国际财务报告准则全球扩散的制度逻辑:经验证据与中国策略

The Institutional Logic of IFRS Global Diffusion: Empirical Evidence and China’s Strategy

虽然全球大部分经济体已采纳或向国际财务报告准则(IFRS)趋同,但各经济体采纳和运用IFRS的策略并不相同。研究通过手工收集数据识别了2000-2020年间全球162个经济体在“采纳”和“运用”IFRS两个环节、六个决策点上的显著差异。研究还从制度逻辑及政策扩散视角分析并检验了IFRS全球扩散的文化、政治及市场逻辑。实证结果表明,与盎格鲁撒克逊文化距离越远、国际政治地位越高及协调型市场经济体更迟采纳IFRS,且更倾向以有保留的方式运用IFRS;而与盎格鲁撒克逊文化距离越近、国际政治地位越低及传统自由市场经济体更早采纳IFRS,且更倾向以无保留的方式运用IFRS。进一步分析表明,当IFRS扩散面临不同制度逻辑冲突时,政治逻辑与市场逻辑较之于文化逻辑更易成为主导逻辑。研究还发现,在IFRS制定中掌握更多话语权及具有先发优势的经济体并不积极采纳IFRS。研究最后阐释了中国会计准则国际趋同策略的制度逻辑,并为全球经济治理变局下中国会计准则进一步国际趋同提供政策建议。

Although most of the economies over the world have adopted or converged to International Financial Reporting Standards(IFRSs),their adoption and application strategies are quite different.This study identifies significant differences in strategic behavior of 162 economies around the world in the adoption and application of IFRSs between 2000 and 2020.From the perspective of institutional logic theory, this study analyzes and tests the political, cultural and market logic of the global spread of IFRS.The empirical results show that the economy with higher international political status, longer cultural distance from Anglo Saxon culture and lower economic freedom adopts IFRS late, and it tends to adopt and apply it with lesser extent;while the economy with lower international political status, shorter cultural distance from Anglo Saxon culture and traditional liberal market economics adopts IFRS early, and it tends to adopt and apply it with greater extent.Further analysis shows that political logic and market logic are more dominant than cultural logic when facing institutional logic conflicts in IFRS diffusion.We also find that economies with more discourse power and first mover advantage do not actively adopt IFRS.Finally, the study explains the institutional logic of China’s international convergence strategy for accounting standards, and provides policy suggestions for the future international convergence of China’s accounting standards under the changing situation of global economic governance.