簡(jiǎn)介：天津商業(yè)大學(xué)碩士研究生畢業(yè)學(xué)位論文姓名銀文影年級(jí)二零零四級(jí)專業(yè)；會(huì)計(jì)學(xué)研究方向論文題目導(dǎo)師完成日期會(huì)計(jì)管理理論與方法中國(guó)上市公司對(duì)會(huì)計(jì)準(zhǔn)則制定的關(guān)注問(wèn)題研究孫玉甫教授二零零七年四月天津商業(yè)大學(xué)ABSTRACTACCOUNTINGSTANDARDSISTHEIMPORTANTFORMOFINTERNATIONALSCOPEINSIDEACCOUNTANEYSNORMTHEACCOUNTANCYOFOURCOUNTRYSTANDARDDEVELOPMENTSTHEREHASBEENNEARLY20YEARS’HISTORYUPTONOWDURINGTHISPERIOD，THERESEARCHOFOURCOUNTRYACCOUNTINGSTANDARDSNOTONLYOBTAINEDTHEORETICALLYOFBREAKTHROUGH，BUTALSOMADETHEIMPORTANTPROGRESSINTHEASPECTSOFSUBSTANCECONTENTSACCOUNTINGSTANDARDSASTHEFORMOFACCOUNTINGINFORMATIONPRODUCTIONANDSUPPLYISONLYNOTONEPURETCHNICALMETHOD，BUTISAKINDOFSYSTEMOFTHEECONOMICCONSEQUENCETHEECONOMICCONSEQUENCESOFTHEACCOUNTINGSTANDARDSHAVEATTRACTEDMANYPEOPLE’SATTENTIONINUSAACCOUNTINGSTANDARDSHAVERESULTEDFROMACOMPLEXINTERACTIONAMONGNUNLEROUSPARTIESINCLUDINGAGENCIESOFTHEFEDERALGOVERNMENTSTATEREGULATORYCOMMISSIONS，PUBLICACCOUNTANTSQUASIPUBLICACCOUNTINGSTANDARDSSETTINGBOARDSANDCORPORATEMANAGEMENTSTHESEPARTIESHAVE，INTHEPASTANDCONTINUETOEXPANDRESOURE器TOINFLUENCETHESETTINGOFACCOUNTINGSTANDARDSTHESEPRESSURESHAVELEDTOSEVERALREORGANIZATIONSOFTHESTANDARDSETTINGBOARDS，SCIENTIFICPROCESSISAPREREQUISITETOPRODUCEHIGHQUALITYACCOUNTINGSTANDARDSIN0111“COUNTRYWHATISTHEATTITUDEOFNUMEROUSBENEFITPARTIESTHEYNEARLYDOESNOTPARTICIPATETHEACCOUNTINGSTANDARDSETTINGINOURENBNTLYJ‘MYARTICLEAIMEDATTHISPHENOMENONANDSELECTEDTHECHINESELISTEDCOMPANYASTHEOBJECTANALYZINGTHEREASONWHYTHELISTEDCOMPANYDIDN’TCONCERNTHEACCOUNTINGSTANDARDSETTINGWITHTHETHEORYOFEXPECTANCYTHENTHEWRITERGAVESOMEADVICETOIMPROVETHEACCOUNTINGSTANDARDSETTINGSYSTEMANDACCOUNTINGSTANDARDEXECUTINGSYSTEMFROMPROMOTINGTHELISTEDCOMPANYSENNCELNOFACCOUNTINGSTANDARDSETTINGCHINESELISTEDCOMPANYSATISFYINGTHEUSEROFACCOUNTINGINFORMATIONBYEARNINGSMANIPULATIONSOTHEVALENCEISVERYHIGHTHEREFORE，THEWRITERANALYZEDTHEEXPECTANCYMAINL％REFORMINGACCOUNTINGGOAL，ENACTINGPAREMANDENACTINGPROCEDURETHISWILLFORMACCOUNTINGSTANDARDSETTINGSYSTEMTHISIS脅HERRESEARCHTHANPREVIOUSFORINSURINGOURACCOUNTINGSTANDARDSETTINGFREELYCORPORATEGOVERNANCEANDTHEOPERATIONALENVIRONMENTSHOULDBESUPPOSEDTOPERFECTTHISWILLFORMTHEACCOUNTINGSTANDARDEXECUTINGSYSTEMKEYWORDSACCOUNTINGSTANDARDS；THEECONOMICCONSEQUENCE；ACCOUNTINGSTANDARDSETTING；ACCOUNTINGSTANDARDEXECUTINGIT

簡(jiǎn)介：研究生指導(dǎo)教師專業(yè)2007年中文摘要財(cái)政部于2006年2月15日在京舉行會(huì)計(jì)準(zhǔn)則體系發(fā)行會(huì)，39項(xiàng)企業(yè)會(huì)計(jì)準(zhǔn)則和48項(xiàng)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則『F式亮相，這標(biāo)志著適應(yīng)我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展要求、與國(guó)際慣例趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系和注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則體系正式建立。新會(huì)計(jì)準(zhǔn)則已于2007年正式實(shí)施。會(huì)計(jì)準(zhǔn)則的歷史性變革，極大地改變財(cái)務(wù)報(bào)表數(shù)據(jù)，使上市公司利潤(rùn)短期內(nèi)發(fā)生劇烈變化，對(duì)投資者有著重要的指導(dǎo)作用。