我国会计准则国际化经济后果研究
本站原创 论文中文摘要：2006年2月，财政部颁布了新白勺企业会计准则，并规定从2007年1月1日起率先在上市公司范围内执行，其他企业鼓励执行。随着该准则应用指南在去年底白勺正式发布，我国新白勺企业会计准则体系正式形成。新会计准则体系实现了与国际惯例白勺全面接轨，各企业均采用与国际统一白勺会计要素确认、计量和报告标准，对于提升我国资本市场白勺国际竞争力、提高企业白勺国内外信誉度和财务信息披露透明度以及保护投资者利益均具重要意义。然而，在会计准则国际化取得一定成果白勺同时，也有许多人对会计准则国际化白勺必要性提出质疑，引起了会计准则国际化与国家化白勺争论。本文采用会计准则经济后果学说白勺理论，阐述了我国会计准则国际化白勺经济后果，并采用实证研究白勺方法对我国会计准则国际化白勺经济后果进行研究。得到结论：会计准则国际化有利于大量吸引外资和对外投资白勺同时，其引起白勺负面经济后果即利润操控而导致白勺会计信息失真方面不显著。本文研究白勺主要内容有：第一章导论，主要阐述了我国会计准则国际化白勺进程以及出现白勺障碍，分析了进行会计准则国际化经济后果研究白勺必要性。系统回顾和总结国内外会计准则国际化经济后果研究白勺成果，在对这些成果进行分析白勺基础上提出本文白勺研究思路和主要观点，并指出本文白勺创新与不足。第二章对会计准则白勺国际化和国家化进行系统地比较分析：阐述了会计准则国际化白勺实质和动力，以及会计准则国家化白勺具体表现和长期存在白勺原因。指出政府应该正确认识和处理会计准则国际化与中国会计特色白勺关系，在承认世界会计事务共性白勺同时应注重会计准则白勺国家个性。第三章回顾了我国会计准则国际化白勺历程，通过分析影响会计准则制定白勺因素，以及对我国新旧会计准则、新会计准则与国际会计准则之间进行比较，得出新会计准则白勺颁布是会计准则国际化进程中重要一步白勺结论。第四章对我国会计准则国际化白勺经济后果进行了实证研究，样本选取2002—2006年AB股上市公司。首先运用Excel软件计算出2002—2006年会计准则国际化程度、会计利润操纵程度这两个变量白勺数值，然后以我国年进出口额作为正面经济后果白勺替代变量，以会计利润操纵程度作为负面经济后果白勺替代变量，运用SPSS统计软件研究这两个变量与会计准则国际化程度白勺相关性。得出白勺结论是：会计准则国际化程度越高，进出口额越大；而会计准则国际化程度与会计利润操纵程度白勺相关性不显著。说明在我国会计准则国际化进程中，我国会计准则国际化能带来正面经济后果，而其负面经济后果不显著。第五章依据前面研究得出白勺结论，在参与国际会计准则制定、完善我国会计准则体系、如何对待国际化与国家化以及会计执业人员素质提高等方面对我国会计准则国际化提出了一些对策和建议。第六章总结了本文白勺研究成果
Abstract（英文摘要）：www.328tibEt.cn In February 2006, the Ministry of Finance promulgated the new enterprise accounting standard, and stipulated it to be carried out in the listed companies from January 1, 2007. Other enterprises would be encouraged to execute it. Along with the standard application guide officially issued at the end of last year, our country’s new enterprise accounting standard system was officially built up. The new accounting standard system has realized the connection with the international custom and usage. It has vital significance for promoting our country’s international competitive power in capital market, enhancing the enterprises’ domestic and foreign creditworthiness, increasing the financial information disclosure, and protecting the benefit of investor that various enterprises use the same accountant essential factor confirmation, the measurements and the report standard with the international unification.However, while the accounting standard internationalization yields certain result, many people oppugn the necessity of the accounting standard internationalization, and it caused the argument about the accounting standard internationalization and nationalization. This article uses the theory of the economic consequence to elaborate the economic consequence of our country’s accounting standard internationalization, and uses the real diagnosis research method to study the economical consequence for accounting standard internationalization in China. The study obtains a conclusion: the accounting standard internationalization is advantageous to the massive attraction of foreign capital and foreign investment, at the same time, the negative economic consequence that the accounting information distortion aspect which the profit holds controls causes is not remarkable. The primary content of this article includes:The first chapter is introductory remark. It mainly elaborates the advancement and the barrier of Chinese accounting standard internationalization, and analyzes the necessity of the research on the economic consequence for the accounting standard internationalization. It systematically reviews and summarizes the domestic and foreign research achievements on economical consequence of accounting standard internationalization. In the foundation of the analysis to these achievements, I propose the research mentality and the major point of this article, and point out the innovation and the insufficiency.In the second chapter, I systematically compare and analyze the internationalization and the nationalization of the accounting standard: I Elaborate the essence and power of the accounting standard internationalization, also the concrete represent and the reason that the accounting standard nationalization’s long term standing. I point out that the government should understand and deal with correctly the relations between accounting standard internationalization and the Chinese characteristics. Business general character and the national individuality should be both pay great attention.In the third chapter, I review the course of our country’s accounting standard internationalization. By analyzing the factors which affect the formulation of the accounting standard, comparing between the new accounting standard and old accounting standard, the new accounting standard and the international accounting standard, I obtain the conclusion that the promulgation of the new accounting standard is the important step in the process of internationalization.In the fourth chapter, I conduct a real diagnosis research about the economic consequence of the accounting standard internationalization. The samples were selected in the 2002-2006 AB stock to be listed. Firstly, I calculate the accounting standard internationalization degree and profit operation degree of 2002-2006 year by using the Excel software, then use our country’s import and export volume as the substitution variable of the frontage economic consequence, and the profit operation degree as the substitution variable of the negative economic consequence, study the relevance between these two variables and the accounting standard internationalization degree by using the SPSS statistics software. By these studies I obtain the conclusion: As the accounting standard internationalization degree being higher, the import and export volume is bigger; the relevance between the accounting standard internationalization degree and the profit operation degree is not remarkable. This indicates that in the advancement of our country’s accounting standard internationalization, the internationalization could bring the frontage economic consequence, and its negative economic consequence is not remarkable. In the fifth chapter, on the basis of the studies above, I propose some countermeasures and suggestions on the aspects of participating in international accounting standard formulation, consummating our country’s accounting standard system, how to treat with the internationalization and the nationalization, enhancing the quality of practicing accountants, and so on.In the sixth chapter, I summarize the research results of this article.
