会计标准的协调是否必然提高其实施效果:国外研究的回顾

The Harmonization of Accounting Standards Is Necessarily Improving the Effects of Enforcement:The Review of the Studies Abroad

会计标准的国际协调或趋同是当前会计领域的热点问题,本文对国外就此问题研究的文献进行了回顾。文献研究表明,影响会计标准实施效果的因素主要有:会计标准的质量;一个国家的法律和政治制度;财务报告动机因素,包括金融市场发展状况、资本结构、所有权结构和税法。相对于会计标准质量,后两者对会计标准实施的效果更具有决定性影响。

The harmonization of accounting is a focus in accounting research fields,many researchers quest for the difference between the practice of accounting and the accounting standards.The research indicates that three factors may determine the effects of accounting standards,including the quality of accounting standards,the political institutions,and the incentive.Under the background of accounting reform of China,we may draw lessons from the research of abroad