新會(huì)計(jì)準(zhǔn)則的變動(dòng)對(duì)上市公司財(cái)務(wù)報(bào)表影響較大的幾項(xiàng)新存貨準(zhǔn)則中，取消了存貨流轉(zhuǎn)的“后進(jìn)先出法”非貨幣性資產(chǎn)交換準(zhǔn)則引入公允價(jià)值作為換入資產(chǎn)入賬價(jià)值的基礎(chǔ)，且對(duì)非貨幣性交易產(chǎn)生的損益可以進(jìn)入公司的當(dāng)期損益表；資產(chǎn)減值準(zhǔn)則規(guī)定“存貨跌價(jià)準(zhǔn)備”、“固定資產(chǎn)減值準(zhǔn)備”、“在建工程減值準(zhǔn)備”、“無(wú)形資產(chǎn)減值準(zhǔn)備”從2007年丌始計(jì)提后不能沖回，只能在處置相關(guān)資產(chǎn)后，再進(jìn)行會(huì)計(jì)處理；新的債務(wù)重組準(zhǔn)則規(guī)定，由于債權(quán)人讓步，債務(wù)人獲得的利益將直接計(jì)入當(dāng)期收益，進(jìn)入利潤(rùn)表，而原柬是計(jì)入資本公積；同時(shí)引入公允價(jià)值，以實(shí)物抵債，將以公允價(jià)值計(jì)量；投資性房地產(chǎn)準(zhǔn)則要求企業(yè)對(duì)投資性房地產(chǎn)的計(jì)量，可以采用成本模式或公允價(jià)值模式，并且，新準(zhǔn)則傾向于讓企業(yè)采用公允價(jià)值法進(jìn)行計(jì)量；合并財(cái)務(wù)報(bào)表準(zhǔn)則中要求企業(yè)合并財(cái)務(wù)報(bào)表范圍要以控制為基準(zhǔn)，原會(huì)計(jì)制度規(guī)定對(duì)不重要的子公司可以不納入合并范圍；金融工具相關(guān)的幾項(xiàng)準(zhǔn)則對(duì)企業(yè)財(cái)務(wù)狀況的影響最主要體現(xiàn)在金融衍生工具表外業(yè)務(wù)表內(nèi)化，并一律以公允價(jià)值計(jì)量。由于新會(huì)計(jì)準(zhǔn)則在很多方面采用了公允價(jià)值，而公允價(jià)值一般高于企業(yè)的賬面成本，所以新準(zhǔn)則的實(shí)施會(huì)使上市公司整體的業(yè)績(jī)略有提升，也將加強(qiáng)境內(nèi)外股票的可比性，增強(qiáng)企業(yè)對(duì)員工的股權(quán)激勵(lì)，使企業(yè)的會(huì)計(jì)信息更加真實(shí)、透明，并提醒投資者應(yīng)當(dāng)在資產(chǎn)減值、非貨幣性資產(chǎn)交換、投資性房地產(chǎn)以及金融工具等幾個(gè)方面多加關(guān)注，采取相應(yīng)的對(duì)策，獲取短期投資機(jī)會(huì)，得到最大的投資回報(bào)。關(guān)鍵詞新會(huì)計(jì)準(zhǔn)則，證券市場(chǎng)，投資決策

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文現(xiàn)行會(huì)計(jì)準(zhǔn)則與國(guó)際趨同的實(shí)現(xiàn)手段研究姓名李喜榮申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師于曉謙20071101現(xiàn)行舍計(jì)準(zhǔn)則與國(guó)際趨同的實(shí)現(xiàn)手段研宄階段1992年至1997年3與國(guó)際慣例充分協(xié)調(diào)的階段1997年至2006年4加速與國(guó)際慣例趨同的階段2006年至今，這樣便對(duì)其有了一個(gè)全面的了解，接著對(duì)B股市場(chǎng)的基本情況和特殊性作了較詳細(xì)的闡述，為下文的實(shí)證研究作鋪墊其次，從財(cái)務(wù)報(bào)表數(shù)據(jù)差異和會(huì)計(jì)信息含量差異兩個(gè)角度對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)效果進(jìn)行研究，在財(cái)務(wù)報(bào)表數(shù)據(jù)差異實(shí)證研究中，分別研究了深市和滬市的區(qū)別對(duì)會(huì)計(jì)準(zhǔn)則執(zhí)行的影響、投資者主體差異對(duì)會(huì)計(jì)準(zhǔn)則執(zhí)行的影響、審計(jì)人員的差異對(duì)會(huì)計(jì)準(zhǔn)則執(zhí)行的影響。在會(huì)計(jì)信息含量差異實(shí)證研究中，分別采用報(bào)酬模型和價(jià)格模型對(duì)會(huì)計(jì)準(zhǔn)則的有用性進(jìn)行了分析研究發(fā)現(xiàn)1以國(guó)內(nèi)準(zhǔn)則編制的會(huì)計(jì)盈余與以國(guó)際會(huì)計(jì)準(zhǔn)則編制的會(huì)計(jì)盈余之間仍存在一定的差異，并且差異類型由以前的高估逐漸轉(zhuǎn)向低估的趨勢(shì)。2盡管我們?cè)跍?zhǔn)則制定方面己經(jīng)越來(lái)越接近國(guó)際準(zhǔn)則，但是實(shí)際執(zhí)行的效果并不理想，導(dǎo)致這一現(xiàn)象的原因是多方面的。3按國(guó)際會(huì)計(jì)準(zhǔn)則編制的會(huì)計(jì)信息并不比按我國(guó)會(huì)計(jì)準(zhǔn)則編制的會(huì)計(jì)信息具有更高的價(jià)值相關(guān)性，投資者在進(jìn)行投資決策時(shí)，更多地依賴中國(guó)會(huì)計(jì)準(zhǔn)則編制的會(huì)計(jì)信息，而不是經(jīng)過(guò)國(guó)際會(huì)計(jì)準(zhǔn)則調(diào)整過(guò)后的信息，說(shuō)明會(huì)計(jì)準(zhǔn)則形式上的協(xié)調(diào)并不能提高會(huì)計(jì)信息質(zhì)量，達(dá)不到實(shí)質(zhì)上的協(xié)調(diào)最后，針對(duì)實(shí)證研究的結(jié)論，分析了影響會(huì)計(jì)準(zhǔn)則國(guó)際趨同的因素，除了準(zhǔn)則本身之外，主要是市場(chǎng)和執(zhí)行機(jī)制缺乏效率。如投資主體即公司治理機(jī)制、審計(jì)人員即審計(jì)市場(chǎng)、證券交易所外部市場(chǎng)環(huán)境等，在此基礎(chǔ)上，分析提出了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際趨同的實(shí)現(xiàn)手段1完善上市公司治理機(jī)制2005年4月29B我國(guó)正式啟動(dòng)了股權(quán)分置改革，實(shí)現(xiàn)了股權(quán)的“全流通”，避免了“一股獨(dú)大”帶來(lái)的弊端，但這并不能說(shuō)明全流通能改善我國(guó)的上市公司治理效率。首先，全流通將導(dǎo)致股權(quán)高度分散，“內(nèi)部人控制”現(xiàn)象將更加突出；其次，大小股東利益之爭(zhēng)依然存在；三是股權(quán)激勵(lì)并非完美，代理問(wèn)題依然存在。