簡介：湘潭大學碩士學位論文會計準則國際化之國別研究姓名馬笑芳申請學位級別碩士專業(yè)國際會計指導教師劉長青20050508會計準則國際化之國別研究3ABSTRACTASTHEINTERNATIONALBUSINESSACTIVITYISINCREASINGDRAMATICALLYTHROUGHTRADITIONALEXPTINGIMPTINGOFGOODSSERVICESASWELLASFEIGNDIRECTINVESTMENTCAPITALMARKETSAREOPENINGUPBECOMINGMETRANSPARENTCAPITALFLOWSFREELYAROUNDTHEWLDATAQUICKERPACENOCOUNTRYCANEXISTSOLELYUNDERTHISBACKGROUNDTOTHEENTITIESONLYTAKETHEMSELVESINTHEWLDECONOMYSCOPECANTHEYGETASUFFICIENTSTEADYDEVELOPMENTINTHEINTERNATIONALECONOMICACTIVITIESASANIMPTANTINDICATONACOUNTRY’SECONOMICDEVELOPMENTALLEVELDEVELOPMENTALPOTENTIALACCOUNTINGDATACANDIRECTTHELIMITEDECONOMICRESOURCETOAMEEFFECTIVEALLOCATIONHOWEVERBECAUSEOFTHEDIFFERENCEOFTHEHISTICALENVIRONMENTALECONOMICSYSTEMLAWSYSTEMINTHEDIFFERENTCOUNTRIESTHEREAREMANYKINDSOFACCOUNTINGSYSTEMACROSSTHEWLDNOWWHICHMAKETHECOMPARABILITYISLOWTHECOSTISRATHERHIGHFTHEINVESTTOUNDERSTTHEACCOUNTINGINFMATIONFROMOTHERCOUNTRIESALLTHESEAREOBSTACLESTOTHEWLDCAPITAL’SFREEFLOWRECENTLYMANYCOUNTRIES’ACCOUNTINGMANAGEDEPARTMENTTHEINTERNATIONALACCOUNTINGECONOMICGANIZATIONSWERESETUPTOTHERESEARCHOFTHEACCOUNTINGGLOBALHARMONIZATIONTRYTOSETASTARDSACCOUNTINGREPTINGRULEWHICHCANBEUSEDTOALLOFTHECOUNTRIESINTHEWLDINTHISPAPERAMERICAEUTHEMEMBERCOUNTRIESAUSTRALIAJAPANCHINAWEREPICKEDOUTTHROUGHTHEANALYSISOFTHECOUNTRIES’ACCOUNTINGMODELTHEPROCESSOFTHESTARDSSETTINGTHENEWLYPULSEOFTHEACCOUNTINGTHEYPRACTICESINTHESECOUNTRIESWECANUSEFREFERENCETOOUROWNCOUNTRY’SACCOUNTINGINTERNATIONALIZATIONPROCESSTOACHIEVETHEGOALOFMAKEOURACCOUNTINGSTARDS’HARMONIZATIONHOWTOPROTECTOURCOUNTRY’S

簡介：東北林業(yè)大學博士學位論文我國會計準則國際化經濟后果研究姓名崔慕華申請學位級別博士專業(yè)林業(yè)經濟管理指導教師劉國成20040601本文在第五章對我國會計準則國際化的經濟后果進行了實證研究，以我國年進出口額，作為正面經濟后果的替代變量，以會計利潤操縱程度作為負面經濟后果的替代變量，應用SPSS統(tǒng)計軟件，進行假設檢驗。證實我國會計準則國際化沒有取得預期的正面經濟后果，但付出了會計信息失真的巨大代價，負面經濟后果顯著。說明當前我國的會計準則建設在走向國際化的進程中，仍應考慮我國的實際情況，不能操之過急或全盤照搬國際會計準則。本文在第六章依據前面研究得出的結論為我國會計準則國際化提出一些對策和建議。一是在會計準則的制定權方面進行改進，既包括在國際上爭奪國際會計準則的制定權，也包括在國內改進現有的政府主導的會計準則制定現狀；二是適當放慢我國會計準則國際化的進度，提高現有會計準則的質量，而不是跟在國際會計準則后面被動地調整我國的會計規(guī)范，這樣做既能給國內利益集團減少會計準則國際化的轉換成本，又不會影響我國對外貿易的發(fā)展三是強調會計準則未來發(fā)展趨勢必然是國際化，但現階段仍主要表現為國家化；四是為了爭奪國際會計準則的制定權應加強與發(fā)達國家在會計環(huán)境上的溝通與協調；五是對會計準則國際化的經濟后果要反復評估。因此本文的研究對于我國會計準則國際化的研究既具有理論意義，又具有重要的現實意義。關鍵詞會計準則國際化經濟后果實證研究

簡介：分類號I】DC研究生學位論文個性化會計準則初探硼出銘奎塞撇嘲慟齠掛國置熬授一申襟T∞贛別砒專業(yè)名弼盒越堂論文昝辯日期窒箜笙魚縣旦學鰱贊予日期笙且中國海洋大學TRYTOTAIKABOUTTHEINDIVIDUAIACCOUNTINGSTANDARDABSTRACTBECAUSETHECASESOFCOMPANYWHICHCOMEINTOTHEMARKETPOSTINGFALSEACCOUNTINGINFORMATIONAPPEARMOREANDMOREUSUALLY，FA】SEINFORMATIOILOFACCOUNTING，THEQUALITYOFACCOUNTINGINFORMATIONACEOUNTINGSTANDARDWLTHHIGHQUALITYANDOTHERQUESTIONSBECOMEFOCALTOPICS，A1THOUGHTHEREASONSFORFALSEINFORMALIONOFACCOUNTINGCANBESPECIFIEDINMANYPLACES，SUBJECTIVEFAKEMAKINGISITSDIFEETREASONATTHESAMETIME，ACCOUNTINGSTANDARDGIVETHEMANAGEROFCOMPANYLOTSACCOUNTINGRESIDUALOPTIONS，WHICHMAKINGTHECOMPANYCANCHOSETHEUNFITACCOUNTINGMETHODSTOMAKETHEFALSEINFORMATION1HISISTHEOTHERDIRECTREASONOFMAKINGFALSEINFORMATIONOFACCOUNTINGTHEPROBLEMOFFALSEINFORMATIONONACCOUNTINGCANNOTBESOLVEDMERELYBYONESECTOR，BUTNEEDSSUPERVISIONSECTOR，MARKET，ANDBUSINESSMANTOCOOPERATEHARMONIOUSLYANDTREATITJNACOMPREHENSIVEWAYINDIVIDUALACCOUNTINGSTANDARDISTHEMODEOFACCOUNTINGSTANDARDFACINGCUSTOMERSITSOBJECTIVEISSETTLEFORINTERESTGROUPANDITWILLSUPPLYTHEUSEROFACCOUNTINGINFORMATIONINDIVIDUALACCOUNTINGINFORMATIONINTHEINDIVIDUALACCOUNTINGSTANDARD，THEQUALITYOFACCOUNTINGINFORMATIONISNOTTHEGENERALPRODUCTBUTTHEGENERALANDINDIVIDUALPRODUCTITCHANGESTHEOLDMODEOFACCOUNTINGSTANDARDTHATGENERALINSTITUTIONDECIDESTHEACCOUNTINGSTANDARDINDIVIDUALACCOUNTINGSTANDARDDISTINGUISHTHEUSEROFACCOUNTINGINFORMATIONWITHTHEQUALITYOFINFORMATIONANDDEEIDEWHOSHOULDOWNTHERIGHTOFCONSTITUTINGSTANDARDINOTHERWORDS，IFITISTHEGENERALINFORMATION，GENERALINSTITUTIONMUSTHAVETHERIGHTOFCONSTIRUTINGSTANDARDBUTIFTHEINFORMATIONONLYSETTLEFORTHENEEDOFINDIVIDUALINSTITATIONTHISINSTITUTIONOWNTHERIGHTOFCONSTITUTINGSTANDARDWILLBEBETTERITWILLINTRODUCETHEMARKETELEMENTSINTOTHEMODEOFACCOUNTINGSTANDARD，DISPERSETHERIGHTOFCONSTITUTINGSTANDARDANDACCOUNTINGRESIDUALOPTIONSINDIVIDUALUSEROFINFORMATIONCANDECIDETHECONSTRUCTIONOFSTANDARD，MAKEINDIVIDUALACCOUNTINGSTANDARDANDGETTHEINFORMALIONTHEYNEEDTHEUSEROFINFORMATIONNEEDSTOPAYFORTHECOSTOFACCOUNTINGSTANDARDTHISWIIIMAKETHEINDIVIDUALUSEREN曲LETOCOMPUTETHECOSTANDTHEPROFITANDIMPOSETHEMSUPERVISETHEQUALITYOFACCOUNTINGINFORMATIONMORESTRICTITWILLAVOIDTHEOLDMODETHATONLYGENERALINSTITUTIONAFFORDTHECOSTOFACCOUNTINGSTANDARD，THEUSEROFINFORMATIONONLYOWNTHERIGHTOFPROFITORFALSEINFORMATIONMAKINGTHEUSERHAVINGLOSS，BUTBECAUSEOFUNCLEARLYINFORMATIONUSER，THEUSERALSOCANNOTGETTHECOMPENSATIONINDIVIDUALACCOUNTINGSTAND”DWI1LCONSTITUTETHEMODETHATGENERALINSTITUTION，MARKET，CREDITOR，BUSINESSMAN，SUPPLIERANDSOONCOOPERATEHARMONIOUSLYTOSUPERVISETHECOMPANIESACCOUNTINGINFORMATIONALLSIDEDANDENHANCETHEQUALITYOFACCOUNTINGINFORMATIONSETTLEFORTHENEEDOFINTERESTGROUP，KEYWORDSFALSEINFORMATIONOFACCOUNTINGACCOUNTINGSTANDARD；THEMODEOFACCOUNTINGSTANDARD

簡介：江蘇大學碩士學位論文中國會計準則與國際會計準則的比較研究姓名李茹申請學位級別碩士專業(yè)會計學指導教師徐文學20050611江蘇大學碩士論文ABSTRACTACCOUNTINGSTANDARDSISARUGULATIONWHICHREGARDSPECIFICECONOMICBUSINESSANDTHESPECIALREPORTASTHETARGET，REGARDCONFIRMINGANDMEASURINGASTHECENTREANDDEALWITHTHEPOSSIBLEBUSINESSESPECIALLYINTERNATIONALACCOUNTINGSTANDARDISMADEBYINTERNATIONALACCOUNTINGSTANDARDCOMMITTEE，ITISONEOFTHEMOSTADVANCEDANDPERFECTSTANDARDSINTHEWHOLEWORLDATPRESENT，ALOTOFCOUNTRIESTAKEACTIVEACTION，DRAWCLOSETOINTERNATIONALACCOUNTINGSTANDARDINOURCOUNTRYTHEINLANDCOMPANYWHICHISLISTEDINHONGKONG，THEENTERPRISEWHICHISSUEBSHARES，REQUIREFINANCIALREPORTBASEDONBOTHCHINESEANDINTERNATIONALACCOUNTINGSTANDARDSINORDERTOSATISFYTHEREQUIREMENTOFPRACTICEASWELLASTOCOMPLYWITHTHEINTEMATIONAITREND，OURCOUNTRYRELEASED16ITEMSOFACCOUNTINGSTANDARDSALTOGETHERFROM1992，ITISNEARLYINCOMMONWITHINTEMATIONAIACCOUNTINGSTANDARDSBUTCOMPAREWITHINTEMATIONALACCOUNTINGSTANDARDTHEREAREALSOMANYDIFFERENCESINTHEMWHICHISBETTERANDWHICHISWORSE，WHERETHEDIFFERENCELIES，BECOMETHEFOCUSOFTHETHEORYCIRCLEANDPRACTICECIRCLETHECOMPARISONOFCHINASACCOUNTINGSMNDARDANDINTEMATIONALACCOUNTINGSTANDARDHASBECOMEANIMPORTANTSUBJECTTHEACCOUNTINGREPORTISACOMMERCIALALLPURPOSELANGUAGETHEPROFITOFTENDETERMINESTHETRENDOFPURCHASINGOFTHEFUND，THUSINFLUENCETHERATIONALDISPOSITIONOFRESOURCESACCOUNTINGSTANDARDSCANSATISFYTHEREQUIREMENT，THISDISSERTATIONCOMPARESCHINESEACCOUNTINGSTANDARDSWITHINTERNATIONALACCOUNTINGSTANDARDS。REVEALTHEDIFFERENCEAMONGAFFIRMATION，MEASUREMENTANDDISCLOSUREITWILLPOINTOUTTHEMAINFACTORTHATINFLUENCETHEPROFITBASEDONTWODIFFERENTSTANDARDS，ATFIRSTWESHOULDUNDERSTANDDIFFERENCERATIONALLYREALIZETHEREASONWHYTHEDIFFERENCEPRODUCES，ONTHISBASIS，REMAINSMALLDIFFERENCE，BESURETHATACCOUNTINGINFORMATIONCARLREFLECTECONOMICDEVELOPMENTTHISPAPERWILLASSISTPROFESSIONALSINDEEPENINGTHEIRUNDERSTANDINGSOFINTERNATIONALACCOUNTINGSTANDARDS，ANDBROADENTHEPROSPECTOFRESEARCHINGTHEACCOUNTINGSTANDARDS1KEYWORDSCHINESEACCOUNTINGSTANDARDS，INTERNATIONALACCOUNTINGSTANDARDSCOMPARISONII

