语境文化、翻译策略与会计准则习得效率——基于中国与国际会计准则文本的实验证据

Context Cultures,Translation Strategies and Learning Efficiency of Accounting Standards: Experimental Evidence Based on ASBE and IFRS Texts

虽然中国企业会计准则(ASBE)在内容上实现了与国际财务报告准则(IFRS)实质趋同,但在体例结构与语言特征上采取了与IFRS迥异的本土化风格。研究借鉴Hall(1976)语境文化理论比较了ASBE文本的高语境特征与IFRS中译本的低语境特征、基于Nida(1964)功能等效翻译理论识别了ASBE文本的归化翻译策略及IFRS中译本的异化翻译策略。研究还采用实验研究方法检验了中国会计专业学生在不同任务模式下对ASBE与IFRS中译本的习得效率。实证结果表明低语境准则文本更有利于解决复杂任务模式下的会计问题,而对IFRS的归化翻译处理有助于提高复杂任务模式下会计准则习得效率。研究进一步探究了文本完整性与可读性因素在上述影响过程中的中介作用机制,并对中国会计准则的进一步国际趋同及IFRS基金会的会计准则全球化愿景提供了文本层面的政策建议。

Although the Chinese Accounting Standards for Business Enterprise ( ASBE) has substantially converged with the International Financial Reporting Standards (IFRS) in content, it adopts a localized style in terms of structure and language characteristics. As such, it differs markedly from the IFRS in linguistics. Using context culture theory, we compare the ASBE's high-context feature to the IFRS's low-context feature. Using functional equivalence theory, we identify the ‘ foreignizing' feature of the Chinese IFRS and the ‘domesticating’ feature of the ASBE texts, from a translation perspective. We empirically study the learning efficiency of ASBE and Chinese IFRS, and find that the ASBE high context culture is not conducive to solving accounting problems and a domesticating translation is helpful to improving the learning efficiency of accounting standards especially in complex task models. We further explore text completeness and readability as intermediary factors in how context culture and translation strategy influence learning efficiency.