【作者】 陈瑜；

【导师】 曲晓辉；

【作者基本信息】 厦门大学 ， 会计学， 2004， 博士

【摘要】 会计准则的国际协调乃至全球趋同是国内外会计界近年来讨论较多的一个问题。随着经济全球化进程的加快和国际资本市场的日益发展，会计准则的国际协调已是大势所趋，成为世界各国不可回避的现实问题。 回顾我国会计改革以及会计准则建设的历史，会计准则的国际协调一直是我国会计改革的一个中心议题，并且主要体现在我国会计准则与国际会计准则的协调上，这对我国的会计改革和发展有着深远的影响。本文立足于我国会计准则的发展，首先对我国会计准则国际协调历程和现状进行梳理和分析，并试图在研究方法上为会计准则国际协调检验的研究提供一个相对完整的框架，以便较为全面而清晰地把握会计准则国际协调，也为我国会计准则国际协调的未来发展提供现实证据。不可否认，我国会计准则与国际会计准则仍然存在许多差异。如何处理这些差异，是我国今后一个相当长的时期面临的一个重要问题。在会计准则国际发展的背景下，我国会计准则的国际协调应当采取什么立场和发展战略，如何在国际会计准则制定中最大可能地维护我国的利益等，都是迫切需要解决的问题。本文从我国主权和经济利益的角度出发，采用规范研究的方法，适当运用经济学和政治学的相关理论，试图系统地阐明国际会计准则的性质及其现时状况，在此基础之上，分析并提出我国会计准则国际协调的立场和策略。 本文的主要贡献有四： 其一，对会计国际协调的若干相关概念进行了理论上的阐释和界定，以便在理论研究上准确把握会计国际协调的涵义。 其二，梳理了会计实务国际协调研究之间的层次，试图在研究方法上为会计实务国际协调的研究提供一个相对完整的研究框架，进而对会计实务国际协调的有关量化研究进行了梳理和较为全面的归纳，以利于后续研究的展开。 其三，对会计准则国际协调中的国家利益进行了分析和阐释，结合经济学和政治学中的有关理论，明确区分了绝对收益和相对收益，进而尝试性地提出了我国会计准则国际协调中的国家利益问题，对于我国会计准则的制定有一定的参考价值。 其四，应用博弈论对会计准则国际协调的本质进行了系统的论述，并将其区分为围绕国际会计准则制定权的博弈和围绕具体国际会计准则的博弈，进而讨论了应采取的不同策略，对我国会计准则发展具有现实意义。更多还原

【Abstract】 International harmonization or global convergence of accounting standards has been a key issue for accounting academics, practitioners and regulators in recent years. With the rapid development of economic globalization and especially the growth of international capital markets, international harmonization of accounting standards has become the inevitable and realistic issue for countries worldwide.This dissertation explores the relevant issues from the standpoint of China’s accounting standards development. As far as China is concerned, international harmonization of accounting standards has been the main subject of accounting reform and accounting standards development all along. It is noted that the international harmonization of accounting standards in China primarily is the harmonization with International Accounting Standards (IASs) and its successor of International Financial Reporting Standards (IFRSs), which has an essential and far-reaching effect on the development of China’s accounting. Firstly, in order to get a comprehensive and clear understanding of the process and status quo of international harmonization of accounting standards in China, this dissertation makes some descriptions and analyses based on a number of related evidences, and seeks to provide a relatively complete framework for the research on the test of international harmonization of accounting standards. Such current research evidences indicate that China’s accounting standards do differ from IASs and EFRSs in many aspects. Accordingly, how to deal with the differences becomes a long-standing and crucial issue faced by China, which needs to be resolved as soon as possible. Furthermore, in the environment of IAS setting, the issue of how to protect China’s interests becomes more and more urgent. Therefore, this dissertation systematically analyzes the nature and experience of IAS and IAS setting, using some related theory or views in economics andpolitics, especially the Game Theory for reference. And finally, based on the aforementioned and taking China’s sovereignty and economic interests into account, some suggestions related to international harmonization of accounting standards in China are provided as a conclusion.The main academic contributions of this dissertation are as follows:(1) This dissertation theoretically analyzes and distinguishes the related concepts of international harmonization of accounting standards, which helps to get a better understanding for academic research.(2) This dissertation provides a relatively complete framework for the research on the test of international harmonization of accounting standards. And based on such framework, this dissertation reviews and analyzes related current quantitative research results. This experience can be used as reference by future researchers as well.(3) Using some related theory or views in economics and politics field for reference, this dissertation theoretically analyzes national interests in the international harmonization of accounting standards, especially from China’s perspective, which was seldom found in the existing accounting research literatures. The argument is maybe useful to accounting standards development in China.(4) This dissertation theoretically discusses the nature of international harmonization of accounting standards, especially the setting of IAS, by referring to Game Theory. And further suggestions provided for the development of China’s accounting standards is of significance to some extent.更多还原