簡介：_回荔量囊隳。瀵天串夫謦JT1“ANDI}N?UNIVERSITY≈一．一；；11∞二M纂蓬．燕囊囊萋擘I、鬻。J麓疊蘩_毒?！菸摹裣蔻罄硎冖嘁?。?！螅吹嗖尽?JABSTRACTEARNINGSMANAGEMENT’SINCREASINGDAMAGEONTHECAPITALMARKETANDINVESTORS’INTERESTSISMAKINGITBECOMEONEOFTHECURRENTFOCUSESOFRESEARCHINTHEFIELDOFPOSITIVEACCOUNTING，ANDRESULTINGINGREATPRESSUREONORGANIZATIONSTHATESTABLISHACCOUNTINGPRINCIPLES．LOCALSCHOLARSHAVEMADERELATIVELYSUFFICIENTSTATISTICALRESEARCHONTHEEXISTENCEOFCORPORATEEARNINGSMANAGEMENTANDTHEPROBLEMCAUSEDBYTHEEXTENTOFSUCHPRACTICE，BUTLACKINDEPTHDISCUSSIONSONTHEFUNCTIONOFACCOUNTINGPRINCIPLESINEARNINGSMANAGEMENTACTIVITIES．THISPAPEREXAMINESEAMINGSMANAGEMENTMAINLYFROMTHEPERSPECTIVEOFACCOUNTINGPRINCIPLESTOPROVIDEBODIESTHATESTABLISHSUCHPRINCIPLESABASISFORDRAWINGUPPOLICIESFORCOMPLETEACCOUNTINGPRINCIPLES．FORTHISPURPOSE，THISPAPERSETSUPTHEORETICALFRAMEOFTHEEARNINGSMANAGEMENTWITHTHESTANDARDRESEARCHMETHOD．BASEDONTHISTHEORETICALFRAME，USINGCASESTUDIES，THISPAPERSTUDIESTLLEPRESENTCONDITIONOFEARNINGSMANAGEMENTINLISTEDCOMPANIES，ANALYZESTHEMETHODANDTHEFORMATIONOFSYSTEMINBUSINESSENTERPRISEWHENMANAGINGEARNINGS，WHILESHOWINGTHECONTRADICTORYINFLUENCEOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT．THEREARESIXCHAPTERSINTHISPAPER．CHAPTER1ISANINTRODUCTION，EXPLAININGTHERESEARCHBACKGROUND，PURPOSEANDMETHODS．THESECONDCHAPTERLAYSTHEORETICALFOUNDATIONINTHESUCCESSIVECHAPTERSBYDEFININGTHECONCEPTOFEARNINGSMANAGEMENTANDTALLYINGUPTHEDOMESTICANDOVERSEASSTUDYRESULTSINTHISAREA．CHAPTER3EXPLORESTHEPRESENTCONDITIONOFEAMINGSMANAGEMENTINCHINA’SLISTEDCOMPANIES，ANDBYANALYZINGMETHODSTHATEARNINGSMANAGEMENTADOPTANDREASONSTHATITPRODUCE，CONFIRMSTHEGUIDINGEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT．ASTHEPRINCIPALPARTOFTHEPAPER,CHAPTER4DISCUSSESTHECONTRADICTORYEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT，THATITSINCEISACHECKANDSUPERVISIONFACTOROFTHEEAMINGSMANAGEMENT，ANDTHENISANINDUCEMENTOFIT．ACCORDINGTOTHEABOVERESEARCH，THEPAPERPUTSFORWARDACOUNTERMEASURETOSTANDARDIZEEARNINGSMANAGEMENTBYANALYZINGITSGAINSANDLOSES．BEINGACONCLUSION，CHAPTER6SHILLSUPSUGGESTIONSFORPOLICIESTHATIMPROVECHINA’SACCOUNTINGPRINCIPLES．KEYWORDSEARNINGSMANAGEMENT；ACCOUNTINGPRINCIPLES；LISTEDCOMPANYPRINCIPLEBASEDRULEBASED

簡介：中南大學碩士學位論文我國股票期權會計準則的研究姓名肖瑛申請學位級別碩士專業(yè)會計學指導教師何紅渠20051122碩士學位論文ABSTRACTABSTRACTASESOISBECOMINGINCREASINGLYPOPULARINTHEWORLDWIDE，ITHASALSOBEENATTACHEDMUCHIMPORTANCEBYOURGOVERNMENTSOITCALLBEPREDICTEDTHATESOWILLBEADOPTEDGRADUALLYBYTHEENTERPRISESINCHINAANDTHESUCCESSOFESOLARGELYDEPENDSONITSACCOUNTINGSYSTEMWHICHISRESEARCHEDINTHISPAPERTOPROVIDETHEORETICALREFERENCETOBUILDUPACCOUNTINGSTANDARDOFESOINACCORDANCEWITHTHESTATEOFOURNATIONTHISPAPERCONSISTSOF5CHAPTERSTHEACCOUNTINGRECOGNITION、MEASUREMENTANDDISCLOSUREAREFIRSTDISCUSSEDACCORDINGTOTHEGENERALACCOUNTINGCIRCLEOFTRANSACTIONS；THENACCOUNTINGSTANDARDSOFESOINTHEUNITEDSTATESAREINTRODUCED，WHICHGIVESUSADEEPINSIGHTINTOITSEXPERIENCEANDITSLESSONS；BASEDONTHIS，THEACCOUNTINGSTANDARDOFESOFOROURCOUNTRYISCONSTRUCTED；FINALLYWEANALYZETHEEXISTINGPROBLEMINPRACTICE，ANDPROPOSEGUIDELINESFORIMPROVINGTHEACCOUNTINGFUNCTIONSOFESOKEYWORDSESO，ACCOUNTINGRECOGNITION，ACCOUNTINGMEASUREMENTACCOUNTINGSTANDARDⅡ

