会计准则区域与国际性协调机制研究

发布时间：2018-03-28 22:29

本文选题：会计准则　切入点：协调机制　出处：《天津财经大学》2013年博士论文

【摘要】：会计准则是资本市场的基础性制度安排,对企业的会计信息质量具有重要的影响。在全球化的大背景下,会计准则的国际化成为各国政府、企业和投资者共同关心的问题之一。纵观会计准则的发展历史,会计准则秉承了“会计”的国际化传统,并受到具体环境的影响和制约而在不同国家逐步演化推进,形成了基于各国制度背景的国别会计准则。以此为基础,受全球经济贸易和资本流动扩大化的有力推动,会计准则逐步走向国际化,而其最终目标是实现全球统一。在会计准则的国际化进程中,区域与国际性的协调成为其中重要的方面。本文试图从理论视角审视会计准则国际化的进程,运用博弈论制度分析对会计准则协调机制的内涵和运行机理进行深入探讨。特别是针对目前存在区域与国际性会计准则协调机制,本文采用理论分析和实证检验相结合的方法,探寻会计准则区域与国际性协调机制中固有的因果关系和实践效果。论文共分5章,具体研究内容如下：第1章会计准则协调机制问题的提出。本章主要介绍本文的选题背景与意义,相关国内外文献的述评,相关概念的界定,研究思路与研究方法,主要研究内容和创新之处。第2章会计准则协调机制的建立。本章主要通过对会计准则产生和发展进程的回顾,对会计准则的国际化传统进行梳理,为本文的研究提供史证支撑；同时,从会计准则本身的制度内涵及其公共物品性质出发,构建了会计准则区域与国际性协调的基本框架,并提出了会计准则的“三个维度”。为本文的以后各章提供一个基础性的逻辑分析框架。第3章会计准则区域与国际性协调的演化博弈分析。本章从博弈论制度分析的角度出发,对会计准则由习惯到习俗,由习俗到惯例,并且进一步制度化的过程进行系统分析,同时将由此引发的会计准则从国家到区域,再由区域到国际平台的不断扩散和演化的过程采用博弈模型予以展现,体现了协调机制中固有的因果关系及其发展规律。第4章会计准则协调机制的实证分析。本章在理论框架的基础上,通过实证方法对其中的部分结论进行检验。主要包括三个部分：第一部分对影响某一国家会计准则国际趋同战略选择的因素进行实证检验；第二部分则对目前存在的区域性会计准则协调组织的有效性进行检验；第三部分从微观层面出发,以投资者决策为视角,检验了我国会计准则国际趋同的实施效果。第5章,研究结论与政策建议。本章在对本文的主要结论进行整理和总结的基础上,提出了相关的政策建议,并指出了本文的局限性。通过上述研究,本文的主要研究结论如下：(1)会计准则的国际协调的历史进程表明,会计准则的制度内涵及其公共物品特征,决定了会计准则的协调机制本身依赖于宏观经济制度环境,同时,在不同层次的会计准则协调中,参与协调各方的利益分布差异明显。(2)会计准则国际协调的不同层次中,协调机制的运行方式是不同的。在国家内部,各国的会计传统是形成会计准则的基础,同时,会计准则的确立则需要政府的“命令’’来实现；在区域性与国际性协调中,由于不同国家之间是平等参与会计准则协调进程的,因而其协调机制是以类似“市场”的机制运行的,各国之间的协调具有制度演化的基本特征。(3)本文实证部分的研究结论包括：首先,经济因素是影响某国会计准则国际趋同决策的首要因素,同时政治和文化等因素也对其产生影响,这些因素构成了某一国家参与会计准则国际协调的基本动力；其次,目前存在的区域性会计准则协调组织在短期内并未发挥其预期的作用；最后,尽管会计准则区域性协调组织的运行效果不明显,但从投资者的角度出发,积极参与到会计准则国际协调的进程中对我国资本市场的发展仍是有利的。最后,作者从加强资本市场制度建设,积极参与区域与国际性协调组织并制定符合我国国情的会计准则国际协调策略的角度提出了相关政策建议。
[Abstract]:Accounting standards is the basic system arrangement of the capital market, has an important influence on the quality of accounting information of enterprises. Under the background of globalization, the internationalization of accounting standards has become one of the governments, enterprises and investors on issues of common concern. Throughout the history of the development of accounting standards, accounting standards, adhering to the "accounting" of the international tradition. And affected by the specific environment in different countries gradually promote, formed a national system of accounting standards based on the background of the country. On this basis, a strong impetus to global economic expansion of trade and capital flows, accounting standards internationalization, and its ultimate goal is to achieve global unity. In the process of internationalization of accounting the guidelines, the coordination of regional and international has become the most important aspect. This paper attempts to process from the perspective of internationalization of accounting standards, transport The system analysis of the connotation and operation mechanism of accounting standards coordination mechanism was discussed by game theory. Especially for the existing regional and international accounting standards coordination mechanism, this method of combining theoretical analysis and empirical test, explore the inherent regional and International Accounting Standards Coordination Mechanism in the causal relationship and the practice effect. Is divided into 5 chapters, the specific contents are as follows: the first chapter put forward the question of accounting standards coordination mechanism. The background and significance of this chapter mainly introduces the review of the related literature at home and abroad, the definition of related concepts, research ideas and research methods, the main research contents and innovations. The second chapter set up the coordination mechanism of accounting standards this chapter mainly through the accounting standards and the development process of the review of accounting standards internationalization of traditional carding, provide historical evidence to support for this study Support; at the same time, starting from the connotation of the system of accounting standards itself and the nature of public goods, to build the basic framework of guidelines for regional and international coordination of accounting, and