基于不同融资体系的国别会计差异研究

笔者由于政治、经济、法律等因素的影响,各国的会计模式呈现出巨大差异。各国的融资体系差异对会计模式选择具有重要影响。以资本市场为导向的融资体系更倾向于会计信息的公允性,而以银行等机构为导向的融资体系则更关注会计利润的平滑性。通过比较两种融资体系的差异,说明这些差异对各国会计模式产生的影响,以探寻融资模式在国别会计及国际会计协调中的重要作用。

The Differential Research on International Accounting Based on Different Financing Mode

Accounting modes vary much with different political, economic, and legal conditions. Furthermore, we find that different financing systems take an important role on shaping accounting mode in different countries. Generally, the accounting practice is inclined to provide the true and fair information in the countries where firms have much more financing by capital markets than by banks. On the contrary, the accounting practice is caring how to smooth firms' profits in years in the countries where firms finance mainly by banks. We compare these two different financing modes and present the influence on accounting theory and practice. It shows that financing system plays a crucial role in comparative international accounting and harmonization global accounting.