簡介：南開大學學位論文版權使用授權書C}‘3813本人完全了解南開大學關于收集、保存、使用學位論文的規(guī)定，同意如下各項內容按照學校要求提交學位論文的印刷本和電子版本；學校有權保存學位論文的印刷本和電子版，并采用影印、縮印、掃描、數字化或其它手段保存論文；學校有權提供目錄檢索以及提供本學位論文全文或者部分的閱覽服務；學校有權按有關規(guī)定向國家有關部門或者機構送交論文的復印件和電子版；在不以贏利為目的的前提下，學?？梢赃m當復制論文的部分或全部內容用于學術活動。學位論文作者簽名寸L八≯7年，≯月1，日經指導教師同意，本學位論文屬于保密，在年解密后適用本授權書。指導教師簽名學位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下F～?一F內部5年最長5年L秘密★LO年最長10|機密20年最長20L。．。．。。．。。．一．．．．．，．．，，．．一一一一，可少于5年年，可少于10年年，可少于20年IRL■■●廠■■RI◆’●●L■RI『摘要摘要過度盈余管理對資本市場和投資者利益日益彰顯的損害，使得它成為目前會計領域研究的焦點之一，并對會計準則制定機構造成很大的壓力。國內學者對企業(yè)盈余管理行為的研究多集中在制度背景、動機和手段上，但從會計準則角度研究盈余管理問題相對較少。本文著重從新企業(yè)會計準則視角研究過度盈余管理問題。以此為宗旨，本文首先探討我國上市公司過度盈余管理現狀，接著分析了新企業(yè)會計準則基本準則和具體準則的修訂，以及這些修訂對過度盈余管理行為的控制，文章最后提出了我國上市公司過度盈余管理治理的建議。本文的內容大致如下第一章，引言。介紹了本文的研究背景、意義、方法和內容。第二章，相關理論概述。本章首先嚴格界定了適度盈余管理和過度盈余管理，接著就企業(yè)會計準則和盈余管理的相互關系，梳理了國內外的相關研究成果，并分析了我國企業(yè)會計準則體系的變遷及新企業(yè)會計準則的國際化趨同。第三章，我國上市公司過度盈余管理現狀分析。本章首先分析了過度盈余管理產生的原因，并從過度盈余管理的動機和手段兩個方面分析了我國上市公司過度盈余管理問題。第四章，新會計準則對我國上市公司過度盈余管理行為的控制分析。本章分析了新企業(yè)會計準則體系中的基本準則和具體準則，比較了準則的變化，并分析了這些變化對我國上市公司過度盈余管理行為的限制。新準則形成了較完整的企業(yè)會計準則體系，趨同于國際會計準則體系，并且在會計要素的確認、計量和披露上進行了規(guī)范，在一定程度上縮小了過度盈余管理的空間。第五章，對我國上市公司過度盈余管理治理的建議。為了加強會計信息的真實性和可靠性，減少過度盈余管理行為，不僅僅要從完善企業(yè)會計準則的角度出發(fā)，還需要構建具有完善的政策法規(guī)和嚴格監(jiān)督的外部環(huán)境以及有效的內部公司治理結構。因此，本章從企業(yè)外部建設和內部制度的改進兩個方面提出了對我國上市公司過度盈余管理治理的建議。關鍵詞會計準則上市公司過度盈余管理

簡介：對外經濟貿易大學碩士學位論文我國會計準則與國際會計準則差異比較兼談對會計信息的影響姓名張楠申請學位級別碩士專業(yè)會計學指導教師王秀麗200504012ABSTRACTTHEPAPERANALYZESNECESSITYOFACCOUNTINGINTERNATIONALHARMONIZATIONUNDERTHEBACKGROUNDOFGLOBALECONOMICINTEGRATIONDISCUSSESSOMEDIFFERENCEBETWEENCHINESEACCOUNTINGSTARDSINTERNATIONALACCOUNTINGSTARDSANALYZESTHEINFLUENCEOFTHEACCOUNTINGSTARDSDIFFERENCEONTHEACCOUNTINGINFMATIONPROVIDESSTRATEGIESPOLICYSUGGESTIONSONCHINESEACCOUNTINGSTARDSDEVELOPINGHARMONIZATIONTHEPAPERPOINTSOUTTHATITISIMPTANTTOANALYZEDIFFERENCESBETWEENCHINESEACCOUNTINGSTARDSIASANALYZETHEINFLUENCEONTHEACCOUNTINGINFMATIONACCURATELYHAVEAGOODUNDERSTINGOFIASTAKEANACTIVEPARTINTHEPROCESSOFCHINESEACCOUNTINGSTARDSDEVELOPINGHARMONIZATIONGUIDETHEWHOLESOCIETYTOUNDERSTACCOUNTINGSTARDSUTILIZEACCOUNTINGINFMATIONPROPERLYKEYWDSCHINESEACCOUNTINGSTARDSINTERNATIONALACCOUNTINGSTARDSDIFFERENCECOMPARISONACCOUNTINGINFMATION

簡介：”糞號＆學位單位犏ELOG北京工商大學碩士研究生學位論文論文題目新會計準則下我國企業(yè)所得稅會計若干問題研究RESEARCHONL|1EACCOUNTINGFORI?TAXB∞EDOILIHENEWACCOUNTINGSTANDARDFORBUSINESS學科專業(yè)學生姓名指導教師管理學會計學李梓日期2008年5月新會計準則下我國企業(yè)所得稅會計若干問題研究ABSTRACTONFEBRUARY15，2006，MINISTRYOFFINANCEPROMULGATED’’ENTERPRISEACCOUNTANTCRITERION18TH一INCOMETAX”WHICHCLEARLYUNIFIESTHEINCOMETAXACCOUNTINGPROCESSFORTHEFIRSTTIMEINCOMESTATEMENTLIABILITYMETHODANDSERIESTHEFOUNDATIONOFTHEACCOUNTINGMEASUREMENT，RECOGNITIONANDREPORTOFTAX．INMARCH，2007，TENNATIONALPEOPLE’SCONGRESSFIVECONFERENCESCONSIDEREDTOADOPT’’THEPEOPLESREPUBLICOFCHINAENTERPRISEINCOMETAXLAWDRAFT”HEREAFTERREFERTOAS‘NEWENTERPRISEINCOMETAXLAW’ANDCHINAHENCEFORTHGRADUALLYSAYSGOODBYETO“THEDOUBLETRACK”O(jiān)NTHEENTERPRISEINCOMETAX．