【作者】 黄海玉；

【导师】 吴水澎；

【作者基本信息】 厦门大学 ， 会计学， 2003， 博士

【摘要】 在21世纪的今天，全球经济一体化已成为不可逆转的趋势，会计准则的国际化成为了各国不可回避的现实问题。关于会计准则的国际化，目前理论上已有较为系统的研究，在实践中国际会计准则委员会(IASC)和各国会计准则制定和证券监管机构进行了多方面的有益尝试，越来越多的跨国公司和国际资本市场也采用了国际会计准则。然而国际会计准则只是为达到会计准则国际化目标的一个必要制度保障，至于能否达到目标，还要看国际会计准则的执行效果。因此，国际会计准则的执行效果和如何保证国际会计准则的执行质量便成为理论界和实务界关注的焦点问题。本文从我国B股市场入手，首先分析国际会计准则在我国的应用情况，并进一步研究其他国家和国际资本市场对国际会计准则的采用情况，力图较为全面地对推广国际会计准则过程中所出现的问题和争论作一合理的分析和解释，同时对会计准则国际化在当前环境下宜采用的途径略作探讨。全文除导论和结束语外，共分为五章，各章节的主要内容和观点如下： 导论 导论系开篇之论，主要介绍论文的选题背景和研究目的、研究方法的应用以及内容的章节安排。 第1章 B股市场及我国会计准则国际化改革概述 本章简要介绍B股市场的发展概况、B股上市公司特殊的财务信息披露规定及我国会计准则国际化改革历程，为下文研究国际会计准则在我国的应用情况作一背景铺垫。 第2章 国际会计准则在我国B股市场应用的经验研究 本章从三个方面考察国际会计准则在我国B股市场的应用情况。首先，利用B股公司执行两种会计准则的特殊性，考察两种准则所产生的会计数据差异程度和变化趋势，分析产生差异的原因和影响因素。其次，通过分析股票收益率与会迎二一政.芝鱼遭二一计收益数据之间的关系，借以考察在既定环境下不同准则提供的会计数据的信息含量。第三，对比分析A股公司和AB股公司的公司治理特征，以考察国际会计准则的执行是否有助于改善其他制度环境。我国B股市场的经验表明，采用了国际会计准则并不意味着就达到了会计准则国际化的目标，由于保障执行机制的不完善、信息使用者的信息需求等因素影响了国际会计准则的执行效果，进而限制了国际会计准则作用的发挥，使得国际会计准则的执行并没有带来预期的经济效果，也无法对其他制度环境的改进施加影响。因此，准则的执行环境问题是进行会计准则国际化努力时所要关注的问题。第3章其他国家对国际会计准则的认可和应用研究 本章从三个方面来考察其他国家对国际会计准则的认可和应用情况。首先，各国对国际会计准则认可和与之协调的总体情况表明绝大多数国家的会计准则与国际会计准则存在差异，但由于对外经济发展的需要，这些差异并不能阻止或妨碍国际会计准则在各国的应用。其次，学者们的实证研究表明国际会计准则在国际资本市场上的遵循程度不一、执行效果难以肯定，在资本市场上的有用性也难以断定。这主要是由于不健全的准则执行机制和既定环境下信息使用者不同的信息需求而导致的。这是IASC在发展中国家或是一些大陆法系国家中推行国际会计准则，进行会计准则国际化努力时所面临的主要难题。第三，欧盟对国际会计准则有条件的认可和美国对国际会计准则的矛盾态度，将国家主权和利益这个难题凸现到了IASC面前，这是IASC在发达国家和地区推行国际会计准则，推动会计准则国际化进程时所无法回避的问题。第4章对国际会计准则委员会应对之策的分析 本章主要考察IASC在面对会计准则国际化难题时所主要采取的对策。首先分析了IASC的功能扩张和对外寻求国际组织和发达国家支持的策略。IASC自成立以来一面不停地扩张其组织和功能，一面积极寻求国际组织和发达国家的支持，不懈地在全球范围内推广国际会计准则和推动各国会计准则的国际化进程，它的努力和成就目前已在世界范围内获得广泛的认可。其次对学者们基于IASC立场所提出的“准则竞争”构想进行阐释和评价，并分析此构想给如何推动会计准则国际化进程所带来的启示。第5章探讨会计准则国际化的现实途径 本章在前文研究结果的基础上，总结了IASC在推广国际会计准则、推动会计准则国际化进程中所面临的主要难题:执行环境差异和利益之争。因此今后叭SC应强调实质重于形式，从形式上的推广转为注重实质采用，并从建立统一的国际会计准则的解释机制和做好准则的培训和翻译工作入手，培养和建立良好的准则执行机制环境。对于各国会计管制机构来说，应由被动接受转为主动协调，给予企业一定的准则选择权，这对我国B股公司有一定的现实意义。会计准则国际化实质上就是一国的会计管制问题，如何平衡国际和国内的会计信息需求，在管制和市场解决中寻找均衡点，还需要我们在实践中摸索。结束语结束语对论文作简短的总结，指出今后还需要进一步研究的问题。更多还原

