中文摘要：

以2001~2012年的上市公司为样本,采用双重差分法检验了我国会计准则的国际趋同能否提高会计信息质量,分析了市场环境如何通过会计准则影响会计信息质量。研究发现：我国会计准则的国际趋同能够提高会计信息质量;公司所处地区的法律与投资者保护水平越高、地方政府的干预程度越低、会计准则的执行程度越高,会计准则的国际趋同就越能提高会计信息质量,但金融市场发展水平不能显著改善会计准则执行情况和会计信息质量。

英文摘要：

Using a sample of Chinese listed companies during the 2001 to 2012 period and the method of difference in difference, this paper tests whether the international convergence of Chinese Accounting Standards （CAS） can improve accounting information quality （AIQ）, and analyzes how market environment affect AIQ through the implementation of accounting standards. This paper finds that the in- ternational convergence of CAS can improve AIQ, and improve more AIQ when the level of law and investor protection is higher and the de- gree of intervention in local government is lower. But the level of financial market development cannot improve the level of implementation of accounting standards and AIQ.