簡介：首都經(jīng)濟貿易大學首都經(jīng)濟貿易大學CAPITALUNIVERSITYOFECONOMICSBUSINESSCAPITALUNIVERSITYOFECONOMICSBUSINESS碩士學位論文論文題目論文題目準則變更、會計信息質量與資本成本關系研究準則變更、會計信息質量與資本成本關系研究院系會計學院專業(yè)會計學學號2009040197作者張明指導教師閆華紅教授完成日期二零一二年三月I摘要摘要2007年1月1日，我國開始執(zhí)行新的企業(yè)會計準則。新準則實現(xiàn)了與國際會計準則接軌并保留了中國特色，獲得了國際認可。國外研究“采用國際會計準則、會計信息質量與資本成本關系”的文章很多，而國內這一領域的研究還相對較少。本文采用2003至2010年間公司財務報表、財務分析和股票交易方面的數(shù)據(jù)，在較長的窗口期內研究了樣本公司準則變更、會計信息質量與資本成本之間的關系。本文以GLS模型計算的內含報酬率度量股權資本成本，以JONES模型計算的操控性應計利潤度量會計信息質量，用多元線性回歸的方法研究會計信息質量與資本成本之間的關系。研究發(fā)現(xiàn)，新會計準則實施后，樣本公司的會計信息質量出現(xiàn)了顯著的上升、資本成本出現(xiàn)了顯著的下降。在控制了行業(yè)類型、Β系數(shù)、資產規(guī)模、賬面市值比、企業(yè)增長率、資產周轉率、盈利水平之后，會計信息質量與資本成本呈現(xiàn)出負相關關系。會計信息質量高的樣本公司，投資者期望的報酬率較低，資本成本也較低。這說明高質量的會計信息有助于上市公司在資本市場上以較為合理的價格進行融資，有助于資本市場運行效率的提升。本文的研究結論在一定程度上支持了會計準則的不斷修訂和完善。關鍵詞資本成本會計信息質量準則變更

簡介：首都經(jīng)濟貿易大學碩士學位論文從中美企業(yè)會計準則若干問題的比較研究看我國的會計準則改革姓名路應心申請學位級別碩士專業(yè)財務會計指導教師沈小鳳200131ABSLRACTDIFFERENTDEVELOPMENTENVIRONMENTINVARIOUSCOUNTRIESRESUITINDLFIBRENCESINACCOUNTINGSTANDARDSTHESTUDYOFDI岱JRENCESINACCOUNTINGMODES，ACCOUNTINGENVIRONMENTS，REPORTCONVENTIONISCONDUCTIVETODISCOVERAFEASIBLEWAYOFCOORDINATIONFACTO。8OFACCOUNTINGENVIRONMENTINCLUDEDEVELOPINGLEVELOFECONOMYSCLENCE，TECHNIQUE，LEGALSYSTEM，POLITICALENVIRONMENT，CULTURETRADITIONEDUCATIONALLEVELANDSOCIALCHARACTERCOMPARINGANDANALYZINGTHESEFACTORSCANSUMMARIZETHEMAJORDIFFERENCESTHEECONOMICENVIROMEMDECIDESTHEDEVELOPMENTOFACCOUNTINGLEGALENVIRONMENTDECIDESFORMULATIONMETHODOFACCOUNTINGSTANDARDSANDTHEDISCLOSURESCOPEOFACCOUNTINGINFORMATIONPOLITICALENVIRONMENTDECIDESTHEOBIECTOFACCOUNTINGSERVICE；EDUCATIONALENVIRONMENTDECIDESTHEQUALITYOFPROFESSIONALSINACCOUNTINGFIELDSANDLEVELSOFACCOUNTINGTHEORYFINALLYSOCIALCHARACTERDECIDESTHEDEGREEOFACCOUNTINGINFORMATIONREQUIREMENTANDTHEDEMANDSOFDISCLOSURE，ASTHEMAINTRENDOFPRESENTCOORDINATION，REGIONALACCOUNTINGPRINCIPLECOORDINATIONDOESN’TEXCLUDEGLOBALCOORDINATIONONTHECONTRARYITDRAWSSUPPORTFROMPRESSUREOFTHEGLOBALCOORDINATIONENVIRONMENTWITHACTIVEEFFORTSONACCOUNTINGREFORM，IHOPETHEANALYSISABOVECANBECONSTRUCTIVETOTHECHINESECHANGINGACCOUNTINGRULES

簡介：大連理工大學碩士學位論文我國企業(yè)會計準則與國際會計準則比較研究姓名王未識申請學位級別碩士專業(yè)工商管理指導教師張啟鑾19990501莖墾塵些金鹽壟墨主璺墮量鹽堡墨生墼至塞ABSTRACTHAVINGBEENWORKINGFORCPAFIRMSINCEMYGRADUATIONFROMUNIVERSITYIN1991IHAVECHANCESTOGETINTOUCHWITHIASINTHEPROCESSOFAUDITING，F(xiàn)ORSOMEOFTHEENTERPRISESSHOULDTRANSFERTHEFINANCIALSTATEMENTSUNDERCHINESEGAAPTOTHEKINDUNDERIASANDINTHETRANSFERRINGPROCESS，SONN_EOFTHEDIFFERENCESBETWEENTWOOFTHEMWILLAPPEARSHARPLYANDIHAVEHADTHEIDEAOFCOMPARINGTHEMDETAILEDFORLONGTIME，JUSTCONTRIBUTETOTHEORGANIZATIONOFOURCHINESEGAAPASTHERISEOFOURECONOMICPOSITIONINTHEWORLDANDTHEQUICKHESSOFTHEREFORMOFTHEECONOMICPOLICIES，THEREFORMSTEPSOOFACCOUNTINGWILLGETMOREQUICKLYAS8CONCRETEACCOUNTINGSTANDARDSWEREISSUEDRECENTLY，1WOULDLIKETOSELECTSOMEOFTHEMASTHEOBJECTSOFMYTHESISTHEFIRSLPARTISTHEBRIEFINTRODUCTIONTOACCOUNTINGSTANDARDS’FHESECONDPARTISTHEDETAILEDCOMPARISONSOMEOFTHEAUTHOROPINI。NWASEXPRESSEDINTHETHIRDPART1WISHTHATTHISPAPERCOULDBEA1ITTLEUSEFULTOTHOSESTANDARDS，WHICHWERESTILLUNDERORGANIZATIONS，WANGWEISHI18MAV1999

簡介：西南農業(yè)大學碩士學位論文中西會計準則比較研究姓名肖蔥申請學位級別碩士專業(yè)會計學指導教師彭玨20000401THECOMPARATLVESTUDY0NCHINAANDWESTCOUNTRIES’ACCOUNTINGS’IANDARDSXIAOCONGTHECOLLEGEOFECONOMICSAND“LRADESOUTHWESTAGRICULTURALUNIVERSITYCHONGQING，CHINA2000ABSTRACTCHINAISNOWDEVOTINGMAJOREFFORTSTOESTABLISHACCOUNTINGSTANDARDSYSTEMWHENWEAREUSINGTHEACHIEVEMENTSOFWESTCOUNTRIES’ACCOUNTINGSTANDARDSTUDIESFORRETERENCE，WEMUSTPAYATTENTIONTOOURCOUNTRY7SCONDITIONSANDSPECIALBACKGROUNDSACCOUNTINGSTANDARDSANDACCOUNTINGCIRCUMSTANCESHAVECLOSELYRELATEDTHEMAINACCOUNTINGCIRCUMSTANCEFACTORSINCLUDETHEECONOMICFACTORTHELAWFACTOR，也ECULTUREFACTOR。THEPOLITICALFACTORANDTHEEDUCATIONFACTORAMONGTHESETHEECONOMICFACTORISTHEMOSTDIRECTEDANDIMPORTANTONEALTHOUGHCHINA’SNEWLYBUILTACCOUNTINGSTANDARDSHAVEHARMONIZEDWITHTHEWESTCOUNTRIES’INMANYASPECTS，THEREARESTILLSOMEDIFFERENCESINTHEFORM，THEGOALOFSTANDARDSETTING，THEORGANIZATIONOFSTANDARDSETTINGTHECONCEPTUALFRAMEWORK，THEBASICACCOUNTINGPRINCIPLES，THEACCOUNTINGCONFIRMATIONANDCALCULATIONSOMEOFTHEDIFFERENCESAREREASONABLEANDINEVITABLEBUTSOMEAREINAPPROPRIATEINTHECOURSEOFESTABLISHINGTHEACCOUNTINGSTANDARDSYSTEMWCMEETSOMEURGENTPROBLEMSTOCOUNTERTHESEPROBLEMSIGIVESEVERALPIECESOFADVICE①TOENHANCETHEREPRESENTATIONANDFAIMESS、OFTHESTANDARDSETTINGORGANIZATION；②TEVISE“ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES”TOAREALCONCEPTUALFRAMEWORK③TOCORRECTLYHANDLE也ECONTRADICTIONS8MONGTHEACCOUNTINGSTANDARDS，ACCOUNTINGREGULATIONSINTRADES，“FINANCESTANDARDSFORBUSINESSENTERPRISES”ANDFINANCEREGULATIONSINTRADES；④WESHOULDKEEPCHINESEACCOUNTINGSTANDARDS’DISTINGUISHINGCHARACTERISTICS，ANDATTHESAMETIMEHARMONIZEWITHTHEINTERNATIONALPRACTICEKEYWORDSACCOUNTINGACCOUNTINGSTANDARDCOMPAREN

