一、引言会计准则的国际趋同对于促进国际间商贸往来、增强公司会计信息质量、降低信息不对称程度和降低资本成本有较大的作用,近年来一直是国内外学术界研究的热门领域,也形成了较多的研究文献。大量研究表明,IFRS(国际财务报告准则)是一套高质量的会计准则(Leuz和Verrecchia,2000;Ashbaugh和Pincus,2001;Barth等,2008),因此,通常所指的趋 I. INTRODUCTION International convergence of accounting standards has a greater role in promoting international business transactions, enhancing the quality of corporate accounting information, reducing the degree of information asymmetry and reducing the cost of capital. In recent years, it has been a hot area for academic research at home and abroad. Formed a lot of research literature. Numerous studies show that IFRS is a set of high quality accounting standards (Leuz and Verrecchia, 2000; Ashbaugh and Pincus, 2001; Barth et al., 2008)