中国会计准则国际趋同效果实证研究—来自AH股上市公司的证据

发布时间：2018-04-10 09:08

本文选题：中国会计准则　切入点：国际趋同　出处：《东北大学》2014年硕士论文

【摘要】：作为世界公认的“商业语言”,会计已成为国内外企业之间进行经济往来的重要工具。而随着经济全球化的加快,资本在全球范围内流动的过程中需要相适应的会计准则作支撑,这在客观上推动了各国会计准则向国际会计准则趋同。作为世界经济大国,中国在会计准则国际化方面也做出了前所未有的努力,如2000年《企业会计制度》、2006年新《企业会计准则》及2010年路线图的实施。这些举措使得中国会计准则与国际会计准则之间基本实现了准则层面的形式趋同。但与形式趋同相比,信息使用者更关注实质趋同,因为实质趋同才能代表财务报告之间真实可比,才能为投资者的经济决策提供有价值的会计信息。因此,对我国会计准则实质趋同效果进行检验具有重要价值。为了检验我国会计准则与国际会计准则实质趋同效果,本文先对国内外已有相关文献及重要理论进行梳理,在此基础上选取我国All股双重上市公司对外公布的财务数据为大样本,然后分别以会计盈余双重披露差异和盈余质量差异为视角,采用实证分析的方法进行检验,得出我国会计准则国际趋同效果在各行各业中表现出的总体情况。为了以特定行业特定公司为突破口,以小样本来微观地评价我国会计准则实质趋同效果,因此再以鞍钢股份为单一案例,对我国会计准则国际趋同效果进行深度详细分析,最后将此案例分析结果作为前述实证分析结果的进一步验证。通过实证分析得到如下结论：(1)我国AH股上市公司会计盈余双重披露差异的阶段性特征表现比较明显,并且总体上呈缩小态势。(2)在盈余质量差异方面,盈余价值相关性差异和盈余稳健性差异虽然不呈现逐年度缩小的态势,但在总体上呈现缩小趋势比较明显。(3)随着我国会计改革的深入,鞍钢股份多数报表项目在两种准则下的披露差异得到消除,并且效果明显。这说明我国会计准则的实质性趋同效果显著,由此带来的启示是应当平衡好我国会计准则国际趋同与中国特色之间的关系,推进会计准则国际趋同与会计准则严格执行应当并举,以现实性和前瞻性的视野进行会计准则的国际协调,促进我国会计准则国际化。
[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.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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