【Abstract】 The harmonization of accounting standards has become inevitable with the development of global economy. Systematic theories have been developed for the harmonization of accounting standards. International Accounting Standards Committee (IASC), national accounting standards setters, and security regulators have made efforts to promote harmonization of accounting standards. An increasing number of multinational corporations prepare their financial statements based on International Accounting Standards (IAS), established by IASC. IAS has been accepted by capital markets in many countries now. However, IAS is not sufficient to guarantee the harmonization of financial reporting. The implementation of IAS is important to achieve the goal. Using B-share firms, I investigate the problems and controversies arising from the implementation of IAS. I also suggest approaches to harmonizing accounting standards in current environment. My paper is organized as follows.IntroductionThe introduction part discusses the motivations, objectives, and research design of the paper. It also includes the organization of the paper.Chapter 1 A review of B-share market and accounting harmonization in ChinaThis chapter reviews the development of B-share market in China and special regulations on financial information disclosure for B-share firms. It also describes the process of accounting harmonization in China.Chapter 2 Empirical investigation of the implementation of IAS by B-share firmsThis chapter investigates three empirical issues related to the implementation of IAS by Chinese B-share firms. Chinese B-share firms are required to provide financial statements in accordance with both IAS and Chinese GAAP. First, I investigate the gap between the financial data prepared under the two sets of accounting standards, analyze the reasons of the gap, andidentify the factors influencing the gap. Second, I compare the information content of accounting data in terms of the association of stock market returns and accounting earnings. Third, comparing firms issuing only A-share and firms issuing both A-share and B-share, I investigate whether IAS contributes to corporate governance and generalize my results to other institutional systems. Results show that the adoption of IAS can not be translated directly into accounting harmonization. The effectiveness of IAS is restricted by the weak enforcement environment and different information needs and then the implementation can not meet the expectations. Thus, IAS has limited effects on enforcement of other institutional systems. My results suggest that accounting harmonization should not ignore the enforcement of IAS.Chapter 3 Implementation of IAS in other countriesThis chapter summarizes the implementation of IAS in other countries. First, despite the differences between IAS and national accounting standards in most countries, IAS is widely used to facilitate foreign trade and economy development. Second, empirical evidence shows that IAS is not followed uniformly. Results on the effects of implementing IAS are mixed and its usefulness for capital markets is inconclusive. Reasons include weak enforcement environment and different information demands. Third, the conditional acceptance of IAS by European Union (EU) and reluctance of USA to accept IAS disclose the conflict between country sovereignty and economic interests. It is one of the obstacles faced by IASC in promoting IAS among developed countries.Chapter 4 Actions by IASCThis chapter analyzes the actions taken by IASC to tackle the problems in promoting harmonization of accounting standards. Since its establishment, IASC has expanded its functions. It is actively seeking the support of international organizations and developed countries. Its efforts have been appraised worldwide. I also evaluate the "standards competition" advocated by scholars in an effort to promote IAS in USA and its implications for accounting harmonization.Chapter 5 Approaches to achieving accounting harmonizationBased o更多还原