越南会计原则国际趋同探讨International convergence of accounting standards in Vietnam 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 本钱市场的全球化，特殊是投资者对可比性和通明信息的需求，促使国度管帐准则(NAS)与国际管帐准则(IAS/IFRS)勺趋同。世界上很多国度在国际管帐准则/国际财政申报准贝(IAS/IFRS)的基本上制订了本身的管帐准则。而其他一些国度则全体或部门采取国际管帐准则。不管是全体采取国际管帐准则照样制订本身本国的管帐准则，都将赞助国度完美更好的管帐准则或更周全的信息表露。本研究旨在商量评价越南管帐准则(VAS)与国际管帐准则/国际财政申报准则(IAS/IFRS)的趋同水平。本研究重要处理以下几个成绩：第一部门是“管帐准则国际趋同的计量办法”。在现有文献综述的基本上，笔者总结和提出了曾经趋同的现有计量办法，包含欧氏间隔法、Jaccard’s系数和Spearman系数法等。笔者建议完美越南管帐准则(VAS)趋同的办法，提出相干的办法和办法论。第二部门是“中国和其他国度国际管帐准则/国际财政申报准则(IAS/IFRS)趋同的经历”。这部门的目标是研究中国和其他国度在制订管帐准则及国际趋同方面的经历。第三部门是论述“越南管帐轨制的现状”。在1986一1995年时代，越南管帐轨制受法国、苏联和美国元素的作用。1996年以来，越南管帐司法框架持续朝着供给通明的信息体系以知足社会主义市场经济须要的偏向完美。由越南财务部宣布的越南管帐准则(VAS)是在国际管帐准则/国际财政申报准则(IAS/IFRS)基本上修订的，以知足越北国家的情况和需求。但是，普华永道(2017)比拟了越南管帐准则(VAS)和国际管帐准则/国际财政申报准贝(IAS/IFRS)，指出两者之间存在差距。第四部门是“越南管帐准则(VAS)和国际管帐准则/国际财政申报准则(IAS/IFRS)趋同计量”。研究目标是基于隐约的办法，评价越南管帐准则(VAS)和国际管帐准则/国际财政申报准贝(IAS/IFRS)趋同所采用的计量，作者采取单一尺度、聚类尺度和一整套尺度评价越南管帐准则(VAS)和国际管帐准则/国际财政申报准则(ⅠAS/IFRS)趋同水平。准则趋同的程度分为四类：周全趋同、本质性趋同、本质性分歧和完整分歧。成果注解，越语论文，两套准则的趋同到达了中层的趋同。第五部门“提出越南管帐准则和国际管帐准则/国际财政申报准贝(IAS/IFRS)趋同途径图”。作者提出了今后持续几年分歧阶段的途径图，每一个阶段以下：第一阶段，持续总结和改良已公布管帐准则的的内容，修订和弥补的内容与国际管帐准则/国际财政申报准则(IAS/IFRS)分歧：第二阶段，持续依据IASB宣布的国际管帐准则/国际财政申报准则(IAS/IFRS)来公布新的管帐准则；第三阶段，运用国际管帐准则/国际财政申报准则(IAS/IFRS)对上市企业、金融机构及其他年夜型公司停止强迫实行，非上市企业则持续履行现有管帐准则；第四阶段，到2020年，请求中小型公司都采取国际管帐准则/国际财政申报准则(IAS/IFRS)。本文的重要进献以下：第一，作者提出了一个基于隐约聚类剖析的办法来情势上趋同的计量越南管帐准则(VAS)与国际管帐准则/国际财政申报准则(IAS/IFRS)。越南管帐准则(VAS)与国际管帐准则/国际财政申报准贝(IAS/IFRS)的整体趋同已到达平和的65。72%；第二，提出了在越南实施国际管帐准则/国际财政申报准则(IAS/IFRS)的道路图；第三，这项研究成果赞助政策制订者改良越南管帐准则(VAS)，以相符国际尺度。是以，这项研究的成果有助于监管机构、用户、财政报表的编制者和专业协会。 Abstract: The globalization of capital market, especially investors to demand than and transparent information, prompting the convergence of national accounting standards (NAS) and the international accounting standards (IAS / IFRS). Many countries in the world in international accounting standards and international financial reporting quasi bainite (IAS / IFRS) basically formulated of accounting standards. While some other countries are all adopt international accounting standards or department. Regardless of is all adopt international accounting standards still formulating their own accounting principles and will sponsor country perfect better accounting principles or more comprehensive information disclosure. This study aims to discuss evaluation Vietnam accounting principles (VAS) and international accounting standards and international financial declaration (IAS / IFRS) principle of convergence level. This study important following questions: the first is the "international convergence of accounting standards and the measures". In the existing literature basically, the author summarizes and puts forward the existing measurement methods have convergence, including Euclidean distance method, Jaccard s coefficient and Spearman coefficient method. The author suggests that the perfect Vietnam accounting standards (VAS) convergence method, put forward the methods and measures of coherence. The second department is China "and other national / international accounting standards international financial reporting principles (IAS/IFRS) convergence experience". The Department's goal is to study Chinese and other countries in the formulation of accounting standards and the international convergence of the experience. The third sector is a discussion of the "accounting system in vietnam". In 1995 1986 a Vietnam era, the accounting system is influenced by France, the Soviet Union and the United States of elements. Since 1996, Vietnam Accounting judicial framework continued toward the supply transparent