中国会计准则国际趋同策略研究
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摘要
会计准则是一种政策和规则,符合公共产品的特征,具有经济后果,其选择由政府决策,会计准则的发展与各国经济、法律、产权体制和语言文化息息相关。当今全球经济和资本市场的一体化提升了会计作为商业语言的重要性,2008年金融危机后,为了稳定全球经济和金融市场,20国集团领导人峰会要求建立全球统一的高质量会计准则,国际会计准则理事会(IASB)和美国财务会计准则委员会(]ASB)等机构响应领导人峰会的呼吁,承诺将加倍努力,提高会计准则的质量,国际财务报告准则(IFRS)进入新一轮的剧变期。2005年11月,中国与IASB联合签署了中国企业会计准则与国际财务报告准则(IFRS)实质趋同的声明,并在2010年4月发布了中国与IFRS持续趋同路线图,承诺将与IFRS持续趋同。
本文探究了会计准则的含义和性质,认为会计准则是一项行为规则,会计准则作为公共物品,其选择是一个政府决策和各方博弈过程,具有经济后果。会计准则的发展是一种制度变迁,受制度变迁环境(如各国政治、法律和文化等)和制度变迁路径依赖的影响。但是会计准则作为规范信息生产和传递的框架体系,也是一种能降低交易费用的制度安排,如果根据会计准则生产的会计信息不带有偏见、反映经济交易事实,就可更好地为会计信息使用者服务。会计准则作为一种公共物品,一旦被创造出来,可以被其他人无偿借鉴和使用。会计准则具有技术规范特点,也有社会性的一面,IFRS的制订正以原则和目标为导向、从法律模式转向金融模式,IASB正努力将IFRS建设成为高质量的会计准则,使得IFRS能成为全球统一的会计准则候选人。
会计准则的国际化经历了协调、趋同和等效认可等阶段。如果中国选择与IFRS实质趋同,那么有必要理解IFRS的最新进展,以评价中国能否与IFRS趋同,及以何种方式与IFRS趋同。当前全球已有100多个国家和地区选择使用或与IFRS趋同,20国集团中的重要地区和经济体如欧盟、加拿大、巴西、印度、俄罗斯、南非等国家和地区已开始或承诺使用IFRS。美国虽然还没有最终决定是否及如何引入IFRS,但相关机构已经发布多项工作计划并与IASB展开实质合作,缩小美国准则与国际准则之间的差异。目前世界各国和地区,有的直接采用IFRS,有的不直接采用IFRS,后者又可进一步区分为趋同法、认可法和趋同认可法等三种采用方式。各国与IFRS趋同的动机有的是为了争取在IFRS中的领导地位,有的是为了享受IFRS的变迁收益提升本国企业和资本市场的形象,有的是为了提高对IFRS的影响力,因此,讨论各代表国家和地区准则国际趋同的动机、目标和路径,可以为中国趋同策略的研究提供经验参考。
中国会计准则发展和使用过程虽然较短,但仍暴露出不少问题：例如,没有按照企业准则的要求严格执行；不能很好地理解复杂的新业务和交易；不适应原则导向的新会计准则的要求；对于没有直接涉及的会计事项,会计职业判断和会计估计过于随意;不重视充分披露会计准则的应用情况。因为选择趋同法,中国会计准则与IFRS之间的差异可能与2005年签署实质趋同声明时列出的差异不同,因为有的业务和交易事项在中国开始出现,但会计准则却没有进行规范而导致出现执行差异；有的因为IFRS的修订和发展,中国没有跟进而出现形式上的差异,这些可能都将影响中国会计准则与IFRS的持续趋同。
2010年中国发布了与IFRS持续趋同的路线图,但是该路线图还不能构成一个完整的会计准则国际趋同策略。一个完整的趋同策略应从目标出发,权衡得失、明确限制条件,并确定一整套具体方案和措施实现自己的策略。本文认为,中国可以将会计准则等效认可作为现阶段会计准则国际趋同的目标,但应考虑中国不成熟的市场经济环境对执行以成熟市场经济为基础进行会计确认、计量和披露的IFRS的不适应,长期习惯于计划经济和规则性会计制度的会计准则应用者(包括企业、外部审计师和政府监管机构等)执行原则性会计准则能力等限制条件后,提出自己的会计准则国际趋同行动计划。
作者认为,在2006年中国以大爆炸方式整体性引入IFRS后,对于IASB制订的新准则可逐个评估并同步引入中国。针对会计准则使用者对原则和目标导向准则、复杂交易和业务会计处理不适应的情况,中国可提供更多的准则应用指引、案例分析和准则执行情况的调查分析、加强与准则应用者的沟通交流和能力建设。为了实现会计准则等效认可的目标,中国会计准则需与IFRS全面持续趋同,这意味着中国要放弃部分会计准则的制订权,通过IASB机制争取中国利益,增加中国会计准则制订与监督的透明度,建立常设机构评估和引入IFRS,明确和遵守自己的国际趋同行动方案,以取得国内会计准则应用者的支持、国外会计准则等效认可机构和IASB的认可,帮助自己产品和资本走出去、海外资本引进来,实现中国加入世界贸易组织和在20国集团领导人峰会的承诺。
Accounting standards are a set of rules as well as policies with the character of public good. The selection of accounting standards is a process of political decisions and has economic consequences. Its development is closely related to a country's economy, laws and regulations, property system, language and culture of a nation. The globalization of current economy and capital market highlights the importance of accounting as a business language. After the financial crisis in2008, in order to stabilize the global economy and financial markets, the G20leaders'summit required a set of single, high-quality global accounting standards to be set up. In response to this requirement, IASB and FASB committed to re-double their efforts to improve the quality of the accounting standards and International Financial Reporting Standard (IFRS) has gone through a dynamic reform period. In November2005, China and IASB signed a joint statement on the convergence of China Accounting Standard (CAS) and IFRS, also delivered an on-going convergence roadmap between CAS and IFRS in April,2010. China committed to keep the on-going convergence with IFRS.
