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会计标准的国际协调一直是我国会计理论界和实务界非常关注的一个重要问题。对此 ,理论界就净利润的双重披露差异进行了大量的实证研究 ,研究的结果也常常为我国会计标准改革所借鉴。然而 ,我们的研究发现 ,2 0 0 0年底《企业会计制度》及随后一系列会计准则颁布和修订后 ,境内外净资产差异与净利润差异之间的联系明显降低 ,仅有净利润之间的国际协调还不足以说明会计信息总体上已经实现国际协调。因此 ,单纯从净利润的角度来研究会计标准的国际协调可能存在一定的片面性。本文试图从净利润、净资产以及两者对比的净资产收益率三个角度来判断我国会计标准的国际协调程度
The international coordination of accounting standards has always been an important issue which is of great concern to China’s accounting theory and practice circles. In this regard, theorists have carried out a large number of empirical studies on the differences in net disclosure of net profits, and the results of the research often draw lessons from the reform of China’s accounting standards. However, our study found that after the promulgation and revision of the “Accounting System for Business Enterprises” and the subsequent series of accounting standards at the end of 2000, the connection between the differences in net assets at home and abroad and the differences in net profits was significantly reduced. Only the net profit margin The international coordination is not enough to show that accounting information has generally achieved international coordination. Therefore, simply studying the international coordination of accounting standards from the perspective of net profit may have some one-sidedness. This article tries to judge the international coordination degree of our country’s accounting standard from three angles of net profit, net assets and the ROE of the two