会计实务国际协调实证研究综述

Abstract

根据会计实务国际协调的实质内容,会计实务协调实证研究可分为会计方法的可比性协调、会计数据的可比性协调、会计信息含量的可比性协调和会计准则的遵循程度。借鉴国外经验,我国应加强会计实务协调方面的实证研究,特别应加强会计方法可比性协调的检验和会计准则遵循程度的检验

Empirical studies in international harmonization of accounting practic e can be classified into different types: accounting methods comparability relat ed ones, accounting data comparability related ones, information contents compar ability related ones, and degree of compliance with accounting standards related ones. Overseas experience shows that, for China, special attention and enhancem ent should be placed on the empirical studies related to the test of accounting methods comparability and that of the degree of compliance with accounting stand ards.