国际会计准则对提升我国会计信息质量的作用

On the Effect of IAS on the Promotion of Local Accounting Information Quality in China

本文以1999-2008年20个国家或地区的公司为样本,通过按本土会计准则提供的财务报告和按国际会计准则提供的财务报告的会计信息质量进行比较,进而分析国际会计准则的信息质量特征,可为研究我国会计准则同国际会计准则趋同问题提供参考意见。研究发现,相对于各国本土会计准则,采用国际会计准则的公司总体上盈余管理的程度更低,更能及时地确认损失以及会计数据更多的价值相关性;同时还发现,采用国际会计准则的公司在采用前后会计信息质量也有显著提升。

By comparing the accounting quality of financial statement produced by international accounting standards or domestic standard during the period of 1999 2008, and the analysis of in- formation quality features of international accounting standard would provide reference for the re- search of convergence issue between Chinese accounting standard and international accounting standard. It shows that comparing to the local accounting standard of all the countries, the compa- nies which apply IAS has a lower level of earnings management on the whole, and can timely con- firm the losses and value correlation of accounting data. Meanwhile, we also find that as for the firms applying IAS, there is a remarkable improvement before and after adopting accounting quali- ty.