簡(jiǎn)介：上海海運(yùn)學(xué)院碩士學(xué)位論文從交易費(fèi)用談會(huì)計(jì)準(zhǔn)則若干問題姓名趙蕾申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師葉自源20031201DISCUSSIONSTOPROBLEMSNACCOUNTINGPRINCIPLESFROMPERSPECTIVEOFTRANSACTIONCOSTABSTRACTACCOUNTINGISONEOFTHEBRANCHESOFECONOMICSANDTHEBASICHYPOTHESESAREMESAMEHOTHINECONOMICSANDACCOUNTING。SOBETTERUNDERSTANDINGOFACCOUNTINGREQUIRESTHEAPPLICATIONOFTHETOOLSOFECONOMICSSUCHAS‘丁RANSACTIONCOSTTHEORY”RCNFROMTRANSACTIONCOSTPERSPECTIVETHEDISSERTATIONEXPLAINSFORMULATIONANDMODIFICATIONOFACCOUNTINGPRINCIPLESTRANSACTIONCOSTWHICHISTHECOSTRELATINGTOINSTITUTIONISTHEMOSTBASICANDIMPORTANTDEFINITIONIN“NEWLNSTITUTIONAIECONOMICS“NIECHANGESOFTRANSACTIONCOSTLEEDTOMODIFICATIONSOFINSTITUTIONSS0ASONETYPEOFINSTITUTIONALARRANGEMENT。THEREARECLOSERELATIONSBETWEENACCOUNTINGANDTRANSACTIONCOSTFROMPERSPECTIVEOFTCTTHEAUTHORANALYZESTHEBIRTHINBEINGANDCRITERIONOFACCOUNTINGPRINCIPLES111EPOINTSMENTIONEDABOVEPAVETHEWAYFORTHEAUTHORTOANALYZETHEMODIFICATIONSOFOBJECTIVEFORMULATINGINSTITUTIONOFACCOUN石NGPRINCIPLESANDACCOUNTINGREGULATINGSYSTEMINOURCOGNTRYTHEAUTHORMAKESNUMEROUSEMPIRICALANDSUBJECBVEARGUMENTSTOWARDTHEPOINTSABOVE，THEAIMOFTHISESSAYISESTABLISHINGACONCEPTTHEOBIECUVEOFBIR時(shí)1INBEINGANDMODIFICATIONOFACCOUNTINGPRINCIPLESISTOREDUCETRANSACTIONCOSTSOINORDERTOOPTIMIZETHEALLOCATIONOFRESOURCES。THEFORMULATIONANDMODIFICATIOROFACCOUNTINGPRINCIPLESINOURCOUNTRYMUSTFCLILOWTHERULEOFREDUCINGTHETRANSACTION00STZHAOLEIACCOUNTINGLDIRECTEDBYYEZIYUANASSOCIATEPROFESSORKEYWORDSTRANSACTIONCOST，ACCOUNTINGPRINCIPLES兒F

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則差異對(duì)國際財(cái)務(wù)報(bào)表損益的影響姓名苗建敏申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉仲文劉瑛20040301ABSTRACTHOWTOMAKEABRIDGETOINTERNATIONALCAPITALMARKETFORCHINESEENTERPRISESHASBECOMEACENTURYTASKFORALLCHINESEECONOMISTSANDACCOUNTINGTHEORISTSSINCECHINAENTEREDWTOMYTHESISHASBEENWRITTENFORTHISMAGNIFICENTGOALINTHEFIRSTPARTOFMYTHESIS，IANALYSISTHERELATEDARTICLESANDMONOGRAPHSANDEXPOUNDTHESIGNIFICANCEOFMYTHESISBOTTLFORTHEORYANDPRACTICEASFOLLOWS，MYTHESISGOESONTHELOGICTHATTHEDIFFERENCEOFESTABLISHMENTMODELOFACCOUNTINGSTANDARDSISDECIDEDBYTHEDIFFERENCEOFACCOUNTINGCJRCUU1STAHCETHEDIFFERENCEOFTHECONTENTOFACCOUNTINGSTANDARDSISTHEEMBODIMENTOFTHEDIFFERENCEOFESTABLISHMENTMODELOFACCOUNTINGSTANDARDS，THEPROFITANDLOSSOFFINANCIALSTATEMENTSISAFFECTCDBYTHEDIFFERENCEOFTHECONTENTOFTHEACCOUNTINGSTANDARDSINTHESECONDPARTOFTHETHESIS，IANALYSISTHEREASONSANDBACKGROUNDSFORTHEDIFFERENCEOFACCOUNTINGSTANDARDSASAWHOLECOMPARINGTHEDIFFERENTCIRCUMSTANCEANDACCOUNTINGMODELAMONGTHETHREE虹NDOFACCOUNTINGSTANDARDSINTHETHIRDPARTOFTHETHESISILAYSTRESSONTHEDIFFERENTREGULATIONON29TRANSACTIONSRELATEDT0INVENTORYFIXEDASSETS，INVESTMENT，INTANGIBLEASSETS，BORROWINGEXPENSE，RESTRUCTURINGOFDEBT，NONMONETARYTRANSACTIONANDTHEDIFFERENTAFFECTTOPROFITANDLOSSOFINTERNATIONALFINANCIALSTATEMENTSINTHEFOURTHPARTOFMYTHESIS，ITAKETHEPROFITANDLOSSFINANCIALSTATEMENTSOFTHEYEAR2001OFCHINAPETROLEUMANDCHEMICALCORPORATIONASEXAMPLETOEXPOUNDANDANALYSISTHEDIFFERENCEBETWEENCHINESEGAAPANDIASS，ANDTHEIMPACTOFTHESEDIFFERENCESTOTHEPROFITANDLOSSFINANCIALSTATEMENTINTHECONCLUSION峨IGENERALIZEMYOPINIONFROMTHERESEARCHANDWRITINGOFTHISTHESISKEYWORDSACCOUNTINGSTANDARDS，THEIMPACTOFDIFFERENCES，THEPROFITANDLOSSOFINTERNATIONALFINANCIALSTATEMENTS

