【作者】 劳川奇；

【导师】 赵德武；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 博士

【摘要】 尽管会计学与文化学分属不同的研究领域,各自有着不同的研究对象,但是,会计作为一种人类管理实践活动是受到其所处的文化环境的影响的,因而会计本身是拥有一定文化背景、充满文化内涵、蕴藏着深厚文化底蕴的。可以说,在会计文化的研究中,会计是核心,文化是背景。会计文化既是文化学研究的领域,同时也属于会计学研究的范畴,是一个会计与文化相互交融的概念。学科发展的一个基本趋势就是综合研究中伴随着分化探索,分化探索中又伴随着综合研究,会计学也不例外,因为在学科的接触点上更容易产生思想火花。本文将会计准则置于文化的背景下展开研究,从文化的角度诠释会计准则国际趋同,一方面会使我们对会计准则国际趋同的理解更加深透,视野更为广阔。另一方面,也能让我们摆脱就会计论会计、从管理看会计的局限,结合社会文化背景研究会计,把会计准则国际趋同与其所处的周边社会环境联系起来,使之具有较为全面和普遍联系的特点。对于会计准则国际趋同这一问题,从不同的侧面和角度进行研究是必要的,但本文的研究并未停留于会计准则国际趋同这一具体问题上,而是从历史发展的角度对会计准则的产生、发展的过程进行梳理。全球化的到来并不仅仅意味着世界各国经济联系的加强,而实质上反映了至西方工业革命以来,在世界范围内出现的以现代工业和科学技术为动力导致的传统农业社会向现代工业社会的转型,并由此所引起的社会文化的趋同转型。在全球化这一时代背景下,包括会计准则在内的会计文化也将面临着转型与变革,即朝着国际趋同的方向发展。既然将会计准则国际趋同放置于会计文化的背景下展开研究,则应首先阐述会计文化与会计准则的相互关系。首先,会计文化作为活动产品形式的存在,一般可划分为会计物质文化、会计制度文化、会计精神文化三类。其中会计制度文化是会计文化的中层构成部分,主要包括会计法律、会计准则、会计制度、会计道德等内容。由此可知,会计准则本身就是会计文化的重要组成部分,是人类制度文化在具体会计实务中的一种指导性和约束性的体现。其次,包含会计准则在内的会计制度文化必须要有相应的会计文化总体的配套和支撑才能真正实现,这主要又是作为基础的会计物质文化、动力的会计精神文化、保障的会计制度文化的有机结合和相互依赖与相互作用的结果。会计准则国际趋同的前提必然是世界各国的会计准则或多或少存在着一定的差异,倘若各国的会计准则完全相同,则也失去了相互比较、借鉴、趋同的必要。因此会计准则的中西方差异乃是其国际趋同的前提条件。而由会计文化环境不同而导致的会计文化的差异则是引起世界各国会计准则差异的主要因素。故欲探寻中西会计准则差异的成因,首先就应了解和掌握中西会计文化之所以产生差异的原因。影响中西会计文化形成的环境因素主要包括自然地理环境、社会经济基础、社会政治结构、文化价值观维度四个方面究竟引起会计准则国际趋同的动因为何?有的学者将其归因于经济全球化的作用,而忽视了隐藏在经济全球化背后的文化因素,更忽视了社会文化对其的影响。包含会计准则在内的会计制度文化本身就是会计文化的重要组成部分,而会计文化作为社会文化的一部分,必然也会受到其的影响。故而,会计准则国际趋同实质是社会文化的趋同转型进而引起会计文化的趋同转型而导致的。通过社会文化趋同转型→会计文化趋同转型→会计准则的国际趋同这一路径,我们可以清楚地看到会计文化的转型与趋同发展乃是隐藏在会计准则国际趋同背后的推动力。通过回顾会计发展的历程,我们可以清楚地看到在会计文化转型发展的过程中,会计文化的传播和借取甚至涵化起到非常重要的作用,特别是在近代文明交往与交流相对发达的情况下,会计文化在不同区域、不同群体之间的传播与扩散更加明显。尤其到了全球经济一体化的当代,全世界正在组成或几乎组成了同一个商品经济体系,从而促进了包括会计文化在内的本土文化与外来文化之间的交流和趋同发展。在全球化时代,交流、竞争与合作已成为世界各国的共同愿望。‘统一性与多元性并存成为社会文化转型的一种基本态势。会计国际化正是顺应了这个态势,但趋同并不是等同,会计文化的差异是客观存在的。因而当代会计文化的趋同转型只是一种共同的发展趋向,并不是完全相同的结果。因此,会计准则国际趋同的发展态势将是国际化与本土化、统一性与多元性的有机结合。国际会计准则制定是为了增强各国财务信息的可比性,提高企业财务报告的质量,最终惠及信息使用者。因而,会计准则国际趋同的最直接的表现就是会计信息的可比性。在会计信息系统的加工环节,企业对会计政策的选择必然影响到信息加工过程,进而影响到最终生成的财务报表。因此,会计准则国际趋同首先最直接地体现在企业财务报表中所采用的会计政策的可比性上。影响公司会计政策选择的因素众多,宏观层面的一国会计文化环境是主要因素,此外微观层面的公司特征也是决定会计政策选择的重要因素。由于宏观层面的会计文化环境主要包括一国的经济、政治、法律、文化价值观等因素,较为综合难以——量化,因此用国家因素取代之。本文以全球采用国际会计准则的11个国家、8个不同行业共计227家上市公司为样本,以存货和折旧两项会计政策为例,运用1ogit回归的方法,重点分析国家和行业对会计政策选择的影响。结果表明：国别和行业均是影响会计政策选择的重要因素。然而,国别的差异相比较行业差异而言影响更为显著。这在一定程度上说明了一国的会计文化环境是影响会计准则国际趋同的最重要因素。这也为会计准则今后的发展提供了指引,即会计准则国际趋同并非朝着标准化、统一化的方向发展。因此,各国的会计准则制定机构在适应全球趋同的总体趋势下,应保持自身的国家特色,处理好会计准则本土化与国际化之间的关系。综上所述,本文主要通过两条主线、三个板块来展开研究。两条主线为、纵向主线和横向主线。横向主线即从会计文化切入,将会计准则国际趋同置于会计文化的背景下,形成社会文化的趋同转型→会计文化的趋同转型→会计准则国际趋同的研究框架,从而揭示了会计准则国际趋同的实质,即会计文化的转型与趋同发展是导致会计准则国际趋同的动因。纵向主线即会计文化从原始会计计量记录文化到农业会计(单式簿记)文化,由农业会计文化到商贸会计(借贷复式簿记)文化,再由商贸会计文化到为工业会计文化,最后再由工业会计文化到后工业会计文化演进过程进行分析,回顾了会计准则的产生、发展再到国际趋同的历程。三个板块为：第一部分,以第二章会计文化与会计准则的有机交融为内容。在介绍了会计文化的内涵、概念以及形态的基础上,详细阐述了会计文化与会计准则的相互关系。为其后的的研究奠定了基础。第二部分,以第三章会计准则国际趋同的前提、第四章会计准则国际趋同的动因、以及第五章会计准则国际趋同的展望为构成内容。主要有：(1)中西会计文化的差异是什么?影响中西会计文化差异的会计文化环境因素有哪些?(2)会计文化转型的含义、转型的条件与途径等基本内容。以及会计文化转型发展对会计准则国际趋同的影响。(3)社会文化发展的趋势和会计文化发展的规律是什么?会计文化及其会计准则今后发展的方向如何?这一系列概括的分析论述,有助于我们对各国不同会计准则相互间的比较与趋同发展的了解与掌握,深入地理解会计准则国际趋同的本质和动因,更好地预测其发展趋势。第三部分,以第六章会计文化对会计准则国际趋同影响的实证分析为内容。以会计政策选择为角度,实证地检验了会计文化环境对会计准则国际趋同的影响。