企业会计准则综合实施效果的实证研究

The Empirical Research of Comprehensive Implementing Effect of the Enterprise Accounting Standards

本文从经济后果的角度,采用实证检验的方法,运用模型,分别从损益表、资产负债表、资产负债表与损益表来考察它们之间的相关性和联合相关性,就企业会计准则(包括基本准则和具体准则)制定实施以来的总体效果进行实证分析。

In the aspect of economic effect,this paper uses the empirical method andthe model to obse rve the correlation and unite correlation between the profit and loss and the balance sheet,examines the comprehensive economic effect since implementing 'The enterprise accounting criterion'.