会计的形式协调和实质协调  

Formal Harmonization and Material Harmonization of Accounting

作　　者：贾建军[1] 

机构地区：[1]上海金融学院国际交流学院,上海201209

出　　处：《上海立信会计学院学报》2009年第2期27-32,共6页Journal of Shanghai Lixin University of Commerce

基　　金：上海市教育委员会科研创新项目(09YS413)

摘　　要：会计协调是通过减少各国会计准则的差异来实现提高按照不同国家的会计规范提供的会计信息可比性的过程,包括会计准则的协调(形式协调)和会计报告实务的协调(实质协调),报告准则协调的目的是实现会计实务协调,提高会计信息质量。但是形式协调只是会计协调的第一步,而最终的目标是实现实质协调。The process that the comparability of accounting information produced according to different country＇s accounting standards is improved through reducing the gap among them is called accounting harmonization, which includes the harmonization of the accounting standards （formal harmonziation） and the harmonization of the accounting practice（ material harmonization）. The aim of the harmonization of report standards is to realize the harmonization of accounting practice, and to improve the accounting information quality. However, the formal harmonziation is only the first step of the harmonziation, its final objective is to achieve the material harmonization.

关 键 词：形式协调 实质协调 会计信息质量 决策有用性 

分 类 号：F23[经济管理—会计学]