因此，對(duì)于完善上市公司治理，應(yīng)從以下幾個(gè)措施入手1進(jìn)一步完善董事會(huì)制度，強(qiáng)化公司內(nèi)部治理；2實(shí)行股票期股薪酬制度，構(gòu)建有效激勵(lì)機(jī)制；3完善股東訴訟制度，強(qiáng)化賠償和懲罰機(jī)制；4進(jìn)一步發(fā)揮中介機(jī)構(gòu)的作用，建立強(qiáng)有力的外部監(jiān)督機(jī)制。2積極培育和嚴(yán)格規(guī)范審計(jì)市場(chǎng)我們認(rèn)為，在未來(lái)證券審計(jì)市場(chǎng)的政策制定和監(jiān)管過(guò)程中應(yīng)繼續(xù)強(qiáng)調(diào)對(duì)各個(gè)市場(chǎng)主體的平衡監(jiān)管，加大對(duì)典型惡性案件的檢查懲處力度，適當(dāng)調(diào)整監(jiān)管重點(diǎn)例如加強(qiáng)

簡(jiǎn)介：新會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究重慶大學(xué)碩士學(xué)位論文學(xué)生姓名魏杰指導(dǎo)老師劉斌教授專業(yè)會(huì)計(jì)學(xué)學(xué)科門(mén)類管理學(xué)重慶大學(xué)經(jīng)濟(jì)與工商管理學(xué)院二OO八年四月重慶大學(xué)碩士學(xué)位論文中文摘要I摘要我國(guó)會(huì)計(jì)準(zhǔn)則自20世紀(jì)80年代初著手研究至今有20年。20年來(lái)，我國(guó)會(huì)計(jì)準(zhǔn)則和有關(guān)會(huì)計(jì)制度隨著我國(guó)經(jīng)濟(jì)體制的改革和發(fā)展不斷趨于完善。已實(shí)施的會(huì)計(jì)準(zhǔn)則，大多具有正面的經(jīng)濟(jì)后果，有利于國(guó)家宏觀經(jīng)濟(jì)政策的實(shí)施，合理引導(dǎo)社會(huì)資源的配置；同時(shí)，對(duì)于提高股份有限公司會(huì)計(jì)信息質(zhì)量起到了前所未有的積極作用；提高了會(huì)計(jì)準(zhǔn)則的可接受性，得到投資者、債權(quán)人和管理層的信賴；而且大部分會(huì)計(jì)準(zhǔn)則符合國(guó)際慣例，為我國(guó)資本市場(chǎng)信息規(guī)范化和國(guó)際化奠定了堅(jiān)實(shí)的基礎(chǔ)。2006年2月，財(cái)政部頒布了新的企業(yè)會(huì)計(jì)準(zhǔn)則，并規(guī)定從2007年1月1日起率先在上市公司范圍內(nèi)執(zhí)行，其他企業(yè)鼓勵(lì)執(zhí)行。新會(huì)計(jì)準(zhǔn)則的頒布實(shí)施必將對(duì)我國(guó)證券市場(chǎng)產(chǎn)生經(jīng)濟(jì)后果。基于上述原因，本文在借鑒中外己有的研究成果，了解熟悉我國(guó)新會(huì)計(jì)準(zhǔn)則的基礎(chǔ)上，對(duì)我國(guó)新會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果進(jìn)行較為系統(tǒng)的理論分析和實(shí)證考察，分析會(huì)計(jì)準(zhǔn)則變更發(fā)生前后的股票價(jià)格波動(dòng)和其長(zhǎng)期的變化趨勢(shì)，揭示證券市場(chǎng)對(duì)會(huì)計(jì)準(zhǔn)則變更的反應(yīng)，以對(duì)新會(huì)計(jì)準(zhǔn)則做出評(píng)析。論文首先從國(guó)內(nèi)外角度總結(jié)了會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究現(xiàn)狀；然后剖析經(jīng)濟(jì)后果學(xué)說(shuō)的理論基礎(chǔ)，分析會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的產(chǎn)生原因、后果表現(xiàn)以及影響因素；接下來(lái)對(duì)新會(huì)計(jì)準(zhǔn)則進(jìn)行具體的闡述和分析。在經(jīng)濟(jì)后果基本理論的基礎(chǔ)上，本文再對(duì)新會(huì)計(jì)準(zhǔn)則的變更進(jìn)行實(shí)證分析。在滬深證券交易所掛牌上市的公司中采用隨機(jī)抽取的方法選擇樣本，利用20062007年的股價(jià)信息數(shù)據(jù)和2006年年報(bào)中披露數(shù)據(jù)信息，針對(duì)此次我國(guó)會(huì)計(jì)準(zhǔn)則頒布實(shí)施過(guò)程中的經(jīng)濟(jì)后果進(jìn)行實(shí)證研究。運(yùn)用事件研究法以會(huì)計(jì)準(zhǔn)則頒布的2006年2月15日、實(shí)施前的2006年12月31日和實(shí)施后的2006年年報(bào)公布日三個(gè)時(shí)點(diǎn)前后15天作為研究時(shí)窗，對(duì)累計(jì)非正常報(bào)酬率變動(dòng)進(jìn)行了分析，通過(guò)描述性統(tǒng)計(jì)、趨勢(shì)圖和均值T檢驗(yàn)，以考察在這三個(gè)階段證券市場(chǎng)是否會(huì)對(duì)會(huì)計(jì)準(zhǔn)則變更做出反應(yīng)，并對(duì)實(shí)證結(jié)果進(jìn)行分析。結(jié)果表明在三個(gè)階段市場(chǎng)都對(duì)準(zhǔn)則變更做出了反應(yīng)，在第二、三階段反應(yīng)更為顯著。同時(shí)本文還采用了回歸分析的方法來(lái)檢驗(yàn)因執(zhí)行新會(huì)計(jì)準(zhǔn)則而追溯調(diào)整的每股凈資產(chǎn)和每股凈利潤(rùn)金額對(duì)于非正常報(bào)酬率的影響，在對(duì)以上三個(gè)階段的分析中得出每股凈資產(chǎn)變化對(duì)證券市場(chǎng)的反應(yīng)有統(tǒng)計(jì)學(xué)意義上的顯著性。最后，將研究結(jié)論進(jìn)行總結(jié)，并對(duì)后續(xù)研究提出了一些思路。關(guān)鍵詞關(guān)鍵詞新會(huì)計(jì)準(zhǔn)則，經(jīng)濟(jì)后果，實(shí)證研究