The dissertation discusses the implied meaning and the characteristics of the accounting standards and concludes that the accounting standards are rules of conduct. As a public good, the choice of accounting standards is a process of political decisions and has economic consequences. The development of accounting standards is a change of system and is affected by the vicissitudes of system environment and passage. However, accounting standards, as a framework for generating and communication of accounting information, is a system that can reduce transaction cost. If accounting information generated following the accounting standards can be non-bias and reflect the true economic transactions, it can better serve their users. Accounting standards, as a public good-once generated, can be referenced and used by others. Thus the accounting standard is a technical system as well as a social one. IASB is developing a principle-based or objective-based standard, its objective is changing from legal model to finance-model and expects IFRS being a high-quality standard system and become the candidate of a single global accounting standard.
Accounting internationalization has gone through stages of harmonization, convergence and equivalence. If China chooses to substantially converge with IFRS, it's necessary to understand the latest developments of IFRS to assess whether it's feasible for China to converge its accounting standards with IFRS and how to achieve convergence. Right now, there are more than100countries and/or regions who choose to adopt IFRS directly or convergence with IFRS. Among the team are most of the countries from G20-European Union, Canada, Brazil, India, Russia and South Africa. Although US has not decided whether and how to adopt IFRS into US issuers, its related agencies have been issued several work plans on this topic and FASB has been working closely with IASB to develop accounting standard and decrease differences between US GAAP and IFRS. At present, there are two approaches to adopt IFRS, i.e. full-use approach and non full-use approach, the latter includes three different types-convergence approach, endorsement approach and condorsment approach. The motives of the accounting convergence are different among the nations and economies, some with the intention of achieving the leadership in IASB, some focus on the influence while others are enjoying the fruits of IASB to improve the image of its enterprises and capital markets. Understanding the motives and convergence approaches of the other nations and economies can help China learn the experiences.
During the short history of China accounting standards development and application, quite a few problems came out. For example, some standards have not been strictly implemented and abided by Chinese enterprises, some standards with new, complex events and transactions are not been understood by their users. Also the users are accustomed to the rule-based accounting system and do not adopt the principle-based or objective-based principles hence not acting well in professional judgments and accounting estimates. They don't pay enough attention to the full disclosure of standard application. As China chooses to converge with IFRS instead of adopting IFRS directly, the differences between China accounting standards and IFRS are not stable and are bigger than what stated in agreement signed by China and IASB. The differences may come from difference in the standards as well as their implementation; also the different development pace in IFRS and China accounting standard may result in new differences and all these will affect the equivalence between China standard and IFRS.
Though China issued the IFRS convergence roadmap in2010, the roadmap can't serve as full strategy and it lacks some elements. A complete strategy should cover the purpose of the convergence, trade-offs, constraints to be identified and then find a whole set of activity to realize the strategy. This dissertation agrees that accounting standards equivalence can be the current convergence objective, based on the constraints that China does not have a mature market mechanism, and its users are not capable of applying the principle-based accounting standards and are used to the management system of planned economy, a whole activity can be identified.
This dissertation believes a standard-by-standard introduction will be suitable after China introduced IFRS with a big-bang approach, and the new IFRS should be assessed individually and adopted into China with the same pace of IASB. In response the reality that China users are not accustomed to the principle-based standard and faced some difficulty in understanding the economic reality of new and complex events and transactions underlying some standards, it is better that China may issue more guidelines, analyses with case-study of IFRS. Also China should reform organizations and enhance its capability building to help China grasp more benefits under IASB mechanism. It is better that China can improve the transparency in standard-building and monitoring and set up a regular organization to assess the new IFRS and get the support from domestic standard users. The convergence of the accounting standards can help China gain access to overseas capital markets and attract more foreign investments, and finally China can integrate into the global economy.