簡(jiǎn)介：北京工商大學(xué)碩士學(xué)位論文對(duì)我國新企業(yè)會(huì)計(jì)準(zhǔn)則中衍生金融工具相關(guān)準(zhǔn)則的理論分析與評(píng)價(jià)姓名王愉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師楊有紅20070601對(duì)我國新‘企業(yè)會(huì)計(jì)準(zhǔn)則中珩生金融丁具相關(guān)準(zhǔn)則的理論分折1I評(píng)價(jià)第三章對(duì)我國衍生金融工具相關(guān)準(zhǔn)則展開了全面的評(píng)價(jià)。首先對(duì)評(píng)價(jià)標(biāo)準(zhǔn)進(jìn)行了探討，筆者認(rèn)為，對(duì)會(huì)計(jì)準(zhǔn)則的評(píng)價(jià)應(yīng)以“信息中立”為主，同時(shí)輔之以“經(jīng)濟(jì)后果”的考驗(yàn)。第二節(jié)即以“信息中立”為評(píng)價(jià)標(biāo)準(zhǔn)，緊扣第一章的理論分析，從確認(rèn)、計(jì)量、列報(bào)與披露三個(gè)方面，對(duì)衍生金融工具準(zhǔn)則從表述方式、會(huì)計(jì)政策選擇和會(huì)計(jì)準(zhǔn)則所導(dǎo)致的信息披露進(jìn)行評(píng)價(jià)。第三節(jié)，對(duì)新企業(yè)會(huì)計(jì)準(zhǔn)則在我國的適用性進(jìn)行了評(píng)價(jià)，之所以將其納入評(píng)價(jià)范圍，是因?yàn)閺睦碚撋蟻碚f高質(zhì)量的會(huì)計(jì)準(zhǔn)則未必導(dǎo)致高質(zhì)量的會(huì)計(jì)信息，它同時(shí)還受到經(jīng)濟(jì)環(huán)境與會(huì)計(jì)環(huán)境的影響，并且適用性問題還將在準(zhǔn)則的實(shí)施的過程中產(chǎn)生非公允的經(jīng)濟(jì)后果。最后，通過考察不同報(bào)表使用者對(duì)會(huì)計(jì)報(bào)告所披露衍生金融工具會(huì)計(jì)信息的不同需要，以及對(duì)實(shí)施衍生金融工具準(zhǔn)則可能發(fā)生的經(jīng)濟(jì)后果進(jìn)行預(yù)期的方法對(duì)衍生金融工具納入表內(nèi)反映以及采用公允價(jià)值計(jì)量進(jìn)行了經(jīng)濟(jì)后果分析。通過評(píng)價(jià)，筆者認(rèn)為，我國新企業(yè)會(huì)計(jì)準(zhǔn)則中衍生金融工具相關(guān)準(zhǔn)則從技術(shù)角度來說，做到了“信息中立”，從理論上來說可以產(chǎn)生高質(zhì)量的會(huì)計(jì)信息，但是由于我國財(cái)務(wù)人員的總體素質(zhì)不高，衍生金融工具交易信息系統(tǒng)建設(shè)落后，商業(yè)銀行內(nèi)部控制不健全，影響了與國際會(huì)計(jì)準(zhǔn)則接軌的衍生金融工具準(zhǔn)則在我國的適用性。這些適用性問題使得新企業(yè)會(huì)計(jì)準(zhǔn)則在我國將產(chǎn)生一些非公允的經(jīng)濟(jì)后果降低了利潤(rùn)表的可控性，降低了商業(yè)銀行資產(chǎn)負(fù)債的可靠性。同時(shí)，新企業(yè)會(huì)計(jì)準(zhǔn)則的另一個(gè)缺陷是沒有考慮到～個(gè)重要的會(huì)計(jì)報(bào)表使用者監(jiān)管部門對(duì)于衍生金融工具會(huì)計(jì)信息的需要。第四章在前章結(jié)論的基礎(chǔ)上，從衍生金融工具納入表內(nèi)反映與以公允價(jià)值為衍生金融工具計(jì)量屬性兩個(gè)角度，對(duì)保障衍生金融工具相關(guān)準(zhǔn)則在我國的有效實(shí)施提出了幾點(diǎn)政策建議增添“衍生金融工具明細(xì)表”，分三步完善適用新準(zhǔn)則的監(jiān)管措施以適應(yīng)將其納入表內(nèi)反映的變化；通過加快金融價(jià)格市場(chǎng)化進(jìn)程、明確模型選擇與參數(shù)估計(jì)方法，為公允價(jià)值的采用創(chuàng)造良好的市場(chǎng)條件，通過提高財(cái)務(wù)人員素質(zhì)，加強(qiáng)信息系統(tǒng)建設(shè)，建立完善的內(nèi)部控制制度，從企業(yè)內(nèi)部保障公允價(jià)值的采用。最后的結(jié)語總結(jié)了本文的結(jié)論和建議，同時(shí)指出了研究中的局限性以及未來可能的研究方向。關(guān)鍵詞衍生金融工具信息中立經(jīng)濟(jì)后果評(píng)價(jià)

簡(jiǎn)介：江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文企業(yè)合并會(huì)計(jì)準(zhǔn)則研究姓名錢文群申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師裘宗舜20040420基本一致。第三章針對(duì)企業(yè)合并準(zhǔn)則中涉及的熱門問題展開研究。只有明確了企業(yè)合并會(huì)計(jì)中的爭(zhēng)論焦點(diǎn)，才能制定出較完善的企業(yè)合并會(huì)計(jì)準(zhǔn)則。企業(yè)合并會(huì)計(jì)方法的選擇伴隨著準(zhǔn)則研究的全過程，本文簡(jiǎn)要介紹了三種企業(yè)合并會(huì)計(jì)方法，并對(duì)三種方法的優(yōu)缺點(diǎn)進(jìn)行分析，從成本效益原則與經(jīng)濟(jì)實(shí)質(zhì)兩方面詳細(xì)說明了取消權(quán)益結(jié)合法的理由。會(huì)計(jì)界對(duì)合并商譽(yù)的認(rèn)識(shí)有較大改變，本文從分析其定義入手，說明了合并商譽(yù)核算的特殊性。企業(yè)合并會(huì)計(jì)對(duì)歷史成本原則造成了沖擊，公允價(jià)值的采用在企業(yè)合并會(huì)計(jì)中不可避免。伴隨經(jīng)濟(jì)環(huán)境的變化，公允價(jià)值將在實(shí)務(wù)中發(fā)揮重大作用。本文有關(guān)企業(yè)合并會(huì)計(jì)問題的分析主要參考美國與國際會(huì)計(jì)準(zhǔn)則，但這些準(zhǔn)則本身未必盡善盡美，并且有些部分未必適用于我國，所以這樣的參考是有缺陷的，但本文未能找到更好的參照標(biāo)準(zhǔn)。第四章對(duì)我國企業(yè)合并會(huì)計(jì)準(zhǔn)則的制定展開思考，并在思考后提出建議。我國處于轉(zhuǎn)型經(jīng)濟(jì)環(huán)境下，由于政策等各方面的原因，我國的企業(yè)合并呈現(xiàn)出一定的特點(diǎn)。我國的換股合并無一例外地采用了權(quán)益結(jié)合法核算。通過對(duì)清華同方與魯穎電子的合并案例分析，本文對(duì)我國企業(yè)合并會(huì)計(jì)方法選擇的合理性進(jìn)行了分析，得出分析結(jié)論并提出建議。本文認(rèn)為，在制定我國企業(yè)合并會(huì)計(jì)準(zhǔn)則時(shí)，應(yīng)積極借鑒國外的研究成果，與國際會(huì)計(jì)準(zhǔn)則接軌。由于會(huì)計(jì)是相互聯(lián)系、相互制約、相互作用的系統(tǒng)，因此，制定企業(yè)合并會(huì)計(jì)準(zhǔn)則的同時(shí)還需要制定相應(yīng)的配套準(zhǔn)則。關(guān)鍵詞企業(yè)合并企業(yè)合并會(huì)計(jì)企業(yè)合并會(huì)計(jì)準(zhǔn)則企業(yè)合并會(huì)計(jì)方法2

