会计准则国际趋同效果的影响因素及研究框架探讨  

A Research on Influential Factors of Outcomes of Accounting Standards International Convergence:A Research Framework

作　　者：孙雪娇[1,2] 

机构地区：[1]厦门大学管理学院,福建厦门361005 [2]天津财经大学商学院,天津300222

出　　处：《现代财经（天津财经大学学报）》2012年第2期88-96,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社会科学重点研究基地重大项目(08JJD630010);国家自然科学基金资助项目(70972113)

摘　　要：鉴于各国向国际财务报告准则趋同化,本文结合制度变迁理论从会计准则国际趋同效果出发,较为系统地对影响会计准则国际趋同效果的影响因素设计了分析研究框架。本文是在"法与金融"学派及Dyck和Zingales为代表的法律外制度因素治理作用研究的基础之上,剖析该领域研究文献的缺陷。本研究旨在为研究的稳健性提供保障,并为制度变迁过程中其他因素如何与财务会计制度变迁相耦合提供一个研究思路。View of the countries to the IFRS convergence boom,this paper combines the institution change theory and designs a systematic framework on influential factors of outcomes of accounting standards consequence.This article is based on the ＂Law and Finance＂ of LLSV and Dyck and Zingales（2004） which are the representatives of the law governance role and outside law governance role of institutional factors.We points that the current cross-country studies haven＇t considered the institutional factors outside the law and non-institutional factors are lack of theoretical support.We also find that the current studies are lack of stratification and classification of institutional factors,ignoring the alternative and complementary relationship between institutional factors and non-institutional factors and the definition of effect on the financial reporting system.These issues are important for the study of institution evolution effect.

关 键 词：会计准则 国际趋同 影响因素 效果 

分 类 号：F233[经济管理—会计学]