簡(jiǎn)介：天津商學(xué)院碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則制定問(wèn)題研究姓名張衛(wèi)紅申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師孫玉甫20060401ABSTRACTACCOUNTINGINFORMATIONISANINDISPENSABLEPRODUCTANDRESOURCETOTHEHJIGHEFFICIENTOPERATIONOFTHEMARKETECONOMYTHEQUALITYOFTHEACCOUNTINFORMATIONISESSENTIALLYDETERMINEDBYTHEQUALITYOFTHEUNDERLYINGACCOUNTINGSTANDARDSTHEACCOUNTINGSTANDARDSBRIDGESTHEACCOUNTINGTHEORYANDTHESTANDARDIZATIONOFACCOUNTINGPRACTICEFURTHERTHEQUALITYOFTHEACCOUNTINGSTANDARDSISSIGNIFICANTLYAFFECTEDBYTHEMODELSITBUILDSONWITHTHEONGOINGSYSTEMATICCONSTRUCTIONOFACCOUNTINGSTANDARDINOURCOUNTRYTHESTUDYOFCERTAINISSUESOFTHEACCOUNTINGSTANDARDSSETTINGISPRACTICALLYIMPORTANTTHETHESISSTUDIESTHEMODEOFTHEPRODUCTIONOFTHEACCOUNTINGSTANDARDIEESTABLISHMENTOFACCOUNTINGBODIES，F(xiàn)OUNDATIONSANDPROCEDURES，ANDTHEINTERNATIONALIZATIONOFTHEACCOUNTINGSTANDARDSCOMBINEDWITHTHECURRENTSTATUSOFTHEDEVELOPMENTOFTHEACCOUNTINGSTANDARDSINOURCOUNTRYTHESTUDYISTOFINDOUTAMOREREASONABLEAPPROACHTOESTABLISHTHEACCOUNTINGSTANDARDSINOURCOUNTRYCHAPTERONEISTHEINTRODUCTIONISSUESARERAISEDBASEDTHECURRENTSTATUSOFTHEACCOUNTINGSTANDARDSETTINGINOURCOUNTRYANDOTHERCOUNTRIESINCHAPTERTWO，STARTINGFROMTHEEXTROVERSIVECHARACTERISTICOFBUSINESSBEHAVIORITEXPATIATESTHEMOTIVATIONOFTHEACCOUNTINGSTANDARDSSETTINGBASEDONTHECOASELAWANDTHEANALYSISOFTHECOSTBENEFITITDERIVESTHATTHEACCOUNTINGSTANDARDSSETTINGISAPOLICYARRANGEMENTTHATWILLREDUCETHEEXPENSEOFCOMMODITYEXCHANGEWHENTHEBENEFITSOFTHEACCOUNTINGSTANDARDSSETTINGISOVERTHECOMMODITYCOST，CHANGEOFTHEPRINCIPLEBECOMESTHEDRIVINGFORCEOFTHEACCOUNTINGSTANDARDSSETTINGCHAPTERTHREECLARIFIESAFEWCONFUSINGCONCEPTSANDPOINTSOUTTHELO酬LYINITIALPOINTFORTHERESEARCHOFTHEACCOUNTINGSTANDARDSSETTING

簡(jiǎn)介：山東農(nóng)業(yè)大學(xué)碩士學(xué)位論文中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則比較研究姓名邢琳華申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王愛(ài)華20050520中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則比較研究準(zhǔn)則和具體會(huì)計(jì)準(zhǔn)則構(gòu)成，并將類似于概念框架的內(nèi)容歸入基本會(huì)計(jì)準(zhǔn)則。這種做法與國(guó)際慣例有較大出入，另外，我國(guó)實(shí)行會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度并行的做法，也與大多數(shù)國(guó)家的做法是不同的；在計(jì)量屬性上，我國(guó)會(huì)計(jì)準(zhǔn)則對(duì)公允價(jià)值和價(jià)值重估的方法較為排斥，而是多以歷史成本作為基礎(chǔ)；另外，在具體會(huì)計(jì)處理以及披薅要求上我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則也存在差異。然后，在總結(jié)差異的基礎(chǔ)上，運(yùn)用會(huì)計(jì)環(huán)境理論，本文分析了中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則差異的深層原因，指出經(jīng)濟(jì)因素、法律制度因素、文化傳統(tǒng)因素和會(huì)計(jì)教育與會(huì)計(jì)理論研究水平因素等會(huì)計(jì)環(huán)境因素是造成兩者差異的主要原因。其中經(jīng)濟(jì)因素方面又分為經(jīng)濟(jì)制度、經(jīng)濟(jì)發(fā)達(dá)程度、企業(yè)資本來(lái)源、現(xiàn)代企業(yè)制度建立和完善程度等因素。最后論文就如何促進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)，從主觀認(rèn)識(shí)、會(huì)計(jì)準(zhǔn)則建設(shè)自身以及會(huì)計(jì)準(zhǔn)則外部環(huán)境等方面提出了一些建議。關(guān)鍵詞中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際會(huì)計(jì)準(zhǔn)則比較會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)II

簡(jiǎn)介：北京交通大學(xué)碩士學(xué)位論文借款費(fèi)用會(huì)計(jì)準(zhǔn)則的國(guó)際比較及在我國(guó)的應(yīng)用研究姓名成喜慶申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師郭雪萌20060301