本文探究了会计准则的含义和性质,认为会计准则是一项行为规则,会计准则作为公共物品,其选择是一个政府决策和各方博弈过程,具有经济后果。会计准则的发展是一种制度变迁,受制度变迁环境(如各国政治、法律和文化等)和制度变迁路径依赖的影响。但是会计准则作为规范信息生产和传递的框架体系,也是一种能降低交易费用的制度安排,如果根据会计准则生产的会计信息不带有偏见、反映经济交易事实,就可更好地为会计信息使用者服务。会计准则作为一种公共物品,一旦被创造出来,可以被其他人无偿借鉴和使用。会计准则具有技术规范特点,也有社会性的一面,IFRS的制订正以原则和目标为导向、从法律模式转向金融模式,IASB正努力将IFRS建设成为高质量的会计准则,使得IFRS能成为全球统一的会计准则候选人。
会计准则的国际化经历了协调、趋同和等效认可等阶段。如果中国选择与IFRS实质趋同,那么有必要理解IFRS的最新进展,以评价中国能否与IFRS趋同,及以何种方式与IFRS趋同。当前全球已有100多个国家和地区选择使用或与IFRS趋同,20国集团中的重要地区和经济体如欧盟、加拿大、巴西、印度、俄罗斯、南非等国家和地区已开始或承诺使用IFRS。美国虽然还没有最终决定是否及如何引入IFRS,但相关机构已经发布多项工作计划并与IASB展开实质合作,缩小美国准则与国际准则之间的差异。目前世界各国和地区,有的直接采用IFRS,有的不直接采用IFRS,后者又可进一步区分为趋同法、认可法和趋同认可法等三种采用方式。各国与IFRS趋同的动机有的是为了争取在IFRS中的领导地位,有的是为了享受IFRS的变迁收益提升本国企业和资本市场的形象,有的是为了提高对IFRS的影响力,因此,讨论各代表国家和地区准则国际趋同的动机、目标和路径,可以为中国趋同策略的研究提供经验参考。
中国会计准则发展和使用过程虽然较短,但仍暴露出不少问题：例如,没有按照企业准则的要求严格执行；不能很好地理解复杂的新业务和交易；不适应原则导向的新会计准则的要求；对于没有直接涉及的会计事项,会计职业判断和会计估计过于随意;不重视充分披露会计准则的应用情况。因为选择趋同法,中国会计准则与IFRS之间的差异可能与2005年签署实质趋同声明时列出的差异不同,因为有的业务和交易事项在中国开始出现,但会计准则却没有进行规范而导致出现执行差异；有的因为IFRS的修订和发展,中国没有跟进而出现形式上的差异,这些可能都将影响中国会计准则与IFRS的持续趋同。
2010年中国发布了与IFRS持续趋同的路线图,但是该路线图还不能构成一个完整的会计准则国际趋同策略。一个完整的趋同策略应从目标出发,权衡得失、明确限制条件,并确定一整套具体方案和措施实现自己的策略。本文认为,中国可以将会计准则等效认可作为现阶段会计准则国际趋同的目标,但应考虑中国不成熟的市场经济环境对执行以成熟市场经济为基础进行会计确认、计量和披露的IFRS的不适应,长期习惯于计划经济和规则性会计制度的会计准则应用者(包括企业、外部审计师和政府监管机构等)执行原则性会计准则能力等限制条件后,提出自己的会计准则国际趋同行动计划。
作者认为,在2006年中国以大爆炸方式整体性引入IFRS后,对于IASB制订的新准则可逐个评估并同步引入中国。针对会计准则使用者对原则和目标导向准则、复杂交易和业务会计处理不适应的情况,中国可提供更多的准则应用指引、案例分析和准则执行情况的调查分析、加强与准则应用者的沟通交流和能力建设。为了实现会计准则等效认可的目标,中国会计准则需与IFRS全面持续趋同,这意味着中国要放弃部分会计准则的制订权,通过IASB机制争取中国利益,增加中国会计准则制订与监督的透明度,建立常设机构评估和引入IFRS,明确和遵守自己的国际趋同行动方案,以取得国内会计准则应用者的支持、国外会计准则等效认可机构和IASB的认可,帮助自己产品和资本走出去、海外资本引进来,实现中国加入世界贸易组织和在20国集团领导人峰会的承诺。
Accounting standards are a set of rules as well as policies with the character of public good. The selection of accounting standards is a process of political decisions and has economic consequences. Its development is closely related to a country's economy, laws and regulations, property system, language and culture of a nation. The globalization of current economy and capital market highlights the importance of accounting as a business language. After the financial crisis in2008, in order to stabilize the global economy and financial markets, the G20leaders'summit required a set of single, high-quality global accounting standards to be set up. In response to this requirement, IASB and FASB committed to re-double their efforts to improve the quality of the accounting standards and International Financial Reporting Standard (IFRS) has gone through a dynamic reform period. In November2005, China and IASB signed a joint statement on the convergence of China Accounting Standard (CAS) and IFRS, also delivered an on-going convergence roadmap between CAS and IFRS in April,2010. China committed to keep the on-going convergence with IFRS.
