| 中国会计准则国际协调的效果——基于A、B股公司净资产差异的分析 |
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| 引用本文： | 刘晓华.中国会计准则国际协调的效果——基于A、B股公司净资产差异的分析[J].山西财经大学学报,2007,29(12):120-124. |
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| 作者姓名： | 刘晓华 |
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| 作者单位： | 暨南大学,管理学院,广东,广州,510632 |
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| 摘 要： | 在借鉴国内外相关研究成果的基础上,采用实证研究的方法,从纵向上比较分析了A、B股公司净资产差异的变化,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。研究结果显示,A、B股公司的净资产差异从总体上看具有逐渐缩小的趋势,说明我国会计准则的国际协调取得了实质性成果。
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| 关 键 词： | 会计准则 国际协调 净资产差异 |
| 文章编号： | 1007-9556（2007）10-0120-05 |
| 收稿时间： | 2007-10-13 |
| 修稿时间： | 2007年10月13 |
The Effect of International Harmonization of Chinese Accounting Standards——Analysis Based on Net Assets Difference of AB-share Companies |
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| LIU Xiao-hua.The Effect of International Harmonization of Chinese Accounting Standards——Analysis Based on Net Assets Difference of AB-share Companies[J].Journal of Shanxi Finance and Economics University,2007,29(12):120-124. |
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| Authors: | LIU Xiao-hua |
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| Abstract: | 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 compare and analyze the AB-share company's change of the net assets difference,expecting to make overall empirical appraisal to the effect of international harmonization of accounting standards. |
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| Keywords: | accounting standards international harmonization net assets difference |
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