中国会计准则与国际财务报告准则趋同程度——资产计价准则的经验检验

Abstract

本文创新性地修订了Jaccard系数以使其适于全面衡量准则趋同程度,首次在国内区别准则"缺失"和"分歧"两种情况并借助该两种趋同度指标进一步揭示了准则差异的不同成因,进而发现它们与修订Jaccard系数三者之间的逻辑关系;首次使用详细的准则精准对比点,主要以资产计价相关准则为检验对象,分阶段定量考察了1998年以来中国会计准则(CAS)与国际财务报告准则(IFRS)的趋同程度及其变化趋势。研究结果表明,至少在所考察的准则方面, CAS与IFRS之间的趋同程度有了显著提高且在总体上实现了实质性趋同,目前绝大部分准则比较项目已达到高度趋同,但仍在少数领域存在细微差异;从差异的成因来看,一方准则缺乏相关规定所致差异是主因,两套准则规定不同所致差异则居次要地位;鉴于我国现阶段转型经济特征,CAS与IFRS的差异应属适度。

In this paper the Jaccard Coefficient is revised for measuring the whole set of standards harmonization/convergence,and for the first time inland the distinction between absence and divergence of the standards is made,by which the reasons for the difference between standards are examined deeply.What's more,we reveal the logical relationship among the Revised Jaccard Coefficient,absence and divergence indicators.This paper empirically measures the extent and trend of harmonization/convergence of Chinese Accounting Standards (CAS) with International Financial Reporting Standards(IFRS) since 1998 focused on the standards in assets measurement.The results imply that at least for the standards examined,the level of harmonization between the two sets of standards has been improved remarkably,the generally substantial convergence has been achieved,and nowadays most items have reached high-level convergence while moderate differences still exist.We also find that the dominant reason for difference between CAS and IFRS is the absence of detailed regulations in either set of standards rather than the divergence.We believe that the moderate differences between the two sets of standards are reasonable considering the characteristics of transitional stage of China.