The dissertation discusses the implied meaning and the characteristics of the accounting standards and concludes that the accounting standards are rules of conduct. As a public good, the choice of accounting standards is a process of political decisions and has economic consequences. The development of accounting standards is a change of system and is affected by the vicissitudes of system environment and passage. However, accounting standards, as a framework for generating and communication of accounting information, is a system that can reduce transaction cost. If accounting information generated following the accounting standards can be non-bias and reflect the true economic transactions, it can better serve their users. Accounting standards, as a public good-once generated, can be referenced and used by others. Thus the accounting standard is a technical system as well as a social one. IASB is developing a principle-based or objective-based standard, its objective is changing from legal model to finance-model and expects IFRS being a high-quality standard system and become the candidate of a single global accounting standard.
Accounting internationalization has gone through stages of harmonization, convergence and equivalence. If China chooses to substantially converge with IFRS, it's necessary to understand the latest developments of IFRS to assess whether it's feasible for China to converge its accounting standards with IFRS and how to achieve convergence. Right now, there are more than100countries and/or regions who choose to adopt IFRS directly or convergence with IFRS. Among the team are most of the countries from G20-European Union, Canada, Brazil, India, Russia and South Africa. Although US has not decided whether and how to adopt IFRS into US issuers, its related agencies have been issued several work plans on this topic and FASB has been working closely with IASB to develop accounting standard and decrease differences between US GAAP and IFRS. At present, there are two approaches to adopt IFRS, i.e. full-use approach and non full-use approach, the latter includes three different types-convergence approach, endorsement approach and condorsment approach. The motives of the accounting convergence are different among the nations and economies, some with the intention of achieving the leadership in IASB, some focus on the influence while others are enjoying the fruits of IASB to improve the image of its enterprises and capital markets. Understanding the motives and convergence approaches of the other nations and economies can help China learn the experiences.
During the short history of China accounting standards development and application, quite a few problems came out. For example, some standards have not been strictly implemented and abided by Chinese enterprises, some standards with new, complex events and transactions are not been understood by their users. Also the users are accustomed to the rule-based accounting system and do not adopt the principle-based or objective-based principles hence not acting well in professional judgments and accounting estimates. They don't pay enough attention to the full disclosure of standard application. As China chooses to converge with IFRS instead of adopting IFRS directly, the differences between China accounting standards and IFRS are not stable and are bigger than what stated in agreement signed by China and IASB. The differences may come from difference in the standards as well as their implementation; also the different development pace in IFRS and China accounting standard may result in new differences and all these will affect the equivalence between China standard and IFRS.
Though China issued the IFRS convergence roadmap in2010, the roadmap can't serve as full strategy and it lacks some elements. A complete strategy should cover the purpose of the convergence, trade-offs, constraints to be identified and then find a whole set of activity to realize the strategy. This dissertation agrees that accounting standards equivalence can be the current convergence objective, based on the constraints that China does not have a mature market mechanism, and its users are not capable of applying the principle-based accounting standards and are used to the management system of planned economy, a whole activity can be identified.
This dissertation believes a standard-by-standard introduction will be suitable after China introduced IFRS with a big-bang approach, and the new IFRS should be assessed individually and adopted into China with the same pace of IASB. In response the reality that China users are not accustomed to the principle-based standard and faced some difficulty in understanding the economic reality of new and complex events and transactions underlying some standards, it is better that China may issue more guidelines, analyses with case-study of IFRS. Also China should reform organizations and enhance its capability building to help China grasp more benefits under IASB mechanism. It is better that China can improve the transparency in standard-building and monitoring and set up a regular organization to assess the new IFRS and get the support from domestic standard users. The convergence of the accounting standards can help China gain access to overseas capital markets and attract more foreign investments, and finally China can integrate into the global economy.
