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随着全球经济联动性的不断提升,为深化区域间互利共赢的经济效益,提升与国际间财务报表的可比性,以应对全球化的市场竞争,两岸三地持续大力推动与国际财务报告准则接轨并加强配套政策。本文通过对相关文献的梳理,运用比较分析法,探讨两岸三地会计准则与合并报表相关规范的异同,认为合并报表会计准则的趋同虽能在一定程度上提升财务报表质量,为境外投资人及分析师提供较具可比性的财务报告,但仍需通过监管机构适时配合会计准则制定严谨的信息披露规范和完善资本市场监管机制,才能实质性提升会计准则趋同效益。
With the continuous improvement of the global economic linkage, in order to deepen the economic benefits of mutual benefit and win-win results among regions and improve the comparability with the international financial statements so as to cope with the globalization of market competition, the three places across the Taiwan Strait continue to vigorously promote cooperation with International Financial Reporting Standards Conform and strengthen supporting policies. This paper discusses the similarities and differences between the accounting standards and the relevant normative documents of the Mainland, Hong Kong and Taiwan by analyzing the relevant documents and using the comparative analysis method. Although the convergence of the accounting standards in the consolidated financial statements can improve the financial statements to a certain extent, Analysts provide more comparable financial reports, but still need to be regulated by the regulatory agencies in a timely manner with accounting standards to develop strict information disclosure standards and improve the supervision of capital markets, in order to substantially enhance the convergence of accounting standards.