会计准则国际协调度测量研究  

On the Measurement of International Harmony of Accounting Standards

作　　者：王治安[1] 万继峰[1] 李静[2] 

机构地区：[1]西南财经大学会计学院,四川成都610074 [2]厦门大学会计系,福建厦门361005

出　　处：《当代经济科学》2005年第5期89-94,共6页Modern Economic Science

摘　　要：本文以中国会计准则和国际会计准则为研究对象,分别采用了判定分析法和平均距离法测量会计准则的国际协调度。经分析,作者认为,国外学者曾采用的判定分析法存在较大缺陷,本文创新地提出了平均距离法,平均距离可以替代类马氏距离和配比率作为测量准则协调度的指标,其效果较为理想。平均距离法下的测量结果表明,我国会计准则与国际会计准则仍存在适度差异,且计量准则的协调度略高于披露准则的协调度。This paper applies discriminant analysis and average distance to measure international harmony of accounting standards focusing on CAS and IRRS. We hold that discriminant analysis method has some deficiencies, and the average distance method that we put forward innovatively is better. Average distance can replace Mahalanobis-like distance and rate of exact match as the tool of measuring international harmony of accounting standards. The measuring results show that there are still some differences between CAS and IFRS, and international harmony of measurement standards is a little higher than international harmony of disclosure standards.

关 键 词：会计准则 国际协调度 测量 类马氏距离 平均距离 

分 类 号：F233[经济管理—会计学]