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论我国企业会计改革的效果:基于会计政策可比性视角
引用本文:胡志勇.论我国企业会计改革的效果:基于会计政策可比性视角[J].广州大学学报(社会科学版),2009,8(9).
作者姓名:胡志勇
作者单位:广州大学,广东,广州510006
基金项目:广东省自然科学基金项目,广州市属高校社科项目 
摘    要:可比性是会计信息的重要质量特征,是我国企业会计改革的重要目标之一。会计政策可比性是会计信息可比性的基础,文章基于"可比性"概念及其指数设计要求,提出了在单一企业层面和企业总体层面上测定会计实务中会计政策可比性的新方法——Gower指数。运用Gower指数,对1994~2003年间我国企业会计政策可比性总体水平的分阶段测定结果显示:我国企业会计政策的可比性已达到了较高水平,在一定意义上表明我国企业会计实务的发展符合会计改革的目标。

关 键 词:会计制度变迁  会计政策可比性  Gower指数  会计实务

On the Effects of the Enterprise Accounting Reforms in China from the Perspective of the Comparability of Accounting Policies
HU Zhiyong.On the Effects of the Enterprise Accounting Reforms in China from the Perspective of the Comparability of Accounting Policies[J].Journal of Guangzhou University(Social Science Edition),2009,8(9).
Authors:HU Zhiyong
Institution:HU Zhiyong(Guangzhou University; Guangzhou; Guangdong 510006; China);
Abstract:Comparability is not only an important qualitative characteristic of accounting information but also one of the key objectives in the enterprise accounting reform in China.Accounting policies are the basis of the comparability of accounting information.Therefore,this paper,based on the concept of comparability and its requirements for the index design,proposes a new index on CAP,named Gower Index which is able to measure the comparability of the accounting polices at the single and general levels of busines...
Keywords:Change of Chinese Accounting Institutions  Comparability of Accounting Policies(CAP)  Gower Index  Accounting Practice
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