發(fā)布時間：2018-03-28 22:29

  本文選題：會計準則　切入點：協(xié)調(diào)機制　出處：《天津財經(jīng)大學》2013年博士論文

【摘要】：會計準則是資本市場的基礎(chǔ)性制度安排,對企業(yè)的會計信息質(zhì)量具有重要的影響。在全球化的大背景下,會計準則的國際化成為各國政府、企業(yè)和投資者共同關(guān)心的問題之一�？v觀會計準則的發(fā)展歷史,會計準則秉承了“會計”的國際化傳統(tǒng),并受到具體環(huán)境的影響和制約而在不同國家逐步演化推進,形成了基于各國制度背景的國別會計準則。以此為基礎(chǔ),受全球經(jīng)濟貿(mào)易和資本流動擴大化的有力推動,會計準則逐步走向國際化,而其最終目標是實現(xiàn)全球統(tǒng)一。在會計準則的國際化進程中,區(qū)域與國際性的協(xié)調(diào)成為其中重要的方面。本文試圖從理論視角審視會計準則國際化的進程,運用博弈論制度分析對會計準則協(xié)調(diào)機制的內(nèi)涵和運行機理進行深入探討。特別是針對目前存在區(qū)域與國際性會計準則協(xié)調(diào)機制,本文采用理論分析和實證檢驗相結(jié)合的方法,探尋會計準則區(qū)域與國際性協(xié)調(diào)機制中固有的因果關(guān)系和實踐效果。論文共分5章,具體研究內(nèi)容如下：第1章會計準則協(xié)調(diào)機制問題的提出。本章主要介紹本文的選題背景與意義,相關(guān)國內(nèi)外文獻的述評,相關(guān)概念的界定,研究思路與研究方法,主要研究內(nèi)容和創(chuàng)新之處。第2章會計準則協(xié)調(diào)機制的建立。本章主要通過對會計準則產(chǎn)生和發(fā)展進程的回顧,對會計準則的國際化傳統(tǒng)進行梳理,為本文的研究提供史證支撐；同時,從會計準則本身的制度內(nèi)涵及其公共物品性質(zhì)出發(fā),構(gòu)建了會計準則區(qū)域與國際性協(xié)調(diào)的基本框架,并提出了會計準則的“三個維度”。為本文的以后各章提供一個基礎(chǔ)性的邏輯分析框架。第3章會計準則區(qū)域與國際性協(xié)調(diào)的演化博弈分析。本章從博弈論制度分析的角度出發(fā),對會計準則由習慣到習俗,由習俗到慣例,并且進一步制度化的過程進行系統(tǒng)分析,同時將由此引發(fā)的會計準則從國家到區(qū)域,再由區(qū)域到國際平臺的不斷擴散和演化的過程采用博弈模型予以展現(xiàn),體現(xiàn)了協(xié)調(diào)機制中固有的因果關(guān)系及其發(fā)展規(guī)律。第4章會計準則協(xié)調(diào)機制的實證分析。本章在理論框架的基礎(chǔ)上,通過實證方法對其中的部分結(jié)論進行檢驗。主要包括三個部分：第一部分對影響某一國家會計準則國際趨同戰(zhàn)略選擇的因素進行實證檢驗；第二部分則對目前存在的區(qū)域性會計準則協(xié)調(diào)組織的有效性進行檢驗；第三部分從微觀層面出發(fā),以投資者決策為視角,檢驗了我國會計準則國際趨同的實施效果。第5章,研究結(jié)論與政策建議。本章在對本文的主要結(jié)論進行整理和總結(jié)的基礎(chǔ)上,提出了相關(guān)的政策建議,并指出了本文的局限性。通過上述研究,本文的主要研究結(jié)論如下：(1)會計準則的國際協(xié)調(diào)的歷史進程表明,會計準則的制度內(nèi)涵及其公共物品特征,決定了會計準則的協(xié)調(diào)機制本身依賴于宏觀經(jīng)濟制度環(huán)境,同時,在不同層次的會計準則協(xié)調(diào)中,參與協(xié)調(diào)各方的利益分布差異明顯。(2)會計準則國際協(xié)調(diào)的不同層次中,協(xié)調(diào)機制的運行方式是不同的。在國家內(nèi)部,各國的會計傳統(tǒng)是形成會計準則的基礎(chǔ),同時,會計準則的確立則需要政府的“命令’’來實現(xiàn)；在區(qū)域性與國際性協(xié)調(diào)中,由于不同國家之間是平等參與會計準則協(xié)調(diào)進程的,因而其協(xié)調(diào)機制是以類似“市場”的機制運行的,各國之間的協(xié)調(diào)具有制度演化的基本特征。(3)本文實證部分的研究結(jié)論包括：首先,經(jīng)濟因素是影響某國會計準則國際趨同決策的首要因素,同時政治和文化等因素也對其產(chǎn)生影響,這些因素構(gòu)成了某一國家參與會計準則國際協(xié)調(diào)的基本動力；其次,目前存在的區(qū)域性會計準則協(xié)調(diào)組織在短期內(nèi)并未發(fā)揮其預(yù)期的作用；最后,盡管會計準則區(qū)域性協(xié)調(diào)組織的運行效果不明顯,但從投資者的角度出發(fā),積極參與到會計準則國際協(xié)調(diào)的進程中對我國資本市場的發(fā)展仍是有利的。最后,作者從加強資本市場制度建設(shè),積極參與區(qū)域與國際性協(xié)調(diào)組織并制定符合我國國情的會計準則國際協(xié)調(diào)策略的角度提出了相關(guān)政策建議。
[Abstract]:Accounting standards is the basic system arrangement of the capital market, has an important influence on the quality of accounting information of enterprises. Under the background of globalization, the internationalization of accounting standards has become one of the governments, enterprises and investors on issues of common concern. Throughout the history of the development of accounting standards, accounting standards, adhering to the "accounting" of the international tradition. And affected by the specific environment in different countries gradually promote, formed a national system of accounting standards based on the background of the country. On this basis, a strong impetus to global economic expansion of trade and capital flows, accounting standards internationalization, and its ultimate goal is to achieve global unity. In the process of internationalization of accounting the guidelines, the coordination of regional and international has become the most important aspect. This paper attempts to process from the perspective of internationalization of accounting standards, transport The system analysis of the connotation and operation mechanism of accounting standards coordination mechanism was discussed by game theory. Especially for the existing regional and international accounting standards coordination mechanism, this method of combining theoretical analysis and empirical test, explore the inherent regional and International Accounting Standards Coordination Mechanism in the causal relationship and the practice effect. Is divided into 5 chapters, the specific contents are as follows: the first chapter put forward the question of accounting standards coordination mechanism. The background and significance of this chapter mainly introduces the review of the related literature at home and abroad, the definition of related concepts, research ideas and research methods, the main research contents and innovations. The second chapter set up the coordination mechanism of accounting standards this chapter mainly through the accounting standards and the development process of the review of accounting standards