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论文编号：	698
作者编号：	2120061974
上传时间：	2008/6/20 12:48:14
中文题目：	中国会计国际化趋势及影响项目研
英文题目：	Study on the trend and influce
指导老师：	谷卫
中文关键字：	会计国际化;国际会计准则;中国会
英文关键字：	accounting internationalizatio
中文摘要：	会计国际化是指由于经济全球化发展的需要，客观上要求各国在制定会计政策和处理会计事务的过程中，逐步采用国际通行的会计惯例，以达到国际间会计行为的相互沟通、协调、规范和统一，亦就是采用国际上公认的会计原则和方法来处理和报告经济业务。在全球范围内制定和实施单一且高质量的会计标准，不仅是会计国际化的最终归属，而且是经济全球化的必然要求。随着国际会计准则委员会（IASB）的努力，国际财务报告准则（IFRSs）已被越来越多的国家认可和接受，成为公认的国际惯例，也成为各国会计国际化努力的方向。中国一直坚持走会计国际化的道路，会计改革通过四个阶段的不懈努力，取得了很大的成就；并于2006年颁布了新的企业会计准则。新准则的颁布和实施标志着中国会计准则已经实现了与国际会计准则的“实质性趋同”。 中国证监会规定同时发行A、B股的上市公司需要分别向境内、境外的投资者公布财务报表，并且向境内投资者报告的财务报告需要经过境内注册会计师根据中国会计准则进行审计；向境外投资者报告的财务报告需要经过境外注册会计师根据国际财务报告准则审计；在财务报告中还需要披露境内、外报告的净利润差异具体项目和金额。这样，同时通过对这两种报表差异的分析，我们可以量化和细化中国会计准则与国际会计准则的差异。 本文主要对中国会计国际化的趋势和主要的影响项目进行了分析。首先对会计国际化和研究各国会计差异的相关文献进行理论研究和总结，并对影响会计国际化的因素进行了理论分析，指出会计职业判断项目会对会计国际化造成影响而盈余管理项目则不然。实证研究主要运用多元回归、非参数检验等方法，对1999-2006年间我国会计国际化的特征进行了探讨，并对影响会计国际化的因素进行了检验。实证研究发现：在这八年中，中国会计准则与国际会计准则是不断趋同的。同时，2001企业会计制度的颁布和实施使我国同时发行A、B股的上市公司境内、外净利润的差异显著下降，使我国会计准则国际化向前迈进了一大步。在这个背景下，影响境内、外报表净利润差异的主要原因是会计职业判断的差异；而不是之前大多数学者认为的盈余管理。最后，本文根据中国会计国际化的历史和现实情况，对今后会计国际化的努力方向提出了建议。
英文摘要：	Accounting internationalization objectively requests all countries adopting worldwidely accetpted accounting standards in the process of drawing up accounting policy and handling accounting business as the demand of the economic globalization.The aim of Accounting internationalization is getting the accounting behavior among countries communicate, moderate, norm and unify,videlicet, adopting international generally accepted accounting principles and methods to handle and report economic business.Drawing up and carrying out single and high-quality accounting standards in the scope of the world is not only the final aim of the accounting internationalization but also the inevitable request of the economic globalization. As the efforts made by the IASB,the IFRSs have been authorized and accepted by more and more countries.IFRS has become the international consuetude and the direction of the accounting internationalization. China has always been insisting on the road of accounting internationalization.The accounting reforms have obtained big achievement in the past four phrases.In 2006,China promulgated new accounting standards.Promulgating and carrying out the new accounting standards indicate “essentially convergency” between the Chinese GAAP and the IFRSs. China Securities Regulatory Commissions regulates that the listed companies that issued A and B stocks at the same time should annouce accounting reports to investors in and out of China respectively.The accounting reports annouced to the investors in China should be audited according to the Chinese GAAP by the CPAs in China. The accounting reports annouced to the investors out of China should be audited according to the IFRSs by the CPAs out of China.In the accounting reports the differentia between the reports in and out of China should also been annouced.So studying the differentia between these two kinds of reports,we can specify and quantify the differentia between Chinese GAAP and IFRSs. This thesis mainly analyses on the trend and influce items of the accounting internationalization.Firstly,academic study and literature summing-up are made in the field of accounting internationalization and accounting differentia among countries.Academic analysis is made on influce items of the accounting internationalization.The academic conclusion is accounting judgement would influnce the accounting internationalization but the earning management would not.As the positivistic study, I mainly use the muli-regression and non-parametric method studying the character of China accounting internationalization and the influce items during 1999 to 2006.The conclusions are as follows:during the eight years Chinese GAAP and IFRSs are converging constantly;the 2001 China accounting standards made the differentia between the net incomes of the accounting reports in and out of China decline remarkably so we advanced a lot in accounting standards internationalization.In this background, the main cause that influce the differentia betweent the accounting reports in and out of China is the accounting judgement not the earning management as many scholars thought before.Finally, the thesis gives suggestions on the direction of the accounting internationalization according to the historical and present complexion.
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