公共选择视角下国家会计准则国际趋同问题研究
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摘要
经济发展的全球化促进了会计准则的全球趋同。自2005年起,越来越多的国家开始实施国际财务报告准则(IFRS)。截止目前,世界上有100多个国家和地区已经采纳或将要采纳IFRS,会计准则的全球趋同已是大势所趋。会计准则全球趋同是一项系统工程,并非仅仅囿于准则层面,还涉及政府及相关机构、会计职业组织以及企业等诸多主体。实施IFRS这一进程中应该作何筹备?准则转换期间可能面临哪些问题和风险?政府及相关部门应当采取哪些措施?面对这样一些问题,每一个实施IFRS的国家均无法回避。故而,对这些议题的探索有其重大的现实意义。
然而,会计准则国际趋同毕竟是一个具体的公共选择过程,各国政府对这一进程的推进和实施亦基于其特有的制度背景。澳大利亚是全面采用国际财务报告准则的典型代表。因此,本文立足于澳大利亚这一主权国家,借助公共选择理论阐释其会计准则国际趋同的完整历程;从转换成本、课税立场及后果、企业的筹备瓶颈,以及实施中具体会计准则的难题等角度,剖析这一进程面临的共性问题和风险,并就政府及相关机构、会计职业组织以及企业等主体采取的解决对策予以分析,以期为我国及其他已经或将要实施IFRS的国家提供一定的参考和借鉴。
本文还对澳大利亚会计准则国际趋同的效果进行辅助性的检验,以经验证据提供进一步的补充。检验结果表明,澳大利亚在采纳IFRS之后会计信息的价值相关性在一定程度上有所提升,并且在1995-2006年期间其会计信息的价值相关性呈纵向增加趋势。
本文可能的研究贡献主要有三:一是以会计准则的公共物品属性为切入点,从公共选择视角阐释澳大利亚会计准则的国际趋同进程,并将公共选择的理念贯穿全文。二是分析一个主权国家在会计准则国际趋同进程中,自筹备到实施直至经常化可能面临的问题和风险,以及需要采取的措施等,尝试构建完整的分析框架,以对会计准则国际趋同进程的研究提供进一步的说明和支持。三是对澳大利亚会计准则国际趋同效果进行检验,发现1995-2006年期间澳大利亚会计信息的价值相关性呈纵向增加趋势。
The economic globalization promotes the global convergence of accounting standards. More and more countries have been adopting international financial reporting standards (IFRS) since 2005. To date, there are more than 100 countries having adopted or to adopt IFRS, and the global convergence of accounting standards becomes a tendency. The global convergence of accounting standards is a systems engineering, and is not only limited in the aspect of standards setting, but addresses other entities, such as the government and relative divisions, accounting professional bodies and business enterprises etc. There inevitably are many problems, such as how to prepare, what possible problems and risks will be facing during the transitional periods, and the countimeasures the government and relative entities should take for the countries which will adopt IFRS. Therefore, it is meaningful to explore the issues.
However, the international convergence of accounting standards is a specific process of public choice. Moreover, governments of different countries promote and implement the process based on their institutional backgrounds. Australia is a typical representative having adopted IFRS completely. Therefore, this paper systemeticly investigates and explains the whole Australian process of international convergence of accounting standards based on public choice theory. The dissertation focuses on the problems and risks encountered in the process related to the transitional cost, taxation stand and its effect, the bottlenecks of preparation in companies and problems of specific accounting standards in the implementation process, and analyzes the measurement taken by the government and its relative agencies, accounting professional bodies and business enterprises etc., in order to provide some references for China and other countries having adopted or to adopt IFRS.
The dissertation also takes a test on the effect of international convergence of Australian accounting standards, in order to provide some supplement for empirical research. The result suggests that the value relevance of accounting information have been improved to some extent after the implementation of IFRS in Australia. Moreover, there is an increase tendency on the value relevance of accounting standards during the period from 1995 to 2006.