簡(jiǎn)介：沈陽工業(yè)大學(xué)碩士學(xué)位論文上市公司會(huì)計(jì)監(jiān)管效果實(shí)證研究中期財(cái)務(wù)報(bào)告準(zhǔn)則經(jīng)濟(jì)效果與價(jià)值相關(guān)性姓名王秋菲申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師梁杰20040305沈陽工業(yè)大學(xué)碩士學(xué)位論文EMPIRICALRESEARCHONEFFECTIVENESSOFTHELISTEDCOMPANYACCOUNTINGSUPERVISION?！?。ECONOMICCONSEQUENCEANDVALUERELEVANCEOFMIDFINANCIALREPORTSTANDARDABSTRACTDISTORTEDACCOUNTINGINFORMATIONOFTHELISTEDCOMPANYISTHE“CHRONICILLNESS”O(jiān)FTHEWORLDTHEPHENOMENONEXISTSNOTONLYINCHINABUTALSOINUS，THEWAYANDMETHODWHICHAREUSEDTOMAKEDISTORTEDACCOUNTINGINFORMATIONAREMOREANDMORECOMPLICATEDANDHIDDENECONOMICCONSEQUENCESBECOMEMOREANDMOREABOMINABLEPREPRIMEMINISTERZHUMNGJIHADSAIDTHAT‘‘TMSTISROOT；MORALCHARACTERISIMPORTANT；STICKTOPRINCIPLE；RIODISTORTION”INTHISCIRCUMSTANCE，THEKEYTOSOLVETHISPROBLEMISTOENFORCESUPERVISIONOFTHELISTEDCOMPANYTHISTHESISTRIESTODOSOMERESEARCHONMIDFINANCIALREPORTSTANDARDFROMTHEEFFECTIVENESSWHICHHASBEENCARRIEDOUTITWILLDOSOMEFAVORTOSETTLETHEQUESTIONTOTHELISTEDCOMPANYINTHISTHESIS，WEDOSOMERESEARCHONEFFECTIVENESSOFACCOUNTINGSTANDARDFROMTWOASPECTSFIRSTWEDOEMPIRICALANALYSISONECONOMICCONSEQUENCEOFACCOUNTINGSTANDARDFROMECONOMICCONSEQUENCEASPECTTHROUGHANALYSIS，WEFINDFLAEREARESTRONGCORRELATIONBETWEENMIDFINANCIALREPORTANDYEARFINANCIALREPORTBECAUSEOFMIDFINANCIALREPORTSTANDARD，THEINFORMATIONOFYEARFINANCIALREPOGHASBEENDECREASEDINSOMERANGESECOND，WEDOSOMERESEARCHONEMPIRICALRESEARCHONVALUECORRELATIONOFACCOUNTINGINFORMATIONMIDFINANCIALREPORTSTANDARDCANINCREASETHECONTENTOFACCOUNTINGINFORMATIONNOTABLYAMONGTHEFINANCIALINDEXES，ITISEVIDENTOFTHECORRELATIONOFEPSANDCARTHEREISNOTHEPHENOMENONOFPOSTEARNHLGANNOUNCEMENTDRIFTWEALSOELABORATETHETHEORYOFTHELISTEDCOMPANYSUPERVISIONTHISTHESISANALYZESTHEACCOUNTINGSTANDARDSWHICHCORRELATETOACCOUNTINGSUPERVISIONTHOUGHSTUDYINGTHEEFFECTIVENESSOFTHELISTEDCOMPANYSUPERVISION，THEREARESOMESUGGESTIONSFIRST，THETHEORYOFTHEACCOUNTINGSTANDARDMUSTBEENFORCED；SECOND，THEACCOUNTINGSTANDARDMUSTBERENEWEDCONTINUOUSLY；THIRD，F(xiàn)ORMULATIONOFTHEACCOUNTINGSTANDARDMUSTMEETTOTHEDEMANDOFMANAGEMENTANDSOCIETYKEYWORDSACCOUNTINGSUPERVISION，MIDFINANCIALREPORT，ECONOMICCONSEQUENCE，VALUERELEVA一2一

簡(jiǎn)介：學(xué)校代碼T0254密級(jí)論更編號(hào)上絡(luò)繕事天擎SHANGHAIMARITIMEUNIVERSITY碩士學(xué)位論文MASTERDISSERTATION論文題目學(xué)科專業(yè)作者姓名指導(dǎo)教師疆賃會(huì)計(jì)準(zhǔn)則若平悶題研究～盒鹽望一整麴夔～邵瑞慶教授完成日期三魚Q五復(fù)盔一縣程簧會(huì)計(jì)準(zhǔn)剮若干滴題研究RESEARCHONSEVERALPROBLEMS0FLEASEACCOUNTINGSTANDARDABSTRACTLEASEISANIMPORTANTWAYFORRAISINGMONEYANDMANAGINGASSETSOWNINGTOITSOFFBALANCESHEETFINANCINGFUNCTION，LEASEHASPREVAILEDSINCE1950S，MANYACCOUNTINGPROBLEMSCOMPANIEDWITHDEVELOPMENTOFLEASEINDUSTRYRULE”MAKINGINSTITUTIONSHAVEISSUEDLEASEACCOUNTINGSTANDARDSTODEALWITHTHEMBUTSTILLTHEREARELOTSOFARGUMENTSABOUTACCOUNTINGFORLESSEEOFTHESTANDARDTHESEARGUMENTSWEREMAINLYPUTFORWARD抒OMTHEVIEWPOINTOFACCOUNTINGPROCESS，SUCHASRECOGNITION，MEASUREMENTANDREPORTING。