我国会计准则与国际财务报告准则之比较研究——基于利润表差异的实证检验

摘要/Abstract

摘要：

我国2007年起实施的新会计准则实现了与国际财务报告准则实质趋同，但二者在准则内容及报表格式上仍存在差异。文章以2007-2014年A+H交叉上市公司数据为样本，通过评估按照我国会计准则披露的盈余数据和经国际财务报告准则调整后的盈余数据的信息含量，来对我国会计准则与国际财务报告准则进行比较。研究结果表明：（1）在准则内容差异方面，按照国际财务报告准则披露的H股净利润能给投资者带来增量信息，且投资者关注的准则内容差异主要有资产重估、收入、固定资产和资产减值四大类。（2）在报表格式差异方面，扣除财务收益和其他投资收益的H股经营利润持续性高于营业利润，且能给投资者带来增量信息。文章为我国正在进行的会计准则国际趋同提供了理论依据。

关键词: 企业会计准则, 国际财务报告准则, 交叉上市, 框架效应, 盈余持续性, 事件研究法, 增量信息

Abstract:

China Accounting Standards (CAS) implemented in 2007 is different from International Financial Reporting Standards (IFRS) in both content of standards and format of income statements. Using A+H cross-listed companies from 2007 to 2014 as samples, this paper empirically compares information content between the two income statements by considering two major differences between them:net profit and profit from operation. The results suggest that net profit and profit from operation before financial income and other investment income in H shares income statements reported according to IFRS are both able to bring incremental information to investors, and investors are mainly concerned with the differences in recognition of revaluation of assets, revenue, fixed assets and devaluation of assets. Meanwhile, the per-sistence of profit from operation before financial income and other investment income reported according to IFRS is higher than that of profit from operation reported according to CAS. The paper provides a theoretical basis for the international convergence of CAS.

Key words: China Accounting Standards, International Financial Reporting Standards, cross-listing, framing effects, earnings persist-ence, event study, incremental information

周嘉南, 贾巧玉. 我国会计准则与国际财务报告准则之比较研究——基于利润表差异的实证检验[J]. , 2018, 30(2): 200-211.

Zhou Jianan, Jia Qiaoyu. A Comparative Study on CAS and IFRS:An Empirical Test Based on the Differences in Income Statements[J]. , 2018, 30(2): 200-211.

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