簡介：長安大學碩士學位論文加入WTO中國會計準則面臨的挑戰(zhàn)及其對策研究姓名王孝玲申請學位級別碩士專業(yè)交通運輸規(guī)劃與管理指導教師周國光20020401STUDYONCHALLENGESANDCOUNTERMEASURESOFCHLNASACCOU哪MGPRINCIPLESAFTERWTOENTRYABSTRACTWITHTHEGLOBALIZATIONOFECONOMYANDCHINA’SWTOENTRY，THEINTERNATIONALCAPITALINTERCOURSEANDMARKETCAUSEDBYMULTINATIONCOMPANIESWILTBESTIMULATEDTHEDISCLOSUREOFRELATEDINFORMATIONBECOMESMOREANDMOREIMPORTANTHIGHQUALITYACCOUNTINGPRINCIPLESISDEMANDEDINCHINATHEPAPERPUTSFORWARDASERIESOFCOUNTERMEASURESAFTERANALYZINGONTHEGREATCHANGEOFACCOUNTINGCIRCUMSTANCESAFTERCHINA’SWTOENTRY，THERELATIONSHIPBETWEENACCOUNTINGCKCAAMSTANCESANDACCOUNTINGPRINCIPLESANDTHECHALLENGESFACEDBYCHINA’SACCOUNTINGPRINCIPLESREFORMATIONTHEPAPERANALYZESTHERELATIONSHIPBETWEENACCOUNTINGPRINCIPLESANDACCOUNTINGCIRCUMSTANCES，THENPUTSFORWARDTHEFIVESOCIALFACTORSINFLUENCINGTHEDEVELOPMENTOFACCOUNTINGPRINCIPLESECONOMY，LAW，CIVILIZATION，POLITY，EDUCATIONTHEN，THEPAPERANALYZESTHEACCOUNTINGCIRCUMSTANCESAFTERCHINA’SWTOENTRY，INCLUDINGTHEGREATCHANGEOFDOMESTICCIRCUMSTANCESANDTHECURRENTINTEMATIONALAFFAIRSINFLUENCINGTHEDEVELOPMENTOFACCOUNTINGPRINCIPLES，ANDDRAWSTHECONCLUSIONTHATTHEGREATCHANGESOFACCOUNTINGCIRCUMSTANCESCAUSESTHECHALLENGESFACEDBYTHEDEVELOPMENTOFCHINASACCOUNTINGPRINCIPLESINORDERTOPERFECTCHINA’SACCOUNTINGPRINCIPLESANDADAPTITTOTHENEWCIRCUMSTANCESAFTERCHINA’SWTOENTRY，THEPAPERPUTSFORWARDTHECOUNTERMEASURESAGAINSTTHECHALLENGESKEYWORDSACCOUNTINGPRINCIPLES，INTERNATIONALTRADITION，ACCOUNTINGCIRCUMSTANCES

簡介：山西財經(jīng)大學碩士學位論文試論會計準則差異的文化淵源與會計準則的國際協(xié)調姓名封海燕申請學位級別碩士專業(yè)會計學指導教師王春燕20030520試論會計準黜差異的文化涌源5侖IL準鼬的國際辦調橇婺第三部分為會計準則的國際協(xié)調。這部分內容是本文的重點，論述了會計準則國際協(xié)調的原因及意義；會計國際化與圈家化對立統(tǒng)一的理論基礎；會計‘準則F辦調中國際化與困家化對立統(tǒng)一關系的具體運用。筆者針對我國會計準則『辦調過程中的八個問題予以了探索第一個問題是對英美會計準則的借鑒，從文化角度分析了我國借鑒英美會計準則的原因，指出在借鑒的同時，要考慮中國的文化粕征，在某些方面可以學習法、同等與我剛文化層次類似困家的作法。第二個問題是我固會計制度與會計準則的關系，_二者在一定時期內并存體現(xiàn)了國際化與國家化的對立統(tǒng)。第二三個問題足關于會計準則制定權問題，指出我國的會計準則制定機構～財政部是符合我國田情的。第四個問題是會計職業(yè)團體的發(fā)展，提出會計職業(yè)團體應積極參5會計準則的制定，努力加強自身建設，發(fā)揮主觀能動性。第五個問題是會計目標問題，認為我國會計目標應當是“以受托責任觀為主，兼顧決策有用觀”。第六個問題是關于財務會計概念框架的制定，對這一問題，應不要操之過急，考慮國情，謹慎刑待，密切關注。第七個問題是會計實務的協(xié)調，從實務操作上體現(xiàn)我國會計準則辦調的具體作法。第八個問題是文化的交流。會計準則的協(xié)調過程就是文化交流的過程，吸取對方文化的優(yōu)秀成果，促進會計的發(fā)展。

簡介：首都經(jīng)濟貿易大學碩士學位論文我國所得稅會計與準則制定若干問題的思考姓名李康申請學位級別碩士專業(yè)會計學指導教師劉仲文毛夏鸞20030328ABSTRACTINCOMETAXACCOUNTINGLATTERLYCOMEINTOBEINGINOURCOUNTRYANDISSTILLACOMPARATIVELYWEAKLINKSOFARPERFECTUNIFIEDINCOMETAXACCOUNTINGTHEORYHASNOTBEENBUILTINCOMETAXACCOUNTINGPRACTICEREMAINSTOBEFURTHERLYSTANDARDIZEDANDUNIFIEDONTHESITUATIONOFTHEDEFERENCEBETWEENACCOUNTINGREVENUEANDTAXINCOMEBECOMINGLARGERDAYBYDAY，THEIMPORTANTPROBLEMNEEDINGSOLVEDATPRESENTINACCOUNTINGTHEORYANDPRACTICEACCORDINGWITHNATIONALCONDITIONS，LAYDOWNINCOMETAXACCOUNTINGSTANDARDWITHSTRONGSERVICEABILITY，ANDCOORDINATETHERELATIONBETWEENINCOMETAXANDFINACIALACCOUNTINGTOPUTFORWARDTHEBOTHHEALTHILYDEVELOPMENTTHEREFORE．