簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國現(xiàn)行會計(jì)準(zhǔn)則下的公允價(jià)值運(yùn)用研究姓名康欣華申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師李剛20090301ABSTRACTINTODAYSECONOMICANDSOCIAL,THEECONOMICENVIRONMENTASARESULTOFADRAMATICCHANGETOTHEBASISOFHISTORICALCOSTASREFLECTEDINMEASURESOFECONOMICRESOURCESHASBEENFARABOVETHEBOOKVALUEOFITSMARKETVALUE,WHICHSERIOUSLYIMPEDESTHEECONOMICMANAGERSOFTHERIGHTDECISIONSINRECENTDECADES,THEFAIRVALUEHASBEENAHOTDISCUSSIONISSUESINORDERTOADAPTTOCHINASCURRENTECONOMICSITUATION,ANDTOPROMOTETHEGOODOFCHINASFASTECONOMICDEVELOPMENT,THEMINISTRYOFFINANCEINOCTOBER2006ANDPROMULGATEDTHECURRENTCORPORATEACCOUNTINGSTANDARDSANDREQUIREMENTSOFALISTEDCOMPANYINJANUARY1,2007IMPLEMENTATIONBROADENTHEEXISTINGACCOUNTINGSTANDARDSOFTHEORIGINALFIELDOFACCOUNTINGTOACHIEVENEWBREAKTHROUGHS,THEBIGGESTBRIGHTSPOTISTHEREINTRODUCTIONOFTHEFAIRVALUEOFTHEMEASUREMENTATTRIBUTETHEUSEOFFAIRVALUEINOURCOUNTRYHAVEBEENSUSPENDEDAFTERTHEFIRST,ANDTHENTWISTSANDTURNSINTHEOPENINGPERIODTHISARTICLEISINSUCHASITUATIONTHEBASISOFFAIRVALUEACCOUNTINGSTANDARDSINTHECURRENTCONDITIONSOFTHEUSEOFSYSTEMSANALYSIS,DISCUSSEDTHEUSEOFFAIRVALUEOFTHEBUSINESSSITUATIONANDTHEIMPACTOFTHEFINANCIALREPORTWASDISCUSSEDINTHEFAIRVALUEOFTHEEXISTENCEOFTHEGLOBALFINANCIALCRISISATTHESAMETIME,STANDARDIZEANDIMPROVEOURCOUNTRYSUSEOFTHEFAIRVALUEMETHODALTHOUGHTHEUSEOFFAIRVALUEINOURCURRENTECONOMICSITUATIONSMOOTHLYENOUGH,BUTTHEDEGREEOFGOVERNMENTMANAGEMENTTHROUGHINCREASEDTOENHANCETHELEVELOFACCOUNTINGPERSONNELTOPRACTICEANDCULTIVATEANACTIVEANDOPENMARKETENVIRONMENT,ANDESTABLISHASOUNDINTERNALCONTROLSYSTEMOFENTERPRISES,STRENGTHENTHELEGALCONSTRUCTION,IMPROVETHEFAIRVALUEACCOUNTINGSTANDARDSTOIMPROVETHEFAIRVALUEOFINTEROPERABILITY,THEUSEOFFAIRVALUEWILLCONTRIBUTETOCHINASECONOMICANDSCIENTIFICDEVELOPMENTOFTHEMARKETKEYWORDSFAIRVALUECURRENTACCOUNTINGSYSTEMUSEFINANCIALCRISIS

簡介：河南大學(xué)碩士學(xué)位論文我國會計(jì)準(zhǔn)則國際協(xié)調(diào)的市場反應(yīng)研究姓名萬鵬申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師劉建中20090501國際協(xié)調(diào)后會計(jì)信息對股價(jià)的解釋能力也有所增強(qiáng)。結(jié)合前匿凡章的研究，第五章總結(jié)了論文的研究結(jié)論，提出了論文的局限性和研究前景。論文的研究結(jié)論為囡際會計(jì)準(zhǔn)則和中國會計(jì)準(zhǔn)則在準(zhǔn)則的執(zhí)行效果上存在著不同，在A股和B股市場上有著不同的市場反應(yīng)效果，兩者在不同的市場有著不同的會計(jì)信息價(jià)值相關(guān)性。在薪準(zhǔn)受|J實(shí)施以前，我國的雙重披露制度的必須的，有效的，兩種會計(jì)制度下的差異調(diào)節(jié)信息具有增量價(jià)值相關(guān)性，但在新準(zhǔn)則實(shí)施以后，兩種會計(jì)準(zhǔn)則的差異明顯減小，可以認(rèn)為我國新會計(jì)準(zhǔn)則這一國際會計(jì)協(xié)調(diào)路徑是可取的，實(shí)現(xiàn)了與國際會計(jì)準(zhǔn)則的實(shí)質(zhì)性趨同。關(guān)鍵詞價(jià)格模型；報(bào)酬模型；相對價(jià)值相關(guān)性；增量價(jià)值耩關(guān)性；市場反應(yīng)；會計(jì)準(zhǔn)則囡際協(xié)調(diào)效果II

簡介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書005O053本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本；學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文；學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)；學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版；在不以贏利為目的的前提下，學(xué)校可以適當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文作者簽名酋更叩年占月卻日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時(shí)間年月日各密級的最長保密年限及書寫格式規(guī)定如下廝II森I■萬鬲了～_秘密★10年最長10年，可少于10年機(jī)密★20年最長20年，可少于20年資產(chǎn)減值，引起以后不能轉(zhuǎn)回，則委員會FASB而國際會計(jì)準(zhǔn)則IAS36中要求，企業(yè)在前一次確認(rèn)資產(chǎn)減值損失以后，在計(jì)算資產(chǎn)的可收回價(jià)值中所使用的估計(jì)發(fā)生改變時(shí)，可以轉(zhuǎn)回以前年度已確認(rèn)的資產(chǎn)減值損失。