SUCHBEINGTHECASE，THEAUTHORISTRYINGTOMAKEASYSTEMATICALANALYSISOFLEASEACCOUNTINGSTANDARDBYANSWERINGFOLLOWINGQUESTIONSWHAT’STHEOBJECTIVEOFLEASEACCOUNTINGSTANDARDSETTING；WHETHERPRESENTLEASEACCOUNTINGSTANDARDHASACHIEVEDTHISOBJECTIVE；WHYTHEOBJECTIVEISN’TREACHEDANDHOWTEFORMLEASESTANDARDTOACHIEVEITSGOALALLTHESEARETHOUGHTWITHAVIEWTOLESSEETHEDISSERTATIONCANBEDIVIDEDINTOFIVECHAIPTERSINCHAPTERONETHEAUTHORRETROSPECTSPRESENTLEASEACCOUNTINGSTANDARDSHOMEANDABROADANDTHELITERATURECONCERNINGACCOUNTINGFORLESSEE，LISTS。PROBLEMSUNRESOLVED，ANDSTRESSESTHETHEORETICALANDPRACTICALSIGNIFANCESOFTHE?！癝TUDYONTHESEPROBLEMSINCHAPTERTWOTHEOBJECTIVEOFACCOUNTINGSTANDARDSETTINGISANALYZEDITISINFERREDFROMHISTORYOFACCOUNTINGANDACCOUNTINGSTANDARDTHATTHEOBJECTIVEOFACCOUNTINGSTANDARDSETTINGLIESINREPRESENTATIONALFAITHFULNESS，SEENFROMLESSEE，AMOREDETAILEDOBJECTIVEOFLEASESTANDARDISTORESOLVEACCOUNTINGPROBLEMSBROUGHT行OMOFFBALANCESHEETLEASEFINANCINGREALEFFECTSOFPRESENTLEASEACCOUNTINGSTANDARDINDICATETHATTHISOBJECTIVEISN’LACHIEVEDCHAPTERTHREEISDEVOTEDTOTHECAUSETHATLEADSEXISTINGLEASESTANDARDDISCURSIVEREEXAMINEDACCOUNTINGSTANDARDWITHAPOINTOFCONTRACTTHEORY，LEASE

簡(jiǎn)介：東北林業(yè)大學(xué)碩士學(xué)位論文建立中國法務(wù)會(huì)計(jì)準(zhǔn)則相關(guān)問題研究姓名劉學(xué)民申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師岳澤軍20040601ABSTRACTFROMTHEWORLDWIDE，THERESEARCHANDDEVELOPMENTOFFORENSICACCOUNTINGFAISJUSTTHEMATTEROFRECENTTWENTYYEARS，ANDTHEFADEVELOPEDWITHARUSHINRECENTTENYEARSTHETHESISRESEARCHEDTHESTATUSOFFADEVELOPMENTANDRESEARCHINUS，CANADA，AUSTRALIA，ANDUK，SUMMARIZEDTHEACHIEVEMENTOFTHOSECOUNTRIESINTHEEDUCATIONANDTRAININGABOUTFA，ANDEXPATIATEONTHEROOTOFFABYTHETHEORYOFECONOMYATTHESAMETIME，ACCORDINGTOTHEACTUALITYOFFAINCHINA，THETHESISBROUGHTFORWARDTHATTOIMPROVETHEOPERATIONANDRESEARCHOFFAWESHOULDESTABLISHFASTANDARDFURTHERMORE，THEPAPEREXPOUNDEDTHENECESSARYOFESTABLISHMENTOFTHEFASTANDARD，DISCUSSEDTHEMETHODANDSTEPSOFTHEESTABLISHMENT，ANDOUTLINEDTHEHIBERARCHYANDCONTENTFRAMEWORKOFTHEFASTANDARDMOREEVERTHEPAPERRESEARCHEDFORSEVERALPROBLEMSABOUTTHEESTABLISHMENTOFFASTANDARD，INCLUDINGTHESUMMERYOFTHEDEFINITION，OFTHETYPESOFOPERATION，OFTHEROLES，DUTIESANDKNOWLEDGESTRUCTUREOFFORENSICACCOUNTANT，ANDOFTHEPICTUREOFGENERALSTANDARD，PERFORMANCESTANDARD，ANDREPORTINGSTANDARDKEYWORDSFORENSICACCOUNTING，F(xiàn)ORENSICACCOUNTINGSTANDARD，F(xiàn)RAMEWORKOFSTANDARD

簡(jiǎn)介：江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文釜IC中妁。燕熙黌_差磊熹疊熊。獯照鲺熬燕煎羹蓍英文。弱黼勰自孤艘。躺齜螽黼蘸藤睡L氛絮翮麓黼S一。JJ黝C聃I秘GA嫩豫秘赫NG刪N蒯S。作者姓意燕撼塞學(xué)院系、部I觸曼色藏學(xué)科專照一憊。魅。。攫。。研究方向觚攜J毓。指導(dǎo)教師。贏謇H巍蕊燕。茹00年十胄二十毒對(duì)無形資產(chǎn)不符合科學(xué)性原則，筆者建議將研究和開發(fā)贊用分開作不同的處理。針對(duì)會(huì)計(jì)準(zhǔn)則不確認(rèn)自創(chuàng)礴譽(yù)的現(xiàn)象，筆者建議在表外列報(bào)和披鼷。奩無形資產(chǎn)的計(jì)量幫攤錆方謠無形瓷產(chǎn)以歷史成本詩萋不符合實(shí)際；無形資產(chǎn)八賬缺乏一皴性自創(chuàng)無形資產(chǎn)的計(jì)價(jià)不符合會(huì)計(jì)計(jì)量屬性的標(biāo)準(zhǔn)、摁供的售愨缺乏霹魄蛙。筆鬈提窶了簿決懿辦法反轉(zhuǎn)酸單一瓣獲變成本模式，建議在使用歷史成本原則的基礎(chǔ)上運(yùn)用公允價(jià)值計(jì)量，以反映潷形資產(chǎn)產(chǎn)出效應(yīng)?，F(xiàn)行無形資產(chǎn)攤銷方法過于簡(jiǎn)罄，不符會(huì)艘本收益原則。筆糟建議應(yīng)對(duì)無形資產(chǎn)進(jìn)行分類，裰據(jù)不同擻無形資產(chǎn)確定不同的攤銷方法。在無形資產(chǎn)報(bào)告方面，資產(chǎn)負(fù)饋淡過于簡(jiǎn)單，由于無形資產(chǎn)確認(rèn)與計(jì)量的不完整帶來財(cái)務(wù)攘表辯無形資產(chǎn)揭示不完整，大薰給企監(jiān)帶皋經(jīng)濟(jì)秘懿懿無形資產(chǎn)沒有列示，現(xiàn)行利潤(rùn)表中包括相當(dāng)一部分應(yīng)資本化的無形資產(chǎn)成本，從而在利潤(rùn)表孛重復(fù)詩算，大愛戇無形浚產(chǎn)≥瑟?jiǎng)?wù)信惠寒G程麓務(wù)投愛孛披露。