引文
①刘玉廷,《关于企业会计准则体系建设、趋同、实施与等效问题》,企业会计准则讲解2006,人民出版社
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⑧杨钰、曲晓辉,《中国会计准则与国际财务报告准则趋同程度—资产计价准则的经验检验》,中国会计评论,2008年12月
①刘晓华、王华,《会计准则的国际趋同与会计信息质量》,国际经贸探索,2011年1月
②刘峰,《会计准则变迁》,中国财政经济出版社,2000年
③王义华、王维星,《会计准则国际化—来自新制度经济学的解释》,工业技术经济,2005年2月
④李泱,《公共选择视角下国家会计准则国际趋同问题研究》,厦门大学,博士论文,2008年4月
⑤ Stephen A. Zeff.1978. The rise of Economic Consequences" [J]. Journal of Accountancy(Dec): 56-63
① RossL. Watts and Jerold L. Zimmerman.1990. Positive Accounting Theory:A Ten Year Perspectiove [J]. The Accounting Review 65(Jan):131-156
② William R. Scott.1997. Financial Accounting Theory [M]. Scarborough, Ontario:Prentice-Hall Canada Inc.,2000
①Paul A. Samuelson, "The Pure Theory of Public Expenditure", The Review of Economics and Statistics, Volume 36, Nov,1954
①斯蒂芬·A·泽弗,贝拉·G.德兰,《现代财务会计理论》(第5版),经济科学出版社,2000年
①斯蒂芬·A·泽弗,贝拉·G.德兰,《现代财务会计理论》(第5版),经济科学出版社,2000年
①FASB, " Statement of Financial Accounting Concepts No.6:Elements of Financial Statements ", para25-26, www.fasb.org
②Richard A. Samuelson, "The Concept of Assets in Accounting theory", Accounting Horizons, Vol.10 No.3, September 1996pp.147-157
③ FASB, " Statement of Financial Accounting Concepts No.7:Using Cash flow Information and Present value in Accounting Measurement", www.fasb.org
④IASB,, " Framework for preparation and Presentation of Financial Statements", para.49,53,89,100 issued by IASC in April 1989
① "Recommendation on Shaping IASC for the Future", www.ifrs.org
②黄世忠、李忠林、邵蓝兰,《国际会计准则改革：回顾与展望》,会计研究,2002年第6期
③G20伦敦峰会领导人声明,'Declaration on Strengthening the Financial System", London,2 April 2009
①IASB, "Response to G20 conclustions" (updated November 2011), www.ifrs.org
①SEC, " Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System", www.sec.org
①SEC, "Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System", www.sec.gov
①C.W.诺比斯、R.H.帕克等著,黄世忠、陈箭深等译,《比较国际会计学》,中国商业出版社,1989
②L.S.阿潘和L.H.拉德波夫著,陈颖源等译：《国际会计与跨国公司》,转引自常勋等：《国际会计》(《会计大典》第七卷,中国财政经济出版社,1999年版,第92页
③Samuels J.M., Piper A.G, International Accounting:Survey;转引自常勋等：《国际会计》(《会计大典》第七卷,中国财政经济出版社 1999年版,第92-93页
① F.D.S. Choi, C.A.Frost, G.K. Meek, International Accounting,3rd Ed., Prentice-Hall, Inc, 1999, p.248
②陈毓圭,《会计审计准则的国际趋同化发展趋势及其对策研究》,财会通讯(综合),2005年第10期
③王军,《关于中国企业会计准则体系建设与实施的若干问题》,企业会计准则讲解(2010),人民出版社
① CESR. "CESR's Technical advice on a mechanism for determining the equivalence of the generally accepted accounting priciples of third countries", www.cesr.eu
② IFRS Foundation, "IFRSs as the Global Standard:Setting a Strategy for the Foundation's Second Decade" www.ifrs.org
③ Whatever the mechanism, they should enable relevant entities to have an audit opinion stating full compliance with IFRSs as issued by the IASB.