THERESEARCHONINCOMETAXACCOUNTINGISOFGREATSIGNIFICANCEINBOTHTHEORYANDPRACTICETHISPAPERWILLDEEPLYINQUIREINTOTHETHEORYANDMETHODOFLNCOMETAXACCOUNTING，PROCEEDINGFROMNATIONAISITUATIONSANDLINKINGWITHTHENEWACHIEVEMENTSININCOMETAXACCOUNTINGDEVELOPMENTINTHEWORLDTHISPAPERDIVIDEDSIXPARTSTHEFRISTPARTISABOUTTHETOPICANDPURPOSEOFTHISPAPERWHYISELECTTHISTOPICTHROUGHFIELDSTUDYANDSELECTED40LISTINGCOMPANIESANNUA】REPORTS，THROUGHANALYSIS215PAPERSWHICHAREDISCUSSINGABOUTINCOMETAXACCOUNTING，IFOUNDTHISTOPICISVERYINTERESTINGANDVERYUSEFULFORTHEENTERPRISESTHESECONDPARTOFTHISPAPERISDISCUSSINGTHEHISTORYABOUTINCOMETAXLAWANDINCOMETAXSYSTEMTHETHIRDPARTDISCUSSESTHEBASICTHEORYOFINCOMETAXACCOUNTING，INCLUDINGCONCEPTSONINCOMETAXACCOUNTING，OBJECTIVES，ASSUMPTIONS，PRINCIPLES，ANDTHEFRAMEWORKOFINCOMETAXACCOUNTINGTHEFORTHPARTISCOMPARISONANDSELECTIONOFINCOMETAXACCOUNTINGTREATMENTS．INCLUDINGINCOMETAXACCOUNTINGDIFFERENCESANDTREATMENTS．THEFIFTHPARTISINTRODUCTIONOFIAS12UNDERSTANDING，INCLUDINGREVISEOFIAS12，HOWTOUSEBALANCESHEETDEBTMETHOD，MEASUREMENTANDDISCLOSUREOFDEFERREDASSETSANDDEFERREDLIABILITIES．THEIASTPART．CHAPTER6，ISCOMPARISONOFINCOMETAXSTANDARDSEDWITHIAS12ANDGIVESOMESUGGESTIONSFORSETTINGUPOURSTANDARDS，INCLUDINGTHENECESSARYOFPUBLISHINGCHINESEINCOMETAXACCOUNTINGSTANDARDSASSOONASPOSSIBLE，ANALYSISTHECHINESEEXPOSUREDRAFTOFINCOMETAXACCOUNTINGFINALLYISUBMIT4PIONTSFORSETTINGUPOURINCOMETAXACCOUNTINGSTANDARDSKEYWORDSINCOMETAXACCOUNTING，INCOMETAXACCOUNTINGSTANDARD，TIMINGDIFFERENCES，TEMPORARYDIFFERENCES，BALANCESHEETLIABILITYMETHOD

簡介：山東大學碩士學位論文中國會計準則建設淺析姓名崔靜申請學位級別碩士專業(yè)企業(yè)管理指導教師劉鴻渭2002410ABSTRACTINRECENTYEARS，THECONSTRUCTIONOFTHECHINESEACCOUNTINGSTANDARDSMAKESPROGRESSRAPIDLYITISPOSITIVEINSTANDARDIZINGENTERPRISES，F(xiàn)INANCIALACTIONS，RAISINGQUAITIESOFREVEALINGINFORMATIONANDSHORTENINGABIGGAPBETWEENINTERNALANDINTERNATIONALACCOUNTINGSTANDARDSBUTATTHESAMETIME，THEREAREMANVDROBLEMSANDCONTRADICTIONSWHIEHNEEDTOSOLVEAIMINGATDRESENTSITUATIONS，THETHESISSETSABOUTFUNDAMENTALTHEORIES，DISCUSSESINTERNALANDEXTERNALENVIRONMENTS，PROBLEMS，EXPERIENCECONBININGNATIONALCONDITIONSANDPECULIARITIES，PRESENTSSOMECONSTRUCTIVEIMAGINATIONSTHEMAINPURPOSEISTOPROMOTETHECONSTRUETI。