我国会计国际协调效果及其影响因素分析
摘要
随着会计改革进程的不断深入,我国会计准则与国际财务报告准则日益趋同。然而已有研究表明,由于政治、经济、文化等宏观方面、以及公司特征等微观层面的因素影响,准则的趋同未必带来实务上的趋同,基于我国会计准则与基于国际财务报告准则编制的会计报表的盈余价值相关性仍存在差异。由于我国最近的会计改革是以国际财务报告准则为参照的,因此客观的评价我国会计准则国际协调的具体效果对于我国会计理论的创新和会计实务的发展有着十分重要的意义。本文对我国会计实务协调的总体效果进行了检验,借以评价我国会计准则国际化的具体成果,并对可能影响会计国际协调效果的因素进行了考察。
研究结果表明,我国会计国际协调的进程总体上是有效的。不过,由于会计标准的协调无论对于上市公司还是对于投资者来说,都需要一段调整适应期,因此《股份制企业会计制度》的实施并未取得预期的效果;而经过调整适应期以后,《企业会计制度》的实施获得了明显的成效,这一点体现在其执行期间上市公司盈余的价值相关性表现出逐年稳步上升的趋势,证明会计标准国际协调效果得到了较为充分的释放。
对影响我国会计国际协调效果因素的考察结果表明,从宏观来看,地区市场化发展水平的差异对于会计国际协调效果产生了明显影响,市场化发展水平越高的地区,其会计协调的效果越好。从微观来看,在基础制度建设方面,公司治理状况以及独立审计制度安排对会计实务的国际协调效果有显著的影响;在公司特征方面,公司规模的大小、杠杆比率的高低会对会计实务国际协调效果产生一定程度的影响;公司的国际化水平和股权集中度对于会计实务国际协调的效果则没有表现出明显影响。
本研究的主要贡献有:(1)本文较为全面的总结了会计国际协调效果的研究内容和研究方法,并对影响协调的宏观和微观因素进行了分析。(2)本文对我国会计国际协调的总体效果进行了检验和评价。(3)本文首次实证考察了宏观和微观因素对我国会计国际协调效果的影响。
With the gradually progress of accounting reform in China, the differences between China Accounting Standards (CAS) and International Financial Reporting Standard (IFRS) have been narrowing. However, many studies showed that the standards harmonization did not necessarily lead to the practice harmonization because of the macro influences of political, economic and micro influences such as company's characters. The difference of value relevance of earning under CAS and IFRS still exists. Due to the fact that China adopted IFRS as references in standards-setting, making an objective assessment of the accounting convergence effect is important to the development of accounting theory and practice. This dissertation examines the whole effect of the international harmonization process in accounting practice to evaluate the accounting reforms and the possible factors influencing the international harmonization/convergence effect in China.
The empirical result shows that the international harmonization process of accounting practice in China is effective as a whole. But due to the fact that both listing companies and investors all need a period to adapt the new standard, the implementation of the Accounting System for Stock Enterprises didn't produce a desired effect. After the adjustment period, the Accounting System for Business Enterprises obviously achieved remarkable effect in international harmonization, which is indicated by the value relevance of earning increased stably.
As to the influencing factors, from the macro aspect, the regional marketization influenced the international harmonization effect significantly, the region with higher marketization showed better harmonization result. From the micro aspect, corporate governance; independent audit regulations, company size and leverage affected the harmonization process, while the companies' internationalization level and share concentration didn't show significant influences on international harmonization effect.
The main contributions of this dissertation are presented as follows. First, this research detailed summarizes the extant studies on international harmonization of accounting practice, and analyses the macro and micro factors influencing the harmonization. Second, this research examines and evaluates the general effect of international harmonization for accounting practice. Third, this research firstly empirically examines the macro and micro factors influencing the international harmonization effect of accounting practice in China.
研究结果表明,我国会计国际协调的进程总体上是有效的。不过,由于会计标准的协调无论对于上市公司还是对于投资者来说,都需要一段调整适应期,因此《股份制企业会计制度》的实施并未取得预期的效果;而经过调整适应期以后,《企业会计制度》的实施获得了明显的成效,这一点体现在其执行期间上市公司盈余的价值相关性表现出逐年稳步上升的趋势,证明会计标准国际协调效果得到了较为充分的释放。
对影响我国会计国际协调效果因素的考察结果表明,从宏观来看,地区市场化发展水平的差异对于会计国际协调效果产生了明显影响,市场化发展水平越高的地区,其会计协调的效果越好。从微观来看,在基础制度建设方面,公司治理状况以及独立审计制度安排对会计实务的国际协调效果有显著的影响;在公司特征方面,公司规模的大小、杠杆比率的高低会对会计实务国际协调效果产生一定程度的影响;公司的国际化水平和股权集中度对于会计实务国际协调的效果则没有表现出明显影响。
本研究的主要贡献有:(1)本文较为全面的总结了会计国际协调效果的研究内容和研究方法,并对影响协调的宏观和微观因素进行了分析。(2)本文对我国会计国际协调的总体效果进行了检验和评价。(3)本文首次实证考察了宏观和微观因素对我国会计国际协调效果的影响。
With the gradually progress of accounting reform in China, the differences between China Accounting Standards (CAS) and International Financial Reporting Standard (IFRS) have been narrowing. However, many studies showed that the standards harmonization did not necessarily lead to the practice harmonization because of the macro influences of political, economic and micro influences such as company's characters. The difference of value relevance of earning under CAS and IFRS still exists. Due to the fact that China adopted IFRS as references in standards-setting, making an objective assessment of the accounting convergence effect is important to the development of accounting theory and practice. This dissertation examines the whole effect of the international harmonization process in accounting practice to evaluate the accounting reforms and the possible factors influencing the international harmonization/convergence effect in China.
The empirical result shows that the international harmonization process of accounting practice in China is effective as a whole. But due to the fact that both listing companies and investors all need a period to adapt the new standard, the implementation of the Accounting System for Stock Enterprises didn't produce a desired effect. After the adjustment period, the Accounting System for Business Enterprises obviously achieved remarkable effect in international harmonization, which is indicated by the value relevance of earning increased stably.
As to the influencing factors, from the macro aspect, the regional marketization influenced the international harmonization effect significantly, the region with higher marketization showed better harmonization result. From the micro aspect, corporate governance; independent audit regulations, company size and leverage affected the harmonization process, while the companies' internationalization level and share concentration didn't show significant influences on international harmonization effect.
The main contributions of this dissertation are presented as follows. First, this research detailed summarizes the extant studies on international harmonization of accounting practice, and analyses the macro and micro factors influencing the harmonization. Second, this research examines and evaluates the general effect of international harmonization for accounting practice. Third, this research firstly empirically examines the macro and micro factors influencing the international harmonization effect of accounting practice in China.
引文
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