internationalization of traditional carding, provide historical evidence to support for this study Support; at the same time, starting from the connotation of the system of accounting standards itself and the nature of public goods, to build the basic framework of guidelines for regional and international coordination of accounting, and put forward the accounting standards of "three dimensions". The following chapters provide a basic logic analysis framework. The third chapter analyzes the regional accounting standards with the evolution of international coordination game. This chapter from the perspective of institutional analysis of game theory, the accounting standards by the customs to Customs by the customs to the Convention, and further institutionalized system analysis, at the same time the accounting standards from the state to the region by region to spread and evolution of international the platform using the game model to show that reflects the causal relationship and the development law of the inherent coordination mechanism. The fourth chapter is the empirical analysis of accounting standards coordination mechanism. In this chapter the theory frame On the basis of the inspection on the part of the conclusion through empirical method. Mainly includes three parts: the first part makes an empirical test on the influence factors of a national strategic choice of international convergence of accounting standards; the second part is to test the validity of regional accounting standards coordination organization at present; the third part embarks from the the micro level, to investors from the perspective of inspection the effect of international convergence of accounting standards in China. In the fifth chapter, conclusions and policy recommendations. In this chapter, the main conclusions of this paper based on the collation and summary, puts forward relevant policy suggestions, and points out the limitations of this paper. Through the above the research, the main conclusions are as follows: (1) International Harmonization of accounting standards in the historical process shows that the system connotation of accounting standards and the characteristics of public goods, determines the accounting standards The coordination mechanism itself depends on the macroeconomic environment, at the same time, in the coordination of accounting standards of different levels in the interests of parties involved in the coordination of distribution difference is obvious. (2) different levels of international harmonization of accounting standards in the operation mode of coordination mechanism is different. In the interior of the country, the traditional accounting is the foundation of the formation accounting standards at the same time, the establishment of accounting standards needs the government "to achieve" order "; in the regional and international coordination in different countries is equal participation in the process of accounting standards, which is to run a mechanism similar to the" market "of the coordination mechanism, coordination between countries with basic the characteristics of the evolution of the system. (3) the conclusion of the empirical part of this paper includes: firstly, the economic factor is the primary factor affecting the international convergence of accounting standards in a decision, at the same time because of political and cultural Also affected, these factors constitute a basic power of countries participating in the international harmonization of accounting standards; secondly, regional coordination of accounting standards organization at present does not play its expected role in the short term; finally, although the accounting standards of regional coordination group operation effect fabric is not obvious, but from investors point of view, to participate actively in the process of international harmonization of accounting standards in the development of China's capital market is still favorable. Finally, the author from the strengthening of capital market system construction, actively participate in regional and international coordination organization and develop according to the situation of our country strategy of international harmonization of accounting standards put forward relevant policy recommendations.

【學位授予單位】：天津財經(jīng)大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F233

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