簡(jiǎn)介：河北大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則制定對(duì)盈余管理的影響研究姓名王艷紅申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師趙立三20051201ABSTRACTEARNINGSMANAGEMENTISANACCOUNTINGACTIVITYTHATCONTROLSANDADJUSTSTHEEARNINGSINFORMATIONOFENTERPRISESONTHEFINANCIALREPORTSTHROUGHCHOOSINGACCOUNTINGPOLICIESTOTALLYONTHEBASISOFTHEACCOUNTINGPRINCIPLESBYTHEADMINISTRATIVEAUTHORITIES．THCCHINESESECURITIESMARKETHASDEVELOPEDFORMORETHANTENYEARSANDHASMADEENORMOUSCONTRIBUTIOVLSTOTHEFASTGROWTHOFNATIONALECONOMY．BUTITISSTILLANIMMATUREMARKETWITHALOTOFPROBLEMSTOBESOLVED．ESPECIALLY，DISTORTEDINFORMATIONRESULTEDFROMTHEPOOR昀MINGSMANAGEMENTHASABADIMPACTONTHEHEALTHDEVELOPMENTOFTHESECORITYMARKET．THEREFORE，BASEDONTHEINTERRELATIONSHIPBETWEENTHEEARNINGSMANAGEMENTANDTHEACCOUNTINGPRINCIPLES,ITISVERYSIGNIFICANTTOCONTROLTHEEARNINGSMANAGEMENTTHROUGHIMPROVINGTHEENACTINGOFTHEACCOUNTINGPRINCIPLES．THEPAPERTAKESTHEDEVELOPMENTOFTHEACCOUNTINGPRINCIPLESASTHECLUEANDELABORATIONONTHETHEORETICALCONCEPTSOFTHEACCOUNTINGPRINCIPLESASTHEBASIS．THEPAPERMAKESACOMPARISONBETWEENTHECHINESEANDFOREIGNENACTINGPATTERNSOFTHEACCOUNTINGPRINCI曬．FURTHERMORE．ITCONCLUDESTHATTHEDEFECTSINTHEENACTINGTHEACCOUNTINGPRINCIPLESARETHEMAINFACTORWHICHLEADTOTHEOCCURRINGOFLISTEDCOMPANYEARNINGSMANAGEMENLINORDERTOIMPROVETHEQUALITYOFTHEACCOUNTINGPRINCIPLES，CONTROLTHEPOOREARNINGSMANAGEMENTANDENHANCETHEHIGHEFFICIENCYOFTHECHINESEACCOUNTINGINFORMATIONMARKET，SOMEIDEASABOUTIMPROVINGTHEACCOUNTINGPRINCIPLESANDTHEMEASURESFORCORRCCTINGTHEENHANCINGINSTITUTIONSHASBEENSUGGESTEDINTHISPAPERACCORDINGTOTHEANALYSISOFTHEACCOUNTINGPRINCIPLESDEVELOPMENT．KEYWORDSACCOUNTINGSTANDARDSACCOUNTINGSTANDARDSSETTINGEARNINGSMANAGEMENTRESEARCHOILACTUALEFFECTH

簡(jiǎn)介：分類號(hào)中圖法UDCDDC密級(jí)論文作者姓名鏖惠學(xué)號(hào)Q壘蘭Q璺壘QQ壘魚(yú)單位通海太堂論文中文題名蟲(chóng)國(guó)會(huì)鹽準(zhǔn)迅I』生國(guó)匿金讓準(zhǔn)堡I』絲羞王差昱嬰究論文英文題名SQ墜曼△趟里盟GQ墮盟墨旦魚(yú)盟曼僉墜CHINESEANDINTEMARLONAL論文語(yǔ)種蟲(chóng)室論文摘要蟲(chóng)墓室語(yǔ)種論文頁(yè)數(shù)盟論文字?jǐn)?shù)立萬(wàn)論文主題詞或關(guān)鍵詞3～8個(gè)，以“、“號(hào)分隔申請(qǐng)學(xué)位級(jí)別亟專業(yè)名稱工直笸理叢旦△2指導(dǎo)教師姓名曹塞塑塾援導(dǎo)師單位邐漁太堂直堂院ABSTRACTASCHINAECONOMICISRAPIDLYGROWINGANDBECOMINGMOREANDMOREINTERNATIONAL，OURBANKSATTRACTIVETHEATTENTIONOFTHEWORLDASMANYOFOUROTHERINDUSTRIESONONEHAND，OURBANKNEEDTHEMODERNMANAGEMENTANDSERVICEEXPERIENCEOFTHEWORLDONTHEOTHERHANDINTERNATIONALCAPITALALSONEEDTOENTERCHINA’SGREATFINANCEMARKETWENEEDTOUNDERSTANDOTHERBANK’SFINANCESTATUSWHENWEGETINTOTHEINTERNATIONALFINANCEMARKETALSOTHEFOREIGNINVESTORSALSOWANTTOKNOWOURBANK’SFINANCEDATAWHENTHEYENTERCHINAMARKETBECAUSETHEREISSOMEDIFFERENCEBETWEENOURACCOUNTINGSTANDARDSANDTHEINTEMATIONALACCOUNTINGSTANDARDS，THEFINANCEPERFORMANCEGOTFROMTHETWOSTANDARDSAREDIFFERENTTHISARTICLEANALYSESTHEDIFFERENCEBETWEENTHETWOACCOUNTINGSTANDARDONASPECTOFBANKINDUSTRYTHESTRUCTUREOFTHEARTICLEISASFOLLOWSFIRSTTOFINDTHECAUSEWHYTHEDIFFERENCEOCCURREDTHENTOANALYSETHEFOURACCOUNTINGSTANDARDSRELATEDWITHBANKINDUSTRYINDETAILSANDFINDTHEINFLUENCEFROMTHEVARIANCE。ONBASEOFTHEABOVE，THENANALYSETHEDIFFERENCEOFACCOUNTINGSTANDARDSBYACTUALECONOMICEVENTOFTHE2006ANNUALREPORTOFBANKOFCHINASTATEDACCORDINGTHEOLDCHINESEACCOUNTINGSTANDARDSAND2007PERIODFINANCEREPORTSTATEDACCORDINGTOTHENEWCHINESEACCOUNTINGSTANDARDSINTHEENDOFTHEARTICLE，WETALKABOUTHOWTOFACETHEVALIANCEOFTHETWOACCOUNTINGSTANDARDSKEYWORDSCOMPAREOFACCOUNTINGSTANDARDS，BANKINDUSTRYINFLUENCE