本文的主要创新之处在于：第一,本文从文化哲学的独特视角研究会计准则的国际趋同,揭示了会计准则的内在的发展规律和趋势,不仅为本研究也为后续研究者提供了研究会计准则国际趋同的一个新的视角和分析框架。本文将会计准则国际趋同的研究置于会计文化的框架中,通过对会计准则国际趋同的前提、动因及其发展趋势的研究,一方面揭示了会计准则国际趋同的实质与发展趋势,同时也使本研究更具纵深性。第二,本文在借鉴国内外的研究成果基础上,以全球采用国际会计准则的11个国家,8个不同行业共计227家上市公司为样本,从会计政策选择的视角探讨会计文化对会计准则国际趋同的影响。目前针对会计准则国际趋同的实证研究主要集中于准则条文的一致程度以及财务报表数据(尤其是盈余)的可比性、会计信息含量的可比性方面,较少对财务报表所选择的会计政策的可比性展开国际比较的实证研究。而本文采用了二元选择模型中的Logit回归模型,克服了以往研究大多采用指数法的局限,能够把影响会计政策选择的宏观因素和微观因素联系在一起考虑。第三,本文根据理论分析和实证研究的结论,提出了相关的政策建议。本文认为：国际会计准则是由西方发达国家主导制定的,更多的反映了发达国家的政治、经济、文化需求,较少考虑发展中国家、转型经济以及新兴经济国家的实际情况。因此,我们应秉持国家利益至上的原则,既要积极主动地融入到会计准则国际趋同的潮流中,并对国际会计准则的制定施加影响；同时也要充分考虑我国的会计文化环境以及企业各自的特征,结合实际情况而不是全盘引进。这将有利于提高我国会计准则制定与实施的效果,维护发展中国家的利益。当然,从文化的背景研究会计准则国际趋同是一个崭新的视角和命题,由于涉及多个学科的理论知识,以及相关研究文献特别是个人水平的局限,本研究也存在着诸多不足更多还原

【Abstract】 Although accounting and culturology belong to different research fields and may have different research objects, it is undeniable that the circumstance of the accounting culture will have some impacts on the accounting as it is one form of human management practice. So accounting itself has some certain cultural backgrounds, and is full of cultural connotation. Therefore, in the study of accounting culturology, the accounting is the core, and the culture is the background. Accounting culturology is both in the study field of culturology and accounting, and they can influence each other simultaneously. Accounting culturology is the blend of the accounting and culturology in essence. It will make the understanding of accounting more deeply and broadly if we study the accounting criterions and problems under the framework of accounting culturology.Since the research of international harmonization of accounting criterions will be placed under the framework of accounting culturology, we should clarify the relationship between the accounting culturology and accounting criterions firstly. First, as the existence of product form, the accounting culturology can be divided into three parts:the accounting material culturology, the accounting institution culturology and the accounting spiritual culturology. The accounting institution culturology is the mainstay. It is mainly composed by accounting law, accounting criterions, accounting institution and accounting ethics, etc. Predictably, accounting criterions are one important part of the accounting culturology, and they are also the guidance and binding embodiment of the human institution culturology in some specific accounting practice. Secondly, the accounting culturology including accounting criterions can only be realized with the help of accounting subject. It is the interaction and interdependence of the accounting material culturology as the basis, the accounting institution culturolog as the power and the accounting spiritual culturology as the ensurence.The difference across countries is the premise of the international harmonization of the accounting criterions. If the accounting criterions across countries are exactly the same, it is not necessary for us to compare, study and harmonize each other. So the prerequisite of the international accounting