会计国际协调的衡量  

作　　者：王治安[1] 万继峰[2] 

机构地区：[1]西南财经大学会计学院 [2]西南财经大学研究生部

出　　处：《财经科学》2004年第6期104-107,共4页Finance & Economics

摘　　要：会计准则协调和会计实务协调都可以从定量的角度衡量。西方学者对会计实务协调的衡量一般采用描述性统计、指数、统计模型等方法 ,其中 ,指数法和统计模型法是两种主流方法。近年来 ,国内学者也对会计实务协调进行了定量研究 ,但主要采用净利润双重披露差异分析 ,具有一定的局限性。Accounting standard coordination and practice coordination can be measured quantitatively. Descriptive statistics, indices, and statistical models are usually used to measure accounting practice harmonization in western researches. And index method and statistical models method are the two main methods. In recent years, quantitative researches have been started in China. However, those researches have obvious limitations since most of them are oriented towards the differential analysis of earnings dual-disclosure.

关 键 词：实务协调 准则协调 指数法 统计模型法 

分 类 号：F230[经济管理—会计学]