论文标题:经济转型期的会计改革：关于中国的研究
Accounting Reform During the Economic Transition Period: An Analytical Study to the Experiment of China
论文作者 Ahmed Ashraf Abd El-Hamid
论文导师 戴亦一,论文学位 博士,论文专业 国民经济学
论文单位 厦门大学,点击次数 52,论文页数 215页File Size8011k
2001-04-01论文网 http://www.lw23.com/lunwen_72402332/ 会计改革;经济转型;财务信息披露
Accounting reform,Economic transition,financial information disclosure
1978年以来，中国开始着手进行社会经济体制改革。中国经济体制改革方案的主要目标在于实现所谓的社会主义市场经济体制而不是集中计划经济体制。由于经济体制与会计体制之间存在着错综复杂的关系，因此，实行会计实务与规范的改革方案使之适应新的经济体制成为经济体制改革必不可少的先决条件。这也是进行本研究的基本背景。本论文回顾了中国经济转型期的会计改革进程。 本论文由以下六章组成： 在第一章中，作者对本文主题进行了概述，提出了要研究的问题及研究的目的，主要涉及以下几个方面：讨论当前经济改革方案对会计实务和规范的影响；讨论会计在实施经济改革方案中的作用；分析并评价中国经济转型期的会计改革进程；评价并分析中国会计披露适应新经济环境的进程。 在第二章中，作者回顾了1978年至今中国经济改革的进程，这是下文试图回顾并评价中国会计改革进程的重要一步。这一章的讨论表明： ·由于实行了经济改革方案，市场和交易机制得到了发展并在经济中发挥了首要作用。国家的作用在于应该能以法律体系和经济规范的形式来建立适合市场运作的框架。 ·中国自开始实行经济改革方案以来，其经济以前所未有的速度持续增长。 ·中国仍然自我定位于转型经济框架之中，同时，经济改革进程也仍在进行中。 在第三章中，作者讨论了经济改革对会计产生的影响，以及在经济转型期会汁的作用。这些讨论表明： ·当前的经济改革进程对财务报告的目标、会计实务以及会计规范框架 产生了重大影响。 ·另一方面，会计信息在转型期起了重要的作用。作者讨论了在经济转 型期会计发挥极为重要作用的两个主要领域：（）会计在实施私有化方 案进程中的作用：（2）会计在实现市场有效性方面的作用。 第四章阐述了中国经济转型期的会计改革进程。在集中计划经济时期，会计的关键作用在于有助于编制国民经济计划并监督其执行情况。因此，在中国，全国卜下采取了基余管理会计体制。自 1978年起，中国致力于改革其会计实务；使之适应新的经济体制并与国际会计惯例相一致。1985年颁布的会计法 （及 1999年的修订本）对统一会计体制与规范进行了改革，自 1992年开始发介了基本会计准则，同年发布了外商投资企业会计制度和股份制企业会计制度并随后进行了修汀及增补，这些都是极为重要的改变，从而使得中国的会计实务与囚际会计准则及惯例更为接近。 作者得出的结论是：尽管中国在改革会计实务与规范上取得了巨大进步，但其仍自我定位于转型框架之中。中国会计仍然面临一些问题，需要进一步改进，例如： 1．采用一整套与国际会计准则相一致的会汁准则； 2．教育和培训一大批合格的会计人员以服务于经济的快速增长； 3．解放中国人的思想观念，即从基于严格规则与规范的体制向需要会计人员的职业判断转变： 4．改变现行会计体制的指导原则，从国家强制执行的统一模式向完全由市场经济决定的模式转变。 会计改革进程的成功有赖于在经济改革领域取得的成就，在很大程度上还取决于以上这些问题的解决。 第五章致力于讨论会计披露对新的经济环境的适应性，这被视为会计改革进程中重要的先决条件。 这一章的讨论表明： ·在会计披露对新经济环境的适应过程中，存在着诸多影响因素并进行了 诸多努力，例如：建立证券市场、制定相关法律与规范。 ·当前的会计披露实务尚不令人满意，还应加以改进以使信息披露与国际 水平相一致。 通过回顾中国的和国际的会计实务以及相关会计文献，作者认为，披露分部信息和管理当局盈利预测可以被视为是改进中国上市公司会计披露的有效方式。为满足财务报表使用者的需要，这些信息通常被认为是必要的。而在中国，分部信息的披露还很欠缺并缺乏可靠性。此外，中国公司也不习惯于披露其盈利预测，这与其他发达市场上的状况有所不同。这些信息的披露引发了对一些问题的争议。因此，作者着眼于讨论和探讨中国财务分析师及银行信贷部门负责人的如下有关观点： ·会计披露的现状； ·改进分部信息和预测信息的披露现状及解诀有关有争议问题的可能性 因此，作者设计了一份调查问卷，并在2000年夏寄送给证券公司的财务分析师和银行信贷部门负责人。之所以选择这样的征询对象，是因为作者认为较其他使用者而言，他们有足够的背景来理解这些问题，并且有利用会计信息的能力。征询对象由37位证券公司（代表了当时中国所有最主要的证券公司）的财务分析师及85位中国的银行信贷部门负责人构成。调查问卷回收了67份，即问卷回收率大约是54－9％。作者利用SPSS统计程序对这些回收的问卷进行统计分析，以获得该研究调查结果的证据。 现将基于中国财务分析师和银行信贷部门负责人的答卷可以得出的主要结论归纳如下： ·答卷中大约67％的中国财务分析师和银行信贷部门负责人对会计披露 实务的现状尚不满意。
Since 1978 China started to reform its socio-economic system. The main objective of the China"s economic reform program is to apply what is called socialist market economic system instead of the central planned economic system. The complex interaction relationship between the economic systems and accounting systems created a vital prerequisit to adopt another program to reform the accounting practices and regulations to become relevant to the new economic system. This was the main motive to prosecuting this study reviewed the process of accounting reform in China during the economic transition period.This study includes six chapters as follows:In the first Chapter the researcher will give an introduction to the subject, the questions and the objectives of the study which mainly concerns:To discuss the effects of the current economic reform program on the accounting practices