会计准则变革对跨国直接投资的影响——以我国对外直接投资和外商直接投资为例  

The Impact of Accounting Standards Reform on Transnational Direct Investment——Take China's Foreign Direct Investment and Outward Foreign Direct Investment as an Example

作　　者：周芳[1,2] 张先治 ZHOU Fang;ZHANG Xianzhi(School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China;School of Government Auditing,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]南京审计大学政府审计学院,江苏南京211815

出　　处：《财经论丛》2018年第11期64-73,共10页Collected Essays on Finance and Economics

基　　金：国家自然科学基金项目(71372068)

摘　　要：本文主要探究我国在2007年之后采用与国际趋同的企业会计准则(会计准则变革)的宏观经济后果及其作用机理。本文以我国对外直接投资和外商直接投资双向跨国资本流动之和衡量我国与其他国家的跨国直接投资,从理论和实证两方面分析会计准则变革对跨国直接投资是否具有影响以及这种影响是否是通过会计准则可比性的提高来实现的。研究发现:通过会计准则可比性的中介效应检验,会计准则变革通过会计准则可比性的提高促进跨国直接投资的增加。This paper mainly explores the macro-economic consequences of the adoption of the international convergence of accounting standards(accounting standards reform)after 2007 in China and its mechanism.It uses China s foreign direct investment and outward foreign direct investment to measure the sum of transnational direct investment between China and other countries,and analyzes,from both theoretical and empirical perspectives,whether the accounting standards reform has an impact on transnational direct investment and whether the impact is achieved through the improvement of accounting standards comparability in china.The paper finds that the accounting standard reform has significantly increased transnational direct investment in China.Further research on the mechanism of the impact through mediation effect test of accounting standards comparability indicates that the accounting standards reform can promote the increase of transnational direct investment through the accounting standards comparability in China.

关 键 词：会计准则变革 可比性 跨国直接投资 中介效应 

分 类 号：F230[经济管理—会计学]