国际间会计准则和会计信息的差异、协调与制度环境  

The international discrepancy and harmonization of accounting system and environment

作　　者：夏冬林[1] 李晓强[1] 

机构地区：[1]清华大学经济管理学院,100084

出　　处：《会计研究》2005年第1期30-37,共8页Accounting Research

基　　金：国家自然科学基金的资助 ;批准文号 :70 372 0 0 3。

摘　　要：研究表明 ,没有足够的证据支持国外准则或者国际准则优于本土准则 ,规则本身的国际间协调也并不意味着执行结果就能够保持一致。无论怎样强调会计准则的国际协调 ,由于文化、法律、经济环境的影响 ,国家之间、公司之间在会计信息上的差异始终存在 ,而且显著 ,发达国家尤其如此。对于许多发展中国家 ,借鉴国际惯例或者国际会计准则不难 ,但由于公司治理、审计、法律制度、资本市场等支撑系统不够强大 ,加上文化传统等因素影响 ,执行起来就不那么容易了。因此 。Much research show that there is no strong evidences supporting that foreign accounting standards or IASs are superior over local standards, and the international harmonization of accounting rules does not necessarily mean the consistent implementation of accounting rules. Because of impacts of different culture, laws, and economic systems, no matter how hard international harmonization of accounting is being pushed, differences of financial statements among countries and companies are prominent, especially to the developed countries. For the most developing countries, it is not difficult to adopt the international accounting conventions, but it is really not easy to implement them since the developing countries are lack of the strong supporting systems such as corporate governance, audit, legislation, and capital market, and culture would exert significant influences over implementation too. Therefore, the high quality accounting standards are ones that are consistent to the economy they are serving.

关 键 词：国际会计准则 会计信息 经济环境 国际准则 制度环境 国际协调 公司治理 执行 证据 法律制度 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]