国际会计准则协调对出口贸易的影响研究——基于会计准则协调的准自然实验分析  

Research on the Impact of International Accounting Standards Harmonization on Export Trade:Quasi-natural Experiment Analysis Based on Accounting Standards Harmonization

作　　者：梁双陆[1] 李雨阳 LIANG Shuanglu;LI Yuyang(School of Economics,Yunnan University,Kunming 650500,China)

机构地区：[1]云南大学经济学院,昆明650500

出　　处：《云南财经大学学报》2023年第10期97-110,共14页Journal of Yunnan University of Finance and Economics

基　　金：国家社会科学基金项目“‘一带一路’战略与我国边疆国土开发研究”(17BJL004);云南省教育厅科学研究基金项目“中国与‘一带一路’沿线国家经济合作中的会计准则协调研究”(2022J0044)。

摘　　要：基于信息搜寻理论,分析会计准则协调促进出口贸易的机理,并以欧盟国家采用一致的财务报告准则、中国企业会计准则与欧盟财务报告准则等效两个事件作为准自然实验进行验证。结果表明:随着会计准则的协调,减少了贸易中的信息成本,从而对出口产生促进作用。等效会计准则协调对贸易的促进作用仅略小于一致会计准则协调。同时,不同行业会计准则差异程度不同、信息需求不同,导致会计准则协调对不同行业贸易的影响不同。出口国和进口国互联网水平发展对会计准则协调和出口贸易的相关性呈正向调节作用。研究厘清了会计准则协调促进出口贸易的路径,丰富了不同会计准则协调在出口中作用的研究,为推进会计准则等效政策的实施提供支撑。Based on the information search theory,this paper analyzes the mechanism for accounting standards harmonization to promote export trade,and verification is made by taking the adoption of consistent financial reporting standards in EU countries and the equivalence of Chinese accounting standards and EU financial reporting standards as quasi-natural experiment.The results show that with the coordination of accounting standards,the cost of information in export trade has been reduced,thereby promoting exports.The promoting effect of equivalent accounting standards harmonization on trade is only slightly less than that of consistent accounting standards harmonization.At the same time,differences in accounting standards and information needs of different industries result in different impacts of accounting standard harmonization on the trade of different industries.The development of internet in exporting and importing countries has a positive moderating effect on the correlation between accounting standard harmonization and export trade.The study clarifies the path of promoting export trade through the accounting standard harmonization,enriches the researches on the role of different accounting standard harmonization in exports,and provides support for the implementation of accounting standard equivalence policies.

关 键 词：出口贸易 会计准则协调 信息成本 

分 类 号：F230[经济管理—会计学]