中文摘要：

笔者选择2007年～2010年同时发行A股和H股的公司作为研究样本，构建会计准则趋同指数进行研究，结果发现会计准则趋同确实提升了会计信息透明度，能够更好地实现资源配置，广义最小二乘法和动态面板GMM回归结果进一步证实了该结论。

英文摘要：

Accounting information transparency is an important part of stock market transparency, and high degree of accounting infor- mation transparency can reduce information asymmetry and investors ＇ expectations of capital market risk, and lead the investors＇ judg- ment and rational decision-making, in order to achieve the optimal allocation of resources. One of the main purposes of the accounting standards convergence is to enhance the accounting information transparency, but whether the accounting standards convergences can enhance the accounting information transparency has not been tested. Based on this, thepaper chooses the companies which to issue A shares and H shares from 2007 to 2010 as the research sample to construct the accounting standards convergence index and analyze the effects of the accounting standards convergence on the accounting information transparency. The results show that the accounting stand- ards convergence do enhance the accounting information transparency. This shows that the Chinese accounting standards reform is fruit- ful.