转型经济国家会计准则IFRS趋同程度及其影响因素研究

发布时间：2018-06-13 22:50

本文选题：会计准则经济后果 + 转型经济体　；参考：《复旦大学》2013年硕士论文

【摘要】：随着跨国贸易的快速流通,全球经济一体化的纵深发展,全球采用统一的会计准则已成为必然趋势。国际会计准则理事会(International accounting standards board, IASB,下同)颁布的全球统一的高质量的国际财务报告准则(International Financial Reporting Standards, IFRS,下同)1已经逐渐被各个经济体采用或趋同。会计准则的经济后果(Zeff,1978)会对企业等基于财务报表做出的投资决策产生影响,同时会计准则向IFRS趋同会产生会计制度变迁成本,使得各国力图在国际会计准则的制定中掌握话语权,谋求实现本国利益的最大化。目前美国、欧盟等发达经济体在IFRS的制定过程中占据着主导地位,而中国等转型经济国家则在会计准则趋同过程中处于被动趋同的地位,主要是以减少两种会计制度成本差异为主(仇瑾,2010)。我国正处于转型的关键时期,尤其是在加入WTO以后国际贸易和跨国资本投资发展迅速,如何应对由于会计准则差异而导致的沟通成本,是我们必须面对的现实问题。会计准则作为国际通用“商务语言”,在全球化资本流通中扮演了重要作用,实现会计准则国际趋同是发展的必然趋势。本文试图通过分析世界上其他转型经济国家转型程度对会计准则趋同程度的影响研究,并结合我国的具体情况,对如何应对会计准则趋同中面临的问题以及如何提高我国会计准则趋同程度提出政策建议。本文通过界定转型经济体涵盖的范围,并对转型国家在(1)私有化(民营化)改革、(2)企业重组、(3)价格自由度、(4)国际贸易及外汇制度、(5)竞争政策、(6)银行改革及利率自由化、(7)证券市场及非银行金融机构改革、(8)基础设施改革(电力、铁路、公路、通讯以及水资源)八个指标的转型发展情况进行评分,确定转型程度,并实证分析对该国会计准则国际趋同程度的影响。回归发现企业重组、价格自由度、银行等金融机构改革以及是否具有本国语言翻译的IFRS版本对会计准则趋同程度大小有显著的影响。本文提出继续深化金融机构采用IFRS的力度,提高会计师水平,推行本国语言翻译的IFRS版本,加强区域一体化建设以及持续推动本国转型等方面的政策建议,促进本国会计准则国际趋同程度的提高。
[Abstract]:With the rapid circulation of transnational trade and the deep development of global economic integration, the global adoption of unified accounting standards has become an inevitable trend. The global unified high quality international financial reporting standards (International Financial Report) issued by the international accounting standards board (International accounting standards board, IASB, the same below) Ing Standards, IFRS, and the same below) 1 have gradually been adopted or converged by various economies. The economic consequences of accounting standards (Zeff, 1978) will affect the investment decisions made by enterprises and other financial statements, and accounting standards will generate accounting system changes into the IFRS convergence, which makes countries try to make the formulation of international accounting standards. At present, the developed economies such as the United States, the EU and other developed economies occupy a dominant position in the process of making IFRS, while China and other countries in transition are in the position of passive convergence in the process of convergence of accounting standards, mainly to reduce the cost difference of two kinds of accounting systems (Qiu Jin, 2010).
China is in the key period of transformation, especially after the entry of WTO in international trade and the rapid development of transnational capital investment. How to deal with the communication cost caused by the difference of accounting standards is the realistic problem that we must face. As an international general "business language", accounting standards play an important role in the circulation of global capital. The international convergence of accounting standards is an inevitable trend of development. This paper tries to study the influence of the transformation degree of other countries in the world on the convergence of accounting standards, and in combination with the specific circumstances of China, how to cope with the problems faced by the convergence of accounting standards and how to improve the convergence of China's accounting standards. Level of policy recommendations.
By defining the scope covered by the transition economies, and the transition countries in (1) Privatization (privatization) reform, (2) enterprise restructuring, (3) price freedom, (4) International Trade and foreign exchange system, (5) competition policy, (6) banking reform and interest rate liberalization, (7) reform of the securities market and non bank financial institutions (8) infrastructure reform (8) infrastructure reform (electric power, railway, The transformation and development of the eight indicators of highway, communication and water resources were scored, the degree of transformation was determined, and the impact of the empirical analysis on the international convergence of the country's accounting standards was analyzed. The regression found that the enterprise restructuring, the price freedom, the banking institutions and other financial institutions, and whether the IFRS version with its own language translation had the convergence of the accounting standards The size has a significant impact. This paper proposes to continue to deepen the use of IFRS, improve the level of accountants, promote the IFRS version of national language translation, strengthen the construction of regional integration and continue to promote the transformation of the country, and promote the improvement of international convergence of national accounting standards.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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