筆者認(rèn)炎澍無形資產(chǎn)報(bào)告，成在資產(chǎn)負(fù)債表上列示無形資產(chǎn)的變化情況，對(duì)不符合費(fèi)用標(biāo)準(zhǔn)豹無形資產(chǎn)不應(yīng)計(jì)入利潤(rùn)襲，編制并發(fā)研制明纓表，改避財(cái)務(wù)報(bào)襲的披露，同時(shí)介紹了～種其他財(cái)務(wù)報(bào)告的形式價(jià)值鏈記分板。本文是圍繞戲國無形淡產(chǎn)的會(huì)計(jì)現(xiàn)狀，對(duì)照國際會(huì)計(jì)準(zhǔn)則以及其它規(guī)定，在資產(chǎn)理論的基磁上對(duì)無形資產(chǎn)會(huì)詩瀵幸亍了一墅襟討，著熏指出我黧企受會(huì)詩準(zhǔn)剃存在的問題及對(duì)策。關(guān)鍵詞無形資產(chǎn)念計(jì)確認(rèn)會(huì)計(jì)計(jì)量財(cái)務(wù)報(bào)告2

簡(jiǎn)介：≮’772188學(xué)校代螞0246學(xué)弓321垃5455後旦大擎碩士學(xué)位論文專業(yè)學(xué)位美國股票期權(quán)會(huì)計(jì)準(zhǔn)則及其對(duì)我國的借鑒意義研究院系管理學(xué)院專業(yè)工商管理姓名劉朝明指導(dǎo)老師方曙紅教授完成日期2005年4月30日032025455劉朝明美國股票期權(quán)會(huì)計(jì)椎則及其耐我國的借鑒意義研究ABS量RACTTHETHESISINTRODUCESACCOUNTINGPRINCIPLESOFSTOCKOPTIONINUSA，ATTHESAMETIMEDISCUSSESHOWTOMAKEOUTTHEACCOUNTINGPRINCIPLESOFSTOCKOPTIONINCHINA，CHAPTER1INTRODUCESBRIEFLYHOWTHEACCOUNTINGPRINCIPLESOFSTOCKOPTIONINUSAARETHENTHECONTENTSOFAPBNO25ANDFASBNO123CHAPTER2ANALYZESHOWTOUSETHECONTENTSINPRACTICE。THENCHAPTER3DISCUSSESTHESHORTCOMINGSOFAPBNO25ANDTHEREALITYOFACCOUNTINGPRINCIPLESOFSTOCKOPTIONINCHINALASTLY，THETHESISDRAWSCONCLUSIONTHATCHINAHADBETTERADOPTTOTHEACCOUNTINGSTANDARDSOFFASBNO123KEYWORDSSTOCKOPTION，ACCOUNRINGSTANDARD，ACCOUNTINGPRINCIPLE4

簡(jiǎn)介：江西財(cái)經(jīng)大學(xué)博士學(xué)位論文會(huì)計(jì)信息質(zhì)量與會(huì)計(jì)準(zhǔn)則制定權(quán)合約安排研究姓名劉駿申請(qǐng)學(xué)位級(jí)別博士專業(yè)產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師秦榮生20040401計(jì)人員自己制定的，這使得這個(gè)問題變得更為復(fù)雜。會(huì)計(jì)系統(tǒng)運(yùn)行質(zhì)量主要由獨(dú)立、客觀、公正豹注冊(cè)會(huì)計(jì)師進(jìn)行監(jiān)督，監(jiān)督質(zhì)量的優(yōu)劣主要取決于注冊(cè)會(huì)計(jì)師的獨(dú)立性。獨(dú)立性問題是審計(jì)理論界長(zhǎng)期以來十分關(guān)注的課題。美國近年來的系列會(huì)計(jì)丑聞使人們將目光再次聚焦于此，特別是其中的非審計(jì)服務(wù)問題、注冊(cè)會(huì)計(jì)師定期輪換制問題、會(huì)計(jì)師事務(wù)所回避制問題等。通過以上關(guān)于會(huì)計(jì)信息質(zhì)量研究文獻(xiàn)的回顧和分析，我認(rèn)為，研究會(huì)計(jì)信息質(zhì)量可從兩方面入手其一是用一個(gè)系統(tǒng)的理論框架來對(duì)會(huì)計(jì)信息質(zhì)量作一全面研究；其二，由于會(huì)計(jì)信息質(zhì)量涉及面甚廣，就每一方面均作研究既無必要也無可能，主攻方向是沒有研究和必須深入研究的內(nèi)容。在選擇系統(tǒng)理論框架方面，通過大量文獻(xiàn)檢索，我選擇了謝德仁教授1997提出的“公共合約觀”。該理論認(rèn)為，“理想的現(xiàn)代企業(yè)會(huì)計(jì)準(zhǔn)則制定權(quán)的合約安排范式是政府享有一般通用的會(huì)計(jì)準(zhǔn)則制定權(quán)，經(jīng)營者享有剩余的會(huì)計(jì)準(zhǔn)則制定權(quán)，由獨(dú)立、客觀、公正的會(huì)計(jì)專家來監(jiān)督經(jīng)營者對(duì)一般通用會(huì)計(jì)準(zhǔn)則的遵守和對(duì)剩余的會(huì)計(jì)準(zhǔn)則的制定權(quán)的適當(dāng)行使?！痹诠埠霞s觀的架構(gòu)下，本著“主攻方向?yàn)闆]有研究的問題及有待深入研究的問題”這樣一個(gè)標(biāo)準(zhǔn)，對(duì)本文的研究?jī)?nèi)容作了如下安排。第1章衡量會(huì)計(jì)準(zhǔn)則制定權(quán)合約安排系統(tǒng)產(chǎn)出的信息質(zhì)量標(biāo)準(zhǔn)本章在回顧會(huì)計(jì)準(zhǔn)則制定權(quán)合約安排系統(tǒng)產(chǎn)出的信息質(zhì)量標(biāo)準(zhǔn)的基礎(chǔ)上，得到這樣的啟示會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)受會(huì)計(jì)目標(biāo)的約束會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)始終不變的研究主題是相關(guān)性和可靠性。然后，本章以“啟示”為導(dǎo)向，在分析、批評(píng)“決策有用觀”和“受托責(zé)任觀”的背景下提出了本文的會(huì)計(jì)目標(biāo)觀“如實(shí)反映觀”。以“如實(shí)反映觀”為導(dǎo)向，本章重點(diǎn)分析研究了會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)的相關(guān)性、可靠性、可理解性和可比性等。本文認(rèn)為。在相關(guān)性和可靠性兩大主要質(zhì)量標(biāo)準(zhǔn)中，可靠性重于相關(guān)性，可靠性是質(zhì)量標(biāo)準(zhǔn)體系中的首要標(biāo)準(zhǔn)，而相關(guān)性、可理解性以及可比性則是質(zhì)量標(biāo)準(zhǔn)體系中的主要質(zhì)量標(biāo)準(zhǔn)。