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会计准则的国际协调与盈余质量的研究 摘 要 自改革开放以来，特别是20世纪90年代以来，中国进行了一系列旨在加强 会计准则国际协调的改革。中国会计准则与国际会计惯例、国际会计准则的差异已经大大缩小，中国会计准则的国际协调也取得了巨大成果。但是，仅仅有形式上的协调是远远不够的，实质上的协调才是最重要的，一方面它是会计准则协调的必然延伸，是会计准则协调的目的所在；另一方面，它还是中国会计改革追求的目标，最能体现会计改革的成效。会计准则国际协调的最终目标是向会计信息使用者提供高质量的会计信息，以便不同国家或地区的会计信息使用者作出及时和正确的经济决策。但是，采用高质量的会计准则并不一定能够带来高质量的会计信息，因为盈余质量除受到会计准则的影响外，还受到其他因素的影响。因此，会计信息使用者、会计准则制定者、会计信息监管者以及会计研究者都十分关心中国会计准则的国际协调是否能够提高盈余质量。 关键词：会计准则 国际协调 盈余质量 International coordination of accounting standards and the quality of earnings Abstract Since the reform and opening up, especially since the 20th century, 90 years, China has carried out a series designed to strengthen The reform of the international coordination of accounting standards. Chinas accounting standards with international accounting practices, international differences in accounting standards has been greatly reduced, the international coordination of accounting standards in China have also made great achievements. However, only a form of coordination is not enough, in essence, is the most important coordination, coordination of accounting standards on the one hand it is an inevitable extension is where the purpose of Accounting Standards; the other hand, it is China The goal of accounting reform, accounting reform can best embody the results. International coordination of accounting standards the ultimate goal is to provide high quality accounting information users of accounting information to different countries or regions of the users of accounting information to make timely and correct economic decision-making. However, the use of high quality accounting standards will not necessarily bring high-quality accounting information, earnings quality because of the impact of accounting standards by the addition, but also by other factors. Therefore, users of accounting information, accounting standards setters, regulators and accounting information accounting researchers are very concerned about Chinas international harmonization of ac