本文就是基于這樣的背景，對資產(chǎn)減值的價(jià)值相關(guān)性進(jìn)行了研究。長期資產(chǎn)減值損失的性質(zhì)及其可否轉(zhuǎn)回，一直受到會計(jì)實(shí)務(wù)人員、準(zhǔn)則制定者、審計(jì)師以及監(jiān)管者的廣泛爭論。近年來我國上市公司資產(chǎn)減值已成為其盈余管理的主要工具之一，引起了監(jiān)管部門的密切關(guān)注。無論是FASB、IASB還是我國財(cái)政部頒布的會計(jì)準(zhǔn)則中對于資產(chǎn)減值的規(guī)定，目的都是在于進(jìn)一步體現(xiàn)會計(jì)的穩(wěn)健性原則，更真實(shí)地反映資產(chǎn)價(jià)值，增強(qiáng)會計(jì)信息的價(jià)值相關(guān)性。本文所研究的目的就是，檢驗(yàn)新會計(jì)準(zhǔn)則對資產(chǎn)減值的規(guī)定是否增強(qiáng)了會計(jì)信息的價(jià)值相關(guān)性。文章首先回顧了國內(nèi)外學(xué)者在資產(chǎn)減值和會計(jì)信息價(jià)值相關(guān)性方面的研究成果，然后對資產(chǎn)減值會計(jì)、價(jià)值相關(guān)性以及國內(nèi)外關(guān)于資產(chǎn)減值實(shí)務(wù)操作區(qū)別的理論分析，最后采用多元線性回歸分析法以及成對樣本的非參數(shù)檢驗(yàn)，對長期資產(chǎn)減值準(zhǔn)備的計(jì)提與轉(zhuǎn)回進(jìn)行實(shí)證分析。研究結(jié)果表明，從整體上看，在新會計(jì)準(zhǔn)則的規(guī)定下，上市公司計(jì)提長期減值準(zhǔn)備后增強(qiáng)了會計(jì)信息的價(jià)值相關(guān)性，計(jì)提的長期減值準(zhǔn)備數(shù)據(jù)本身具有增量價(jià)值相關(guān)性，而且，新會計(jì)準(zhǔn)則的規(guī)定使得公司利用長期資產(chǎn)減值進(jìn)行盈余管理的動(dòng)機(jī)弱于短期資產(chǎn)減值準(zhǔn)備，同時(shí)，研究還發(fā)現(xiàn)執(zhí)行新會計(jì)準(zhǔn)則的2007年度的會計(jì)信息對投資者的決策更有用，計(jì)提的長期資產(chǎn)減值準(zhǔn)備價(jià)值相關(guān)性顯著高于執(zhí)行舊會計(jì)準(zhǔn)則的2006年度，這為2007年1月1同起實(shí)施的企業(yè)會計(jì)準(zhǔn)則第8號資產(chǎn)減值中規(guī)定的關(guān)于已計(jì)提的長期減值準(zhǔn)備不可轉(zhuǎn)回的會計(jì)準(zhǔn)則變革提供了實(shí)證支持。關(guān)鍵詞長期資產(chǎn)減值價(jià)值相關(guān)性新會計(jì)準(zhǔn)則盈余管理

簡介：浙江工業(yè)大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則質(zhì)量特征研究對我國會計(jì)準(zhǔn)則質(zhì)量的評析姓名金怡申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師祝錫萍李明偉20091101浙江工業(yè)大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則質(zhì)量特征研究對我國會計(jì)準(zhǔn)則質(zhì)量的評析實(shí)施兩個(gè)層面對我國會計(jì)準(zhǔn)則的質(zhì)量進(jìn)行評析。從制定層面看，我國會計(jì)準(zhǔn)則存在基本準(zhǔn)則的理論性功能缺乏，會計(jì)處理方法的可選擇性較大，準(zhǔn)則的修訂頻率過快等問題。從實(shí)施層面看，我國會計(jì)準(zhǔn)則的可操作性存在缺陷。最后，本文針對我國會計(jì)準(zhǔn)則質(zhì)量存在的問題，結(jié)合影響會計(jì)準(zhǔn)則質(zhì)量特征的因素和我國會計(jì)準(zhǔn)則的實(shí)施情況，同樣從制定層面和實(shí)施層面提出相應(yīng)的解決對策，主要包括構(gòu)建科學(xué)的會計(jì)概念框架，提高會計(jì)準(zhǔn)則制定質(zhì)量，提高會計(jì)準(zhǔn)則實(shí)施質(zhì)量和建立合理的會計(jì)準(zhǔn)則質(zhì)量評價(jià)體系等。質(zhì)量關(guān)鍵詞高質(zhì)量會計(jì)準(zhǔn)則，會計(jì)準(zhǔn)則質(zhì)量特征，制定質(zhì)量，實(shí)施LL

簡介：廈門大學(xué)碩士學(xué)位論文企業(yè)會計(jì)準(zhǔn)則（2006）與國際會計(jì)準(zhǔn)則趨同問題的研究姓名陳睿申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師杜興強(qiáng)20090401ABSTRACTACCOUNTINGISANUNIVERSALLYINTERNATIONALCOMMERCIALLANGUAGEITPLAYSAIMPORTANTROLEININTERNATIONALTRADESANDECONOMICINTERCOMMUNICATIONCONVERGENCEOFACCOUNTINGHASBEENAISSUEWHICHACCOUNTINGACADEMICSHAVEPAIDMUCHATTENTIONTOINRECENTYEARSTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSCANENHANCETHECOMPARABILITYOFACOUNTINGINFORMATIONINTHEFMANDALREPORTSANDSTRENGHTENTHETRANSPARENTYITALSOHASASIGNIFICANTEFFECTONREDUCINGTHECOSTOFTRANSACTIONANDFINANCINGCAPITALFORENTERPRISESAFTERTHEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE’SRECONSTRUCTUREITHASMADEMANYEFFORTSTOPROMOTETHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSOURCOUNTRYHASTAKENALLACTIVEPARTINTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINFEBERAY2006，THEMINISTRYOFFINANCEINCHINAISSUEDTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006，WHICHISTHEEXCELLENTACHIEVEMENTOFOURACCOUNTINGREFORMATIONTHENEWACCOUNTINGSTANDARDSMEETSTHEREQUIREMENTOFMARKETDIRECTEDECONOMYIN0111“COUNTRYANDACHIEVETHESUBSTANTIALCONVERGENCEONTHEINTERNATIONALACCOUNTINGSTANDARDSIT’SUSEFULTOKEEPORDERINTHEMARKETDIRECTEDECONOMYSAFEGUARDTHEINTERESTSOFTHEPUBLICINVESTORS，ANDIMPROVETHEDEVELOPMENTOFECOMONYTHISPAPERADOPTSTHEEMPIRICALANALYSISTOSTUDYTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSANDACCOUNTINGPRACTICEINCHINATHEREARESIXCHAPTERSINTHEPAPERTHEFIRSTCHAPTERINTRODUCESTHEBACKGROUNDANDTHESIGNIFICANCEOFTHETOPIC，ANDTHERESEARCHTHREADOFTHEWHOLEARTICLETHESECONDCHAPTERDISCUSSESSOMERELATEDCONCEPTIONS，SUCHASINTERNATIONALIZATIONSTANDARDIZATIONHARMONIZATIONCONVERGENCE，ANDSOONTHETHIRDCHAPTEROVERVIEWSTHEDEVELOPMENTOFACCOUNTINGSTANDARDSINCHINAGIVESABRIEFSURTMAARYOFTHEHISTORYOFACCOUNTINGREFORMTHEFORTHCHAPTERFOCUSESONTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINCHINAITFIRSTLYMAKESACOMPARABLEANALYSISBETWEENTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006INCHINAANDTHEINTERNATIONALACCOUNTINGSTANDARDSTHENITUSESTHEAVERAGEDISTANCETOMEASURETHEDEGREEOFINTERNATIONALCONVERGENCETHEFIFTHCHAPTERMAKESEMPIRICALRESEARCHOFTHEINTERNATIONALCONVERGENCEOFACCOUNTING

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會計(jì)準(zhǔn)則下房地產(chǎn)公司盈余管理比較研究姓名晉峰龍申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)財(cái)務(wù)管理指導(dǎo)教師王海林20090312首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會計(jì)準(zhǔn)則下房地產(chǎn)公司盈余管理比較研究IIABSTRACTTHEREAREWIDEEARNINGSMANAGEMENTINCHINASLISTEDCOMPANIESWHICHHAVEBEENPROVEDBYMANYSTUDIESREALESTATELISTEDCOMPANIESPALYANIMPORTANTROLEBOTHINPEOPLESLIFEANDSTOCKMARKET,BUTTHEREAREFEWEMPIRICALSTUDYONEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESDRAWSWIDEATTENTIONACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006SIGNIFYSASUCCESSTOBEMOREINTERNATIONAL,ATTHESAMETIME,ITHASALSOTAKENSTEPSTOPREVENTLISTEDCOMPANIESFROMMANAGINGEARINGS,ANDRELATEDSTUDIESSHOWITWORKSWELLONTHELEVELOFTOTALLISTEDCOMPANIESHOWEVER,THEREISNORELATEDRESEARCHINTOREALESTATELISTEDCOMPANIESTAKINGSEVENYEARSDATAOFREALESTATELISTEDCOMPANIESASRESEARCHSAMPLE,THISDISSERTATIONWILLEXAMINETHEDEGREEOFDISCRETIONARYACCRUALSTOPROVETHEEFFECTSBROUGHTBYTHECHANGESOFACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006TOTHEBEHAVIOROFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESBASEDONMODIFIEDJONESMODEL,THEREISANINNOVATIVEMODELMEASURINGTHEDEGREEOFDISCRETIONARYACCRUALSWHICHISMOREAPPROPRIATETOREALESTATELISTEDCOMPANIESTHISDISSERTATIONDRAWSCONCLUSIONASFOLLOWING1THEREARESERIOUSEARINGSMANAGEMENTINREALESTATELISTEDCOMPANIES2THEREISASIGNIFICANTDOWNWARDEARNINGMANAGEMENTINREALESTATELISTEDCOMPANIESTOAVOIDPAYINGMORETAXES3THELEVELOFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESHASBEENGREATLYIMPROVEDONTHECONTRARYOFTHEMEASURESTAKENBYACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006KEYWORDSEARNINGSMANAGEMENTACCOUNTINGSTANDARDREALESTATELISTEDCOMPANIES

