本文選題：中國(guó)會(huì)計(jì)準(zhǔn)則　切入點(diǎn)：國(guó)際趨同　出處：《東北大學(xué)》2014年碩士論文

【摘要】：作為世界公認(rèn)的“商業(yè)語(yǔ)言”,會(huì)計(jì)已成為國(guó)內(nèi)外企業(yè)之間進(jìn)行經(jīng)濟(jì)往來的重要工具。而隨著經(jīng)濟(jì)全球化的加快,資本在全球范圍內(nèi)流動(dòng)的過程中需要相適應(yīng)的會(huì)計(jì)準(zhǔn)則作支撐,這在客觀上推動(dòng)了各國(guó)會(huì)計(jì)準(zhǔn)則向國(guó)際會(huì)計(jì)準(zhǔn)則趨同。作為世界經(jīng)濟(jì)大國(guó),中國(guó)在會(huì)計(jì)準(zhǔn)則國(guó)際化方面也做出了前所未有的努力,如2000年《企業(yè)會(huì)計(jì)制度》、2006年新《企業(yè)會(huì)計(jì)準(zhǔn)則》及2010年路線圖的實(shí)施。這些舉措使得中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則之間基本實(shí)現(xiàn)了準(zhǔn)則層面的形式趨同。但與形式趨同相比,信息使用者更關(guān)注實(shí)質(zhì)趨同,因?yàn)閷?shí)質(zhì)趨同才能代表財(cái)務(wù)報(bào)告之間真實(shí)可比,才能為投資者的經(jīng)濟(jì)決策提供有價(jià)值的會(huì)計(jì)信息。因此,對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則實(shí)質(zhì)趨同效果進(jìn)行檢驗(yàn)具有重要價(jià)值。為了檢驗(yàn)我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則實(shí)質(zhì)趨同效果,本文先對(duì)國(guó)內(nèi)外已有相關(guān)文獻(xiàn)及重要理論進(jìn)行梳理,在此基礎(chǔ)上選取我國(guó)All股雙重上市公司對(duì)外公布的財(cái)務(wù)數(shù)據(jù)為大樣本,然后分別以會(huì)計(jì)盈余雙重披露差異和盈余質(zhì)量差異為視角,采用實(shí)證分析的方法進(jìn)行檢驗(yàn),得出我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同效果在各行各業(yè)中表現(xiàn)出的總體情況。為了以特定行業(yè)特定公司為突破口,以小樣本來微觀地評(píng)價(jià)我國(guó)會(huì)計(jì)準(zhǔn)則實(shí)質(zhì)趨同效果,因此再以鞍鋼股份為單一案例,對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同效果進(jìn)行深度詳細(xì)分析,最后將此案例分析結(jié)果作為前述實(shí)證分析結(jié)果的進(jìn)一步驗(yàn)證。通過實(shí)證分析得到如下結(jié)論：(1)我國(guó)AH股上市公司會(huì)計(jì)盈余雙重披露差異的階段性特征表現(xiàn)比較明顯,并且總體上呈縮小態(tài)勢(shì)。(2)在盈余質(zhì)量差異方面,盈余價(jià)值相關(guān)性差異和盈余穩(wěn)健性差異雖然不呈現(xiàn)逐年度縮小的態(tài)勢(shì),但在總體上呈現(xiàn)縮小趨勢(shì)比較明顯。(3)隨著我國(guó)會(huì)計(jì)改革的深入,鞍鋼股份多數(shù)報(bào)表項(xiàng)目在兩種準(zhǔn)則下的披露差異得到消除,并且效果明顯。這說明我國(guó)會(huì)計(jì)準(zhǔn)則的實(shí)質(zhì)性趨同效果顯著,由此帶來的啟示是應(yīng)當(dāng)平衡好我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同與中國(guó)特色之間的關(guān)系,推進(jìn)會(huì)計(jì)準(zhǔn)則國(guó)際趨同與會(huì)計(jì)準(zhǔn)則嚴(yán)格執(zhí)行應(yīng)當(dāng)并舉,以現(xiàn)實(shí)性和前瞻性的視野進(jìn)行會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào),促進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化。
[Abstract]:As the world's recognized "business language", accounting has become an important tool for domestic and foreign enterprises to carry out economic exchanges.With the acceleration of economic globalization, the process of capital flow in the global scope needs to be supported by appropriate accounting standards, which objectively promotes the convergence of accounting standards to international accounting standards.As a world economic power, China has also made unprecedented efforts in the internationalization of accounting standards, such as the implementation of the Accounting system for Enterprises in 2000, the New Accounting Standards for Enterprises in 2006 and the road map for 2010.These measures make the Chinese accounting standards and international accounting standards basically achieve the formal convergence of the level of standards.However, compared with formal convergence, information users pay more attention to substantive convergence, because substantive convergence can represent real comparability between financial reports and provide valuable accounting information for investors' economic decisions.Therefore, it is of great value to test the effect of substantial convergence of accounting standards in China.In order to test the effect of substantive convergence between Chinese accounting standards and international accounting standards, this paper firstly combs the relevant literature and important theories at home and abroad.On this basis, this paper selects the financial data published by the dual listed companies of All shares as a large sample, and then uses the method of empirical analysis to test the differences of double disclosure of accounting earnings and the quality of earnings, respectively, from the perspective of accounting earnings double disclosure differences and earnings quality differences.The general situation of the international convergence effect of Chinese accounting standards in various industries is obtained.In order to take the specific industry specific company as the breakthrough point and the small sample to evaluate the substantial convergence effect of the accounting standards of our country microscopically, so taking Angang shares as a single case, the paper makes a deep and detailed analysis of the international convergence effect of the accounting standards of our country.Finally, this case analysis results are further verified by the above empirical analysis results.Through the empirical analysis, the following conclusions are drawn: (1) the stage characteristics of the double disclosure differences in the accounting earnings of AH listed companies in China are obvious, and the differences in earnings quality are decreasing in general.Although the difference of earnings value and the difference of earnings conservatism do not show the trend of decreasing year by year, the trend of shrinking is obvious in the whole.) with the deepening of accounting reform in our country, the difference of value of earnings and the difference of conservatism of earnings are not decreasing year by year.The disclosure difference between the two criteria is eliminated and the effect is obvious.This shows that the substantial convergence effect of Chinese accounting standards is remarkable, and the enlightenment is that the relationship between international convergence of accounting standards and Chinese characteristics should be well balanced.To promote the international convergence of accounting standards and the strict implementation of accounting standards, the international coordination of accounting standards should be carried out from a realistic and forward-looking perspective to promote the internationalization of accounting standards in China.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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