论会计趋同化与差异性

Viewpoint on Accounting Convergence and Divergence

经济全球化和国际资本市场的持续发展,迫切需要会计信息可比性的提高,会计全球趋同遂成为跨国上市和发行证券及其监管的必然要求。会计趋同首先是形式趋同,即准则层面的趋同。会计形式趋同能否带来实质趋同,即会计实务的一致和会计信息的可比?移植的国际财务报告准则(IFRS)及与国际趋同的国家会计准则是否能够得到有效、一致的执行?特别是国际金融危机的爆发,引发了新一轮国家保护主义思潮。受到金融危机重创的国家,其企业在执行国际趋同的准则中极可能存在操纵行为,从而在一定程度上消减准则趋同的效果。为此,本文探讨了会计趋同化以及与之密切相关的差异性问题,并对本领域的研究及进展予以简要回顾,以期提起准则趋同下会计差异性的认识。

The continuous development of economic globalization and international capital market urges the improvement of accounting information comparability. Accounting global convergence became the inevitable requirement of cross-listing, issuing and supervision. Firstly, accounting convergence is format convergence, i.e. the convergence of standards. Will accounting format convergence leads to material convergence, i. e. the consistency of accounting practice and the comparability of accounting information？ Will adopted IFRS and internationally converged national accounting standards be implemented effectively and consistently？ Especially after explosion of monetary crisis, the new national protection emerged. In those countries badly damaged by monetary crisis, firms are likely to manipulate while implementing internationally converged accounting standards, in order to reduce the effects of converged accounting standards. Therefore, for arousing the attention on accounting divergence underlying standards convergence, this article discusses accounting convergence and closely related issues in divergence, and also briefly reviews the study and development.