【摘要】：中國會計準則國際趨同的改革迫切要求研究者對已存的改革效果進行評價。從準則趨同上看，中國會計準則（CAS）與國際財務(wù)報告準則（IFRS）僅存在個別項目的差異。從實務(wù)趨同上看，現(xiàn)有研究主要是通過凈利潤差異、價值相關(guān)性、盈余質(zhì)量差異、經(jīng)濟后果幾個視角對我國會計準則國際趨同的成效進行檢驗。這些研究很少涉及到盈余穩(wěn)健性視角下的CAS國際趨同的研究，僅有的研究大多也只完成了2006版《企業(yè)會計準則》實施后，我國會計準則實質(zhì)趨同效果的評價工作。 本論文在借鑒國內(nèi)外研究者相關(guān)研究成果的基礎(chǔ)上，從盈余穩(wěn)健性視角全面梳理了自1985年《中外合資經(jīng)營企業(yè)會計制度》正式發(fā)布以來，，我國會計制度改革的研究成果。分別從會計準則的形式趨同和實質(zhì)趨同兩個層面展開研究，形式趨同研究按照我國會計準則中穩(wěn)健性原則運用的程度，將我國會計準則的改革分為五個階段。并根據(jù)盈余穩(wěn)健性的理論測定方法得出結(jié)論。實質(zhì)趨同研究以1997-2011年期間同時發(fā)行A股和H股的上市公司為研究樣本，以H股報告盈余作為IFRS報告盈余穩(wěn)健性水平的標準，采用盈余—股票報酬模型考察了A股報告盈余穩(wěn)健性水平和H股報告盈余穩(wěn)健性水平的差異和變化趨勢，并通過配對樣本組的方法進行了一系列的敏感性測試，控制了報告盈余種類、公司規(guī)模、不同行業(yè)、市場有效性等因素的影響。從而，為我國會計準則的國際趨同效果的評價提供了證據(jù)。 本文的研究結(jié)論表明：AH股公司的A股和H股報告盈余整體上均呈現(xiàn)出穩(wěn)健性。分階段來看，A股報告盈余在1997-2001年期間未呈現(xiàn)穩(wěn)健性，其余階段均表現(xiàn)出穩(wěn)定的盈余穩(wěn)健性水平，且2007-2011年的提升很明顯。H股報告盈余穩(wěn)健性水平在各個階段沒有出現(xiàn)明顯的變化。A H股報告盈余穩(wěn)健性水平的差距在2007-2011年大幅減小。在一系列敏感性測試控制多種影響因素后，上述結(jié)論未有明顯變化。而AH股公司的A股報告盈余穩(wěn)健性水平在各階段均高于配對樣本組A股報告盈余穩(wěn)健性水平，這主要是AH股公司受到兩地監(jiān)管和雙重披露的影響，說明證券市場監(jiān)管也對我國會計準則國際趨同的效果產(chǎn)生影響。
[Abstract]:The reform of international convergence of Chinese accounting standards requires researchers to evaluate the existing reform effect. From the point of view of the convergence of standards, there are only some differences between Chinese accounting standards (CAS) and International Financial reporting Standards (IFRS). From the point of view of practical convergence, the current research mainly tests the effectiveness of international convergence of Chinese accounting standards from the perspectives of net profit difference, value correlation, earnings quality difference and economic consequences. These studies rarely involve the international convergence of CAS from the perspective of earnings conservatism, and most of the only studies have only completed the evaluation of the effect of substantive convergence of accounting standards in China after the implementation of the 2006 edition of Accounting Standards for Enterprises. Based on the relevant research results of domestic and foreign researchers, this paper summarizes the research results of accounting system reform in China from the perspective of surplus conservatism since the official release of the Sino-Foreign Joint Venture Accounting system in 1985. From the two aspects of formal convergence and substantive convergence of accounting standards, the study of formal convergence is divided into five stages according to the degree of application of conservatism principle in accounting standards of our country. A conclusion is drawn according to the theoretical measurement method of surplus robustness. The substantial convergence study takes the listed companies that issued A shares and H shares simultaneously from 1997 to 2011 as the research samples, and takes the H shares' reported earnings as the standard of IFRS's reporting earnings soundness. In this paper, the differences and trends of A shares' reported earnings robustness and H shares' reported earnings' soundness are investigated by using the earnings and stock return model, and a series of sensitivity tests are carried out by paired sample groups. Control the types of reported earnings, company size, different industries, market effectiveness and other factors. Thus, it provides evidence for the evaluation of the international convergence effect of Chinese accounting standards. The conclusion of this paper shows that the A-share and H-share reported earnings of AH companies are all robust as a whole. From a phased perspective, A shares reported surpluses did not show robustness during 1997-2001, while the rest of the periods showed stable levels of surplus soundness. And the increase in 2007-2011 is obvious. The level of H-share reported earnings soundness has not changed significantly at all stages. The gap between A-H shares reporting earnings soundness level decreased sharply in 2007-2011. After a series of sensitivity tests controlled for a variety of factors, the above conclusions did not change significantly. However, the level of A share earnings robustness of AH companies is higher than that of A shares reported by matched sample groups at all stages, which is mainly due to the influence of dual regulation and double disclosure of AH stock companies. It shows that the regulation of securities market also has an impact on the effect of international convergence of accounting standards in China.
【學位授予單位】：陜西科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;F275

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