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论文编号：	1826
作者编号：	031703
上传时间：	2010/5/14 8:59:15
中文题目：	中国会计准则与国际财务报告准则下会计盈余信息的比较研究
英文题目：	Accounting Earnings Information， the International Convergence of Accounting Standards，
指导老师：	黄菊珊
中文关键字：	会计盈余信息 会计准则国际趋同 盈余质量 操控性应计利润
英文关键字：	Accounting Earnings Information， the International Convergence of Accounting Standards，
中文摘要：	在全球经济一体化、资本市场全球化的背景下，会计准则的国际趋同势在必行，但是现行的中国会计准则和国际财务报告准则之间还存在着差异。准则的差异造成会计信息的差异，其中会计盈余信息的差异对企业管理者、投资者和监管当局等会计信息使用者具有重要意义。本文对中国会计标准与国际财务报告准则下会计盈余信息进行了系统的比较研究，比较内容包括会计盈余信息的生成基础、生成过程、结果及其影响。通过比较确定中国会计标准体系与国际财务报告准则下会计盈余信息存在的差异及其来源和影响，以协助会计信息使用者进行决策；通过会计盈余信息质量的比较，确定我国会计准则国际趋同的合理性。 会计准则是会计盈余信息生成的基础，本文首先使用规范的方法比较了中国会计准则和国际财务报告准则下的基本准则和具体准则方面存在的重大差异。然后使用B股上市公司2001－2004年报数据和年报中披露的分别按中国会计准则与国际财务报告准则编制的净利润差异调节表数据，对会计盈余的差异程度进行研究，选出存在较多差异的会计项目，分析其对利润表的影响，并进一步研究会计准则差异对不同行业盈余信息产生的影响。最后对中国会计准则和国际财务报告准则下的会计盈余信息质量进行了比较，本文选择了同时发行A股和B股的上市公司2002－2004年报，使用扩展的琼斯模型分别计算出两种会计准则下操控性应计利润的大小，作为会计盈余信息可靠性的统计量，以此来研究不同会计准则对会计盈余信息的质量要求。 研究结果显示随着会计准则的国际化协调，我国现行的会计准则与国际财务报告准则下的盈余信息差异在逐年减小，这说明我国会计准则在向国际财务报告准则趋同方面取得了成效。但由于我国经济环境的限制和特有的经济业务，现行的会计准则和国际财务报告准则之间仍存在部分具体会计准则上的差异。此外，由于不同行业收入、费用构成上存在的差异，使得会计准则变动对不同行业会计盈余信息的影响程度不同。使用琼斯模型对会计盈余信息质量进行的实证研究结果表明，按照我国现行会计准则计算出的操控性应计利润额在2002度和2004年度较国际财务报告准则更大，这说明我国现行的会计准则存在着较大的盈余管理空间，会计盈余信息的可靠性较低。 我国会计准则的国际协调取得一定成效，但趋同工作还有待继续开展，会计准则的完善，应以改善我国会计信息的质量为目标，借鉴国际惯例的同时考虑我国目前的经济环境和市场条件。
英文摘要：	With the economic globalization and the integration of international capital markets, the international convergence of accounting standards is imperative. However, there are still some difference between the current-used Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS). The difference on Accounting Standards cause the different accounting information, and the difference of accounting earnings information is very important to the accounting information users, as the enterprise managers, the investors, the supervisory authorities, etc. This paper focuses on the comparative study of accounting earnings information under CAS and IFRS. The comparison involves foundation, process, outcome and influence of accounting earnings information generation. According to the comparison, this paper helps to ascertain the difference and its source and influence of accounting earnings information under CAS and IFRS. The conclusion is benefit for the accounting information users to make better decisions. Further more, the comparison on the quality of accounting earnings information helps to ascertain the rationality of Chinese Accounting Standards’ international convergence. Accounting standards is the foundation of accounting earnings information. This paper firstly compares the basic standard and the detailed accounting standards of CAS with these of IFRS. Then by analyzing the profits data and the difference reconciliation statements of B-Share Corporations 2001-2004 Annual Reports, this paper studies on the degree of accounting earnings' difference, picks out the items which have much difference, analyses the influence on the income statement, and farther studies on how the different accounting standards effect on the earnings of different industries. Finally, this paper compares the quality of accounting earnings information under CAS and IFRS. Analyzed the 2002-2004 Annual Reports of AB-share company, this paper calculates the discretionary accruals respectively by using Extended Jones Model. The results substituted as the statistic of the accounting earnings quality is used for investigating the quality requirement of different accounting standards. The investigation results reveals that as the accounting standards’ internationally converging, the difference of accounting earnings under CAS and IFRS is decreasing year after year, which indicates that our efforts to convergence the accounting standards with the IFRS is taking effect. But due to the restriction of the economic circumstances and the especial economic operation in our country, difference of the detailed accounting standards is still existed. At the same time, on account of the different income and expense composition of different industries, the changes of accounting standards have different impact on the accounting earnings. The outcome of the empirical study show that, the discretionary accruals calculated under CAS is more than that under IFRS in the year of 2002 and 2004, which means current accounting standards used in China lead to more earnings management practice and the reliability is lowered. The international convergence of CAS is successful, while more work need to do. The object of accounting standards modification is to improve the quality of accounting information, and this work should use international convention for reference while considering current economic environment and market condition in our country.
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