摘要
随着经济的全球化 ,会计作为一门商业语言其标准的国际化趋势无人置疑 ,但是在如何借鉴会计国际惯例进行会计国际协调、会计国际化的进程是否要考虑本国经济环境的影响则一直存在着不同的认识。本文基于沪深两市 2 0 0 2年同时发行A、B股的 83家上市公司国内外年报数据 ,运用报酬模型和价格模型进行实证检验 ,研究结果表明 ,按两个准则编制的会计盈余数字存在着系统性差异 ,经国际会计准则调整的盈余数字并没有为投资者带来信息增量。说明现阶段我国会计准则与国际会计准则还未达到实质上的协调 ,我国在会计国际化进程中既要考虑借鉴国际惯例 ,还要考虑同本国经济环境的融合性。
With the Economy Globalization, as a universal commercial language, the trend of accounting standards internationalization will not be suspected. However, there are different views in how to use international conventions for reference of international harmonization of accounting and whether the process of accounting internationalization must consider the influences of economy environment. Based on the data set from 2002 annual financial reports of 83 companies on Shenzhen and Shanghai stock market that simultaneously issued A and B stock ,the paper utilizes Return-model and Price-model to test and finds evidence that the accounting earnings have obvious systematic difference and the earnings adjusted by IAS has not brought the extra information content to investor. The evidence is that the international harmonization of Chinese accounting standards has not accomplished the factor harmonization. So,we should both reference the international conventions and consider the factor of accounting supporting environment in the process of accounting internationalized.
出处
《新疆财经》
2004年第5期54-61,共8页
Finance & Economics of Xinjiang
关键词
会计准则
信息含量
决策有用性
Accounting Standards
Information Content
Decision Usefulness