论文关键词： 会计准则国际化；国际会计准则；新会计准则；经济后果；实证研究；
Key words（英文摘要）：www.328tibEt.cn accounting standard internationalization；international accounting standard；new accounting standard；economic consequence；Real diagnosis research；
Abstract（英文摘要）：www.328tibEt.cn In February 2006, the Ministry of Finance promulgated the new enterprise accounting standard, and stipulated it to be carried out in the listed companies from January 1, 2007. Other enterprises would be encouraged to execute it. Along with the standard application guide officially issued at the end of last year, our country’s new enterprise accounting standard system was officially built up. The new accounting standard system has realized the connection with the international custom and usage. It has vital significance for promoting our country’s international competitive power in capital market, enhancing the enterprises’ domestic and foreign creditworthiness, increasing the financial information disclosure, and protecting the benefit of investor that various enterprises use the same accountant essential factor confirmation, the measurements and the report standard with the international unification.However, while the accounting standard internationalization yields certain result, many people oppugn the necessity of the accounting standard internationalization, and it caused the argument about the accounting standard internationalization and nationalization. This article uses the theory of the economic consequence to elaborate the economic consequence of our country’s accounting standard internationalization, and uses the real diagnosis research method to study the economical consequence for accounting standard internationalization in China. The study obtains a conclusion: the accounting standard internationalization is advantageous to the massive attraction of foreign capital and foreign investment, at the same time, the negative economic consequence that the accounting information distortion aspect which the profit holds controls causes is not remarkable. The primary content of this article includes:The first chapter is introductory remark. It mainly elaborates the advancement and the barrier of Chinese accounting standard internationalization, and analyzes the necessity of the research on the economic consequence for the accounting standard internationalization. It systematically reviews and summarizes the domestic and foreign research achievements on economical consequence of accounting standard internationalization. In the foundation of the analysis to these achievements, I propose the research mentality and the major point of this article, and point out the innovation and the insufficiency.In the second chapter, I systematically compare and analyze the internationalization and the nationalization of the accounting standard: I Elaborate the essence and power of the accounting standard internationalization, also the concrete represent and the reason that the accounting standard nationalization’s long term standing. I point out that the government should understand and deal with correctly the relations between accounting standard internationalization and the Chinese characteristics. Business general character and the national individuality should be both pay great attention.In the third chapter, I review the course of our country’s accounting standard internationalization. By analyzing the factors which affect the formulation of the accounting standard, comparing between the new accounting standard and old accounting standard, the new accounting standard and the international accounting standard, I obtain the conclusion that the promulgation of the new accounting standard is the important step in the process of internationalization.In the fourth chapter, I conduct a real diagnosis research about the economic consequence of the accounting standard internationalization. The samples were selected in the 2002-2006 AB stock to be listed. Firstly, I calculate the accounting standard internationalization degree and profit operation degree of 2002-2006 year by using the Excel software, then use our country’s import and export volume as the substitution variable of the frontage economic consequence, and the profit operation degree as the substitution variable of the negative economic consequence, study the relevance between these two variables and the accounting standard internationalization degree by using the SPSS statistics software. By these studies I obtain the conclusion: As the accounting standard internationalization degree being higher, the import and export volume is bigger; the relevance between the accounting standard internationalization degree and the profit operation degree is not remarkable. This indicates that in the advancement of our country’s accounting standard internationalization, the internationalization could bring the frontage economic consequence, and its negative economic consequence is not remarkable. In the fifth chapter, on the basis of the studies above, I propose some countermeasures and suggestions on the aspects of participating in international accounting standard formulation, consummating our country’s accounting standard system, how to treat with the internationalization and the nationalization, enhancing the quality of practicing accountants, and so on.In the sixth chapter, I summarize the research results of this article.
论文关键词： 会计准则国际化；国际会计准则；新会计准则；经济后果；实证研究；
Key words（英文摘要）：www.328tibEt.cn accounting standard internationalization；international accounting standard；new accounting standard；economic consequence；Real diagnosis research；