中国会计准则国际趋同水平研究

A Study on the International Convergence Degree of Chinese Accounting Standards

本文依据多元统计理论,借鉴前人采用的距离分析和系数分析方法,实现了中国新会计准则与国际财务报告准则全面量化有层次的比较,测量了现行中国企业会计准则CAS与国际财务报告准则IFRS的趋同程度。在参数设计上,本文对Jaccard系数赋值指标进行了进一步改良,从而能够准确比较和分析"缺失"的来源,并估计中国会计准则在内容上对国际会计准则的覆盖程度。在操作方法上,本文对比较过程中方法选择、比较点设置等进行了细致的阐述,从而使得研究更为可信。研究结果表明,中国会计准则与国际财务报告准则的协调度仍有很大提升空间,其中一方准则缺乏相关规定导致的差异是主因,而绝大部分的缺失来自中国会计准则。在差异结构上,披露项目缺失水平高于计量项目,分歧水平低于计量项目。

The purpose of this paper is to provide a comprehensive comparison of the current Chinese Accounting Standards and the International Financial Reporting Standards on a quantitive basis, thus using the multivariate statistical models of Distance and Coefficient Analyses to measure the convergence degree of CAS and IFRS. The Jaccard Coefficient indice is further improved in order to locate and analyze the source of absence, and evaluate the completeness of CAS compared to the IFRS system. We also emphasize to explain the methods used in setting comparative points and comparing it afterwards,to make the research more transparent. The results reveal that plenty of room exits for the CAS to converge with IFRS, and the differences are mainly caused by absence rather than divergence. The structure of differences demon- strates that disclosure items have higher absence level but lower divergence level than measurement items