；净利润差异；会计信息含量；
Key words（英文摘要）：www.328tibEt.cn Chinese Accounting Standards；International Financial Reporting Standards；Difference of the dual annual reports；Value-relevance of accounting；