簡介：山東大學(xué)碩士學(xué)位論文我國會計(jì)準(zhǔn)則國際協(xié)調(diào)效果研究基于20062007年AH股的比較姓名翁春苗申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師羅新華20090325山東大學(xué)碩士學(xué)位論文一一WIL曼曼皇曼鼉曼蔓舅治理結(jié)構(gòu)；第三，積極培育和嚴(yán)格規(guī)范審計(jì)市場；第四，提高投資者的知識水平和法律意識最后，加大培訓(xùn)力度，全面提高會計(jì)人員的職業(yè)判斷能力。文章的創(chuàng)新點(diǎn)之一是基于新準(zhǔn)則實(shí)施的背景，從AH股上市公司的角度來分析會計(jì)準(zhǔn)則國際協(xié)調(diào)效果；之二是實(shí)證部分不僅比較了凈資產(chǎn)和凈利潤的差異，即從技術(shù)因素方面考慮準(zhǔn)則形式協(xié)調(diào)狀況，而且還從價(jià)值相關(guān)性的角度分析了不同市場上投資者對會計(jì)信息的反應(yīng)，來看準(zhǔn)則的實(shí)質(zhì)協(xié)調(diào)結(jié)果。6關(guān)鍵詞會計(jì)準(zhǔn)則；國際協(xié)調(diào)；效果

簡介：中國石油大學(xué)（華東）碩士學(xué)位論文新會計(jì)準(zhǔn)則下上市公司盈余管理治理研究姓名田任翠申請學(xué)位級別碩士專業(yè)工商管理（會計(jì)學(xué)）指導(dǎo)教師魏振香李玉萍20090501STUDYOFEARNINGSMANAGEMENTGOVERNANCEOFLISTEDCOMPANIESUNDERTHENEWACCOUNTINGSTANDARDSTIANRENCUIACCOUNTINGDIRECTEDBYASSOCIATEPROFWEIZHENXIANGDIRECTEDBYASSOCIATEPROFLIYUPINGABSTRACTWHETHERINSIDEOROUTSIDE，ITISVERYPOPULARTHATLISTEDCOMPANIESMAKEUSEOFEARNINGSMANAGEMENTUNSUITABLYANDTHEIMPROPEREARNINGSMANAGEMENTHASMANYADVERSEIMPACTS，RESULTINGINACCOUNTINGINFORMATIONDISTORTION，BAFFLINGTHEHEALTHYDEVELOPMENTOFSECURITIESBUSINESS，DAMAGINGINVESTOR’SBENEFITANDDISTURBINGTHESOCIALECONOMYSYSTEMSO，F(xiàn)INANCIALANDECONOMICSCHOLARSALLOVERTHEWORLDHAVEPAIDMOREATTENTIONTOHOWTOGOVERNEARNINGSMANAGEMENTINALLOFTHEPRACTICESOFEARNINGSMANAGEMENT，ITISACORETHATGOVERNSLISTEDCOMPANIES’EARNINGSMANAGEMENTBYACCOUNTINGSTANDARDSTHEREFORE，THISTHESISSTUDIESEARNINGSMANAGEMENTGOVERNANCEOFLISTEDCOMPANIESBASEDONTHENEWACCOUNTINGSTANDARDSINORDERTOIMPROVEENVIRONMENTSOFLISTEDCOMPANIES’EARNINGSMANAGEMENT，PRESCRIBEMECHANISMSOFEARNINGSMANAGEMENTGOVERNANCE，ENHANCEEFFECTIVENESSOFACCOUNTINGSTANDARDSANDINCREASEEFFICIENCYOFCAPITALMARKETSTHISTHESISISDIVIDEDINTOSIXCHAPTERS，INWHICHTHESECOND，THIRD，F(xiàn)OURTHANDFIFTHCHAPTERSAREIMPORTANTTHESECONDCHAPTERISTHETHEORYBASISINTHISARTICLE，WHICHBRINGSFORWARDTWOBASICTHEORIESTHATAREEFFICIENCYTHEORYOFCAPITALMARKETSANDCORPORATEGOVERNANCESTRUCTUREBYANALYZINGTHEMEANINGOFGOVERNANCEATTHESAMETIME，ITPOINTSOUTTHEGOALOFEARNINGSMANAGEMENTGOVERNANCEISTOACHIEVEMARKETEFFICIENCYTHENDEMONSTRATESTHEINTERACTIVERELATIONBETWEENACCOUNTINGSTANDARDSANDEARNINGSMANAGEMENTGOVERNANCETHEACCOUNTINGSTANDARDSAREIMPORTANTSTANDARDSANDBASESOFEARNINGSMANAGEMENTGOVERNANCEANDTHEPRACTICESOFEARNINGSMANAGEMENTGOVERNANCEPROMOTETHEIMPROVEMENTSOFACCOUNTINGSTANDARDSTHETHIRDCHAPTERISBASED013THESECONDCHAPTERDESCRIBESTHECURRENTSITUATIONANDPROBLEMSOFLISTEDCOMPANIESEARNINGSMANAGEMENTGOVERNANCEAFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDSINTHEFOURTHCHAPTERITSUMMARIZESANDEVALUATESTHEFOREIGNEXPERIENCESOFEARNINGSMANAGEMENTGOVERNANCEBY