在首要質(zhì)量標(biāo)準(zhǔn)和主要質(zhì)量標(biāo)準(zhǔn)的構(gòu)成要素方面，本文也提出了自己的看法，例如，本文認(rèn)為及時(shí)性相對(duì)FASB而言和重要性相對(duì)IASC而言均不應(yīng)作為相關(guān)性的主要構(gòu)件。最后。本文在以上分析的基礎(chǔ)上，參照FASB和IASC的會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)體系，構(gòu)建了新的，由首要質(zhì)量標(biāo)準(zhǔn)、主要質(zhì)量標(biāo)準(zhǔn)及其約束條件所組成的衡量會(huì)計(jì)信息質(zhì)量的標(biāo)準(zhǔn)體系。本章在以下方面進(jìn)行了探索性的研究①提出了“如實(shí)反映”的會(huì)計(jì)目標(biāo)觀；②以“如實(shí)反映”觀為導(dǎo)向，提出了可靠性是統(tǒng)領(lǐng)所有會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)的首要標(biāo)準(zhǔn)，并依此重構(gòu)了會(huì)計(jì)信息質(zhì)量標(biāo)準(zhǔn)體系；③認(rèn)為會(huì)計(jì)信息不僅是企業(yè)會(huì)計(jì)系統(tǒng)輸出的內(nèi)容，更是現(xiàn)代企業(yè)會(huì)計(jì)準(zhǔn)則制定權(quán)合約安排系統(tǒng)產(chǎn)出的信息。

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簡(jiǎn)介：河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文中國會(huì)計(jì)準(zhǔn)則國際化研究姓名李春紅申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師魏林燕20050607河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文IIABSTRACTABSTRACTIFWEPREDICTTHATNATIONALACCOUNTINGCONSTITUTSCONSIDERMEABOUTTHEREQUIREMENTSOFDOMESTICDEVELOPMENTWHENSETTINGACCOUNTINGSTARDSTHENTHEISSUEOFINTERNATIONALACCOUNTINGSTARDSHASALREADYOVERSTEPGAPSAMONGNATIONSAIMINGATGLOBALLYUNIFMACCOUNTINGSTARDSACCOMPANYINGFREEFLOWOFCAPITALINTERNATIONALIZATIONOFECONOMICTHEWKOFINTERNATIONALACCOUNTINGSTARDSBOARDIASBHASGAINEDMEMESUPPTEACHCOUNTRYBEGINSTOREALIZETHEPRESENTPOTENTIALINFLUENCEOFIASBATTHESAMETIMETHESECOUNTRIESARECONSIDERINGHOWTOADAPTTOTHETRENDOFINTERNATIONALIZATIONOFACCOUNTINGSTARDSAFTERCHINAIMPLEMENTSTHEPOLICYOFREFMOPENINGJOINSWTOMARKETINGECONOMICOFSOCIALISMHASGRADUALLYMERGEINTOANGANICWHOLESOINTERNATIONALIZATIONOFCHINESEACCOUNTINGSTARDSISRECENTLYPAIDCLOSEATTENTIONWHICHEXPERIENCESACHIEVEMENTSAREGOTTENDURINGTHEPATHOFINTERNATIONALIZATIONOFCHINESEACCOUNTINGSTARDSWHICHDIRECTIONSEFFTSSHOULDBEMADETHESEPROBLEMSHAVETOBESETTLEDURGENTLYTHISARTICLEBASINGONTHEREALITIESABOVEDISCUSSESDEEPLYTHESTATUSQUOOFCHINESEACCOUNTINGSTARDSREVIEWACHIEVEMENTSDEFICIENCYOFTHESESTARDSTHENTHISARTICLEALSOPOINTTOTHEIMPETUSOBSTRUCTIONOFCHINESEACCOUNTINGSTARDSATTHEINTERNATIONALBACKGROUNDATLASTBASINGONTHESEANALYSESWEPROBEINTOTHEWAYWITHINTERNATIONALJUNCTIONRELEVANTSTRATEGIESTHEPAPER’SCREATIVEPOINTSINCLUDETOANALYZEIMPETUSESOBSTACLESBYSTUDYINGCHINESEACCOUNTINGSTARDSBASEDONINTERNATIONALIZATIONTOPUTFWARDRELEVANTSTRATEGIESKEYWDACCOUNTINGSTARDSINTERNATIONALIZATIONSTRATEGY

簡(jiǎn)介：。Y蚋／3354固≤J舅．|I。_|豢學(xué)CYCLE。10254、I．。。毒商黟事走學(xué)I疊0’頌士學(xué)位論文MASTERDISSERTATION’J．一J一一。TLR4。。冉每，。論文題A孝莖萋塾籃蘭拳．學(xué)科專業(yè)．．奎鹽堂作者姓名．．堡堅(jiān)指導(dǎo)教師一金煎堡到塹撞完成日期二___蘭QQ墨芏查旦麟會(huì)計(jì)準(zhǔn)則的信息經(jīng)濟(jì)學(xué)分析與研究ABSTRACTINTHECAPITALMARKETWHICHBECOMESMOREANDMOREPERECTANDDEVELOPED，F(xiàn)INANCIALACCOUNUNGANDSTATEMENTSPLAYAMOREIMPORTANTROLEANDFACESTRONGERCHALLENGES．FINANCIALINFORMATIONTHATENTERPRISESPROVIDEBECOMESVERYCOMPLETEDTHECOMPLEXITYOFACCOUNTINGINFORMATIONCOMESFROMTHEFACTTHATACCOUNTINGINFORMATIONISAPARTICULARKINDOFPRODUCT．ACCOUNTINGINFORMATIONISVERYIMPORTANTTOUSERSOFACCOUNTINGSTATEMENTSANDSUPERVISORSOFACCOUNTINGINFORMATION．WHETHERACCOUNTINGINFORMATIONISTRUEISRATHERVITALTOTHEHEALTHYDEVELOPMENTOFCAPITALMARKET．ACCOUNTINGSTANDARDSWHICHSTANDARDIZEACCOUNTINGINFORMATIONANDTHEPLANNINGANDENFORCEMENTOFACCOUNTINGSTANDARDSVITALLYREGULATETHEPREPARATIONANDREPORTINGOFACCOUNTINGINFORMATION．