随着经济全球化的不断深入，国际财务报告准则（IFRS）在全球范围内被广泛采用。大量文献研究了IFRS的实施对资本市场的资源配置效率及其参与者经济决策的影响，而较少关注会计准则国际趋同能否促进实体贸易经济的发展。本项目将基于微观企业的进出口贸易数据，以2007年中国新企业会计准则实施为研究背景，实证检验中国会计准则的国际趋同对企业国际贸易行为的影响，并通过考察贸易对手国的会计准则来揭示其中的影响机理；进一步地，从企业产权性质和外贸产品特征两个角度出发，考察会计准则国际趋同发挥贸易促进效应的必要条件。理论上，本项目将从国际贸易这一新的视角拓展会计准则国际趋同的真实经济后果领域的文献，并从会计制度趋同角度补充制度与国际贸易领域的文献。实践上，可以从贸易促进效应角度为推进我国会计准则与IFRS的持续性趋同提供政策参考，对企业（尤其是外贸型企业）更加深入地贯彻实施新企业会计准则也具有较强的启示意义。

In the background of global economic integration, the world has witnessed the widespread adoption of International Financial Accounting Standards (IFRS) in recent years. Plentiful literature has investigated the role of IFRS reconciliation in facilitating resource allocation efficiency and decision usefulness in the capital market. However, evidence on whether complying with IRFS lead to freer movement of goods and production factors in international trades is quite limited. Utilizing detailed trade transaction data provided by China Customs Database, we empirically examine the impact of China IFRS convergence on firm-level import and export activities in this project. We also attempt to figure out the specific mechanisms through which IFRS convergence affects international trades by identifying the types of accounting standards applied by firms’ trading partners. Furthermore, we investigate the moderating effect of firms’ state owership and product-level features on the relationship between IFRS convergence and trade activities. Theoretically, our project will extend the literature on the real economic outcomes of IFRS convergence from the perspective of international trade. We will also identify differences in accounting standards as a new dimension of institutional distance and add to literature on the determinants of foreign trades. In practice, this project could provide guidance for keeping up with the IFRS persistent convergence to enhance international trades. Moreover, it also offers insights for firms that are engaged in foreign trades to strengthen the enforcement of IFRS convergence.