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The international harmonization progress of China Accounting Standards: A review of quantitative research


In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.


近年来, 检验中国会计准则国际协调效果的量化研究日益增多, 但由于研究 的切入点、 样本、 变量及期间的选择和采用的方法不同, 结论存在诸多差异甚至相互矛盾, 以致这些研究的理论价值和现实意义值得系统探讨。 该研究首次系统地分类探讨我国会计准则国际协调效果的量化研究, 从我国会计准则与国际会计准则具体条款的协调程度, 以及基于我国会计准则和国际会计准则编制的会计报表数据差异、 会计信息含量差异和会计盈余质量差异四个方面, 对我国会计准则国际协调效果量化研究的文献进行了回顾, 最后对全文进行了总结并对后续研究提出建设性意见。


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Correspondence to Xiaohui Qu.

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Translated and revised from Kuaiji Yanjiu 会计研究 (Accounting Research), 2006, (2): 14–18

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Qu, X., Gao, F. The international harmonization progress of China Accounting Standards: A review of quantitative research. Front. Bus. Res. China 2, 483–496 (2008).

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