THEUNIFICATIONOFTHETAXLAWBETWEENTHENATIONALANDINTERNATIONALENTERPRISEISIMPORTANTREFORMATIONWHICHWILLSUPPORTTHEENTERPRISES’INTERNATIONALCOMPETITIONINPOLICYANDWILLACCELERATETHEDEVELOPMENTOFTHEINCOMETAXLAW．THISARTICLETAKESTHISASABACKGROUND，ANDISFORTHEPURPOSEOFCONSUMMATINGOURCOUNTRYENTERPRISEINCOMETAXACCOUNTING，ANDLAUNCHESTHECONCRETERESEARCHTHROUGHTHEFOLLOWINGFOURPARTSTHEFIRSTPARTTHEORETICALANALYSISOFTHEENTERPRISEINCOMETAXACCOUNTANT．ATTHEBE舀NNING，THISPAPERDESCRIBESTHEFORMATIONOFENTERPRISEINCOMETAXACCOUNTING，ANDTHENTOMAKEDEFINEOFENTERPRISEINCOMETAXACCOUNTINGCONCEPT．ATTHEENDOFTHISPART，THEREISTHEANALYSISANDCOMPARISONOFTHEASSETLIABILITYVIEWANDREVENUEREXPENSEVIEW,WHICHMAKESTHEFOUNDATIONOFTHISARTICLE．THESECONDPARTENTERPRISEINCOMETAXACCOUNTINGOF0111“COUNTRY．THISPAPERPRESENTSTHEINFLUENCEONTHEENTERPRISEBYTHENEWENTERPRISEACCOUNTINGCRITERIONATFIRST，ANDTHENGOESONTOTHEDESCRIPTIVESTATISTICSANALYSISONTHEOPERATIONOFTHE．”ENTERPRISEACCOUNTINGCRITERIONANDBRINGFORWARDTOCONSUMMATETHEINCOMETAXACCOUNTINGFROMTHEORYANDPRACTICE．THETTLIRDPARTENTERPRISEINCOMETAXACCOUNTINGINTEMATIONALCOMPARISON．THISPARTCOMPARESNEWENTERPRISEACCOUNTINGCRITERIONANDTHEINTERNATIONALACCOUNTINGCRITERIONTHOUGHTHEMEASUREMENT，RECOGNITION,DISCLOSUREANDTHETAXDISPOSALINTHECOMBINATIONSITUATION．THENPUTFORWARDTHECOMMENTONEVERYSECTIONTHEORETICALLY．Ⅱ

簡介：分類號UDC密級編號參北對鎊犬虧碩士學位論文論文題目學科、專業(yè)碩士生指導教師答辯日期會計準則變遷的機理及對策基于2006年會計改革的分析會計學袁仁科李日昱副教授2006年12月ABSTRACTWITHQUICKDEVELOPMENTOFOURCOUNTRYECONOMYUNDERTHEBACKGROUNDOFGLOBALIZATION，ACCOUNTINGSTANDARDSBECOMESEVENMORESIGNIFICANT，ANDITSVARIANCEALSOGETSMOLEATTENTION．FORMORETHANADECADE，OURACCOUNTINGSTANDARDSGROWOUTOFNOTHINGANDSTRUGGLETOPERFECTION．ONFEBMARY15TH，2006，MINISTRYOFFINANCEOFFICIALLYISSUED39ITEMSOFACCOUNTINGSTANDARDS，ANDITMEANSTHATOURACCOUNTINGSTANDARDSSYSTEMCONSTRUCTIONWASBASIEALLYFINISHED．THEISSUEOFNEWACCOUNTINGSTANDARDSBRINGSABROADINFLUENCEANDITBECOMEIMPORTANTTOFAMILIARJTSVARIANCEROUTINE，TOUNDERSTANDITSINTRINSICMECHARFISMANDINFLUENCE，TOSTUDYTHECORRESPONDINGCOUNTERMEASURES．THESTUDYONACCOUNTINGSTANDARDS’VARIANCEROUTINE，INTRINSICMECHANISM，INFLUENCE，ANDCOUNTERMEASURESCANMAKEUSGRASPITSCHANGEANDPRACTICEITBETTERANDIMPROVEITSPERFECTIONINTHEFUTURE．THEPAPERISDIVIDEDINTOFOURPARTSTHEFIRSTPARTANALYZESVARIANCEROUTINEOFACCOUNTINGSTANDARDSTOBRINGOUTTHETOPIC．THEVARIANCEOFACCOUNTINGSTANDARDSASTHEWHOLE，THEVARIANCEOFBASICACCOUNTINGSTANDARDS，ANDTHEVARIANCEOFSOMESIGNIFICANTITEMSAREANALYZEDSEPARATELYINTHEFOLLOWINGANALYSIS．THESECONDPARTANALYZESINTRINSICMECHANISMOFVARIANCEOFACCOUNTINGSTANDARDS．THEPAPERPOINTSOUTTHATTHEVARIANCEOFACCOUNTINGSTANDARDSISTHEMUSTCONSEQUENCEOFECONOMICDEVELOPMENT，THENTHEINFLUENCEOFTHEREFORMOFOURCOUNTRYECONOMICSYSTEMONTHEVARIANCEOFACCOUNTINGSTANDARDSISPROFOUNDLYANALYZEDTOENSURETHEGRASPOFINTRINSICREASONOFVARIANCEOFACCOUNTINGSTANDARDS．THETLLIRDPARTWOULDDISCUSSTHEINFLUENCEOFTHEVARIANCEOFACCOUNTING

