我国会计准则国际化的经济后果研究

Economic Consequences of the Internationalization of Accounting Criteria in China

会计准则国际化具有一定的经济后果,由此会计准则的制定往往导致不同的利益相关者的密切关注甚至积极地参与。然而,在我国会计准则国际化的进程中,企业各利益相关者对会计准则的制定却表现出异常的反应。界定了会计准则国际化的经济后果,分析了会计准则国际化经济后果的有关理论,并重点对我国上市公司利益相关者的反应及其原因进行了剖析。

The internationalization of accounting criteria has certain economic consequences. The formulation of accounting criteria often draws great attention and results in the active participation of different people concerned. But in the process of the internationalization of accounting criteria in China, enterprises show different reaction to the formulation of accounting criteria. Based on the definition of the economic consequences of the internationalization of accounting criteria, this paper analyzes some related theories of the economic consequences of internationalization of accounting criteria, the reaction of the people whose benefits are closely related with the listed companies of our country and the reasons.