harmonization is the difference between China and western countries’accounting criterions. Any country’s accounting is affected and limited by the accounting culturology and its circumstances. As the developing stages and the states of the circumstances between China and Western countries are quite different, the accounting culturology between China and Western countries will also be different. So the main cause of the difference of the accounting criterion across countries is the difference of the accounting culture caused by the different accounting circumstances across countries.What caused the international harmonization of the accounting criterions? Some scholars will attribute it to the globalization of the economy across countries. But they ignore the culture factors that hidden in the economic globalization, and they also ignore the influence of the overall social culture. The accounting criterions are among the accounting culture as embodiment of the overall institutional culture. So the accounting culture will be influenced heavily by the overall social culture as one part of it. The harmonization of the accounting criterions is generated by the harmonization of the accounting culture, which is one part of the harmonization of the overall social culture. Through the above review of the accounting history, we can make sure that the propagation and the cultivation of accounting culture play a great role in the development of the accounting culturology. Especially in the modern civilization exchanges and communication, the propagation of the accounting culture across countries and groups are more apparent. In the modern global economy, the whole world is composed as one commodity economy system. The trend facilitates the communication and harmonization between local culture and foreign cultures, which includes the accounting culturology.The contemporary globalization trend is the comprehensive exchanges and integration of the worldwide economy, politics and culture gradually. The common interests and common culture all over the world can be achieved through the collision, communication, competition and cooperation across countries, In general, the unity and diversity will exist simultaneous, which reflects the trend the integration and the assimilation of the culture and the society. But the difference of the accounting culturology will not disappear. The harmonization of the accounting culturology will only be a common development trend, and the difference will still last for a long time. So the development trend of the accounting criterions will be the integration of the internationalization and localization, and the integration of the unity and diversity.The original intention of the international accounting criterions is to enhance the comparability of the financial information across countries, and to improve the quality of financial reports which will benefit investors eventually. So the most direct expression of harmonization of accounting criterions is the comparability of the accounting information. During the process of accounting