NOFTHECHINESEACCOUNTINGSTANDARDS，ESTABLISHANDDERFECTACCOUNTINGSTANDARDSYSTEMSTHATSUITSOCIALISTICMARKETECONOMICSRHETHINKINZROUTEOFTHISTHESISISTHEORETICALANAYSIS一PRACTICEREVIEWTHELINKOFTHEORYANDPRACTICETHISPAPERISDIVIDEDINTOFOURPARTSPART0NETHECONSTRUCTIONOFTHECHINESEACCOUNTINGSTANDARDS’FUNDAMENTALTHEORIESMAINLYHANDLESWITHCONCEPTUALMETHODS，DISCUSSESACCOUNTINGSTANDARDS’NATURESOFTECHNIQUE，ECONOMYANDPOLITICS，ANDTHENSTUDIESSOMEOBJECTS。ANALYSESFUNCTIONSOFENCOURAGEMENT，BINDINGFORCE，NATURALRESOURCEEQUIPMENT，REVENUEALLOCATIONANDSOONCORRECTLYRECOGNIZINGITSNATURES，OBJECTSANDFUNCTIONSISGOODFORMAKINGACCOUNTINGSTANDARDS3

簡介：東北林業(yè)大學碩士學位論文會計準則的國際比較與協(xié)調姓名呂瑩申請學位級別碩士專業(yè)會計學指導教師田國雙200251ABSTRACTWITHTHEDEVELOPMENTOFKNOWLEDGEECONOMICSANDTHESTRONGEROFTHEGENERALNATIONPOWEROURCOUNTRYBECAMETHEFORMALMEMBEROFWTOIN2001ITMEANSTHECOMBINATIONOFOURSOCIALISTICMARKETECONOMICANDTHEWORLDECONOMICALSYSTEMBECAUSETHEPROGRESSOFOURECONOMICINGREATEXTENTSDEPENDSONTHEWORLDECONOMIC，WEMUSTHAVETHESAMEACCOUNTINGLANGUAGEANDACCOUNTINGGRAMMARWHICHCANBETHECOMMONCOMMERCIALLANGUAGEINORDERTOELIMINATETHEDIFFERENCEOFTHEACCOUNTINGLANGUAGEANDPROVIDETHECONVENIENCEOFTHEINTERNATIONALTRADE，1FOCUSETHEIMPORTANCEONTHEINTERNATIONALCOOPERATIONOFTHEACCOUNTINGSTANDARDSTHISTHESISWASESTABLISHEDINCHINESEACCOUNTINGSTANDARDISTUDIEDTHEDIFFERENCESINACCOUNTINGMODES，ACCOUNTINGENVIRONMENTS，REPORTCONVENTIONBETWEENTHECHINESEANDTHEWESTERNACCOUNTINGTHROUGHTHECOMPARISONOFACCOUNTINGPRINCIPLESINTERNATIONALCOOPERATION，WECANDISCOVERAFEASIBLEWAYOFELIMINATINGTHEDIFFERENCEANDREALIZINGTHECOOPERATIONOFTHEACCOUNTINGSTANDARDSKEYWORDSACCOUNTINGSTANDARDSTHEINTERNATIONALCOMPARISONOFTHEACCOUNTINGSTANDARDSTHEINTERNATIONALCOOPERATIONOFTHEACCOUNTINGSTANDARDS

簡介：上海交通大學碩士學位論文中國與新加坡會計準則比較研究姓名羅志忠申請學位級別碩士專業(yè)工商管理（MBA）指導教師歐陽令南2002623占查奎望查蘭翌壘蘭絲絲苧蘭皇L皇塑』型壘叁型』星型型生生生第十一章探討贓棼瓤告準則，首先研究了財務報表準則，兩國對財務報耋警苧奎蕘囂勰罨囂囂黼孟茬囂對兩最后一章為做此論文的研究結果，在兩國會計準則進仃抹系廟羽陰關鍵詞會計準酊成本與可變現(xiàn)滓備孰低，叁塑型分析，會計準貝發(fā)展趨勢，穩(wěn)健性原則／V／一了

簡介：西南財經(jīng)大學碩士學位論文盈余管理與會計準則建設研究姓名熊莉申請學位級別碩士專業(yè)會計學指導教師王明萬20030401第一節(jié)，從盈余管理的內涵出發(fā)，指出盈余管理是在會計準則許可范圍內的一種合法會計行為，會計準則的不完全性為盈余管理提供了可能。接著指出根據(jù)管理當局動機的不同，盈余管理可分為正常盈余管理和不當盈余管理。隨后，通過對盈余管理基本特征的分析，闡明盈余管理是一個中性的概念，進而理性地分析其利弊。第二節(jié)，首先指出會計準則產生的目的在于彌補市場的不足，它是會計信息市場的現(xiàn)實需求。然后，從契約經(jīng)濟學的角度指出會計準則的實質是一種合約關系，但因為準則制定者的有限理性、外界經(jīng)濟環(huán)境的復雜性和不確定性以及交易費用的存在，準則必然是不完全的合約?；跍蕜t的不完全性，完全按照準則產生的合法會計信息并非都是資本市場所需要的有用的會計信息。因此，在區(qū)分會計信息合法性和有用性的基礎上，提出了理論上完美的會計準則。隨后通過對會計準則經(jīng)濟后果的分析，進一步指出單純地追求理論上完美的會計準則是不現(xiàn)實的，恰當?shù)乃悸窇撌菍で笠环N能達到各利益集團暫時均衡的會計準則，并盡量使其不斷趨于理論上完美的會計準則。