英美会计准则差异比较分析及其文化根源探索

摘要

由于美国和英国的政治、经济环境相似，而且美国与英国存在较为深厚的历史渊源。因此，众多的学者认为两个国家的会计准则是相同的。事实上，尽管两国的准则在某些方面具有相同之处，但由于两国的文化背景，特别是社会价值观念上存在差异，从而使得准则的具体规定、准则措辞等方面存在一定的差异。其中的一些差异是根深蒂固的。 本文首先对英美两国会计准则的整体概念框架和样本进行比较，并对发现的十五组准则差异的文化驱动因素进行了分析。随后，作者以Gray的“会计价值观”理论为指导，对准则差异进行了分组整理，并结合各项文化驱动因素分析结果，按照Hofstede的“五个文化维度”理论，挖掘了准则差异存在的文化根源。 通过上述研究，论文揭示了两国会计准则本身存在的差异，并进一步证实了文化因素是国家间会计准则差异存在的一个重要的因素。而且，在历史演进的过程中，两者相互作用、相互影响。这些研究将对国际财务会计准则的协调以及中国会计准则的修订和完善具有积极的借鉴意义。

目录

文摘

英文文摘

Acknowledgements

ChapterⅠ Introduction

1. 1 Research Statement

1.2 Significance of the Study

1.3 Preview of Each Chapter

Chapter Ⅱ Literature Review

2.1 Classifications in Accounting

2.1.1 Mueller's Classifications

2.1.2 Puxty's Classification

2.2 Theories on Culture Differences between US and UK

2.2.1 Culture Traits of US and UK

2.2.2 Hofstede's Culture Theories

2.3 The Relationship between Culture and Accounting Principles

2.3.1 Research of Ahmed Riahi- Belkaoui

2.3.2 Gray's Theory on Social Values and Accounting Practices

Chapter Ⅲ Methodology and Key Accounting Terms

3.1. Methodology

3.2 Key Accounting Terms Employed in the Thesis

Chapter Ⅳ Culture Drives for the Differences in US GAAP and UK GAAP

4.1 Culture Drives for the Establishment and Legal Authority

4.1.1 Differences Identified in the Establishment and Legal Authority

4.1.2 Culture Drive Analysis for the Differences Identified in Establishment and Legal Authority

4.2 Culture Drives for the Overall Accounting Concepts

4.2.1 Differences Identified in Overall Accounting Concepts

4.2.2 Culture Drive Analysis for the Differences Identified in Overall Accounting Concepts

4.3 Culture Drives for the Specific Accounting Matters

4.3.1 Differences identified in Financial Statements

4.3.2 Differences identified in the Method of Consolidation

4.3.3. Differences Identified in Recording the same Transaction

4.3.4 Culture Drive Analysis for the Differences in the Specific Accounting Matters

4.4. Culture drives for the Language Use

4. 4.1 A general Look at the Differences in Language Use

4. 4.2 The Sample Text Comparison

4.4.3 Culture Drive Analysis for the Sample Text

Chapter Ⅴ Culture Root Analysis

5.1 A quick Look at the GAAP Differences and Culture Roots

5.2 Culture Roots for Accounting Value Differences in GAAP

5.2. 1 Professionalism versus Statutory Control

5.2.2 Uniformity versus Flexibility

5.2.3 Conservatism versus Optimism

5.2.4 Secrecy versus Transparency

Chapter VI Conclusion

6.1 Findings

6.2 Suggestions

6.3 Limitations

Bibliography

Appendices