国际经贸探索
國際經貿探索
국제경무탐색
International Economics and Trade Research
2008年
10期
58~62
,共null页
国际会计准则 法制环境 实证研究 文献述评
國際會計準則 法製環境 實證研究 文獻述評
국제회계준칙 법제배경 실증연구 문헌술평
IAS; institutional factor; empirical study; literature review
比较中国和英关国家应用IAS的法制环境，我们发现．中国证券市场缺乏对投资者的保护，会计准则的执行强度弱化，证券分析师发展水平落后，税财的一致性较高，产品市场竞争的自然约束效力不明显，这些制度背景的差异影响了会计准则的执行效果．并导致了实证研究中相当一部分国际文献的结论和理论解释在中国“水土不服”。
比較中國和英關國傢應用IAS的法製環境，我們髮現．中國證券市場缺乏對投資者的保護，會計準則的執行彊度弱化，證券分析師髮展水平落後，稅財的一緻性較高，產品市場競爭的自然約束效力不明顯，這些製度揹景的差異影響瞭會計準則的執行效果．併導緻瞭實證研究中相噹一部分國際文獻的結論和理論解釋在中國“水土不服”。
비교중국화영관국가응용IAS적법제배경，아문발현．중국증권시장결핍대투자자적보호，회계준칙적집행강도약화，증권분석사발전수평락후，세재적일치성교고，산품시장경쟁적자연약속효력불명현，저사제도배경적차이영향료회계준칙적집행효과．병도치료실증연구중상당일부분국제문헌적결론화이론해석재중국“수토불복”。
This paper is a literature review of the empirical studies on institutional factors for the enforcement of Inter national Accounting Standards, which was published by the top accounting journals after the establishment of IASB （from 2000-2006）. The paper summarizes the conclusions and methodologies, and provides enlightenment to the current accounting reforms＇ practices and guidance for academic researches as well. Compared with the western legal systems, the Chinese capital market has weak protection for investors, infirmed implementation of accounting standards, lagged analyst development, high consistency between finance and taxation, and indistinct, competition, which lead to the commixed evidences for western theories and conclusions of ＂not acclimatized＂ in China.