第三節(jié)是前兩節(jié)內容的延伸，主要討論盈余管理與會計準則之間互動的內在聯(lián)系。在會計準則的約束下，企業(yè)管理當局將企業(yè)的經(jīng)濟活動量化為～定的盈利數(shù)字。盈利數(shù)字作為企業(yè)這個契約集合中的因變量，影響各契約的執(zhí)行，進而影響相關各方的經(jīng)濟利益，產生一定的社會經(jīng)濟后果。同時，這一影響又促使利益相關方變革既定的會計準則，從而形成一個互動的過程。隨后，基于會計準則約束的是會計政策的選擇，文章便對會計政策的選擇與盈余管理之間的內在聯(lián)系展開探討，進而指出企業(yè)擁有的剩余會計政策選擇權是盈余管理的“溫床”。最后，通過安然事件對美國會計準則沖擊的分析，論證了這一結論，并進一步說明了完善會計準則的必要性。第二章我國上市公司盈余管理與會計準則建設現(xiàn)狀第一節(jié)，首先回顧了我國會計準則的制定過程，指出現(xiàn)階段已初步形成了企業(yè)會計準則體系。然后，通過回顧我國具體準則的出臺背景，指出不當盈余管理所導致的會計信息失真對具體準則的出臺起到了推動的作用。

簡介：湖南大學碩士學位論文會計準則制定的機制設計觀權益估價與報酬契約視角姓名彭玉龍申請學位級別碩士專業(yè)會計學指導教師謝詩芬20031001ABSTRACTTHEREARETWODIFFERENTPERSPECTIVESABOUTTHESETTINGOFACCOUNTINGSTANDARDONEPERSPECTIVEISTHATACCOUNTINGSTANDARDSETTINGISATECHNICALPROCESS，THEOTHERPERSPECTIVEISTHATACCOUNTINGSTANDARDISAPOLITICALPROCESSTHEFORMERISDIFFICULTTOBECARRIEDOUTBECAUSEOFITSNOTCONSIDERINGOFTHEEFFECTOFECONOMICCONSEQUENCE，THELATERISDIFFICULTTOBETHEGUIDELINEOFSTANDARDSETTINGBECAUSEOFITSLACKINGOFEXPLICITOBJECTIVETHISTHESISPROVIDESAMECHANISMDESIGNINGPERSPECTIVEWHICHCOMBINETHEADVANTAGESOFTECHNICALPROCESSPERSPECTIVEANDPOLITICALPROCESSPERSPECTIVETOGUIDEACCOUNTINGSTANDARDSETTINGEXPLICITLYANDFEASIBLYTHETHESISINTRODUCESTHEFUNDAMENTALPROBLEMOFACCOUNTINGTHROUGHTHEANALYSISOFTHETWOFUNDAMENTALCHARACTERSOFMODEMENTERPRISESYSTEMPUBLICCOMPANY，ANDEXPLAINSTHEPROBLEMFROMTHEPERSPECTIVEOFINFORMATIONECONOMICSTHEPROBLEMISTHATTHEBESTMECHANISMUSEDTOCONTROLADVERSESELECTIONINORDERTOSECUL_EINVESTORSEFFICIENTINFORMATIONISNOTNECESSARYTHEBESTMECHANISMUSEDTOCONTROLMORALHAZARDINORDERTOSTIMULATETHEMANAGERTHEREFOREACCOUNTINGMUSTDECIDEHOWTOTRADEOFFTHETWOOBJECTIVESWHENTHEREISONLYONEBOTTOMLINENUMBERINTHISTHESISTHEFUNDAMENTALPROBLEMOFACCOUNTINGISANALYZEDFROMTHEPERSPECTIVEOFEQUITYVALUATIONANDCOMPENSATIONCONTRACTAFTERINTRODUCINGANDANALYZINGSPECIFICMODELSUSINGACCOUNTINGINFORMATIONTOVALUATE，WECOMETOTHECONCLUSIONTHATFAIRVALUEMEASUREMENTISUNAVOIDABLEIFVALUATIONMODELISTOBEEFFICIENTLYUSEDPRINCIPALAGENTMODELDEMONSTRATESTHEINFORMATIONUSEDINCOMPENSATIONCONTRACTMAYNOTBEEQUIVALENTTOTHEINFORMATIONNEEDEDFOREQUITYVALUATION，WHICHVERIFIESTHEPREVIOUSSTATEMENTABOUTTHEFUNDAMENTALPROBLEMOFACCOUNTINGITIMPLIESTHEPROBABILITYOFSOLVINGTHEFUNDAMENTALPROBLEMOFACCOUNTINGTHROUGHTHEILLUSTRATIONOFCORRELATIONAMONGACCOUNTINGOBJECTIVES，INFORMATIONCHARACTERISTICSANDMEASUREMENTATTRIBUTESANDTHEINTRINSICRELATIONBETWEENEVAFAMEASUREMENTOFPERFORMANCEANDRESIDUALINCOMEVALUATIONANEQUITYVALUATIONMETHODACCOUNTINGSTANDARDSETTINGISTHECOREOFTHETHESIS，ANDITISTHEMAINMETHODUSEDPRESENTALLOVERTHEWORLDTOSOLVETHEFUNDAMENTALPROBLEMOFACCOUNTINGASWELLINVESTIGATIONINTOTHEORIGINOFACCOUNTINGSTANDARDTELLSUSTHATACCOUNTINGSTANDARDISINESSENCEALL

