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	会计准则国际趋同度量方法拓展——模糊聚类分析法初探; The Innovation Approach to Measuring International Convergence of Accounting Standards:A Trial of Fuzzy Cluster Analysis
	张国华 ; 曲晓辉
	2009
关键词	会计形式趋同 会计趋同度量 模糊聚类分析 Formal Accounting Convergence Accounting Convergence Measurement Fuzzy Clustering Analysis
英文摘要	一般认为,会计国际协调/趋同包括形式协调(准则协调)和实质协调(实务协调)两个方面。形式趋同是实质趋同的基础和前提,是当前国内外会计领域研究的热点问题,也是会计职业发展的重点领域。形式趋同程度的检验无论对会计理论的发展,还是对会计实务的改进都至关重要。由于会计国际趋同程度的量化研究方法存在多例证现象,以致研究结论相互矛盾或难以解释。本文以会计形式趋同度量为研究内容,在对国内外有关文献回顾的基础上,针对现有度量方法的不足和会计准则本身的特性,提出了会计形式趋同度量的新方法——模糊聚类分析法,并以我国会计准则为例,在对比点、度量方法的选择、度量的内容等方面对该领域方法论和方法创新进行了初步尝试。; It is generally accepted that international accounting harmonization/convergence consists of formal harmonization/convergence and material harmonization/convergence.Formal convergence is the foundation and precondition of material convergence.This is not only a hot issue in national and international accounting research,but also emphasized in the domain of accounting profession development.Testing the level of formal convergence is very important for both the development of accounting theory and the improvement of accounting practice.As quantitative approaches to the measurement of international accounting convergence are diverse ,the results of these approaches are often contradictory or unexplainable .It is necessary to find a suitable approach to reasonably measure the level of international accounting convergence.This paper focuses on the measurement of formal accounting convergence.Based on the review of existing literature,to overcome the weakness of current approaches for the measurement of accounting standards convergence,this paper combines statistical methods with the characteristics of accounting standards and proposes a new method of fuzzy clustering analysis for measuring formal accounting convergence .This approach is able to assess the convergence progress of national accounting standards with International Financial Reporting Standards(IFRS) not only as a whole,but also for single standards.Single standards can be clustered according to their convergence level,which will indicate the direction of further convergence efforts.Several new Chinese Accounting Standards were taken as a tentative example to illustrate the procedures and results of this approach.In order to make the method understandable and easy to operate,some suggestions on approach and methodology were provided for items for comparison,the choosing of measurement approaches,and dimensions of measurement etc.; 国家自然科学基金项目(70572091);教育部人文社会科学重点研究基地重大项目(2007JJD630011)的阶段性成果
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/102355]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	张国华,曲晓辉. 会计准则国际趋同度量方法拓展——模糊聚类分析法初探, The Innovation Approach to Measuring International Convergence of Accounting Standards:A Trial of Fuzzy Cluster Analysis[J],2009.
APA	张国华,&曲晓辉.(2009).会计准则国际趋同度量方法拓展——模糊聚类分析法初探..
MLA	张国华,et al."会计准则国际趋同度量方法拓展——模糊聚类分析法初探".(2009).

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