本文選題：會(huì)計(jì)準(zhǔn)則　切入點(diǎn)：國際趨同度　出處：《會(huì)計(jì)之友》2017年10期 　論文類型：期刊論文

【摘要】：在總結(jié)現(xiàn)有會(huì)計(jì)準(zhǔn)則國際趨同度度量方法、特點(diǎn)的基礎(chǔ)上,應(yīng)用模糊聚類法對(duì)我國2014年新頒布與新修訂的八項(xiàng)準(zhǔn)則的國際趨同度進(jìn)行度量。聚類結(jié)果與進(jìn)一步分析表明:新頒布的三項(xiàng)準(zhǔn)則國際趨同程度最為接近且整體水平較高;新修訂準(zhǔn)則《職工薪酬》與《金融工具列報(bào)》為一類,在確認(rèn)條件與計(jì)量標(biāo)準(zhǔn)層次的國際趨同度略低于新頒布的三項(xiàng)準(zhǔn)則;《合并財(cái)務(wù)報(bào)表》《財(cái)務(wù)報(bào)表列報(bào)》以及《長期股權(quán)投資》為一類,在計(jì)量標(biāo)準(zhǔn)層次的趨同度明顯低于平均水平。通過模糊聚類分析,能夠發(fā)現(xiàn)我國會(huì)計(jì)準(zhǔn)則國際趨同中存在的問題,為進(jìn)一步改進(jìn)與完善提供參考。
[Abstract]:On the basis of summarizing the existing measurement methods of international convergence of accounting standards, The fuzzy clustering method is used to measure the degree of international convergence between the newly promulgated and newly revised eight standards in 2014 in China. The clustering results and further analysis show that the international convergence degree of the three newly promulgated standards is the closest and the overall level is higher; The new revised guidelines "employee pay" and "Financial Instruments presentation" fall into one category, The level of international convergence at the level of recognition conditions and measurement standards is slightly lower than the three newly promulgated standards; consolidated financial statements, presentation of financial statements, and long-term equity investments, The convergence degree at the level of measurement standards is obviously lower than the average level. Through fuzzy cluster analysis, the problems existing in the international convergence of accounting standards in China can be found, which provides a reference for further improvement and perfection.
【作者單位】： 中國礦業(yè)大學(xué)管理學(xué)院;
【分類號(hào)】：F233

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