| 内地与香港关联方披露会计准则的比较研究 |
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| 引用本文： | 李志学,席勇.内地与香港关联方披露会计准则的比较研究[J].财经论丛,2010(1). |
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| 作者姓名： | 李志学 席勇 |
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| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018 |
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| 摘 要： | 内地和香港加强会计合作并实现会计准则等效,是两地的共同愿望。本文通过对两地的关联方披露会计准则的比较研究分析,发现香港准则比内地准则对关联方披露的要求更严格、更详细,披露的整体质量和效果也要比内地的情况好。同时,由于内地准则披露的不到位,内地公司通过关联方交易进行盈余管理的动机和可能性更强。最后根据比较分析结果,提出对我国关联方披露会计准则的完善建议。
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| 关 键 词： | 内地与香港会计准则 关联方交易 会计信息披露 |
The Comparative Study of Accounting Standards for the Related Party Disclosures Between Mainland China and Hong Kong |
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| LI Zhu-xue,XI Yong.The Comparative Study of Accounting Standards for the Related Party Disclosures Between Mainland China and Hong Kong[J].Collected Essays On Finance and Economics,2010(1). |
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| Authors: | LI Zhu-xue XI Yong |
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| Institution: | School of Accounting;Zhejiang University of Finance and Economics;Hangzhou 310018;China |
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| Abstract: | It is a common wish for Mainland and Hong Kong to strengthen bilateral cooperation and bring into equivalence in accounting standards.By a comparative study of bilateral accounting standards in related party disclosures,it is found out that it is Hong Kong that has a stricter and more detailed standards than its counterpart,and its overall quality and effect of disclosures are also better than that of Mainland.At the same time,because of inadequacy in disclosures standards,the companies from Mainland have s... |
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| Keywords: | accounting standards of Mainland China and Hong Kong related party transaction accounting information disclosure |
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