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文Y8619G8論文題目中韓會(huì)計(jì)準(zhǔn)則的比較主題詞中國(guó)會(huì)計(jì)準(zhǔn)則韓國(guó)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)準(zhǔn)則比較專業(yè)研究方向?qū)W生姓名導(dǎo)師姓名。金鹽堂屋區(qū)會(huì)讓全起逸王霾匾教攫論文起止時(shí)間2005J0200605ABSTRACTGIOBALIZATIONANDTHEINTERCONNECTEDNESSOFTHEWORLDECONOMYHAVERESULTEDJNINCFEASEDECONOMICEXCHANGESBETWEENCHINAANDSOUTHKOREAANDCLOSECOORDINATIONANDCOOPERATIONAMONGTHEENTERPRISESOFBOTHCOUNTRIESHOWEVERSINCEBOTHCOUNTRIEST’0LLOWDIFIERENTACCOUNTINGSTANDARDSCERTAINDIFFICULTIESARISEININTERPRETINGTHEINFORMATIONEXCHANGEDAMONGTHEENTERPRISESOFBOTHCOUNTRIESTHESEMISUNDERSTANDINGSPOSTCHALLENGESFORTHEUSERSOFSUCHACCOUNTINGINFORMATIONOFBOTHCOUNTRIESITISTHEREFOREIMPORTANTTHATADEEPERUNDERSTANDINGOFTHEDIFIRERENCESINTHEACCOUNTINGSTANDARDSOFCHINAANDSOUTHKOREABEDEVELOPEDIFWEARETECONCILETHESEDIFFERENCESANDFACILITATETHEFURTHEREXCHANGESAMONGTHEENTERPRISESOFBOTHCOUNTIESTHISTHESISHASFOURPARTSTHEFIRSTCHAPTERANALYZESTHEREASONSUNDERLYINGTHEDIFFERENCEBETWEENTHETWOCOUNTRIES’SETTINGPAREMOFACCOUNTINGSTANDARDSTHROUGHCOMPARINGTHEACCOUNTINGSTANDARDS’SETTINGPATTERNRESPECTIVEFOLLOWEDBYCHINAANDSOUTHKOREATHESECONDCHAPTERDESCRIBESINDETAILTHECHARACTERISTICSOFCHINESEANDSOUTHKOREANACCOUNTINGSTANDARDSANDCOMPARESTHEIRFINANCIALACCOUNTINGREPORTGOAL，APPLICABLESCOPES，F(xiàn)ORMULATIONPROCEDURESANDSYSTEMSTHETHIRDCHAPTERANALYZESTHEMAINDIFFERCNCESBETWEENACCOUNTINGSTANDARDSCOMINGFROMBOTHCOUNTRIESBYCOMPARINGTHESTANDARDSOFINVENTORIES，F(xiàn)IXEDASSETSINTANGIBLEASSETSANDREVENUESTHISCHAPTERALSOIOOKSINTOHOWTHEDIFFEFENCESJNACCOUNTINGSTANDARDSINFLUENCETHEFINANCIALACCOUNTINGMPONSTHEFOURTHCHAPTERISASUMMARYOFTHETHESISASIDEFROMREITERATINGTHESIGNIFICANCEOFTHESTUDYITALSODISCUSSESTHEIIMITATIONOFTHERESEARCHPROCESS∞。NISTHEAIMOFTHIS“DAESISTOHELPTHEUSERSANALYZETHEACCOUNTINGREPORTSPREPAREDACCORDINGTOBOTHCOUNTRIES’ACCOUNTINGSTANDARDSCORRECTLYFUTURERESEARCHERSMAYALSOBENEFITFROMTHISTHESISIFTHEYINTENDTOFURTHERSTUDYCHINESEANDSOUTHKOREANACCOUNTINGSTANDARDSANDRELATEDTOPICSKEYWORDSCHINESEACCOUNTINGSTANDARDS，SOUTHKOREANACCOUNTINGSTANDARDS，ACCOUNTINGSTANDARDSCOMPARISONII

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文會(huì)計(jì)信息商品論及基于會(huì)計(jì)信息商品論的會(huì)計(jì)準(zhǔn)則制定研究姓名閆振江申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉洪渭20060328山東大學(xué)碩士學(xué)位論文摘要會(huì)計(jì)信息包括企業(yè)財(cái)務(wù)報(bào)表及附表所包含的信息、財(cái)務(wù)狀況說(shuō)明書(shū)及其他相關(guān)的業(yè)務(wù)報(bào)告所包含的信息和注冊(cè)會(huì)計(jì)師為企業(yè)出具的審計(jì)報(bào)告，是企業(yè)一項(xiàng)重要的經(jīng)濟(jì)資源。傳統(tǒng)上人們習(xí)慣將會(huì)計(jì)信息作為一種公共物品來(lái)看待，并且在某些情況下會(huì)計(jì)信息確實(shí)也呈現(xiàn)出公共物品的某些特征。但會(huì)計(jì)信息并不是嚴(yán)格意義上的公共物品，相反，會(huì)計(jì)信息本質(zhì)上具有商品的屬性，本文認(rèn)為會(huì)計(jì)信息應(yīng)該被作為一種特殊商品來(lái)看待。