information system, the choice of accounting policy by enterprises must affect the information processing process, then affects the last generated financial reports eventually. So the harmonization of the accounting criterions will affect the comparability of the accounting policies used in the enterprises’financial reports mostly. There are many factors that may affect the choice of enterprises’accounting policies. The macroscopic level of one country’s accounting culture is the major factor, and the micro enterprises’characteristics will also play their roles. We use 227 listed enterprises which adopt the international criterions as our sample. The enterprises come from 11 countries and 8 sectors. We focus on the determinants of the choice of inventory and depreciation method. We use the logit model to analyze how the characteristics of the country factor and the sector factor affect the choice of accounting criterions. The empirical results suggest that the country of domicile and sector of operations are each significant determinants of the choice of accounting method across countries. However, country differences still appear to be greater than sector differences, even allowing for differences between countries in industrial structure. The empirical results prove that one country’s accounting culture circumstance is the most important factor that affect the process of the harmonization of the international accounting criterions. The results also demonstrate the development trend of the accounting criterions:the harmonization of the accounting criterions will develop towards the direction of both standardization and unification.The main contributions of the thesis are as follows:First, we analyze the harmonization of the international accounting criterions from the unique perspective of cultural philosophy. We reveal the internal development regularity and the trend of the accounting criterions. And we also put forward a new analysis framework for future research. We study the harmonization of the international accounting criterions under the framework of accounting circumstances. Through the analysis of the premise, reasons and trend ,of the harmonization, we reveal the essence and the trend of the international harmonization of accounting criterions on the one hand, and also put forward the framework for future research on the other hand.Second, we use the logit model to analyze the factors that may affect the choice of accounting criterions using the sample of 227 listed enterprises from 11 countries and 8 sectors. Currently, the empirical studies which studied the harmonization of the accounting criterions focused on the consistent of the provisions of the financial statements, and also focused on the comparability of the financial data(especially the surplus information) and the content of the financial information. The logit model can overcome the limitations of the index method used in the previous researches, and can analyze the factors that may affect the choice of accounting criterions both from the macro and the micro perspectives.更多还原