我国会计国际协调效果及其影响因素分析

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1、厦门大学博士学位论文我国会计国际协调效果及其影响因素分析姓名：马笑芳申请学位级别：博士专业：会计学指导教师：曲晓辉20080401AbstractWiththegraduallyprogressofaccountingreforminChina，thedifferencesbetweenChinaAccountingStandards(CAS)andInternationalFinancialReportingStandard(IFRS)havebeennarrowing．However,manystudiess

2、howedthatthestandardsharmonizationdidnotnecessarilylcadtothepracticeharmonizationbecauseofthemacroinfluencesofpolitical，economicandmicroinfluencessuchascompany'scharacters。ThedifferenceofvaluerelevanceofearningunderCASandIFRSstillexists．DuetothefactthatChinaa

3、doptedIFRSasreferencesinstandards-setting,makingallobjectiveassessmentoftheaccountingconvergenceeffectisimportanttothedevelopmentofaccountingtheoryandpractice．Thisdissertationexaminesthewholeeffectoftheinternationalharmonizationprocessinaccountingpracticetoev

4、aluatetheaccountingreformsandthepossiblefactorsinfluencingtheinternationalharmonization／convergenceeffectinChina．TheempiricalresultshowsthattheinternationalharmonizationprocessofaccountingpracticeinChinaiseffectiveasawhole．Butduetothefactthatbothlistingcompan

5、iesandinvestorsallneedaperiodtoadaptthenewstandard，theimplementationoftheAccountingSystemfo，．StockEnterprisesdidn’tproduceadesiredeffect．Aftertheadjustmentperiod，theAccountingSystemforBusinessEnterprisesobviouslyachievedremarkableeffectininternationalharmoniz

6、ation,whichisindicatedbythevaluerelevanceofearningincreasedstably．Astotheinfluencingfactors，fromthemacroaspecLtheregionalmarketizationinfluencedtheinternationalharmonizationeffectsignificantly,theregionwithhi曲el"marketizationshowedbetterharmonizationresult，Fr

7、omthemicroaspect,corporategovernance；independentauditregulations，companysizeandleverageaffectedtheharmonizationprocess，-whilethecompanies’internationalizationlevelandshareconcentrationdidn’tshowsignificantinfluencesonintemationalharmonizationeffect．Themaincon

8、tributionsofthisdissertationarepresentedasfollows．First，thisresearch氐巍l甜summadzestheextantstudiesonintemationalharmonizationofaccountingpractice,andanalysesthemacroandmicrofactorsinfuenci