The possible contributions of this paper could be summarized as follows:First, take public choice theory as the theory basis of international convergence of accounting standards, analyze the process of international convergence of Australian accounting standards beginning with the nature of public goods of accounting standards, impenetrate the thinking of public choice in the whole dissertation . Second, analyze the probable problems . risks and countimeasures during the international convergence process of accounting standards in a country, including the preparation, implementation and accomplishment, and try to construct the whole analysis framework, in order to provide illumination and support for the research of the issue. Third, test the effect of international convergence of Australian accounting standards,and suggest there is an increase trend on the value relevance of accounting standards during the period from 1995 to 2006.
然而,会计准则国际趋同毕竟是一个具体的公共选择过程,各国政府对这一进程的推进和实施亦基于其特有的制度背景。澳大利亚是全面采用国际财务报告准则的典型代表。因此,本文立足于澳大利亚这一主权国家,借助公共选择理论阐释其会计准则国际趋同的完整历程;从转换成本、课税立场及后果、企业的筹备瓶颈,以及实施中具体会计准则的难题等角度,剖析这一进程面临的共性问题和风险,并就政府及相关机构、会计职业组织以及企业等主体采取的解决对策予以分析,以期为我国及其他已经或将要实施IFRS的国家提供一定的参考和借鉴。
本文还对澳大利亚会计准则国际趋同的效果进行辅助性的检验,以经验证据提供进一步的补充。检验结果表明,澳大利亚在采纳IFRS之后会计信息的价值相关性在一定程度上有所提升,并且在1995-2006年期间其会计信息的价值相关性呈纵向增加趋势。
本文可能的研究贡献主要有三:一是以会计准则的公共物品属性为切入点,从公共选择视角阐释澳大利亚会计准则的国际趋同进程,并将公共选择的理念贯穿全文。二是分析一个主权国家在会计准则国际趋同进程中,自筹备到实施直至经常化可能面临的问题和风险,以及需要采取的措施等,尝试构建完整的分析框架,以对会计准则国际趋同进程的研究提供进一步的说明和支持。三是对澳大利亚会计准则国际趋同效果进行检验,发现1995-2006年期间澳大利亚会计信息的价值相关性呈纵向增加趋势。
The economic globalization promotes the global convergence of accounting standards. More and more countries have been adopting international financial reporting standards (IFRS) since 2005. To date, there are more than 100 countries having adopted or to adopt IFRS, and the global convergence of accounting standards becomes a tendency. The global convergence of accounting standards is a systems engineering, and is not only limited in the aspect of standards setting, but addresses other entities, such as the government and relative divisions, accounting professional bodies and business enterprises etc. There inevitably are many problems, such as how to prepare, what possible problems and risks will be facing during the transitional periods, and the countimeasures the government and relative entities should take for the countries which will adopt IFRS. Therefore, it is meaningful to explore the issues.
However, the international convergence of accounting standards is a specific process of public choice. Moreover, governments of different countries promote and implement the process based on their institutional backgrounds. Australia is a typical representative having adopted IFRS completely. Therefore, this paper systemeticly investigates and explains the whole Australian process of international convergence of accounting standards based on public choice theory. The dissertation focuses on the problems and risks encountered in the process related to the transitional cost, taxation stand and its effect, the bottlenecks of preparation in companies and problems of specific accounting standards in the implementation process, and analyzes the measurement taken by the government and its relative agencies, accounting professional bodies and business enterprises etc., in order to provide some references for China and other countries having adopted or to adopt IFRS.
The dissertation also takes a test on the effect of international convergence of Australian accounting standards, in order to provide some supplement for empirical research. The result suggests that the value relevance of accounting information have been improved to some extent after the implementation of IFRS in Australia. Moreover, there is an increase tendency on the value relevance of accounting standards during the period from 1995 to 2006.
The possible contributions of this paper could be summarized as follows:First, take public choice theory as the theory basis of international convergence of accounting standards, analyze the process of international convergence of Australian accounting standards beginning with the nature of public goods of accounting standards, impenetrate the thinking of public choice in the whole dissertation . Second, analyze the probable problems . risks and countimeasures during the international convergence process of accounting standards in a country, including the preparation, implementation and accomplishment, and try to construct the whole analysis framework, in order to provide illumination and support for the research of the issue. Third, test the effect of international convergence of Australian accounting standards,and suggest there is an increase trend on the value relevance of accounting standards during the period from 1995 to 2006.
引文
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