中国会计准则国际协调效果的实证研究

自改革开放以来,我国进行了一系列旨在加强会计准则国际协调的改革,会计信息编报者和使用评价者都十分关心会计准则国际协调的效果。本文在借鉴国内外相关研究的基础上,采用实证研究方法从纵向上比较和分析AB股公司的净利润差异与会计信息价值相关性的变化,以期对我国会计准则国际协调的总体效果做出经验性评价。

Positive Research on the Effect of International Harmonization of Chinese Accounting Standards

Since the reform and opening, our country has carried on a series of reform for the purpose of strengthening international harmonization of accounting standards,and the provider and the user of accounting information both extremely care about the effect of international harmonization of accounting standards.On the basis of making use of the relative research for reference made by domestic and overseas scholars,this article uses the positive research technique to lengthways compare and analyze the AB-share company's change of the net profit difference and the accounting information value relevance,expecting to make overall empirical appraisal to the effect of international harmonization of accounting standards.