ACCOUNTINGSTANDARDSREGULATETHEPASSINGOFINFORMATIONINCAPITALMARKETANDSTANDARDIZETHECOMMUNICATIONPROCESSBETWEENENTERPRISESANDINVESTORS．THEPREPARATIONOFACCOUNTINGSTANDARDSINEVERYCOUNTRYORAREAISAGAMERESULTANDINTERESTCOMPROMISEBETWEENINVESTOMANDENTERPDSES．FORMERRESEARCHONACCOUNTINGSTANDARDSATTACHEDMOREIMPORTANCEUPONACCOUNTINGPOLICIESANDCONNECTEDPLANNINGOFACCOUNTINGSTANDARDSINTOACCOUNTINGPOLICIES．ANDANALYSISONACCOUNTINGSTANDARDSSELDOMCOMBINESTHEMWITHOTHERBRANCHESOFECONOMY．FURTHERMORE，ANALYSISONACCOUNTINGSTANDARDSISLIMITEDINTHERESPECTOFMACROECONOMY．FORMERRESEARCHHARDLYSYSTEMATICALLYEXPLAINSTHEREASONS，SPECIFICPROCESSING，PARTICULARRESULTSOFACCOUNTINGSTANDARDSANDRELEVANTPLANNINGPROCEDURE．THEAUTHORWILLMAKEACCOUNTINGSTANDARDSJNTHEFRAMEWORKOFJNFORMA日ONECONOMYANDUSEASYMMETRICINFORMATIONMARKETTHEORYTOSYSTEMATICALLYANALYZEACCOUNTINGSTANDARDS．INTHESAMETIME，THEAUTHORWILIMAKEFURTHERRESEARCHONTHEPREPARATIONANDINFLUENCEOFTHEPLANNINGPROCEDUREOFACCOUNTINGSTANDARDSFROMASPECIALANGLE，ANDSUGGESTTHATTHEPLANNINGPROCEDUREOFACCOUNTINGSTANDARDSISAPROCESSWHICHBALANCESTHEJNTERESTSOFDIFFERENTPARTICIPANTS．ANDTHEAUTHORWILLMAKETHEPROBLEMOFACCOUNTINGSTANDARDSBASISINTHEFR￡U11EWORKOFINFORMATIONECONOMYTANDREGARDACCOUNTINGSTANDARDSASAKINDOFCONTRACTTOSTUDYACCOUNANGSTANDARDSBASISBYPERFECTCONTRACTTHEORY．THECONCLUSIONISTHATACCOUNTING2

簡(jiǎn)介：分類號(hào)密級(jí)Y971829單位代碼10422學(xué)號(hào)J剛P了P⑧0▲東’，番碩士學(xué)位論文SHANDONGUNIVERSITYMASTER7STHESIS論文題目會(huì)計(jì)幅則國埒、哪闌的叁奉間趣＆中司的路仔運(yùn)辱研鈾作者姓名寶煎塾專業(yè)會(huì)計(jì)瞎指導(dǎo)教師姓名專業(yè)技術(shù)職務(wù)到濃囑教設(shè)嬲年弓月功日摘要隨著經(jīng)濟(jì)的日益全球化和信息技術(shù)革命的加速，會(huì)計(jì)作為國際通用的商業(yè)語言，在促進(jìn)國際貿(mào)易、國際資本流動(dòng)和國際經(jīng)濟(jì)交流等方面的作用顯得更為突出，加快會(huì)計(jì)準(zhǔn)則國際化的步伐顯得日益緊迫。越來越多的國家已加入到了采用國際財(cái)務(wù)報(bào)告準(zhǔn)則的行列中，這些國家在會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)方面均取得了很大的進(jìn)展，其目的就在于努力降低本國會(huì)計(jì)準(zhǔn)則的制定成本，降低本國企業(yè)在國際市場(chǎng)上的籌資成本和交易成本，使本國企業(yè)在全球性的經(jīng)濟(jì)競(jìng)爭(zhēng)和發(fā)展中處于優(yōu)勢(shì)．中國作為目前世界上吸引國外投資最多的國家，經(jīng)濟(jì)融入世界經(jīng)濟(jì)體系已呈現(xiàn)出日益加速的趨勢(shì)。在這種情況下，中國經(jīng)濟(jì)的發(fā)展實(shí)際上也迫切需要一個(gè)全球公認(rèn)的、又易于操作的會(huì)計(jì)準(zhǔn)則．因此，我們對(duì)會(huì)計(jì)國際協(xié)調(diào)的態(tài)度是積極的．但中國在會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的工作中也遇到了很多亟待解決的問題。本文首先對(duì)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)進(jìn)行界定，根據(jù)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的三個(gè)基本理論推演出會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的主體、客體和目標(biāo)，并將會(huì)計(jì)準(zhǔn)則的國際協(xié)調(diào)分為三個(gè)層次。介紹了國內(nèi)外會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的現(xiàn)狀及國內(nèi)對(duì)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)研究的進(jìn)展情況。然后，將中國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則進(jìn)行比較，尋找差異點(diǎn)并分析差異的深層原因會(huì)計(jì)準(zhǔn)則上的不一致性在某種程度上折射出不同經(jīng)濟(jì)體制、社會(huì)環(huán)境，法律體系、文化背景等環(huán)境因素上的差異。在概括會(huì)計(jì)環(huán)境因素的基礎(chǔ)上重點(diǎn)分析中國的會(huì)計(jì)環(huán)境同時(shí)對(duì)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的阻礙進(jìn)行經(jīng)濟(jì)學(xué)分析。發(fā)現(xiàn)如何達(dá)到制度成本和交易成本最小化、經(jīng)濟(jì)利益最大化成為其道路上的一大障礙?