中國會計研究

內容概要

　　《中國會計研究(2010年第2卷)(第1期)》講述了：AccountinStandards Reform in China
and theRole ofSubsidiary Earnings Information j力Decision
MakingGovernm en t Accoun tin~Reform in China：Incen rives
oFStakeholders and the Impact ofthe Institutional
EnvironmenfFunction ot’Property Rigts jn Chinese CPA Auditing：Evolu
tion and ExtensionAn Evaluation ofFair Value ACCOInting Towards the
FundamentalCharacteristics ofFinancial ACCOUnting.

書籍目錄

編輯的話
中國會計準則改革與子公司盈余信息的決策有用性
基于利益相關者動機與制度環(huán)境的中國政府會計改革研究
中國注冊會計師審計的產權功能：演化與延伸
關于公允價值會計的研究——面向財務會計的本質特征
特刊《家族企業(yè)會計與報告》征文啟事)

章節(jié)摘錄

版權頁：插圖：It is also interesting to contrast Ge'S view with the current Chinese regula-tion and practice relating to FV accounting.FV measurement has been adopted in over 25 of the 38 current Chinese accounting standards，either for initial meas-urement，subsequent measurement，impairment test，or other uses.However.the number of companies that actually use FV has been limited（e.g.，25 out of 772 firms that had investment property adopted the FV model in 2009）（MoF，2010）.In most cases，F(xiàn)V is a restricted option in the accounting standards.For exam-pie，the FV model may be used if there is clear evidence that the fair value of aninvestment property can be reliably determined on a continuing basis.AS a resuh.the impact of FV measurement on profit in listed Chinese firms has been reDortedto be less than one percent（MoF，2009）.In light of these circumstances，the MoF did not follow the IASB in allowing certain financial assets to be reclassifiedin response to the financial crisis（IASB，2008；MoF，2009）.There have been numerous studies of the value relevance of IFRS in the con-texts of developed economies（e.g.，Europe，Australia），but there is little re-ported empirical evidence on this issue in the Chinese context.Lu and Zhang（20 1 0）help to address this gap.Taking advantage of the fact that the adoption 0fthe new Chinese accounting standards issued in 2006 increases the difference be-tween the earnings of the parent company and the consolidated earnings of thegroup，Lu and Zhang（2010）hypothesize and find evidence that the differencebetween the two earnings figures provides no incremental information before theadoption，but it does after the adoption.This suggests that the new accountingstandards enhance the value relevance of accounting information.In addition，thestudy demonstrates that the retained earnings of subsidiaries contained in the con-solidated earnings but not in the parent firm'S earnings actually provide incremen-tal information and that the adoption of the cost method in parent firm Statementsfor investments in subsidiaries recovers the information lOSS caused by consolida-tion techniques.

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《中國會計研究(2010年第2卷)(第1期)》是由經濟科學出版社出版的。

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