我国企业会计准则国际趋同效果研究——基于2007～2009年A+H股上市公司的实证分析

Empirical Study of the Effect of International Convergence of China Accounting Standards——Based on the Listed Companies of A and H share during the year of 2007 to 2009

文章运用2007～2009年沪深两市A+H股的双重披露差异的实证分析来检验和评价我国企业会计准则的执行效果和国际趋同效果。研究表明,我国企业会计准则已经较好地实现了转换和过渡,执行效果较好,且企业会计准则与国际财务报告准则实现了国际持续趋同,但在执行过程中与国际准则执行存在差异,这种差异产生的原因除了政府补助、企业合并和资产减值这三个准则与国际准则存在较大差异外,对资产的重估或评估价值方面的调整也是双重披露产生差异的重要原因。

The paper tests and evaluates the implementation and international convergence effect of China accounting standards(CAS) based on the data of the listed companies both in A share and H share during the year of 2007 to 2009.The research shows that the conversion and transition have been achieved successfully with preferable performance and CAS made a persistent convergence to International Financial Reporting Standards(IFRS).However,there still exists certain divergence between the two standards.The divergence is not only because of the different standards of government grants,enterprise combination and impairment of assets,but also because of the adjustment of assets appraisal.