中国会计准则国际趋同水平研究

发布时间：2018-02-26 20:27

本文关键词： 会计趋同形式协调平均距离 Jaccard系数　出处：《经济与管理研究》2013年11期 　论文类型：期刊论文

【摘要】：本文依据多元统计理论,借鉴前人采用的距离分析和系数分析方法,实现了中国新会计准则与国际财务报告准则全面量化有层次的比较,测量了现行中国企业会计准则CAS与国际财务报告准则IFRS的趋同程度。在参数设计上,本文对Jaccard系数赋值指标进行了进一步改良,从而能够准确比较和分析"缺失"的来源,并估计中国会计准则在内容上对国际会计准则的覆盖程度。在操作方法上,本文对比较过程中方法选择、比较点设置等进行了细致的阐述,从而使得研究更为可信。研究结果表明,中国会计准则与国际财务报告准则的协调度仍有很大提升空间,其中一方准则缺乏相关规定导致的差异是主因,而绝大部分的缺失来自中国会计准则。在差异结构上,披露项目缺失水平高于计量项目,分歧水平低于计量项目。
[Abstract]:Based on the multivariate statistical theory and the distance analysis and coefficient analysis methods adopted by the predecessors, this paper realizes a comprehensive quantitative comparison between the new accounting standards of China and the international financial reporting standards. This paper has measured the convergence degree of CAS and IFRS. In parameter design, this paper has further improved the index of Jaccard coefficient assignment, so that the source of "missing" can be compared and analyzed accurately. It also estimates the coverage of the Chinese accounting standards to the international accounting standards. In terms of operation methods, this paper elaborates the selection of methods and the setting of comparison points in the course of comparison. The results show that there is still much room for improvement in the degree of harmonization between China's accounting standards and international financial reporting standards, and the difference caused by the lack of relevant regulations on one side of the standards is the main reason. In the difference structure, the missing level of disclosure item is higher than that of measurement item, and the difference level is lower than that of measurement item.
【作者单位】：对外经济贸易大学国际财务与会计研究中心/商学院会计系;对外经济贸易大学商学院;中航技进出口有限责任公司财务审计部;
【基金】：国家社科基金项目“制度环境、会计准则国际趋同后果与资本市场监管体系创新”(12BGL037) 国家社会科学基金重点项目“我国资本市场系统稳定性评估和监测研究”(11AZD010)
【分类号】：F233

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