簡介：東北林業(yè)大學碩士學位論文租賃會計準則的國際比較研究姓名王宇慧申請學位級別碩士專業(yè)會計學指導教師王學（王樂）黃穎利20050601東北林業(yè)人學城IJ。萱位論殳ABSTRAETLEASEISTHERESULTTHATTILEECONOLRJYDEVELOPSINTOCERTAINSTAGE，INMOSTKINDSOFLEASING，FINANCINGLEASEISTHENLOSTEXTENSIVE，MOSTGENERALKINDOFFORMINTHEMODEMLEASEBUSINESSFINANCINGLEASEISAHOTQUESTIONOFTHEDISPUTEOFACCOUNTINGFIELDALLTHETIMEWITHTHEDEVELOPMENTOFFINANCINGLEASINGINDUSTRYBECAUSEITHASPECULIARFUNCTIONOFRAISINGFUNDSOUTSIDETHEBALANCESHEETTHELEASEACCOUNTINGISONEKINDOFPROFESSIONALACCOUNTINGINLEASINGINDUSTRY，ITSACCOUNTINGBUSINESSESARENLORECOMPLICATEDTHANOTHERSBUSINESSES’CHECKINGANDCALCULATINGOFGENERALPRODUCTIONANDCIRCULATIONACCOUNTANTSOALOTOFQUESTIONSMUSTEXISTDURINGTHEPROCESSOFCHECKINGANDCALCULATING，THEREAREALOTOFREASONSTOPRODUCETHESEQUESTIONS，FOREXAMPLE1EASEBUSINESSACCOUNTANTDEALWITHCOMPLICATEDNESS，ACCOUNTINGPERSONNELDONOTHAVEHIGHPROFESSIONALQUALIFICATIONS，ANDSOON，AMAINONEISTHATTHELEASEACCOUNTINGSTANDARDSNOTPERFECTENOUGHAMONGTHEM。SO，ITISNECESSARYTOCARRYONRESEARCHINLEASINGACCOUNTINGCRITERIONSETUPASETOFPERFECTACCOUNTINGCRITERIONOFLEASECOMBININGTOGETHERWITHTHEREALITYOFOURCOUNTRY，ENABLELEASINGTHEFASTDEVELOPMENTOFTHENLOREADAPTIVELEASINGINDUSTRYOFOUREOUNTL了OFACCOUNTINGCRITERION，CANACCORDWITHTHENEEDOFLEASINGACCOUNTINGPRACTICEEVENMORESOWECARLSAYTHATTHERESEARCHOFTHESUBJECTENRICHESANDDEVELOPSTHEDISCUSSIONOFCONCRETEACCOUNTINGCRITERIONOFACCOUNTINGTHEORYCIRCLEINTHETHEORYMEANING，ANDLEASEACCOUNTINGCRITERIONHAVEPERSONWHOOPERATE，GUIDEOPERATIONOFACCOUNTINGPERSONNELEFFECTIVELYFURTHERTOMAKEATPRACTICINGMEANINGONTHEBASISOFTHECONSIDERATIONOFTHEABOVEQUESTION，INVIEWOFTHEFACTTHATMANYRELEVANTITEMSOF“ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESI。EASING’WHICHHASISSUEDANDCOMEINTOFORCEIN2001，REFLECTTHEPRINCIPLESOFINTERNATIONALACCOUNTANCY，THISTEXTSTARTSWITHTHECURRENTSITUATIONOFTHELEASEACCOUNTINGSTANDARD，ADOPTTHEMETHODTOCOMPAREANDANALYSIS，INVIEWOFSOMEDEFECTSTHATTHELEASEACCOUNTINGSTANDARDEXISTSCURRENTLYTOOURCOUNTRY，COMBINESUCHACCOUNTINGCRITERIONOFLEASEWHICHTHEDEVELOPEDCOUNTRYORTHEAREAANDINTEMATIONALORGANIZATIONWITHGREATINFLUENCEHASALREADYISSUEDINTHEWORLDASWORLDANDUSA，ETCATTHESAMETIME，ANDWEHAVECARRIEDONDEEPANALYSISTOTHEINTEMATIOTMLCOMPARISONLEASINGACCOUNTINGSTANDARD，FINDINGOUTTHEGREATDIFFERENCEOFTHELEASEACCOUNTINGSTANDARDBETWEENCHINAANDFOREIGNCOUNTRIES，ANDCARRYONTHEABUNDANTDISCUSSIONTOREASONTHATDIFFERENCEFORMTHESEMEANWHILE，USEITSADVANCEDEXPERIENCEFORREFERENCEANDPOINTOUTOURCOUNTRYLEASESTHEEXISTINGPROBLEMOFTHEACCOUNTINGSTANDARD，PUTFORWARDSOMEEFFECTIVEMEASURETOIMPROVEANDPERFECTTHELEASEACCOUNTINGSTANDARDOFOURCOUNTRYIHOPETHROUGHTHERESEARCHOFTHELEASEACCOUNTINGSTANDARDISITLEASETOOURCOUNTRYACCOUNTANTPLAYAIMPETUSFORWARDTOCOME，ENRICHANDDEVELOPTHEDISCUSSIONOFCONCRETEACCOUNTINGCRITERIONOFACCOUNTINGTHEORYCIRCLEKEYWORDSLEASE；THELEASEACCOUNTING；THELEASEACCOUNTINGSTANDARDS

簡介：東北大學碩士學位論文租賃會計準則的比較研究姓名趙春曦申請學位級別碩士專業(yè)會計學指導教師曹德芳20060301東北大學碩士學位論文ABSTRACTCOMPARISONANDCONTRASTOFLEASEACCOUNTINGSTANDARDSANDANALYSISABSTRACTTHEISSUINGOFTHEREFORMANDOPENINGPOLICYHASNOTONLYMADECHINESEENTERPRISESEXPOSEDTOTHEGREATCOMPETITIONFROMFOREIGNCOMPANIES，BUTALSOLETTHEMHAVEAMORECLOSECONTACTWITHTHENORMALIZEDOPERATINGSYSTEMWITHTHEWTOCOMINGSOON，PROBLEMSHAVEBECOMEINCREASINGLYEMERGENTASHOWTOMANAGETHEENTERPRISESACCORDINGTOINTERNATIONALMODELS，TOPARTICIPATEINTHEINTERNATIONALSEVERECOMPETITIONSANDTOEXERTTHESTRONGPOINTSOFTHEINTERNALENTERPRISESLEASEINDUSTRYDOESNOTHAVEALONGHISTORYINCHINA，WHEREASITHASBEENDEVELOPINGVERYFASTASAMEANSOFQUICKENINGTHETECHNICALINNOVATIONINENTERPRISESANDIMPROVINGTHEFUNDSFUNCTIONING，LEASINGHASATTRACTEDMOREATTENTIONSHOWEVER，BECAUSEOFSOMEIMPERFECTOPERATINGSYSTEMINLEASEINDUSTRY，SOMEPROBLEMSARISETHATIS，THEREISNOTANYCONSISTENTLEASEACCOUNTINGSTANDARDFORHOMEENTERPRISES，EITHERASALEASERORLEASEE，TOREFERTOONTHEOTHERHAND，SOMEJOINTVENTURECOMPANIESCANMAKESOMEREFERENCETOTHEINTERNATIONALACCOUNTINGSYSTEMINTHISCASE，THEUNBALANCEDSITUATIONAPPEARSTHEREFORE，ITISNECESSARYTOBUILDACOMPREHENSIVELEASEACCOUNTINGSYSTEMINCHINATOPROMOTETHELEASEINDUSTRYTOFLOURISH，WHICHALSOBEARSTHEIMPORTANCETOCOMPAREANDCONTRASTTHECHARACTERISTICOFTHENEWISSUEDCHINESELEASEACCOUNTINGSTANDARDANDMAKEALLANALYSISOFITSINTERNATIONALIZATIONTHEPASSAGEMAKESATHOROUGHANALYSISOFTHENEWISSUEDLEASEACCOUNTINGSTANDARDINRELATIONTOTHEINDUSTRYDEVELOPMENTONTHEONEHAND，THEPASSAGEPOINTSOUTTHENORMALIZATIONANDINTERNATIONALIZATIONOFTHENEWSTANDARD，WHICHJUSTCATERSTOTHEDEVELOPMENTINTHELEASEINDUSTRYANDISSHOWNBYNEWCRITERIAONTHEOTHERHAND，WITHTHECOMPARISONANDCONTRASTBETWEENTHECHINESELEASINGSTANDARD，THEINTERNATIONALACCOUNTINGSYSTEMANDFEDERALACCOUNTINGSYSTEM，THEPASSAGECOMESTOTHECONCLUSIONTHATTHENEWSTANDARDHASMADEAGREATLEAPINTHEINTERNATIONALIZATIONWHILEKEEPINGITSOWNCHARACTERISTICSFINALLY，THEPASSAGEMAKEESOMESUGGESTIONSASTOINWHICHASPECTSTHENEWSTANDARDCANBEIMPROVEDKEYWORDSLEASEACCOUNTINGSTANDARD，COMPARISONANDCONTRAST，ANALYSISIII

簡介：在一個開放性的國際經濟系統(tǒng)中，不同國家之間經濟的不斷往來，必然促使其經濟形態(tài)越來越呈現出共同的特征，這種共同特征使得各國會計也不斷呈現趨同性。2005年世界掀起了全球會計準則趨同的風暴，歐盟、澳大利亞已于年初正式引入國際財務報告準則，新西蘭、俄羅斯等很多歐美國家紛紛宣稱將以不同的方式采納國際準則。但同時我們也注意到，無論是趨同前或后，各國都在不斷研究本土與國際的差異，就所存在的差異與國際準則進行協調、磨合。在中國經濟日益融入世界經濟體系的背景下，會計國際趨同已成為大勢所趨、潮流所向。中國會計準則與國際財務報告準則的協調已成為目前理論界與實務界共同關注的焦點。本文在參考已有研究的基礎上，從理論和實證的角度對我國會計準則與國際準則的差異作一個全面的探究。首先，本文就兩者在形式上的差異進行對比分析，發(fā)現無論是準則體系結構、項目數量、還是具體條文規(guī)定，國際財務報告準則都較中國的完善與豐富。在結合中國計劃于近期發(fā)布的20項新準則預測，兩者的差異將大大縮小。接著，本文將形式上的差異通過AB股上市公司分別按兩種準則編制的財務報表進行實質差異的對比分析，利用84家樣本公司凈利潤、凈資產和ROE等綜合指標的統(tǒng)計檢驗發(fā)現，差異雖有所縮小，但在一定程度上還存在實質差異。然后，通過盈利報酬模型的回歸分析發(fā)現，有實質差異的財務信息在解釋當前中國A股市場時都具有解釋力，而且差異數的披露有利于投資者的投資決策。最后，筆者對得到的理論與實證結果，結合我國特殊的會計環(huán)境，提出政策建議。本文認為，趨同并不意味著無差異，差異是客觀存在的，是變化發(fā)展的，而且在一定程度上是會趨于縮小的，因此要辨證地看待中國目前與國際準則之間的差異。同時，應采取區(qū)分差異分別趨同的原則，在暫時性差異上可學習歐盟的認可機制，在長期性差異需加強準則支撐系統(tǒng)的建設。另外，差異需要雙方的協調，而不是單向的遷就，需要相互溝通、相互借鑒、相互認可。

簡介：首都經濟貿易大學碩士學位論文Y873261影響權益報告的主要會計準則的國際比較基于公開發(fā)行B股公司股東權益INTERNATIONAICOMPARIS0NOFACCOUNTINGSIANDARDSWHICHEFFECTEQUITYSFATEMENTMOSTBASED0NEAUITIESOFSTOCKBPUB¨CLSSUINGCOMPANIES學位類別萱堡堂亟±專業(yè)類別會I土堂培養(yǎng)單位會讓堂瞳作者姓名程菲指導教師型世塞煎援論文日期二莖墨盍生三爿ABSTRACTINRECENTYEARS，IⅡTEMATIONALACCOUNTINGST鋤DARDS1ASANDCHINESEACCOUNTINGS伽1DARDSAREBOTHINCREASINGIMPROVEME盯TANDDEVELOPMENT．1112001，INTEMATIONALACCOUNTINGS啪DARDCOMMITTEEIASCREORGANIZEDINTOINTEMATIONALACCO州INGSTALLDARDBOARDIASB．ITTOOKIASB2”ARST0GCTASERIESOFREFO珊INBOTLLPROCEDUREA11DCONTEMOFIASSYSTEM．BYFEBMARY15，2005IASBHADISSUEDL3FINALEDITIONIASSAND6IMEMATIONALFINANCIALREPONSTANDARDIFRS．FROM1997TO200L，MINISTEROFFINANCEPEOPLE’SREPUBIICOFCHINAHADISSUED16ACCOUNTINGSTALLDARDS．IN2005，6BATCHESAILDTOTAL22EXPOSL聃DRAFTSHADBEENISSUED．AWHOLECORPORATEACCOUNTINGSTAILDARDSYST唧ISEXPECTEDTOBEBUILTINEARLY2006，W11ICHHASLBASICSTAILDARD，38SPECIFICSTALLDARDSALLDRELATIVELYAPPIICATIONGUIDES．THE鰣ENTATIONOFCHINESEACCOUNTINGS協NDARDSIILILOVATIONISBECOMINGCLOSET0IASS，SOTHATTBENEWDEMAILDSOFGLOBALECONOMIC、VILLBEMEET．INTHISCIRCUMSTANCE，IT’SESSENTIALTODOACOMPARISONRESEARCHINIASSANDCMNESEACCOUMINGSTANDARDS．TLLROU曲THERCSEARCH，WECANCLEARDIRECTIONOFCHINESEACCOⅢJNGSTALLDARDSDEVELOPMEMANDPROMOTETHEAGREEMEMTOIASS．