当代国际会计准则应用研究综述:法制环境  

Literature Review of Studies on Institutional Environments for Contemporary IAS Enforcement

作　　者：蒋基路[1] 王华[2] 

机构地区：[1]广东外语外贸大学国际工商管理学院,广东广州510006 [2]暨南大学管理学院,广东广州510632

出　　处：《国际经贸探索》2008年第10期58-62,共5页International Economics and Trade Research

摘　　要：比较中国和英美国家应用IAS的法制环境,我们发现,中国证券市场缺乏对投资者的保护,会计准则的执行强度弱化,证券分析师发展水平落后,税财的一致性较高,产品市场竞争的自然约束效力不明显,这些制度背景的差异影响了会计准则的执行效果,并导致了实证研究中相当一部分国际文献的结论和理论解释在中国"水土不服"。This paper is a literature review of the empirical studies on institutional factors for the enforcement of Inter national Accounting Standards, which was published by the top accounting journals after the establishment of IASB （from 2000-2006）. The paper summarizes the conclusions and methodologies, and provides enlightenment to the current accounting reforms＇ practices and guidance for academic researches as well. Compared with the western legal systems, the Chinese capital market has weak protection for investors, infirmed implementation of accounting standards, lagged analyst development, high consistency between finance and taxation, and indistinct, competition, which lead to the commixed evidences for western theories and conclusions of ＂not acclimatized＂ in China.

关 键 词：国际会计准则 法制环境 实证研究 文献述评 

分 类 号：F234.5[经济管理—会计学]