会计准则国际趋同的成本收益分析  

The Cost-benefit Analysis of International Convergence of Accounting Standards

作　　者：张国华[1] 苏光万[2] 何延彬[3] 

机构地区：[1]厦门大学,福建厦门361005 [2]哈尔滨商业大学,黑龙江哈尔滨150028 [3]黑龙江省审计厅,黑龙江哈尔滨150001

出　　处：《物流科技》2007年第11期135-137,共3页Logistics Sci-Tech

基　　金：黑龙江省科技厅海外学人项目(1151hq024)阶段性研究成果

摘　　要：会计准则的国际趋同是一把双刃剑,国家会计准则在与国际财务报告的趋同过程中,会计准则的改变会引发相应的变迁成本和变迁收益。论文探讨了会计准则国际趋同中可能发生的成本与收益,并在成本收益分析的基础上,探讨会计准则国际趋同期望趋同度的确定模型及我国会计准则国际趋同的策略。　The convergence of the international accounting standards is a double-edged sword.In the process of convergence with international financial reporting standards,the changes of the national accounting would trigger transitional cost and benefit.The paper explores the cost and benefit that might occur in the process of convergence.Based on cost-benefit analysis,the paper explores the model that would be used to determine the expected level of convergence and convergence strategy of China.

关 键 词：会计准则 趋同度 成本收益 

分 类 号：F230[经济管理—会计学]