摘要
隨著全球化時代的來臨，跨國企業與海外投資等國際商業活動逐漸增加，各國財務報表的整合性與可比較性也日益重要，為了使會計準則趨同，國際間採用國際財務報導準則(IFRS)已成為趨勢。然而，IFRS是以發達資本市場的經濟環境為基礎所制定，未考慮到未開發及開發中國家未具備完善的公允價值評估環境，政治、經濟發展也與已開發國家的有所差異，因此目前相關研究顯示實施IFRS的後續效果評價反應呈現兩極化。本研究採用文獻探討方式，收集相關研究文獻加以綜合整理，以英國、義大利、中國三個不同經濟環境類型的國家為代表，並以對國際會計制度有直接影響的8個環境特徵模式、盈餘管理及公允價值等議題為切入點，進一步探討導入IFRS後的效益、成本與影響。最後以中國在實質盈餘管理、公允價值會計準則及資訊環境影響實證結果進行分析，結果顯示若沒有適當的資本市場環境與體制做為基礎，可能無法有效的發揮IFRS的優勢與效益，而對於新興國家來說，強制實施IFRS並無法真正改善資訊揭露環境，也不一定能產生高品質的財務報表，重要的是擬定相關配套措施及強化監管制度才能使IFRS達到預期效益。
並列摘要
The era of globalization is coming. International commercial activities like multinational corporations and overseas investment are increasing day by day. Integration and comparability of financial statements for each country are also becoming increasingly important. In order to make the convergence of accounting standards, countries adoption International Financial Reporting Standards (IFRS) has become a trend. However, the rule of IFRS is based on economic environment of developed capital market. It doesn’t consider assessment of fair value in undeveloped countries and developing countries is not complete, and politics as well as economy differ from developed countries.So far Related studies have shown that implementation of IFRS subsequent evaluation of the effect of rendering polarized reaction. This study literature to explore ways to collect relevant research literature to consolidate, British, Italian, Chinese economic environment in three different types of countries represented and have a direct impact on the international accounting system 8 environment characteristic patterns, earnings management and the fair value of such topics as the starting point to further explore the benefits after introducing IFRS, cost and impact. Finally, the substance of earnings management in China, fair value accounting and information Positive environmental impact analysis of the results showed that if there is no appropriate capital markets and institutional environment as a basis, may not effectively exploit the advantages and benefits of IFRS, and for emerging countries, and can not really enforce IFRS Disclosure of information to improve the environment, not be able to produce high-quality financial statements, it is important to develop related measures and strengthen the regulatory regime in order to make IFRS achieve the expected benefits.
參考文獻
延伸閱讀
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