【作者】 崔慕华；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2004， 博士

【摘要】 我国会计准则国际化发布的会计准则大多是基于国际会计准则的要求制定的。然而，在2001年，随着国际会计准则委员会改组，IASB确立了新目标，即会计准则国际化改革的终极目标是在世界范围内，所有大公司根据单一的高质量的全球会计准则编报财务报告；近期目标是在世界范围内筹资的跨国公司接受并运用国际会计准则。中国现已发布的各种准则将面临一个新的挑战，即是实施调整还是继续保留：是加速会计准则国际化，还是适当放慢，稳步推进会计准则国际化?如何评价我国的会计准则国际化改革?我国会计准则国际化陷入极大的困境。本文采用会计准则经济后果学说，阐述会计准则国际化经济后果理论，认为会计准则国际化必然具有经济后果，采用实证研究的方法确定我国现阶段具备从经济后果角度研究会计准则国际化的环境条件，按照会计准则国际化经济后果理论，在会计准则国际化达到一定阶段后，应侧重于会计准则国际化的经济后果研究，并在此基础上对会计准则国际化的经济后果进行了实证研究。为我国会计准则国际化的研究提供新的研究理论、思路和方法，有利于解决我国现阶段会计准则国际化进程中出现的问题。 本文首先全面阐述了会计准则国际化经济后果理论，按照会计准则理论研究的框架，指出在会计准则国际化中应研究会计准则的经济后果属性，以产权界定作为制定国际化会计准则的目标，从而以利益协调的方法参与国际会计准则的制定，争取国际会计准则的制定权，减少会计准则国际化带来的负面经济后果，争取会计准则国际化的正面经济后果。 根据会计准则经济后果学说会计准则必然具有经济后果，国外的研究成果也证明了这一点，但在我国会计准则国际化是否真正会产生会计准则国际化的经济后果?本文在第三章分析了我国会计准则国际化在国内和国际上必然产生经济后果的动因，并应用国内外会计准则国际化的具体案例，证明了我国会计准则国际化必然具有经济后果。对会计准则国际化经济后果从不同角度进行分类，并提出会计准则国际化经济后果的条件模型。为了能够对会计准则国际化的经济后果有深刻的理解，本文还列举了会计准则国际化经济后果在我国的表现。 本文在第四章采用规范研究和实证研究相结合的方法研究我国1999-2002年会计准则国际化的程度，证实我国不仅在会计准则形式上实现了会计准则的国际化，而且会计准则实务国际化水平也有显著增强。证实在目前我国会计准则国际化已经取得成果，应该加强对会计准则国际化经济后果的研究，具备从经济后果角度研究会计准则国际化的环境条件。为会计准则国际化经济后果的实证研究提供环境证据。 本文在第五章对我国会计准则国际化的经济后果进行了实证研究，以我国年进出口额，作为正面经济后果的替代变量，以会计利润操纵程度作为负面经济后果的替代变量， 应用SPSS统计软件，进行假设检验。证实我国会计准则国际化没有取得预期的正面经济后果，但付出了会计信息失真的巨大代价，负面经济后果显著。说明当前我国的会计准则建设在走向国际化的进程中，仍应考虑我国的实际情况，不能操之过急或全盘照搬国际会计准则。 本文在第六章依据前面研究得出的结论为我国会计准则国际化提出一些对策和建议。一是在会计准则的制定权方面进行改进，既包括在国际上争夺国际会计准则的制定权，也包括在国内改进现有的政府主导的会计准则制定现状;二是适当放慢我国会计准则国际化的进度，提高现有会计准则的质量，而不是跟在国际会计准则后面被动地调整我国的会计规范，这样做既能给国内利益集团减少会计准则国际化的转换成本，又不会影响我国对外贸易的发展;三是强调会计准则未来发展趋势必然是国际化，但现阶段仍主要表现为国家化;四是为了争夺国际会计准则的制定权应加强与发达国家在会计环境上的沟通与协调;五是对会计准则国际化的经济后果要反复评估。 因此本文的研究对于我国会计准则国际化的研究既具有理论意义，又具有重要的现实意义。更多还原

【Abstract】 Our country has carried though accounting principle internationalization for 20 years, published accounting principle is mostly based on the international accounting rinciple’s demand.But, in 2001,with the reforming of International accounting standard board,IASB sets up new objective, we published any principle or rules are facing new challenge. To adjust or keep the current situation,To accelerate internationalization or properly slow down, and advance to be international steadily ?Our country’s accounting principle is encountering great difficulty of accounting principle internationalization. This thesis use the economic result theory of accounting principle internationalization to illustrate the economic result of accounting principle internationalization, and consider that accounting principle internationalization must have economic result, based on the accounting principle internationalization’s degree of our country’s current situation to study the demonstration on the economic result of accounting principle internationalization, providing the new theory, thinking and method for our country’s accounting principle internationalization, benefit to solve the problems of our current accounting principle internationalization.The thesis illustrates economic result theory of accounting principle internationalization, according to frame of accounting principle theory, point out the properties of economic result of accounting principle internationalization applying to accounting principle. Use the property right definition as the objective of establishing the accounting principle internationalization, so to harmonize the benefit to take part in the formulate international accounting principle, acquire more authorization of international accounting principle establishment, reduce the negative economic result of accounting principle internationalization, strive for more positive economic result of accounting principle internationalization.Based on the theory of accounting principle economic result, accounting principle must have the economic result, foreign country’s research results have proved this point, but will it product the economic result when our country carry though the accounting principle internationalization? In chapter 3, it has analyzed the momentum of economic result of accounting principle internationalization domestically and internationally, and utilize the specific domestic and international case to prove that our country’s accounting principle internationalization must has the economic result.In Chapter 4, Using the combination of criterion research and empirical research to study internationalization degree of accounting principle internationalization in China, approved that not onlyrealize the accounting internationalization formally, but enhanced the accounting principle internationalization’s level practically. It provides conditional evidence to prove the economic result of accounting principle internationalization.In Chapter 5, it has study on empirical research of accounting principle internationalization, Using import and export as the positive economic result of substitute variable, using the accounting profit practicability as the negative economic result of substitute variable, apply SPSS software to carry out hypothesis test. It proves that our country’s accounting principle internationalization does not get the expected positive result, but pay a great cost for distorted accounting information. Negative result is obvious, it means our country’s accounting principle internationalization progress must take our country’s current situation into consideration, must not be eagerly or totally copy the international accounting principle.In Chapter 6, based the previous research result, proposed some assumptions for accounting principle internationalization. First, to improve in establishment authorization of accounting principle , including acquire the establishment authority of international accounting principle and reform the current accounting establishment situation which is un更多还原