簡介：山西財經(jīng)大學碩士學位論文我國會計準則制定問題研究姓名李志光申請學位級別碩士專業(yè)會計學指導教師張一貞20040510ABSTRACT111OCTOBER1988，THEACCOUNTINGBUREAUOFTHETREASURYDEPARTMENTWHICHISCALLEDACCOUNTINGAFFAIRESMANAGEMENTBUREAU，ESTABLISHESTHEACCOUNTINGSTANDARDSUBJECTGROUPTHATMEANSTHEFOLTNALNAISSANCEOFCHINAACCOUNTINGSTANDARDSERVICEANDTHEACCOUNTINGSTANDARDPRODUCINGOFCHINAHASENTEREDTHEINTEMATIONALTRAILTILLNOWCHINAHASISSUEDONEPIECEOFBASICACCOUNTINGSTANDARDAND16PIECESOFCONCRETEACCOUNTINGSTANDARDASTHEIMPORTANTCOMPOSINGPARTOFTHEACCOUNTINGREGULATIONSYSTEM，ACCOUNTINGSTANDARDPLAYSALLIMPORTANTROLEINELEVATINGTHEACCOUNTINGINFORMATIONQUALITYOFCHINA，ENSURINGTHEHEALTHYOPERATIONOFTHEENTIRESOCIALECONOMVBUTINTHEPRACTICALAPPLIANCE，MANYPROBLEMSHAVEBEENEXPOSEDTHATEXPLAINSTHEREAREMANYDEFICIENCIESEXISTINGINTHEACCOUNTINGSTANDARDPRODUCINGINORDERTOMAKECHINAACCOUNTINGSTANDARDGRADUALPERFECT，WENEEDPERFORMDEEPEXPLORATIONANDRESEARCHESONTHEPROBLEMOFACCOUNTINGSTANDARDPRODUCINGTHETHESISUSESTHENORMATIVEMETHODSTOEXPLORETHEBASICTHEORIESOFTHEACCOUNTINGSTANDARD，INCLUDINGTHECONNOTATIONANDATTRIBUTEOFACCOUNTINGSTANDARD，ANDTHEORYBASIS，DIRECTINGTHOUGHTSANDOBJECTIVEOFTHEACCOUNTINGSTANDARDPRODUCING；ANDTHENTHETHESISANALYZESTHEDOMESTICPRODUCINGMODEANDTHEGOVERNMENTPRODUCINGMODESURROUNDINGTHEVARIOUSCOMPOSINGPARTSOFTHEACCOUNTINGSTANDARDPRODUCINGMODEATTHESAMETIMECOMBINEDWITHTHEADVANTAGESANDDISADVANTAGESOFTHEBOTH，THETHESISPROPOSESANEWKINDOFPRODUCINGMODE，THATIS，THECOMPOUNDACCOUNTINGSTANDARDPRODUCINGMODE；FINALLYTHETHESISTAKESADVANTAGESOFTHEACHIEVEMENTTOFABRICATECHINAACCOUNTINGSTANDARDPRODUCINGMODEACCORDINGTOTHEPROBLEMSEXISTINGINCHINATHECONCRETECONTENTSINCLUDETHEFOLLOWINGITEMS1SATISFYINGTHEGUIDANCEOFPUBLICBENEFIT，GRADUALLYELEVATINGTHEQUALITYOFCHINAACCOUNTINGSTANDARD；2PERSISTINGINTHETHOUGHTOFTAKINGTHERULEASTHEGUIDANCE；3AMENDINGTHEBASICACCOUNTINGSTANDARD，F(xiàn)ABRICATINGTHEFRAMEWORKOFCHINAFINANCIALACCOUNTING；4ESTABLISHINGTHESPECIALSTANDARDPRODUCINGSERVICE，ANDSTRENGTHENINGTHEBROADREPRESENTINGATTRIBUTEOFTHEPRODUCINGMEMBERS；5IMPROVINGANDPERFECTINGTHEPRODUCINGPROCEDUREOFCHINAACCOUNTINGSTANDARD；6ESTABLISHINGTHEIMPLEMENTING，F(xiàn)EEDBACKANDAMENDINGMECHANISMOFCHINAACCOUNTINGSTANDARDKEYWORDSACCOUNTINGSTANDARDSTANDARDPRODUCINGTHECONSTRUCTIONOFTHEMODE

