【作者】 高利芳；

【导师】 曲晓辉；

【作者基本信息】 厦门大学 ， 会计学， 2009， 博士

【摘要】 资本市场国际化的持续深入发展，迫切需要会计信息可比性的提高。会计信息可比性的提高以会计准则的协调乃至趋同为前提。目前，各国纷纷变迁本国准则，向国际财务报告准则(IFRS)趋同。趋同的准则变迁能否实现会计信息的可比，关键在于准则如何被执行。如果准则不能得到严格、一致的执行，准则趋同的作用会被弱化。本文介绍了国际会计准则、若干国家和我国会计准则趋同的变迁历程，分析了会计准则变迁的含义、动因、路径和结果；界定了会计准则执行的概念内涵，构建了会计准则执行的理论框架，据此提出若干推论，回顾了相关的研究；基于若干调查报告，研究了欧盟IFRS和我国新准则的执行问题；实证检验了我国新准则执行的一致性和影响准则执行的因素，讨论了准则执行的后果。本文的主要研究结论有：会计准则变迁的动因和路径选择会影响会计准则的执行，会计准则的执行又会影响会计准则变迁的预期结果；会计准则趋同变迁初期，国内外的执行情况总体良好，但对旧准则的路径依赖、新准则及相关制度的不完备、准则执行者的利益动机等因素，使得国家间、企业间的执行并不一致；我国企业对新准则的执行不一致性更多表现在“量”上而非“质”上，企业对准则的执行并不严格，信息披露“样板化”问题严重；影响我国企业对准则遵循度的主要因素是负责审计的会计师事务所类型，其次是公司的发展能力和规模。总之，本文的研究结果表明，各国为了趋同目的而进行的会计准则变迁，基本实现了平稳过渡。但是对执行中所暴露出的问题，也应该通过改善制度环境、加强监管、修订准则等手段予以解决，如此方能确保取得准则趋同的预期成果，达到准则趋同的根本目的。更多还原

【Abstract】 The in-depth and persistent internationalization developments of capital marketsneed eagerly the increase of accounting information comparability, while theprecondition of the increase of accounting information comparability is theharmonization even convergence of accounting standards. Presently nearly everycountry changes its native accounting standards to converge with IFRS. Whether theconvergence of accounting standards can realize the comparability of accountinginformation, the key is how accounting standards will be implemented. If accountingstandards can not be implemented strictly and consistently, the function of accountingstandards convergence would be weakened.This dissertation introduces convergence change processes of internationalaccounting standards, accounting standards in some main countries and in China, andanalyzes the connotation, motivation, paths and results of accounting standardschange; then defines conceptual contents of the implementation of accountingstandards, constructs its theoretical framework, infers some conclusions, and reviewsrelated researches; next studies issues emerging in the implementation of IFRS in EUand new accounting standards in China based on several survey reports; Finally doesempirical research on the implementation consistency of new accounting standards inChina and factors influencing the implementation, and discusses implementationresults.Main conclusions of this dissertation are as follows. Motives and path choices ofaccounting standards change will have effects on the implementation of accountingstandards, while the implementation of accounting standards will also have a effect onthe expected results of accounting standards change. During the initial stage after theconvergence change of accounting standards, implementation situations at home andabroad are good as a whole. However, path-dependence on old standards,incompleteness of new standards and related institutions, implementers’ interestmotivation and other factors, lead to implementation inconsistency among enterprisesand countries. The implementation inconsistency among Chinese enterprises is morein "quantity" than in "quality", the implementation of accounting standards is notstrict, and the information disclosure is a "boilerplate". Primary factors influencingthe implementation of accounting standards for Chinese enterprises are types of theirauditors, their development abilities and sizes. In summary, the above research results suggest that the smooth transition iscarried out basically after the accounting standards change for the purpose ofconvergence in each country. However, issues emerging in the process ofimplementation should be solved by improving institutional environment,strengthening regulation, and revising standards, so that expected results andfundamental objectives of standards convergence can be received.更多还原