and regulations.To discuss the role of accounting in the implementation of the economic reform program.To analyze and evaluate the process of accounting reform in China during the economic transition period.To evaluate and analyze the process of adapting the accounting disclosure in China to the new economic environment.In the second chapter the researcher reviews the process of economic reform in China during the period from 1978 till now as an important step before the attempt to review and evaluate the process of accounting reform in China. The discussion in this chapter appears that:As a result of adapting the economic reform program, markets and trading mechanisms were developed to play central role in the economy. The role of the central government has been moving to establish an appropriate framework for the market in terms of legal systems and economic regulations.Since China embarked on its economic reform program its economy has been growing at an unprecedented rate.China still considered within the transition economic framework and the process of economic reform still in progress.In Chapter three the researcher discusses the effects of the economic reform on accounting and the role of accounting during the economic transtion period. The discussion suggests that:Accounting Reform During the Economic Transition Period: An Analytical Study to the Experiment of China.The current process of the economic reform has a significant influnce on the objectives of the financial reports, the accounting practices and the framework of accounting regulations.On the other hand accounting information has a significant role during the transitional period. The researcher discussed two main areas where accounting can plays a vital role during the economic transition period: (1) the role of accounting in the process of the privatization program (2) the role of accounting to realize the effectiveness of the market.The fourth chapter addresses the process of accounting reform in China during the economic transition period. During the period of central planned economy the key role of accounting was to facilitate the preparation of the national economic plan and the monitoring of its execution. Therefore, the Fund management accounting system was adopted throughout the country. Since 1978, there are a condensed efforts to reform the accounting practices in China to be suitable for the new economic system and in line with the international accounting practices. The issue of the accounting law in 1985(and its revision in 1999), reforming the uniform accounting systems and regulations in 1992 onwards, the issuance of the accounting standards since 1992 onwards, and the accounting regulations for foreign investment and share enterprises in 1992 along with their amendments and attachments are the most significant changes. These changes have reformed China"s accounting practices to be closer with the international accounting standards and conventions.The researcher concludes that although China made a great progress to reform its accounting practices and regulations, still considered within the transition framewo
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