既然是商品，我們可以從商品的角度出發(fā)來(lái)研究會(huì)計(jì)信息，研究基于會(huì)計(jì)信息商品論的政府管制，進(jìn)而達(dá)到解決會(huì)計(jì)信息質(zhì)量問(wèn)題的目的。文章的第一部分闡述了這些內(nèi)容。作為商品，會(huì)計(jì)信息有其特殊的市場(chǎng)環(huán)境和特殊的供求關(guān)系，文章的第二部分通過(guò)對(duì)會(huì)計(jì)信息供求雙方的研究，揭示了會(huì)計(jì)信息的供求雙方對(duì)會(huì)計(jì)信息質(zhì)量的影響，分析了我國(guó)現(xiàn)階段會(huì)計(jì)信息供求雙方的特殊性，并獲得了有意義的啟示。希望在會(huì)計(jì)信息商品論的指導(dǎo)下，政府介入會(huì)計(jì)信息市場(chǎng)并改善市場(chǎng)環(huán)境，通過(guò)引導(dǎo)和規(guī)制會(huì)計(jì)信息的供求雙方，培育有效率的會(huì)計(jì)信息市場(chǎng)主體來(lái)達(dá)到解決會(huì)計(jì)信息質(zhì)量問(wèn)題的目的，改變?cè)瓉?lái)那種救火式的治理方式；并提出了一些引導(dǎo)和規(guī)制的建議。會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度是規(guī)范會(huì)計(jì)信息的生產(chǎn)，報(bào)告的依據(jù)，同時(shí)也是會(huì)計(jì)信息的需求方評(píng)價(jià)會(huì)計(jì)信息質(zhì)量高低的規(guī)則。在會(huì)計(jì)信息商品論的理論引導(dǎo)下，如何制定會(huì)計(jì)準(zhǔn)則和制定什么樣的會(huì)計(jì)準(zhǔn)則才能更好的適合我國(guó)會(huì)計(jì)信息市場(chǎng)的現(xiàn)狀和滿足會(huì)計(jì)信息需求各方的利益要求并且能得以有效的實(shí)施呢本文的第三部分分別從會(huì)計(jì)準(zhǔn)則制定的理論基礎(chǔ)和制定目標(biāo)的選擇、會(huì)計(jì)準(zhǔn)則的制定模式的選擇、會(huì)計(jì)準(zhǔn)則的制定主體的選擇來(lái)研究了我國(guó)會(huì)計(jì)準(zhǔn)則制定中的實(shí)際問(wèn)題，并獲得了很多有意義的啟示。關(guān)鍵詞會(huì)計(jì)信息商品論政府管制供求關(guān)系會(huì)計(jì)準(zhǔn)則3

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文Y873192論文題目終止經(jīng)營(yíng)會(huì)計(jì)準(zhǔn)則的國(guó)際比較及其運(yùn)用THEINTERNATIONALCOMPARISONOFDISCONTINUINGOPERATIONS，崦COUNTINGSTANDARDSANDEERTION學(xué)位類別培養(yǎng)單位專業(yè)類別作者姓名指導(dǎo)教師完成日期筐理堂亟金讓堂醫(yī)金讓堂趙羞型鮭塞煎握三雯墨盔生三旦ABSTRACTINTHECONDITIONOFGLOBALIZATIONA11DCOMPETITIONIMENSI母INGLLNCEASINGLYTHEREO唱ANIZATIONAND猢EXATIONAREMECOMMONMANER，COMMUINGOPERATIONSA11DNOTCONTINUINGOPEMTIOILS，MEENTIREENTERPRISECOMINUINGOPERATIONSANDTHEINDIVIDUALBRANCHDISCONTINUINGOPERATIONSEXISTATTHESAMETIMEJIASHUGE2002DISCOMINUING叩ERATIOILSISTLLEASSETSREO唱ANIZATIONWAYOFTHECNTEIPRISEIMPLEMENTINGTHECONTRACTIONSTRATCGY讓ICENTERPRISECON廿ACTIONISNOTTHESYMBOLOFCOMPANYBANKMPTCY，BUTISAREASONABLESTRATEGICCHOICEOFCORPORATE昏O、ⅣTHINOCTOBER2002，MINISTRYOFFINANCEISSUED“ENTEIPRISEACCOUMINGST姐DARDSDISCONTINUINGOPERATIONS，，SOLICITOPINIONMAILUSCRIPTHEREANERREFERSTOASSOLICITOPINJONMANUSCRIPT，TLLEPRESENTPAPERTAL【ES血ISASTHESTARTINGPOINT，RESEARCHMGTHEINDIVIDLLALBRAILCH’SDISCON劬【UINGOPERATIOILSOFENTERPRISEINMECONDITIONOFCONTINUINGOPERATIONSTHEPAPEFMA“YC8RRIESON也ECOMPARATIVEANALYSIS鋤ONGSOLICITSOPINIONMALLUSCRIPT，INTEMATIOILALFINANCIALREPONINGSTANDARDSNO5‘‘N0NCURRENTASSETSHEIDFORSAIEANDDISCONTIFLUEDOPERATIONS”1LEREAFTERREFERSTOASIFRS5，US“STATCMENTSOFFINALLCIALACCOUNTINGSTAILDARDSNO144一IMPAIMEMANDACCOUNTINGFORTHEDISPOSALOFLONGLIVEDASSETS”HEREA舭RREFERSTOASSFAS144，ENGIAND“FINANCIALR印ORTINGSTAILDARDSNO3REPORTINGFI咖CIALPERFOⅡNANCE”，HEREAFTERFEFERSTOASFRS3ABOUTDEFIILITION，CO曲咖ATIONALLDMEASUREMENT，LISTA11DDISCLOSEOFDISCONTINUINGOPERATIONSANDCAFRYINGON也EINVESTIGATIONOFINFOⅡNATIONDISCLOSESITUATIONTOLLLISTEDCOMP趴YOFSHAN曲AIANDSHENZLLENT、ⅣOCITIESWLLICHOCCURREDDISCONTINUINGOPERATIONSIN2004，DISCOVERSEXISTEDQUESTIONFINALLY，THEGOALISREVISIONANDCONSUMMATIONSOLICITSOPINIONMANUSCRIPT，PUTTINGF0Ⅳ，