【Abstract】 Since the reform and opening, especially the 1990s, our country has carried on a series of reform for the purpose of strengthening international harmonization of accounting standards. Looked from the form, the difference between Chinese accounting standards and international accounting standards or international accounting convention has already been reduced greatly, and international harmonization of accounting standards in our country has yielded the huge achievement. However, the formal harmonization is insufficient, and the material harmonization is most important. "On one hand it is the inevitable extendibility and purpose of accounting harmonization; on the other hand, it is the aim of our country accounting reform and can manifest the achievement and effect of accounting reform." Therefore, the provider and the user of accounting information both extremely care about the effect of international harmonization of accounting standards. The research goal of this article, oriented to accounting information provider and user, is to inspect the effect of international harmonization of accounting standards, and analyze the achievement and problems, in order to provide the empirical evidence and policy advice for international harmonization of accounting standards and accounting reform. On the basis of making use of the relative research for reference made by domestic and overseas scholars, this article uses the positive research technique to lengthways compare and analyze the AB-share company’s change of the net profit difference, the net assets difference and the accounting information value relevance, expecting to make overall empirical appraisal to the effect of international harmonization of accounting standards. The conclusion of this article is as follows: with the development of international harmonization of Chinese accounting standards and the reduction of standards difference, the AB-share company’s net profit difference and the net assets difference he the tendency of reducing gradually in the overall, and the accounting information value relevance of AB-share company increases gradually in the overall, and the international harmonization of Chinese accounting standards has obtained the certain effect materially.论文范文
【关键词】 会计准则;国际协调;净利润差异;净资产差异;价值相关性;【Key words】 Accounting standards;International harmonization;Net profit difference;Net assets difference;Value relevance;