我国会计准则国际协调效果量化研究述评

近年来,检验我国会计准则国际协调效果的量化研究日益增多,但由于研究的切入点、样本、变量及期间的选择和采用的方法不同,结论存在诸多差异甚至相互矛盾,以致这些研究的理论价值和现实意义有待于深入探讨。本文首次系统地分类探讨我国会计准则国际协调效果的量化研究,从我国会计准则与国际会计准则具体条款的协调程度,以及基于我国会计准则和国际会计准则编制的会计报表数据差异、会计信息含量差异和会计盈余质量差异四个方面,对我国会计准则国际协调效果量化研究的文献进行了回顾,最后对全文进行了总结并对后续研究提出建设性意见。

The harmonization effect of China accounting standards with international accounting standards: a review of quantitative research

In recent years,quantitative studies for the harmonization effect of China accounting standards (CAS) with International Accounting Standard(IAS)have increased rapidly.However,there exist many differences and even conflicts of the conclusions in the key points,sample and variable selection and period,and methods adapted.Those thus make the academic contributions and practical value of the studies debatable.This paper reviews the literature on quantitative research related to the harmonization effect of CAS with IAS from the following four aspects:the harmonization degree of the items in specific standards,the comparison of accounting numbers,the differences of the accounting information content,and the differences in the quality of reported earnings based on both CAS and IAS.The review explores the development and limitations of these studies in order to benefit the international development of CAS.This paper also puts forward suggestions for future research.