THEESSAYCHOOSESSTOCKBPUBLICISSUEDCOMPANIESASS鋤PLES．THEAUTHOR灑VESTJGATES87COMPANIES’丘NANCIALSTATEMENTSOF2004，ALSOACCOUNTS，SUMNLARIZESA11DANALYZESDI行色RENCESBETWEENO、VNER’SEQUITIES眥DERIASSANDTHOSEUNDCRCHINESEACCOUNTINGSTANDARDS．THEAUTHORFINDSMAINSUBJECTSWHICHCAUSEMEDIF毪RENCEBETWEENO、VNER’SEQUITIESUNDERIASSANDTHOSEUNDERCHINESEACCOUNTIN2咖DARDS．THEFIRST1OMAINSUBJECTSAREFIXEDASSETS，GOODWILL，INVES缸11ENT，REVENUE，GOVEMMENTSUBSIDY，ESTABLISHRNENTCHARGES，INTANGIBLEASSETS，CREDITEXPENSES，DE角RREDTAX，AJLDMINORI移STOCKHOLDER’SEQUI夠AP糾YINGCOMPARISONRESEARCHME吐10DANDCOMBIILINGCASESILLUSTRATION，T}屺ASSAYALLALYSCSTBEDI仃C．RENCES矗OMACCOULLTINGST鋤DARDSA印ECTALLDCOMPARESIASSWITLLCHINESEACCOUNTINGST鋤DARDS，ANDEMPHASIZESONFINDINGDUTTHEDE印REASONSOFTHEDJ髓RENCES．確OU曲ANALYSISAFLDDISCUSSIONONPROBLEMSMC11INESEACCOⅦ廿NGSTANDARDS，TLLEAULHORTRYT0SEARCHMEMODSTOCOORDINATECLLINESEACCOUNTINGSTA芏1DARD塒TLLIASS，鋤DTO百VESOMEADVISESUPONSTANDARDIZCCLIINESEACCOUNTINGSL齟DARDS．THEESSAYCONSISTSOF4PARTSFIRSTPANISTHESIGLLIFICANCEOFRESEARCH，THCBACKGRO吼DOFRESEARCH，T11EOBJECTIONANDTTLEACHIEVEMENTOFRESEAI．CH．INMISPART，TLLEAUMORSⅧMARIZESTHEREASONSWHYCHOOSEMISTOPICTORESEARCH，THEPRESENTSITUATIONOFTLLERESEARCHATII

簡介：對外經濟貿易大學碩士學位論文新會計準則與上市公司盈余管理研究姓名秦海映申請學位級別碩士專業(yè)會計學指導教師于首華20070401ABSTRACTTHEINCREASINGDAMAGEOFEAMINGSMANAGEMENTOILTHECAPITALMARKETANDINVESTORSINTERESTSIBECOMINGONEOFTHECURRENTFOCUSESOFRESEARCHINTLACFIELDOFACCOUNTINGLOCALSCHOLARSHAWMADERELATIVELYSUFFICIENTSTATISTICALRESEARCHONTHEEXISTENCEOFCORPORATEEARNINGSMANAGEMENTANDTHEPROBLEMCAUSEDBYTHEEXTENTOFSUCHPRACTICE，BUTLACKIN4QTHDISCUSSIONSONTHEFUNCTIONOFACCOUNTINGPRINCIPLESINEARNINGSMANAGEMENTACTIVITIESTHISPAPEREXAMINESEARNINGSMANAGEMENTMAINLYFROMTHEPERSPEETIVEOFACCOUNTINGPRINCIPLESTOPROVIDEBODIESTHATESTABLISHSUCHPRINCIPLESABASISFORDRAWINGUPPOLICIESFORCOMPLETEACCOUNTINGPRINCIPLESFORTHISPURPOSETHISPAPERSETSUPTHEORETICALFLAMEOFTHEEARNINGSMANAGEMENTWITHTHESTANDARDL℃SEARCHMETHODBASEDONTHISTHEORETICALFLAME，USINGCASESTUDIES，THISPAPERSTUDIESTHEPRESENTCONDITIONOFEARNINGSMANAGEMENTINLISTEDCOMPANIESANALYZESTHOMETHODANDTHEFORMATIONOFSYSTEMINBUSINESSENTERPRISEWHENMANAGINGEARNINGS，WHILESHOWINGTHECONTRADICTORYINFLUENCEOFACCOUNTING1RINEIPL齬ONEAMINGSMANAGEMENTTHEREA∞SIXCHAPTERSINTHISPAPERCHAPTERLISANINTRODUCTIONEXPLAININGTHERESEARCHBACKGROUND，PURPOSEANDMETHODSTHESECONDCHAPTERLAYSTHEORETICALFOUNDATIONINTHESUEEE髂IVECHAPTERSBYDEFININGTHECONCEPTOFEARNINGSMANAGEMENTANDDISCUSSIONONTHEREAFLOLLANDCONDITIONOFEARNINGSMANAGEMENTCREATEDCHAPTER3EXPLORESTHEPRESENTCONDITIONOFEAMINGSMANAGEMENTINCHINASLISTEDCOMPANIES，ANDBYANALYZINGMETHODSTHATEARNINGSMANAGEMENTADOPTANDIEOSOIISTHATITPRODUCECONFIRMSTHEGUIDINGEFFECTOFACCOUNTINGPRINEIPLESOLLEARNINGSMANAGEMENTASTHEPRINCIPALPARTOFTHEPAPERCHAPTER4DISCUSSESTHECONTRADICTORYEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENTTHATITISACHECKANDSUPERVISIONFACTOROFTHEEARNINGSMANAGEMENTASWELLAS趾INDUCEMENTFACTORFOREXAMPLETHENEWACCOUNTINGPRINCIPALMENTIONEDINTHEPAPERITNOTONLYSHRINKSTHEDEVELOPSPACEOFCORPORATEEARNINGSMANAGEMENTBUTALSOBRINGSUPNEWEARNINGSMANAGEMENTMETHODSACCORDINGTOTHEABOVERESEARCHTHEPAPERPUTSFORWARDAEOUNTCRMCASUROTOSTANDARDIZEEARNINGSMANAGEMENTINWHICHTHEMOSTIMPORTANTMEASUREISBRINGINGTHEACCOUNTINGPRINCIPLEINTOPLAYANDATTHEEND，SUMSUPⅡ