① IASB And FASB-"Financial Statement Presentation (Exposure Draft) ", Para 23-27, www.ifrs.org
①陈毓圭,《会计审计准则的国际趋同化发展趋势及其对策研究》,财务通讯(综合),2005年第10期
① FASB, "Memorandum of Understanding-The Norwalk Agreement", www.fasb.org
② SEC, "SEC Roadmap for potential use of Financial Statements prepared based on IFRS(2008)" www.sec.gov
③ SEC, "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers", www.sec.gov
④ SEC, "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers", www.sec.gov
①汪祥耀,邓川,《主权国家会计准则与国际财务报告准则趋同的经验及启示—以澳大利亚为例》,会计研究,2005年第1期
② Karthik Ramanna, "The International Politics of IFRS Harmonization", Harvard Business School Working paper, August 15,2011
① Robert Bruce, " Spotlight on Brazil's plans to adopt IFRSs", " Memorandum of understanding between International Accounting Standard Board (IASB), the Brazilian Federal Council of Accounting (CFC) and the Brazilian Accounting Pronouncements Committee (CPC)", www.ifrs.org
① ASBJ and IASB, "Agreement on Initiatives to accelerate the convergence of accounting standards")2007年8月,www.ifrs.org
② JFSA, "Application of International Financial Reporting Standards (IFRS) in Japan (Summary) ", June12,2009, www.google.com.hk
③ Hans Hoogervorst, Chair of the IASB," The future of IFRSs and the Path for the IASB ", www.ifrs.org
④ Hans Hoogervorst, Chair of the IASB," The future of IFRSs and the Path for the IASB ", www.ifrs.org
① SEC staff Paper, "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", www.sec.gov
② SEC staff Paper, "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", www.sec.gov
③陈旻、曲晓辉、王淑霞,《海峡两岸会计合作交流、准则趋同与等效互认：机遇与挑战》,会计研究,2011年第7期
① Paul A. Beswick, " Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments ", www.sec.gov/news/speech/2010/spch 120610pab.htm
② SEC staff Paper. "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", May 26,2011, www.sec.gov
①美国证券交易委员会(SEC)只负责监管美国的公众公司,美国的中小型企业的财务报告的编制和监督由各州、企业所属的行业协会监管
②张铁铸,周红,《会计准则的国际趋同研究：一个综述》,财贸研究2007年第3期
①张为国,《资本市场全球化和会计准则国际化》,中国注册会计师,2001年2月号
②冯淑萍,《关于当前会计准则建设的几点意见》,中国注册会计师,2004年8月号
③葛家澍,《关于我国企业会计准则的几个问题》,经济与管理研究,2007年第12期,
①刘玉廷,《中国企业会计准则体系：架构、趋同与等效》,会计研究,2007年第3期
②刘玉廷,《我国会计准则国际趋同走向纵深发展阶段》,www.mof.gov.cn
①刘玉廷,《趋同是基础,等效是目标》,中国财经报,2007年11月30日
②例如2007年中国与香港签订了会计准则等效声明,2008年中国取得了欧盟的阶段性认。
③Miachel Porter, "What is Strategy", Harvard Business Review, Reprint Nov-Dec 1996
①中国证监会,《上市公司执行企业会计准则监管报告[2007]》,载于中国证券报
①王军,《关于中国企业会计准则体系建设与实施的若干问题》,企业会计准则讲解(2010),人民出版社
①截止2011年底,IASB有些项目没有按计划在2011年完成,但在2009-2011年间也发布了IFRS9-IFRS13等多项重要准则,中国没有在2010-2011年完成其准则修订工作,2010年年底出版的会计准则讲解也没有更名为应用指南
②杨敏,《会计准则国际趋同的最新进展与我国的应对举措》(下)商业会计,2011年第10期
③杨敏、陆建桥、徐华新,《当前国际会计趋势和我国会计准则趋同的策略的选择》,会计研究,2011年第10期
①参见IASB网站上相关公告
② IASB正进行的会计准则具体项目及其进展可参见IASB的网站
③如果按照欧盟对会计等效的定义,应是根据中国准则与按IFRS编制的财务报告对投资者的投资决策产生相同的影响
④ CESR, "CESR's advice on the equivalence of Chinese, Japanese and US GAAPs", CESR/08-179, March 2008, www.cesr.eu
①he World Bank, " Report of the Observance of Standards and Codes (ROSC)-Accounting and Auditing-People's Republic of China", October 2009 ", www.worldbank.org
①叶正虹、汪祥耀,《香港会计准则趋同的进程与特点》,中国注册会计师,2007年第10期
②从我国2007-2011年上市公司应用企业会计准则的分析可以发现,股份支付、公允价值计量、资产减值准则和金融工具等新引入的准则一直是执行中的难点和监管重点
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① Erlend Kwal and Christopher Nobes, "International Difference in IFRS policy Choice", http://ssrn.com
①Mary E. Barth,Wayne R.Landsman and Mark H. Lang, "International Accounting Standards and Accounting Quality", Journal of Accounting Research, Vol.46 No.3 June 2008
② Mari Paananen, Cecilia Lin," The Development of Accounting Quality of IAS and IFRS over time:The case of Germany", http://ssrn.com
