我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果研究.pdf

1、該文首先全面闡述了會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果理論,按照會(huì)計(jì)準(zhǔn)則理論研究的框架,指出在會(huì)計(jì)準(zhǔn)則國(guó)際化中應(yīng)研究會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果屬性,以產(chǎn)權(quán)界定作為制定國(guó)際化會(huì)計(jì)準(zhǔn)則的目標(biāo),從而以利益協(xié)調(diào)的方法參與國(guó)際會(huì)計(jì)準(zhǔn)則的制定,爭(zhēng)取國(guó)際會(huì)計(jì)準(zhǔn)則的制定權(quán),減少會(huì)計(jì)準(zhǔn)則國(guó)際化帶來的負(fù)面經(jīng)濟(jì)后果,爭(zhēng)取會(huì)計(jì)準(zhǔn)則國(guó)際化的正面經(jīng)濟(jì)后果.根據(jù)會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果學(xué)說會(huì)計(jì)準(zhǔn)則必然具有經(jīng)濟(jì)后果,國(guó)外的研究成果也證明了這一點(diǎn),但在中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化是否真正會(huì)產(chǎn)生會(huì)計(jì)準(zhǔn)則國(guó)際化的

2、經(jīng)濟(jì)后果?該文在第三章分析了中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化在國(guó)內(nèi)和國(guó)際上必然產(chǎn)生經(jīng)濟(jì)后果的動(dòng)因,并應(yīng)用國(guó)內(nèi)外會(huì)計(jì)準(zhǔn)則國(guó)際化的具體案例,證明了中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化必然具有經(jīng)濟(jì)后果.對(duì)會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果從不同角度進(jìn)行分類,并提出會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果的條件模型.為了能夠?qū)?huì)計(jì)準(zhǔn)則國(guó)際化的經(jīng)濟(jì)后果有深刻的理解,該文還列舉了會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果在中國(guó)的表現(xiàn).該文在第四章采用規(guī)范研究和實(shí)證研究相結(jié)合的方法研究中國(guó)1999-2002年會(huì)計(jì)準(zhǔn)則國(guó)際化的程度,

3、證實(shí)中國(guó)不僅在會(huì)計(jì)準(zhǔn)則形式上實(shí)現(xiàn)了會(huì)計(jì)準(zhǔn)則的國(guó)際化,而且會(huì)計(jì)準(zhǔn)則實(shí)務(wù)國(guó)際化水平也有顯著增強(qiáng).證實(shí)在目前中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化已經(jīng)取得成果,應(yīng)該加強(qiáng)對(duì)會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果的研究,具備從經(jīng)濟(jì)后果角度研究會(huì)計(jì)準(zhǔn)則國(guó)際化的環(huán)境條件.為會(huì)計(jì)準(zhǔn)則國(guó)際化經(jīng)濟(jì)后果的實(shí)證研究提供環(huán)境證據(jù).該文在第五章對(duì)中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的經(jīng)濟(jì)后果進(jìn)行了實(shí)證研究,以中國(guó)年進(jìn)出口額,作為正面經(jīng)濟(jì)后果的替代變量,以會(huì)計(jì)利潤(rùn)操縱程度作為負(fù)面經(jīng)濟(jì)后果的替代變量,應(yīng)用SPSS統(tǒng)計(jì)軟件

4、,進(jìn)行假設(shè)檢驗(yàn).證實(shí)中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化沒有取得預(yù)期的正面經(jīng)濟(jì)后果,但付出了會(huì)計(jì)信息失真的巨大代價(jià),負(fù)面經(jīng)濟(jì)后果顯著.說明當(dāng)前中國(guó)的會(huì)計(jì)準(zhǔn)則建設(shè)在走向國(guó)際化的進(jìn)程中,仍應(yīng)考慮中國(guó)的實(shí)際情況,不能操之過急或全盤照搬國(guó)際會(huì)計(jì)準(zhǔn)則.該文在第六章依據(jù)前面研究得出的結(jié)論為中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化提出一些對(duì)策和建議.一是在會(huì)計(jì)準(zhǔn)則的制定權(quán)方面進(jìn)行改進(jìn),既包括在國(guó)際上爭(zhēng)奪國(guó)際會(huì)計(jì)準(zhǔn)則的制定權(quán),也包括在國(guó)內(nèi)改進(jìn)現(xiàn)有的政府主導(dǎo)的會(huì)計(jì)準(zhǔn)則制定現(xiàn)狀;二是適當(dāng)放慢中國(guó)

5、會(huì)計(jì)準(zhǔn)則國(guó)際化的進(jìn)度,提高現(xiàn)有會(huì)計(jì)準(zhǔn)則的質(zhì)量,而不是跟在國(guó)際會(huì)計(jì)準(zhǔn)則后面被動(dòng)地調(diào)整中國(guó)的會(huì)計(jì)規(guī)范,這樣做既能給國(guó)內(nèi)利益集團(tuán)減少會(huì)計(jì)準(zhǔn)則國(guó)際化的轉(zhuǎn)換成本,又不會(huì)影響中國(guó)對(duì)外貿(mào)易的發(fā)展;三是強(qiáng)調(diào)會(huì)計(jì)準(zhǔn)則未來發(fā)展趨勢(shì)必然是國(guó)際化,但現(xiàn)階段仍主要表現(xiàn)為國(guó)家化;四是為了爭(zhēng)奪國(guó)際會(huì)計(jì)準(zhǔn)則的制定權(quán)應(yīng)加強(qiáng)與發(fā)達(dá)國(guó)家在會(huì)計(jì)環(huán)境上的溝通與協(xié)調(diào);五是對(duì)會(huì)計(jì)準(zhǔn)則國(guó)際化的經(jīng)濟(jì)后果要反復(fù)評(píng)估.因此該文的研究對(duì)于中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的研究既具有理論意義,又具有重要的現(xiàn)