I会计准则变革对跨国直接投资的影响摘要：在经济全球化趋势不断加强的背景下，国家与国家之间的经济、文化、信息交流不断增强，会计准则国际趋同是顺应世界经济全球化发展的必然趋势。我国实施新的会计准则已有10余年，对市场投资环境产生了一定影响。本文以我国对外直接投资和外商直接投资双向跨国资本流动之和衡量我国和其他国家的跨国直接投资，从理论和实证两个方面，分析会计准则变革对跨国直接投资是否具有影响。绪论部分主要通过研究背景，研究意义，研究内容和研究方法作简要介绍，并且在本章最后介绍本论文的创新点。文献综述部分主要对国际会计准则变革对跨国直接投资相关研究成果进行归纳整理，分别从中国会计准则国际趋同的水平，会计准则国际趋同的经济后果和会计准则变革对跨国直接投资的影响三个方面对现有文献进行整理。本章通过对现有文献进行梳理，发现会计准则变革对跨国直接投资的影响还有待完善，从而引出本文研究主题。基于实证研究结果发现：会计准则变革有效促进了跨国直接投资的增加且会计准则变革更容易促进我国与已采用IFRS的国家之间的资本流动。文章最后为结论和建议，分别从提升会计准则趋同度、完善我国会计准则制定机制和监督机制三个方面提出建议，希望国际会计准则能够更好地服务于市场经济，为市场经济创造良好的制度环境。关键词：会计准则变革;外商直接投资;对外直接投资II四川外国语大学本科学位论文英文摘要TheimpactofchangesinaccountingstandardsontransnationaldirectinvestmentAbstract：Underthebackgroundofincreasingeconomicglobalization,theeconomic,culturalandinformationexchangebetweenthestateandthecountryhasbeencontinuouslyenhanced,andtheinternationalconvergenceofaccountingstandardsisaninevitabletrendinconformingtotheglobalizationoftheworldeconomy.Chinahasimplementednewaccountingstandardsformorethan10years,whichhashadacertainimpactonthemarketinvestmentenvironment.ThispapermeasuresthetransnationaldirectinvestmentofChinaandothercountriesbythesumofChina'sforeigndirectinvestmentandforeigndirectinvestmenttwo-waytransnationalcapitalflows.Fromthetheoreticalandempiricalaspects,itanalyzeswhetheraccountingstandardchangeshaveanimpactontransnationaldirectinvestment.Theintroductionpartmainlyintroducestheresearchbackground,researchsignificance,researchcontentandresearchmethods,andintroducestheinnovationofthispaperattheendofthischapter.Theliteraturereviewsectionmainlysummarizestheresearchresultsofinternationalaccountingstandardsreformontransnationaldirectinvestment,fromthelevelofinternationalconvergenceofChineseaccountingstandards,theeconomicconsequencesofinternationalconvergenceofaccountingstandardsandtheimpactofchangesinaccountingstandardsontransnationaldirectinvestment.Throughcombingtheexistingliterature,thischapterfindsthattheimpactofaccountingstandardschangesontransnationaldirectinvestmentneedstobeimproved,whichleadstotheresearchtopicofthispaper.Basedontheempiricalfindings,itisfoundthatthechangeofaccountingstandardseffectivelypromotestheincreaseofcross-borderdirectinvestmentandthechangeofaccountingstandardsismorelikelytopromotetheflowofcapitalbetweenChinaandcountriesthathaveadoptedIFRS.Thearticleconcludeswithconclusionsandrecommendations,andproposessuggestionsfromthreeaspects:improvingtheconvergenceofaccountingstandardsandimprovingChina'saccountingstandardssettingmechanismandsupervisionmechanism.Itishopedthatinternationalaccountingstandardscanbetterservethemarketeconomyandcreateagoodsystemforthemarketeconomy.surroundings.Keywords：AccountingStandardsChange,ForeignDirectinvestment,OutwardForeignDirectInvestmentIII四川外国语大学本科学位论文致谢...