③ Holger Daske,Luzi Hall, Christian Leuz, Rodrigo Verdi, "Mandatory IFRS Reporting around the world:Early Evidence on the Economic Consequences", Journal of Accounting Research, Vol.46 No.5, December 2008
① Huifa Chen, Qingliang Tang, Yihong Jiang, Zhjjun Lin, "The Role of International Financial Reporting Standards in Accounting Quality:Evidence from the European Union", Journal of International Financial Management & Accounting, Vol.21. No.3 Autumn 2010
② Anwer S.Ahmed. Michael Neel, Dechun Wang, "Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence", http://ssrn.com
③周小川,《关于会计准则国际化问题》,中国证券报,2001年4月13号
①冯淑萍,《中国对于国际会计协调的基本态度与所面临的问题》,会计研究,2004年第1期
②陈毓圭,《会计审计准则的国际趋同化发展趋势及其对策研究》,财会通讯·综合2005年第10期
③曲晓辉,《论会计趋同化与差异性》,上海立信会计学院学报,2009年第3期
④潘琰、陈凌云、林丽花,《会计准则的信息含量：中国会计准则与IFRS之比较》,会计研究,2003年第7期
⑤盖地、刘慧凤,《会计原则协同：会计准则国际趋同的切入点》,会计研究,2004年第3期
⑥夏冬林、李晓强,《国际间会计准则和会计信息的差异、协调与制度环境》,会计研究,2005年第1期
⑦王治安、万继峰、李静,《会计准则国际协调度测量研究》,当代经济科学,2005年9月
⑧杨钰、曲晓辉,《中国会计准则与国际财务报告准则趋同程度—资产计价准则的经验检验》,中国会计评论,2008年12月
①刘晓华、王华,《会计准则的国际趋同与会计信息质量》,国际经贸探索,2011年1月
②刘峰,《会计准则变迁》,中国财政经济出版社,2000年
③王义华、王维星,《会计准则国际化—来自新制度经济学的解释》,工业技术经济,2005年2月
④李泱,《公共选择视角下国家会计准则国际趋同问题研究》,厦门大学,博士论文,2008年4月
⑤ Stephen A. Zeff.1978. The rise of Economic Consequences" [J]. Journal of Accountancy(Dec): 56-63
① RossL. Watts and Jerold L. Zimmerman.1990. Positive Accounting Theory:A Ten Year Perspectiove [J]. The Accounting Review 65(Jan):131-156
② William R. Scott.1997. Financial Accounting Theory [M]. Scarborough, Ontario:Prentice-Hall Canada Inc.,2000
①Paul A. Samuelson, "The Pure Theory of Public Expenditure", The Review of Economics and Statistics, Volume 36, Nov,1954
①斯蒂芬·A·泽弗,贝拉·G.德兰,《现代财务会计理论》(第5版),经济科学出版社,2000年
①斯蒂芬·A·泽弗,贝拉·G.德兰,《现代财务会计理论》(第5版),经济科学出版社,2000年
①FASB, " Statement of Financial Accounting Concepts No.6:Elements of Financial Statements ", para25-26, www.fasb.org
②Richard A. Samuelson, "The Concept of Assets in Accounting theory", Accounting Horizons, Vol.10 No.3, September 1996pp.147-157
③ FASB, " Statement of Financial Accounting Concepts No.7:Using Cash flow Information and Present value in Accounting Measurement", www.fasb.org
④IASB,, " Framework for preparation and Presentation of Financial Statements", para.49,53,89,100 issued by IASC in April 1989
① "Recommendation on Shaping IASC for the Future", www.ifrs.org
②黄世忠、李忠林、邵蓝兰,《国际会计准则改革：回顾与展望》,会计研究,2002年第6期
③G20伦敦峰会领导人声明,'Declaration on Strengthening the Financial System", London,2 April 2009
①IASB, "Response to G20 conclustions" (updated November 2011), www.ifrs.org
①SEC, " Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System", www.sec.org
①SEC, "Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System", www.sec.gov
①C.W.诺比斯、R.H.帕克等著,黄世忠、陈箭深等译,《比较国际会计学》,中国商业出版社,1989
②L.S.阿潘和L.H.拉德波夫著,陈颖源等译：《国际会计与跨国公司》,转引自常勋等：《国际会计》(《会计大典》第七卷,中国财政经济出版社,1999年版,第92页
③Samuels J.M., Piper A.G, International Accounting:Survey;转引自常勋等：《国际会计》(《会计大典》第七卷,中国财政经济出版社 1999年版,第92-93页
① F.D.S. Choi, C.A.Frost, G.K. Meek, International Accounting,3rd Ed., Prentice-Hall, Inc, 1999, p.248
②陈毓圭,《会计审计准则的国际趋同化发展趋势及其对策研究》,财会通讯(综合),2005年第10期
③王军,《关于中国企业会计准则体系建设与实施的若干问题》,企业会计准则讲解(2010),人民出版社
① CESR. "CESR's Technical advice on a mechanism for determining the equivalence of the generally accepted accounting priciples of third countries", www.cesr.eu
② IFRS Foundation, "IFRSs as the Global Standard:Setting a Strategy for the Foundation's Second Decade" www.ifrs.org
③ Whatever the mechanism, they should enable relevant entities to have an audit opinion stating full compliance with IFRSs as issued by the IASB.
