会计准则的信息含量:中国会计准则与IFRS之比较

在我国 ,对如何实现中国会计准则国际化问题一直存在不同的认识。一种观点认为 ,不应过多地考虑“国家特色” ,主张尽快全面国际化 ;另一种观点则认为在会计国际化的同时 ,应当考虑并体现会计的国家特色 ,不应片面追求国际化。那么 ,究竟应当如何解决这些争端 ,把握好借鉴国际惯例和考虑中国国情的辨证关系 ,掌握好两者之间的结合“度” ?我们认为 ,会计准则信息含量的比较研究 ,可以帮助我们进行这方面的分析。本文采用实证研究的方法 ,通过中国会计准则与国际财务报告准则 (IFRS)信息含量的比较研究 ,为哪一种会计准则对信息用户更具决策相关性提供量化证据。研究结果表明 ,按照中国会计准则提供的会计盈余数据比按照国际财务报告准则提供的盈余数据更有信息含量。因而 ,当前我国的会计准则建设仍应考虑国情 ,不应当全盘照搬国际财务报告准则

Information Content of Accounting Standards: Comparison between Chinese Accounting Standards and IFRSs

There are two distinct viewpoints in the internationalization of accounting standards in our country,that is,complete adoption International Accounting Standards as soon as possible versus maintenance the Chinese future and insistence the incorporation of internationalization and nationalization.Then,how to settle this debate,and how to deal with the dialectic relationship between using international conventions for reference and taking Chinese situation into account? A comparison of the information content of CAS versus IFRS may help us to analyze this problem.The paper applied positive research method to offer the evidence in quantity for the relativity of the two sets of accounting standards in decision making.The result of the research showed that the data of accounting earnings prepared pursuant to CAS is more correlative than that of IFRS,whether in a long or in a short period of time.Therefore,we should not adopt IFRS completely but consider the situation of our country in the constructing of accounting standards at present.