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一般认为,会计国际协调/趋同包括形式协调(准则协调)和实质协调(实务协调)两个方面。形式趋同是实质趋同的基础和前提,是当前国内外会计领域研究的热点问题,也是会计职业发展的重点领域。形式趋同程度的检验无论对会计理论的发展,还是对会计实务的改进都至关重要。由于会计国际趋同程度的量化研究方法存在多例证现象,以致研究结论相互矛盾或难以解释。本文以会计形式趋同度量为研究内容,在对国内外有关文献回顾的基础上,针对现有度量方法的不足和会计准则本身的特性,提出了会计形式趋同度量的新方法——模糊聚类分析法,并以我国会计准则为例,在对比点、度量方法的选择、度量的内容等方面对该领域方法论和方法创新进行了初步尝试。
It is generally believed that the international coordination / convergence in accounting includes two aspects: formal coordination (standard coordination) and substantive coordination (substantive coordination). The convergence of forms is the basis and premise of substantive convergence. It is a hot issue in the field of accounting both at home and abroad. It is also a key area of accounting career development. The examination of the degree of formal convergence is of vital importance both for the development of accounting theory and for the improvement of accounting practice. Due to the existence of multiple examples of quantitative research methods on the degree of international convergence of accounting, the conclusions of the studies are contradictory or difficult to explain. Based on the review of relevant literatures at home and abroad, aiming at the deficiencies of existing measurement methods and the characteristics of accounting standards, this paper proposes a new method of measurement of convergence of accounting forms - fuzzy cluster analysis Law, taking the accounting standards in our country as an example, we make a preliminary attempt on the methodology and method innovation in this field in terms of comparison points, the selection of measurement methods and the content of measurement.