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Study On Economic Consequences For Accounting Standards' Internationalism In China

Posted on:2005-10-26Degree:DoctorType:Dissertation
Country:ChinaCandidate:M H CuiFull Text:PDF
GTID:1116360125453386Subject:Forestry Economics and Management
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Our country has carried though accounting principle internationalization for 20 years, published accounting principle is mostly based on the international accounting rinciple's demand.But, in 2001,with the reforming of International accounting standard board,IASB sets up new objective, we published any principle or rules are facing new challenge. To adjust or keep the current situation,To accelerate internationalization or properly slow down, and advance to be international steadily ?Our country's accounting principle is encountering great difficulty of accounting principle internationalization. This thesis use the economic result theory of accounting principle internationalization to illustrate the economic result of accounting principle internationalization, and consider that accounting principle internationalization must have economic result, based on the accounting principle internationalization's degree of our country's current situation to study the demonstration on the economic result of accounting principle internationalization, providing the new theory, thinking and method for our country's accounting principle internationalization, benefit to solve the problems of our current accounting principle internationalization.The thesis illustrates economic result theory of accounting principle internationalization, according to frame of accounting principle theory, point out the properties of economic result of accounting principle internationalization applying to accounting principle. Use the property right definition as the objective of establishing the accounting principle internationalization, so to harmonize the benefit to take part in the formulate international accounting principle, acquire more authorization of international accounting principle establishment, reduce the negative economic result of accounting principle internationalization, strive for more positive economic result of accounting principle internationalization.Based on the theory of accounting principle economic result, accounting principle must have the economic result, foreign country's research results have proved this point, but will it product the economic result when our country carry though the accounting principle internationalization? In chapter 3, it has analyzed the momentum of economic result of accounting principle internationalization domestically and internationally, and utilize the specific domestic and international case to prove that our country's accounting principle internationalization must has the economic result.In Chapter 4, Using the combination of criterion research and empirical research to study internationalization degree of accounting principle internationalization in China, approved that not onlyrealize the accounting internationalization formally, but enhanced the accounting principle internationalization's level practically. It provides conditional evidence to prove the economic result of accounting principle internationalization.In Chapter 5, it has study on empirical research of accounting principle internationalization, Using import and export as the positive economic result of substitute variable, using the accounting profit practicability as the negative economic result of substitute variable, apply SPSS software to carry out hypothesis test. It proves that our country's accounting principle internationalization does not get the expected positive result, but pay a great cost for distorted accounting information. Negative result is obvious, it means our country's accounting principle internationalization progress must take our country's current situation into consideration, must not be eagerly or totally copy the international accounting principle.In Chapter 6, based the previous research result, proposed some assumptions for accounting principle internationalization. First, to improve in establishment authorization of accounting principle , including acquire the establishment authority of international accounting principle and reform the current accounting establishment situation which is un...
Keywords/Search Tags:Accounting Standards' Internationalism, Economic Consequences, Empirical Research in Accounting
PDF Full Text Request
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