① IASB And FASB-"Financial Statement Presentation (Exposure Draft) ", Para 23-27, www.ifrs.org
①陈毓圭,《会计审计准则的国际趋同化发展趋势及其对策研究》,财务通讯(综合),2005年第10期
① FASB, "Memorandum of Understanding-The Norwalk Agreement", www.fasb.org
② SEC, "SEC Roadmap for potential use of Financial Statements prepared based on IFRS(2008)" www.sec.gov
③ SEC, "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers", www.sec.gov
④ SEC, "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers", www.sec.gov
①汪祥耀,邓川,《主权国家会计准则与国际财务报告准则趋同的经验及启示—以澳大利亚为例》,会计研究,2005年第1期
② Karthik Ramanna, "The International Politics of IFRS Harmonization", Harvard Business School Working paper, August 15,2011
① Robert Bruce, " Spotlight on Brazil's plans to adopt IFRSs", " Memorandum of understanding between International Accounting Standard Board (IASB), the Brazilian Federal Council of Accounting (CFC) and the Brazilian Accounting Pronouncements Committee (CPC)", www.ifrs.org
① ASBJ and IASB, "Agreement on Initiatives to accelerate the convergence of accounting standards")2007年8月,www.ifrs.org
② JFSA, "Application of International Financial Reporting Standards (IFRS) in Japan (Summary) ", June12,2009, www.google.com.hk
③ Hans Hoogervorst, Chair of the IASB," The future of IFRSs and the Path for the IASB ", www.ifrs.org
④ Hans Hoogervorst, Chair of the IASB," The future of IFRSs and the Path for the IASB ", www.ifrs.org
① SEC staff Paper, "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", www.sec.gov
② SEC staff Paper, "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", www.sec.gov
③陈旻、曲晓辉、王淑霞,《海峡两岸会计合作交流、准则趋同与等效互认：机遇与挑战》,会计研究,2011年第7期
① Paul A. Beswick, " Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments ", www.sec.gov/news/speech/2010/spch 120610pab.htm
② SEC staff Paper. "Work Plan for the consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers, Exploring a Possible Method of Incorporation", May 26,2011, www.sec.gov
①美国证券交易委员会(SEC)只负责监管美国的公众公司,美国的中小型企业的财务报告的编制和监督由各州、企业所属的行业协会监管
②张铁铸,周红,《会计准则的国际趋同研究：一个综述》,财贸研究2007年第3期
①张为国,《资本市场全球化和会计准则国际化》,中国注册会计师,2001年2月号
②冯淑萍,《关于当前会计准则建设的几点意见》,中国注册会计师,2004年8月号
③葛家澍,《关于我国企业会计准则的几个问题》,经济与管理研究,2007年第12期,
①刘玉廷,《中国企业会计准则体系：架构、趋同与等效》,会计研究,2007年第3期
②刘玉廷,《我国会计准则国际趋同走向纵深发展阶段》,www.mof.gov.cn
①刘玉廷,《趋同是基础,等效是目标》,中国财经报,2007年11月30日
②例如2007年中国与香港签订了会计准则等效声明,2008年中国取得了欧盟的阶段性认。
③Miachel Porter, "What is Strategy", Harvard Business Review, Reprint Nov-Dec 1996
①中国证监会,《上市公司执行企业会计准则监管报告[2007]》,载于中国证券报
①王军,《关于中国企业会计准则体系建设与实施的若干问题》,企业会计准则讲解(2010),人民出版社
①截止2011年底,IASB有些项目没有按计划在2011年完成,但在2009-2011年间也发布了IFRS9-IFRS13等多项重要准则,中国没有在2010-2011年完成其准则修订工作,2010年年底出版的会计准则讲解也没有更名为应用指南
②杨敏,《会计准则国际趋同的最新进展与我国的应对举措》(下)商业会计,2011年第10期
③杨敏、陆建桥、徐华新,《当前国际会计趋势和我国会计准则趋同的策略的选择》,会计研究,2011年第10期
①参见IASB网站上相关公告
② IASB正进行的会计准则具体项目及其进展可参见IASB的网站
③如果按照欧盟对会计等效的定义,应是根据中国准则与按IFRS编制的财务报告对投资者的投资决策产生相同的影响
④ CESR, "CESR's advice on the equivalence of Chinese, Japanese and US GAAPs", CESR/08-179, March 2008, www.cesr.eu
①he World Bank, " Report of the Observance of Standards and Codes (ROSC)-Accounting and Auditing-People's Republic of China", October 2009 ", www.worldbank.org
①叶正虹、汪祥耀,《香港会计准则趋同的进程与特点》,中国注册会计师,2007年第10期
②从我国2007-2011年上市公司应用企业会计准则的分析可以发现,股份支付、公允价值计量、资产减值准则和金融工具等新引入的准则一直是执行中的难点和监管重点
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