摘要
会计准则国际化是否应考虑我国的具体国情,学术界争议颇大,监管机构也对此存在分歧。那么会计准则国际化是否就能产生会计实务的可比,而背离国际会计准则是否就一定会导致会计实务的不可比呢?文章利用《企业会计制度》出台的改革政策既有与国际会计准则一致的,也有背离的情况,运用中国资本市场AB股公司境内外审计利润的数据对此进行了实证研究。研究结果发现,与国际会计准则一致的改革政策执行当年并未消除实质性差异,而与国际会计准则背离的改革政策也并未产生实质性差异,由此证实会计准则的国际化并不能保证会计实务的可比,考虑经济环境的改革举措并不一定妨碍会计实务的国际化。研究进一步发现审计是影响我国会计准则国际化效应的基本原因。
There are great disputations in academia and divergences in supervisory authorities as to whether internationalization of accounting should take Chinese environment into consideration. Will internationalization of accounting standards lead to the comparability of accounting practices, while deviation from International Accounting Standards (IAS) surely lead to their incomparability? The paper makes an empirical research by employing the reform policies issued with Accounting Regulation for Enterprises, which contains both policies in accordance with or deviating from IAS and the data of reported earnings under Chinese GAAP and IAS of companies that have issued both A-shares and B-shares. We find that reform policies in accordance with IAS did not eliminate the substantial gap between Chinese and IAS earnings in the year when Accounting Regulation for Enterprises was in effect, while reform policies deviating from IAS did not produce significant differences, either, thus proving that internationalization of accounting standards can't guarantee the comparability of accounting practices, while reform measures considering economic environments may not hinder the internationalization of accounting practices. We further find that audit is the basic factor influencing the effects of internationalization of accounting of China.
出处
《财经研究》
CSSCI
北大核心
2004年第12期66-77,90,共13页
Journal of Finance and Economics
基金
教育部"十五"规划项目(01JA790015)
关键词
会计国际化
境内外审计利润
公允价值
internationalization of accounting
reported earnings under Chinese GAAP and IAS
fair value