put forward the accounting standards of "three dimensions". The following chapters provide a basic logic analysis framework. The third chapter analyzes the regional accounting standards with the evolution of international coordination game. This chapter from the perspective of institutional analysis of game theory, the accounting standards by the customs to Customs by the customs to the Convention, and further institutionalized system analysis, at the same time the accounting standards from the state to the region by region to spread and evolution of international the platform using the game model to show that reflects the causal relationship and the development law of the inherent coordination mechanism. The fourth chapter is the empirical analysis of accounting standards coordination mechanism. In this chapter the theory frame On the basis of the inspection on the part of the conclusion through empirical method. Mainly includes three parts: the first part makes an empirical test on the influence factors of a national strategic choice of international convergence of accounting standards; the second part is to test the validity of regional accounting standards coordination organization at present; the third part embarks from the the micro level, to investors from the perspective of inspection the effect of international convergence of accounting standards in China. In the fifth chapter, conclusions and policy recommendations. In this chapter, the main conclusions of this paper based on the collation and summary, puts forward relevant policy suggestions, and points out the limitations of this paper. Through the above the research, the main conclusions are as follows: (1) International Harmonization of accounting standards in the historical process shows that the system connotation of accounting standards and the characteristics of public goods, determines the accounting standards The coordination mechanism itself depends on the macroeconomic environment, at the same time, in the coordination of accounting standards of different levels in the interests of parties involved in the coordination of distribution difference is obvious. (2) different levels of international harmonization of accounting standards in the operation mode of coordination mechanism is different. In the interior of the country, the traditional accounting is the foundation of the formation accounting standards at the same time, the establishment of accounting standards needs the government "to achieve" order "; in the regional and international coordination in different countries is equal participation in the process of accounting standards, which is to run a mechanism similar to the" market "of the coordination mechanism, coordination between countries with basic the characteristics of the evolution of the system. (3) the conclusion of the empirical part of this paper includes: firstly, the economic factor is the primary factor affecting the international convergence of accounting standards in a decision, at the same time because of political and cultural Also affected, these factors constitute a basic power of countries participating in the international harmonization of accounting standards; secondly, regional coordination of accounting standards organization at present does not play its expected role in the short term; finally, although the accounting standards of regional coordination group operation effect fabric is not obvious, but from investors point of view, to participate actively in the process of international harmonization of accounting standards in the development of China's capital market is still favorable. Finally, the author from the strengthening of capital market system construction, actively participate in regional and international coordination organization and develop according to the situation of our country strategy of international harmonization of accounting standards put forward relevant policy recommendations.

【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F233

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