簡介：中國海洋大學(xué)碩士學(xué)位論文我國會計(jì)準(zhǔn)則國際協(xié)調(diào)效果的實(shí)證研究來自A、H股公司的經(jīng)驗(yàn)證據(jù)姓名王慧申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師張世興20090601POSITIVERESEARCHONTHEEFFECTOFINTEMATIONALCOORDINATIONOFCHINESEACCOUNTINGSTALLDARDS??EVIDENCE仔OMAHSHARECOMPANY??EVLDENCE士ROMAHSHARECOMDANVABSTRACTSINCETHEAECO咖TINGSTANDARDSR’RBUSINESSENTERPDSESISSUEDINL992BYTILEMINIS竹YOFFINALLCE，THEINT鋤ATIONALCOORDMATIONOFACCOUNTINGST鋤DARDSINCLLINAHAVEFBMALLYACHIEVED薩ATRESULTS．ESPECIALLYINFEBMAR，15，2006，TLLEMINJS衄’OFFINANCERELEASEDANEWSYSTELNOFACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES，INCLUDINGABASICNOMSAJLD38SPECIFICCRITERIA，WRHICHMADETHEDIFF堿CESBETWEENC№ESEACCOUNTINGSTAILD鯽DSAILDINTEMATIONALAC∞眥INGSTALLDARDSGREATLYNARROWED．BASICALLYSPEAKIN舀ITHASBEE直LSIMILARWIMMEINTENLATIONALACCOUNTINGSTAND卸DS．HOWEVER，THEFO訂NALCOORDINATIONOFIILLPLEMENTATIONDO鼯NOTME觚THEESSENTIALCOORDINATIONWHICHISMORECONC鋤CDWITHBYTHEACCOUNTIIL2INFONN撕ONLLSERS．BECAUSEOIDYTHEESSENTIALCOORDMATIONCANACHIEVEREALCOMPARABILITYOF6NAILCIALREPORTING，S0弱TOPRO啊DEUSE向LACCOUNTINGINFORMATIONT0DECISIONMALING鋤DMACROREGUL撕ONMIN曲AI，WEI，2003．B峨HOWDOSECHINESEACCOUNTINGINTENLATIONALC00RDINATIONBEHAVEESSENTIALLYH1ORDERTOSTILDY缸SQUESTIO璣TMS枷CLETRIESTOGETMEWHOLEE飪．ECTOFC11INESEIILTEMATIONALCOORDINATIONOFACCOU玎TINGSTAILD砌SFBMTHEDIFFIERENCESBETWEENT11EINTEM甜ANDOVA．SEASDOUBLEDISDOSL盯EOFACCOUNTINGEAⅡ1IN霉；SANDTHERELEV觚CEOFCKNESEACCOUILTINGINFOMATIONCHAN盛ES．CONSIDERINGMEBACK簿．OUNDOFCHINESEECONOMVANDINSTITLNJONS，MISARTICLEANALYZESTLLEMACROREASONSAILD西VESOUTSOMEPOILLTSF．ORC11INESEACCOUNTINGI11TE兀LATIONALCOORDINATION．WHICHISDI?！疎RENTF沁M(jìn)MEOT量LERRESEAL℃HERSWHOF．OC郴ONTHEMICR．OREASONS，飄LC_HASSTANDAL．DSITSELFORAUDITANDSOON．THEC0NCLUSIONSOF衄SANICLEAI．ETLLAT，THEREISNO0BVIOUSC1JRRENTOFTHEDOUBLEDISCLOSUREOFACCOUNTILLGE鋤INLRSINANYPERIODS．ASTOMERELEV鋤CEOFCMNESEACCⅫM矗N2INF0仰ATION，T11EREISIILCREASING仃饑DSONRFB柏ⅣEENTHEV撕OUSSTA日ES，ALTHOU吐ITSHOWSNOTHINGBET、ⅣEENDI丘．ERENTYEA】怎．2006Ⅳ【INIS仃YOFFINALLCEISSUEDNEWACCOUNTINGSTAILDARDSF．0RBUSINESSENTERPRISES，NOTOILLYTLLEIMPL鋤ENTATIONOFINT鋤ATIONAIACCO眥TINGSTAILDA訂S觚DTHECOORDINATIONBE咐EENTHEFBNNAL．BUTALSOTOLACHIEVETHECOORDINATIONOFTLLEEF．F．ECTOFTHE雙LBSTANCE．CONSIDERINGTHEOBVIOUSIMPL．OVEMERLTOFTHEDIFF酹ENCEOFACCOⅧNINGEANLIN筍ANDT量LERELEVAILCEOFACC0UILTINGINFB徹ATIONCHAILGES仔OM2007，ITGETSTHERESULTMATTHENEWACCOUNTINGST鋤DARDSFORBUSIRLESSEMERPRISESISSUEDBYTHEMINISTIYOFFINAILCEIIL2006ACLLIEVENOTOILLYTHEF．O肌ALBUTALSOTHEESSENTIALCOORDINATIONOFIMPLEMENTATION．KEYWORDSCHINESEACCOUNTINGSTANDARDS；INTEMATIONAIACCOUNTINGSTANDARDS；INTERNATIONALCOORDINATIONOFACCOUNTILLGSTANDARDSCOORDINATIONEFF奄CT

簡介：山東農(nóng)業(yè)大學(xué)碩士學(xué)位論文經(jīng)理人股票期權(quán)會計(jì)準(zhǔn)則研究姓名孫莉申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師谷栗20090614經(jīng)理人股票期權(quán)會計(jì)準(zhǔn)則研究準(zhǔn)則實(shí)施前后我國經(jīng)理人股票期權(quán)會計(jì)處理方法的差異；橫向比較了世界各國和組織關(guān)于經(jīng)理人股票期權(quán)會計(jì)準(zhǔn)則的研究概況重點(diǎn)將我國“股份支付”準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則IFRS2的差異情況進(jìn)行了全面、詳細(xì)的對比分析。對比的結(jié)果是我國準(zhǔn)則在總體上與IFRS2一致，充分體現(xiàn)了會計(jì)準(zhǔn)則國際趨同的原則，但考慮到我國具體會計(jì)體系和經(jīng)濟(jì)環(huán)境的特點(diǎn)，其與IFRS2還存在一定差別，遠(yuǎn)不及國際會計(jì)準(zhǔn)則詳盡、具體和全面，有待于制定后續(xù)相關(guān)應(yīng)用指南和解釋性公告進(jìn)一步補(bǔ)充和完善。最后，針對研究中發(fā)現(xiàn)的有關(guān)問題提出了具體建議，旨在為新準(zhǔn)則的改進(jìn)和完善提供參考。關(guān)鍵詞股票期權(quán)會計(jì)準(zhǔn)則股份支付比較II

