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。
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.
出处
《山西财经大学学报》
CSSCI
2007年第12期120-124,共5页
Journal of Shanxi University of Finance and Economics
关键词
会计准则
国际协调
净资产差异
accounting standards
international harmonization
net assets difference
