我国会计准则国际趋同度研究

发布时间：2018-03-11 13:28

本文选题：会计准则　切入点：国际趋同度　出处：《会计之友》2017年10期 　论文类型：期刊论文

【摘要】：在总结现有会计准则国际趋同度度量方法、特点的基础上,应用模糊聚类法对我国2014年新颁布与新修订的八项准则的国际趋同度进行度量。聚类结果与进一步分析表明:新颁布的三项准则国际趋同程度最为接近且整体水平较高;新修订准则《职工薪酬》与《金融工具列报》为一类,在确认条件与计量标准层次的国际趋同度略低于新颁布的三项准则;《合并财务报表》《财务报表列报》以及《长期股权投资》为一类,在计量标准层次的趋同度明显低于平均水平。通过模糊聚类分析,能够发现我国会计准则国际趋同中存在的问题,为进一步改进与完善提供参考。
[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.
【作者单位】：中国矿业大学管理学院;
【分类号】：F233

【相似文献】