簡介：Y77TSSS後里大學碩士學位論文學校代州102馳學號012FF25093注冊會計師職業(yè)道德準則及其背景的跨國比較研究系所專業(yè)姓名指導教師管理學院會計學張嘉輝葉奕明副教授完成日期2004年10月30日最后，筆者從內容和體制上對完善我國的注冊會計師職業(yè)道德準則提出了自己的建議。關鍵詞職業(yè)道德準則獨立、客觀和公正原則規(guī)則

簡介：武漢科技大學碩士學位論文我國會計準則對會計政策選取的分析姓名翁磊申請學位級別碩士專業(yè)企業(yè)管理指導教師李秉成20040512第1I頁武漢科技大學碩士學位論文RESEARCHONCHINESEACCOUNTINGSTANDARDS’CHOICEOFACCOUNTINGPOLICYABSTRACTWITHTHECONSTANTDEEPENINGANDDEVELOPINGOFWORLDECONOMICINTERACTION，ACCOUNTINGINFORMATIONBECOMESIMPORTANTBASESOFMAKINGDECISIONOFINVESTORS，CREDITORS，ANDOTHERRELEVANTINTERESTPERSONSINTHEMODEMECONOMICLIFEUSETS’REQUISITIONFORACCOUNTINGINFORMATIONQUALITYIMPROVECONSTANTLYTHEYREQUIREENTERPRISESTOOFFERTHEACCOUNTINGINFORMATIONOFHIGHQUALITYMEANWHILE，ACCOUNTINGINFORMATIONASAKINDOF”COMMERCIALLANGUAGE”，ITSINTERNATIONALIZEDTRENDISSTRENGTHENED，CHINESEACCOUNTINGSTANDARDSFACETHESEVERECHALLENGESTHETHESISISBEGINNINGTESEARCHONONRCOUNTRYSCHINESEACCOUNTINGSTANDARDS”，ANDTHENANALYZETHEREASONWHYTHECHOICESTODISPUTEDACCOUNTINGPOLICIESINTERMSOFACCOUNTINGINFORMATIONQUALITYTHETHESISINCLUDETHREECHAPTERSALTOGETHERINCHAPTERONE，THEAUTHORINTRODUCESTHEACCOUNTINGSTARTINGPOINT，ACCOUNTINGINFORMATIONQUALITYCONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGANDESSENCEOFACCOUNTINGSTANDARDSTHEACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICSARETHECHARACTERISTICTHATTHEACCOUNTINGINFORMATIONISUSEFUL，NAMELYTHEACCOUNTINGINFORMATIONREACHEDORMETQUALITYLEVELATLAST，THEAUTHORINTRODUCESTHEACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICSBYCONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGISSUEDBYFASBINCHAPTERTWO，WECHOOSENINEMAINCHINESEACCOUNTINGSTANDARDSISSUEDTOANALYZEINCONCRETEACCOUNTINGSTANDARDS，THECONCRETEFACTORSTHATTHESTANDARDSMAKERCONSIDEREDWHILECHOOSINGTHEDISPUTEDACCOUNTINGPOLICIES，ANDTABULATETHEFACTORSTOANALYZEINCHAPTERTHREE，ACCORDINGTODATATHATCHAPTERTWOANALYZED，WECALLDRAWOUTTHEMAINFACTORSTHATSTANDARDSMAKERCONSIDERMOSTLYWHENMAKINGCHINESEACCOUNTINGSTANDARDSAMONGTHEDISPUTEDACCOUNTINGPOLICYEACHFREQUENCYOFTHEFACTORSCONSIDEREDAREARRANGEDINTOATABLEATLAST，THEAUTHORGETTHECONCLUSIONTHATOURCHINESEACCOUNTINGSTANDARDS’CHOICEAMONGTHEDISPUTEDACCOUNTINGPOLICIESAGREEWITHTHECONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGINTHEENDINGOFTHETHESIS，THEAUTHORRISESSOMEQUESTIONSTHATEXISTINGINCHINESEACCOUNTINGSTANDARDS，ANDPUTFORWARDHEROWNOPINIONKEYWORDSACCOUNTINGSTANDARDS，ACCOUNTINGINFORMATIONQUALITYACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICS，RELEVANCE，RELIABILITY