簡介：分類號F230J該李天津碩士學(xué)位論文新會計(jì)準(zhǔn)則的主要變化及對商業(yè)銀行的影響和列策研究劉琳導(dǎo)師姓名職稱云虹剮教授申請學(xué)位級別碩士學(xué)科專業(yè)名稱合計(jì)學(xué)論文提交日期2009年5月4日論文答辯日期2009年6月1日學(xué)位授予單位長安走學(xué)答辯委員會主席學(xué)位論文評閱人周國光教授雷增弟高照會計(jì)師劉早春副教授俸芳副教授ABSTRACTSINCETHEPOLICYOFREFORMANDOPENINGUP，ESPECIALLYASAMEMBEROFTHEWTO，OURECONOMYDEVELOPRAPIDLYANDNATIONALPOWEROFOURCOUNTRYSTRENGTHENGRADUALLYANDEXTERNALCONNECTIONOFECONOMYISMOREANDMOREFREQUENTINSUCHCIRCUMSTANCES，THEMINISTRYOFFINANCEHADISSUEDACCOUNTINGSTANDARDFORBUSINESSENTERPRISESBASICSTANDARDAND38CONCRETEACCOUNTINGCRITERIAON2006INORDERTOPROMOTETHATTHEFINANCIALACCOUNTINGOFOURCOUNTRYTENDTOCONVERGEWITHTHEINTERNATIONALASSOONASPOSSIBLEANDPUSHTHEHEALTHYDEVELOPMENTOFCAPITALMARKETOFOURCOUNTRY，ANDALSOTHEECONOMYOFOURCOUNTRYMELTWITHTHEWORLDECONOMYDEVELOPMENTWELLTHEBANKINGREGULATORYCOMMISSIONDEMANDEDTHATBANKINGINSTITUTIONSINCHINAIMPLEMENTEDTHENEWACCOUNTINGCRITERIONFROM2007TO2009BYSTAGESANDGROUPBYGROUPTHISTOPICRESEARCHDEVELOPMENTOFTHENEWACCOUNTINGCRITERIONFINANCEANDBELIEVETHATITHASAFARREACHINGINFLUENCEONTHECOMMERCIALBANKINOURCOUNTRYWHENTHENEWACCOUNTINGCRITERIONISIMPLEMENTEDITISNOTONLYAKINDOFTRANSFORMATIONINTERMSOFACCOUNTINGPOLICY，ACCOUNTINGSYSTEMANDACCOUNTINGHANDLING，BUTALSOITSBRANDNEWIDEAANDADVANCEDACCOUNTINGCULTUREWILLPENEFFATEANDAFFECTTHEDEVELOPMENTOFBANKINALLASPECTSITISALSOAKINDOFAUSTERECHALLENGEINTHEVOCATIONALDEVELOPMENTOFCOMMERCIALBANK，RISKPRECAUTION，TALENTTRAININGANDINFORMATIONADMINISTRATIONATPRESENT，COMMERCIALBANKSOFOURCOUNTRYHAVECARRIEDOUTTHENEWCRITERIONINVARYINGDEGREESBUTTHEREARESEVERALDIFFICULTIESDURINGTHEIMPLEMENTATIONBECAUSEOFVARIOUSREASONSTHECOMMERCIALBANKSHOULDTHINKITFROMTWOASPECTSINORDERTOMEETTHECHALLENGEANDIMPLEMENTTHENEWCRITERIONROUNDLY，SYSTEMATICALLYANDEFFECTIVELYONEISFROMACCOUNTINGHANDLINGWESHOULDMANAGETODOTHEURGENTTASKFROMTHETECHNOLOGYSUPPORT，PERSONNELTRAININGANDSYSTEMSWITCHINGETCANOTHERISTHEBANKDEVELOPMENTCOMMERCIALBANKSSHOULDHAVETHEIROWNIDEAINTHEBUSINESSDEVELOPMENT，THENEWCONCEPTABOUTRISKPRECAUTION，NEWSTRATEGYINPERSONNELTRAININGANDNEWREQUIREMENTININFORMATIONADMINISTRATIONINTHISWAY，SUCHNCWCRITERIONWILLBEIMPLEMENTEDROUNDLY，SYSTEMATICALLYAND‘EFFECTIVELYTHUS，ITWILLWELCOMEA11ROUNDPROMOTIONOFFINANCIALACCOUNTINGINOURCOUNTRYANDWELCOMETHEOPPORTUNITYWHICHOURCOMMERCIALBANKWILLBECOMETHEFIRSTRATEBANKINTHEWORLDKEYWORDSACCOUNTINGCRITERIONCOMMERCIALBANKINFLUENCECOUNTERMEASUREN

簡介：天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文新會計(jì)準(zhǔn)則之穩(wěn)健性的實(shí)證研究姓名鄭丹丹申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師張俊民20090501ABSTRACTINOURCOUNTRYASANIMPORTANTINDICATOROFINVESTORDECISIONMAKINGACCOUNTINGEARNINGSHASBEENAPIVOTALPOSITIONOVERTHEPASTDECADEOFACCOUNTINGSYSTEMSREFORNQANDCAPITALMARKETREFORRN，ANDITSQUALITYHASBEENWIDELYCONCERNEDBYMANYSOCIALFIELDSIN2006THEMINISTRYOFFINANCEISSUEDTHENEWACCOUNTINGSTANDARDSINCLUDINGONEBASICCRITERIONAND38SPECIFICCRITERIONS，WHICHMADEALARGENUMBEROFAMENDMENTSVSTHEORIGINALCRITERIAANDACHIEVEDACONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSTHENWHATCHANGEWILLHAPPENTOACCOUNTINGCONSERVATISMWHICHISAMEASUREOFACCOUNTINGEARNINGSQUALITYAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASBECOMEAMATTEROFCONCERNBASEDONTHISBACKGROUND，THEARTICLESELECTEDA11ASHARE1ISTEDCOMPANYDATAOF’SHANGHAISTOCKEXCHANGEANDSHENZHENSTOCKEXCHANGEIN2006AND2007ASTHESTUDYSAMPLE，USEDEARNING’SKEWNESSMEASUREMENT，EARNINGSTOCKRETURNMODEL，EARNINGPERSISTENCYMODELANDACCRUALSCASHFLOWMODELTOSTUDYTHEEXISTENCEANDCHANGESOFCONSERVATISMBEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSFROMTWOASPECTS1BEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSWHETHERCHINA’S1ISTEDCOMPANIESHADACCOUNTINGCONSERVATISM2AFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS。WHATCHANGESHAPPENEDTOTHEACCOUNTINGCONSERVATISMOFCHINASLISTEDCOMPANIESCOMPAREDWITHBEFORETHERESULTSSHOWTHAT1ACCOUNTINGCONSERVATISMEXISTEDINBOTHYEAR2006AND2007INOTHERWORDSTHEREEXISTSASYMMETRYBETWEEN“GOODNEWS”AND“BADNEWS’’INCHINA’SLISTEDCOMPANIESBOMIN2006AND2007ACCOUNTINGEARNINGSREFLECTS‘‘BADNEWS”MOREQUICKLYTHAN“GOODNEWS”AND”BADNEWS”ISEASIERTOREVERSETHAN“GOODNEWS”2ATIERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS，THECONSERVATISMOFACCOUNTINGEARNINGSREDUCEDALTHOUGHTHENEWACCOUNTINGSTANDARDSLISTEDTHECONSERVATISMASONEOFTHEREQUIREMENTSOFACCOUNTINGINFORMATIONQUALITY，BECAUSEOFTHECONVERSIONOFACCOUNTINGOBJECTIVESFROMTHEVIEWOFENTRUSTEDDUTYTOTHEVIEWOFDECISIONUSEFULNESS，THENEWACCOUNTINGSTANDARDSALSOILLUSTRATEDTHATTHECONSERVATISMISASECONDARYREQUIREMENTS，ITEMPHASIZEDON”TRUEANDFAIR”O(jiān)FACCOUNTINGINFORMATIONMUCHMORE，INTHISCONTEXT，THENEWACCOUNTINGSTANDARDSFCILLOWEDTHEPRINCIPLEOFMODERATELYCONSERVEKEYWORDSNEWACCOUNTINGSTANDARDS；ACCOUNTINGCONSERVATISM；EARNINGPERSISTENCYⅡ

簡介：湖南大學(xué)碩士學(xué)位論文會計(jì)職業(yè)判斷允當(dāng)性、會計(jì)準(zhǔn)則改革與價(jià)值相關(guān)性姓名郭俊申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師王善平20091010碩士學(xué)位論文ABSTRACTORIGINATINGOFTHECONVERGENCEOFINTERNATIONALACCOUNTINGSTANDARDSANDCONSTRUCTIONANDIMPROVEMENTOFPRINCIPLESBASEDACCOUNTINGSTANDARDSSYSTEM，ACCOUNTINGPROFESSIONALJUDGMENTPROVIDESAPOTENTIALDRIVINGFORCEFORTHEINTERNALIZATIONOFEXTERNALITIESOFACCOUNTINGINFORMATIONINELIMINATINGTHEINFORMATIONASYMMETRYPROBLEMANDRELIEVINGTRUSTEES’PRINCIPALAGENTRESPONSIBILITYINBENEFITEQUILIBRIUMGAME，THEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTPLAYANIRREPLACEABLEROLETHISARTICLE，BASEDONECONOMICSPRINCIPLEOFACCOUNTINGPROFESSIONALJUDGMENT，INTENDSTODEFINEANDCLARIFYTHECONCEPTANDBOUNDARYOFACCOUNTINGPROFESSIONALJUDGMENT，THENPUTFORWARD”TRACHEOTOMY”ANALYSISOFTHEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTFIRSTINTHEBACKGROUNDOFPROPERTYRIGHTACCOUNTING，ANALYZETHECONTINGENCYTHEORYOFACCOUNTINGPROFESSIONALJUDGMENTINACCOUNTINGSTANDARDSCHANGES；SECOND，WITHTHESEPARATIONOFRESIDUALCLAIMANDRESIDUALRIGHTSOFCONTROL，MAKETHEACCOUNTINGSTAFFS’”ACCOUNTINGSPECIFICASSETS”CONGENITALLYUNDERINVESTMENT，RESULTIN”HOLDUP”PROBLEMOFACCOUNTINGPROFESSIONALJUDGMENT；THIRD，F(xiàn)ORTHEINCOMPLETECONTRACTINTHEPROCESSOFACCOUNTINGSTANDARDSFORMULATINGANDIMPLEMENTING，THEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTISINSTITUTIONALCONSTRAINEDANDCHALLENGEDINTHISPAPER，WEUSETRADITIONALPRICEMODELANDINCOMEMODELBYTHESAMPLEOFTHELISTEDCOMPANYOFASTOCKMARKET，20042007，QUANTIFYTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTANDMAKEARELEVANTTESTEMPIRICALRESULTSSHOWTHATTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTHASSHOWNASTRONGMARKETRESPONSE，CANENHANCETHEVALUERELEVANCEOFSTOCKPRICESANDENHANCETHEABILITYTOEXPLAINTHESTOCKRETURNSAFURTHERSTUDYOFDATABEFOREANDAFTERTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSHASSHOWNTHATITIMPROVESINCREMENTALINFORMATIONCONTENTOFTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTTESTRESULTSSHOWEDTHATTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSISCONDUCIVETOACCOUNTINGINFORMATIONPROCESSINGANDDISCLOSURE，MORECONDUCIVETOINVESTORSANDPOTENTIALINVESTORSTOCARRYOUTINVESTMENTDECISIONSKEYWORDSPROFESSIONALACCOUNTINGJUDGMENT；PROPRIETY；NEWACCOUNTINGSTANDARDS；VALUERELEVANCEILL

簡介：貴州大學(xué)2010屆碩士研究生學(xué)位論文（詳細(xì)摘要）新準(zhǔn)則下境內(nèi)外會計(jì)差異研究來自H股的實(shí)證研究學(xué)科專業(yè)工商管理研究方向財(cái)務(wù)金融投資導(dǎo)師杜濱研究生張中中國﹒﹒﹒﹒貴州﹒﹒﹒﹒貴陽2010年4月分類號F275論文編號密級新準(zhǔn)則下境內(nèi)外會計(jì)差異研究來自H股的實(shí)證研究II摘摘摘摘要要要要隨著2006年2月15日我國新會計(jì)準(zhǔn)則正式頒布，并于2007年1月1日起正式實(shí)施，我國會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則已經(jīng)實(shí)現(xiàn)了實(shí)質(zhì)性趨同。這將推動(dòng)我國與國際經(jīng)濟(jì)模式接軌，并有利于會計(jì)信息使用者做出更明智的決策。本文運(yùn)用理論與實(shí)證相結(jié)合的方法研究我國的新會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則間的差異與趨同。通過回顧國際會計(jì)準(zhǔn)則與我國會計(jì)準(zhǔn)則的發(fā)展歷程，比較我國新會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則在框架內(nèi)容、總體內(nèi)容和具體內(nèi)容方面的趨同性，發(fā)現(xiàn)新會計(jì)準(zhǔn)則在總體內(nèi)容和方向上是趨同的，但是在整體框架和公允價(jià)值計(jì)量、資產(chǎn)減值準(zhǔn)備、會計(jì)合并、財(cái)務(wù)報(bào)表列表等具體內(nèi)容方面存在差異。在理論分析的基礎(chǔ)上，對我國新會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則進(jìn)行統(tǒng)計(jì)與計(jì)量分析，得出我國新會計(jì)準(zhǔn)則實(shí)施前后，對企業(yè)的財(cái)務(wù)數(shù)據(jù)具有顯著性影響；新會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則雖有細(xì)小的差異，但本質(zhì)上是趨同的。根據(jù)理論與實(shí)證分析的結(jié)果，結(jié)合我國國情，本文認(rèn)為我國應(yīng)該向提高會計(jì)準(zhǔn)則體系制定的質(zhì)量、完善調(diào)整配套法律法規(guī)及準(zhǔn)則的機(jī)制、縮小國際趨同成本等方面發(fā)展。關(guān)鍵詞關(guān)鍵詞關(guān)鍵詞關(guān)鍵詞新會計(jì)準(zhǔn)則；國際會計(jì)準(zhǔn)則；會計(jì)趨同；會計(jì)差異分類號分類號Ｆ２７５

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會計(jì)準(zhǔn)則對商業(yè)銀行所有者權(quán)益影響研究姓名李加亮申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師黃毅勤20090401首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士論文論文題目新會計(jì)準(zhǔn)則對商業(yè)銀行所有者權(quán)益影響研究第5頁共7頁舊會計(jì)準(zhǔn)則差異因素的影響因此本文的研究范圍是造成所有者差異的我國原會計(jì)準(zhǔn)則與新會計(jì)準(zhǔn)則之間主要差異不是針對準(zhǔn)則全面的比較而是僅對存在的主要差異進(jìn)行比較第二把研究對象定位于新舊會計(jì)準(zhǔn)則對商業(yè)銀行的影響兩種方式下披露的股東權(quán)益的差異即研究不僅局限于兩準(zhǔn)則下的所有權(quán)益變動(dòng)中而是結(jié)合了資產(chǎn)負(fù)債表利潤表全面分析我國新舊會計(jì)準(zhǔn)則的差異問題而且結(jié)合我國商業(yè)銀行2003年至2007年間的報(bào)表數(shù)據(jù)通過分析整理商業(yè)銀行境內(nèi)外審計(jì)差異進(jìn)行商業(yè)銀行所有者變動(dòng)差異研究以便能為我國會計(jì)準(zhǔn)則同國際會計(jì)準(zhǔn)則的趨同提供例證本文不足在于首先沒有將具體的權(quán)益報(bào)告編制方法與前面的理論分析建立充分的聯(lián)系對于方法部分只是做了簡單的介紹其次文中有的問題探討的比較膚淺這與筆者對問題的研究和認(rèn)識程度有關(guān)系同時(shí)也與問題本身的復(fù)雜性有關(guān)有很多問題已經(jīng)超出了自身的能力范圍最后我國商業(yè)銀行正處在發(fā)展上升時(shí)期其業(yè)務(wù)發(fā)展在許多方面才剛剛起步也對文章的分析產(chǎn)生了一定影響關(guān)鍵詞商業(yè)銀行財(cái)務(wù)報(bào)表所有者權(quán)益