；谥袊鴷?huì)計(jì)準(zhǔn)則國際化的迫切性及進(jìn)展情況，對(duì)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)工作成效的衡量及評(píng)價(jià)問題進(jìn)行研究，從不同的視角給出會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)實(shí)際協(xié)調(diào)度的評(píng)價(jià)模型對(duì)比點(diǎn)模型、差異率模型，及其期望協(xié)調(diào)度的評(píng)價(jià)模型成本收益模型、會(huì)計(jì)信息質(zhì)量模型．最后，對(duì)中國會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的路徑選擇提出建議．指出中國在進(jìn)行會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的過程中應(yīng)遵循的原則，工作的切入點(diǎn)，會(huì)計(jì)準(zhǔn)則制定、統(tǒng)一會(huì)計(jì)規(guī)范方面如何選擇，會(huì)計(jì)理論研究，會(huì)計(jì)環(huán)境建設(shè)應(yīng)重點(diǎn)進(jìn)行哪方面的工作，會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)應(yīng)采取的方式方法，以及會(huì)計(jì)教育推動(dòng)會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的構(gòu)想．以期對(duì)中國會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的進(jìn)程起到推動(dòng)作用。4關(guān)鍵詞會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)、會(huì)計(jì)準(zhǔn)則、國際會(huì)計(jì)準(zhǔn)則，會(huì)計(jì)準(zhǔn)則國際差異

簡(jiǎn)介：重慶大學(xué)碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)信息質(zhì)量的關(guān)系研究姓名郭志明申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師李嘉明20040409霞慶大學(xué)碩十學(xué)位論文英文摘要ABSTRACTECONOMICGLOBALIZATIONANDINTERNATIONALCAPITALMARKETINTEGRATIONHASALREADYBECOMETRENDSOFECONOMICDEVELOPMENTOFOURTIMES，ATTHESAMETIMEWITHTHEREFORMOFTHEECONOMICSYSTEMOFOURCOUNTRYOURACCOUNTINGMANAGEMENTSYSTEMHASALREADYTURNEDTOTHEMANAGEMENTMODETAKINGMARKETECONOMYASDIRECTIONFROMTAKINGPLANNEDECONOMYASDIRECTIONINTHENUMEROUSFACTORSINFLUENCINGACCOUNTINGREFORM，THEREFORMOFTHEECONOMICSYSTEM，RISEOFSECURITYMARKETANDFORMAKINGACCOUNTINGPRACTICEOFOURCOUNTRYTOINTEGRATEWITHINTEMATIONALACCOUNTINGSTANDARDCANBESAIDMAINMOTIVEFORCESACCOUNTINGCRITERIONSYSTEMBUILDINGUPANDOPERATIONINDICATESTHATOURCOUNTRYENTERPRISEACCOUNTINGMODEGOESTHROUGHTRANSITIONTOMARKETECONOMYANDINTEGRATESTHEINTERNATIONALPRACTICEREALLYITISTHEGOALOFOURACCOUNTINGREFORMTOOPOINTOUT”INORDERTOMEETTHESOCIALISTNEEDOFECONOMICDEVELOPMENTOFMARKETOFOURCOUNTRY”INACCOUNTINGCRITERIONGENERALREGULATION，“UNIFYACCOUNTANTSTANDARDOFCHECKINGANDCALCULATING，GUARANTEEACCOUNTINGINFORMATIONQUALITYACCORDINGTO”ACCOUNTINGLAWOFREPUBLICANISMOFCHINESEPEOPLE，”，MAKEENTERPRISE’SACCOUNTINGCRITERION”THENSINCEENTERPRISE’SACCOUNTINGCRITERIONWASIMPLEMENTEDFROMJULY1，1993，ISTHECRITERIONSUCCESSFULINFINISHINGTHESPECIFICGOALHASIMPROVEDTHEQUALITYOFACCOUNTINGINFORMATIONISMAKINGORADOPTINGTHEHIGHQUALITYACCOUNTINGCRITERIONSURETOIMPROVETHEQUALITYOFACCOUNTINGINFORMATIONTHISISTHEQUESTIONTHATTHISTEXTWILLVERIFYWEDEFINETHESTANDARDOFACCOUNTINGINFORMATIONQUALITYATFIRST，THROUGHTHEANALYSISONTHETHEORY，BECAUSEOFOBJECTIVEREALITYOFACCOUNTINGINFORMATIONOF”ECONOMICCONSEQUENCE”，WETHINKTHATACCOUNTINGINFORMATIONISTHERESULTOFWHOLESYSTEMENVIRONMENT，THELEVELOFACCOUNTINGINFORMATIONQUALITYISTHERESULTOFSYSTEMARRANGING，ONLYRELYINGONACCOUNTINGCRITERIONUNABLETOGETHIGHQUALITYACCOUNTINGINFORMATIONSECONDLYWEEXAMINETHEREALEXAMPLEONSOMEONECONCRETEACCOUNTINGCRITERION‘‘ENTERPRISEACCOUNTINGCRITERIONMEDIUMTERMFINANCIALREPORT’ANDTHEOVERALLRESULTSINCEACCOUNTINGCRITERIONISIMPLEMENTEDOURREALEXANAPLEINSPECTIONRESULTANDOURCONJECTUREINTHEORYAREUNANIMOUSBASICALLYNEWCRITERIONHASNOTOVERALLIMPROVEDTHEVALUEDEPENDENCEOFACCOUNTINGINFORMATIONNOTABLYFINALLY1PUTFORWARDMYOWNVIEWONHOWTOIMPROVEACCOUNTINGQUALITYOFMESSAGE1IMPROVEII