information system to meet socialist market economy needs tend to perfect. By the Vietnamese Ministry of Finance announced Vietnam accounting principles (VAS) is in the international accounting standards and international financial reporting principles (IAS / IFRS) substantially revised to meet more of the northern states of the situation and needs. But PWC (2017) compared Vietnam accounting principles (VAS) and the international accounting standards and international financial reporting meta bainite (IAS / IFRS), points out that there is a gap between the two. The fourth sector is "Vietnamese accounting standards and international accounting standards (VAS) / international financial reporting principles (IAS/IFRS) convergence measurement". Research goal is vaguely based approach and evaluation Vietnam accounting principles (VAS) and the international accounting standards and international financial reporting quasi Pui (IAS / IFRS) convergence of the measurement, the author adopted single scale, scale clustering and a set of scale evaluation Vietnam accounting principles (VAS) and international accounting standards and international financial reporting principles (I AS/IFRS) convergence of the level of. The principle of convergence degree is divided into four categories: comprehensive convergence, convergence, the essence of the essence of the differences and different. Results note, convergence of the two set of principles to media convergence. The fifth sector "proposed accounting standards and international accounting standards in Vietnam / International Financial Reporting Standards (IAS/IFRS) convergence way bei". The author puts forward the graph way in the future for several years in different stages, each stage of the following: in the first stage, continuous review and improvement of accounting standards have been published, revised and make up the content and the international accounting standards international financial reporting principles (IAS/IFRS) divided: second stage, continued on the basis of international accounting standards / IASB announced the international financial reporting principles (IAS/IFRS) to announce the new accounting standards; the third stage, the application of international accounting standards international financial reporting principles (IAS/IFRS) to the listing Corporation, financial institutions and other large enterprises to stop the imposition, the non-listed company will continue to fulfill existing accounting principles; the fourth stage, to 2020, for small and medium-sized enterprises are take international accounting standards international financial reporting principles (IAS/IFRS). The important contribution of the following: first, the author puts forward the a vague clustering analysis method based on measurement of forms on the convergence of Vietnamese accounting principles (VAS) and international accounting standards and international financial reporting (IAS / IFRS) principle. Vietnamese accounting standards and international accounting standards (VAS) / International Financial Reporting Standards (IAS/IFRS) of the whole bay has reached the 65 level and convergence. 72%; the second is proposed in Vietnam the implementation of international accounting standards and international financial reporting a road map of principle (IAS / IFRS); third, the results of this research sponsorship policy formulation modified Vietnam accounting principles (VAS) to match the international standard. Based on the results of this study help regulators, users and preparers of financial statements and professional associations. 目录: |