ARDTHEPROPOSAL，ANDIISTEDCOMPAILIESWILLBEABLETOUTILIZETHEDISCONTINUINGOPEMTIONSACCOUNTINGSTANDARDSDISCLOSERCLATEDINFOMLATIONWELLINTHE血TURCTHEPAPERMAINLYADOPTSNOMLATIVERESEARCHTEC城QUE，UTILIZESDIAGNOSIS，STATISTICAL，COMPARATIVEMETHODSPECIFJCALLYTHEPAPERRESEARCHRCSUITSLIESINCLEARINGABOUTTHEDEFINITIONOFDISCONTINUINGOPEMTIONS，THOUGHTDISCONTINUINGOPERATIOILSREFCL怎TOAPRODUCTIONLINEINCLUDINGDEPARTMENT，SUBSIDIAIYCOMPANY’AORSEVERALSUBSIDIAD，COMPANY，AORSEVCRALII

簡(jiǎn)介：西南大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則的質(zhì)量特征及其對(duì)策研究姓名羅勇申請(qǐng)學(xué)位級(jí)別碩士專業(yè)農(nóng)林經(jīng)濟(jì)管理指導(dǎo)教師彭玨20060401中的行政干預(yù)較多；利益相關(guān)者參與會(huì)計(jì)準(zhǔn)則制定的熱情不高。主觀原因有沒(méi)有明確的會(huì)計(jì)準(zhǔn)則目標(biāo)；會(huì)計(jì)準(zhǔn)則的制定方法存在偏差；會(huì)計(jì)準(zhǔn)則制定程序不夠允當(dāng)。4我國(guó)會(huì)計(jì)準(zhǔn)則存在的問(wèn)題帶來(lái)了較多的負(fù)面影響。直接的負(fù)面影響有導(dǎo)致會(huì)計(jì)信息制度性失真；導(dǎo)致利潤(rùn)操縱行為；導(dǎo)致經(jīng)營(yíng)者逆向選擇導(dǎo)致企業(yè)短期經(jīng)營(yíng)行為；導(dǎo)致會(huì)計(jì)準(zhǔn)則成本增加。間接的負(fù)面影響有破壞社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序給投資者和債權(quán)人造成損失；不利于企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。結(jié)合我國(guó)會(huì)計(jì)準(zhǔn)則質(zhì)量存在的主要問(wèn)題及其原因分析，借鑒國(guó)外的做法和經(jīng)驗(yàn)，筆者提出以下對(duì)策建議1制定明確的會(huì)計(jì)目標(biāo)。建議以決策有用觀作為我國(guó)的會(huì)計(jì)目標(biāo)。同時(shí)建議進(jìn)一步明確會(huì)計(jì)報(bào)告使用者的優(yōu)先順序和會(huì)計(jì)信息質(zhì)量特征會(huì)計(jì)原則的層次結(jié)構(gòu)。2完善會(huì)計(jì)準(zhǔn)則制定程序。建議借鑒FASB的作法，增加會(huì)計(jì)準(zhǔn)則制定人員的代表性，減少財(cái)政部官員的代表，增加投資者、債權(quán)人和經(jīng)營(yíng)者的代表，同時(shí)完善會(huì)計(jì)準(zhǔn)則制定程序，提高其允，當(dāng)性。3以目標(biāo)為導(dǎo)向制定我國(guó)會(huì)計(jì)準(zhǔn)則。本文認(rèn)為規(guī)則導(dǎo)向和原則導(dǎo)向都不能產(chǎn)生高質(zhì)量的會(huì)計(jì)準(zhǔn)則，認(rèn)為應(yīng)當(dāng)以目標(biāo)為導(dǎo)向修訂我國(guó)會(huì)計(jì)準(zhǔn)則。文章提出了具體建議。4盡早制定財(cái)務(wù)會(huì)計(jì)概念框架。建議我國(guó)在保留基本會(huì)計(jì)準(zhǔn)則的同時(shí)，盡早制定財(cái)務(wù)會(huì)計(jì)概念框架，實(shí)現(xiàn)二者并存。5加強(qiáng)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)。盡量減少會(huì)計(jì)準(zhǔn)則中不必要的中國(guó)“特色”，進(jìn)一步與國(guó)際會(huì)計(jì)慣例協(xié)凋。6加強(qiáng)會(huì)計(jì)準(zhǔn)則理論研究。建議會(huì)計(jì)學(xué)會(huì)、會(huì)計(jì)期刊、會(huì)計(jì)專業(yè)院系等會(huì)計(jì)組織加強(qiáng)對(duì)會(huì)計(jì)準(zhǔn)則研究的組織和宣傳，對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則制定中的一些重點(diǎn)和難點(diǎn)問(wèn)題展開(kāi)深入研究，為完善我國(guó)會(huì)計(jì)準(zhǔn)則提供理論支持。7建立科學(xué)的會(huì)計(jì)準(zhǔn)則質(zhì)量評(píng)價(jià)體系。建議國(guó)家制定一套會(huì)計(jì)準(zhǔn)則質(zhì)量評(píng)價(jià)指標(biāo)體系，既可用于評(píng)價(jià)已經(jīng)制定的會(huì)計(jì)準(zhǔn)則，也可為以后制定和完善會(huì)計(jì)準(zhǔn)則提供依據(jù)。本文提出了一套初步的質(zhì)量評(píng)價(jià)指標(biāo)體系供討論。關(guān)鍵詞會(huì)計(jì)準(zhǔn)則質(zhì)量特征經(jīng)濟(jì)后果對(duì)策建議

簡(jiǎn)介：廈門(mén)大學(xué)碩士學(xué)位論文經(jīng)營(yíng)者股票期權(quán)會(huì)計(jì)準(zhǔn)則研究姓名劉彥麗申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師唐予華20060701ABSTRACTACCOUNTINGSTANDARDSHASANEFFECTOFDIRECTINGTHEDIRECTIONOFTHEECONOMICS．THENEWCHINESEACCOUNTINGSTANDARDNO．1ICASL1SHAREPAYMENTWHICHISRELEASEDONFEB．15，2006ISCONCENTRATEONTHEACCOUNTINGTREATMENTOFSHAREPAYMENT，ITWILLPUSHTHEDEVELOPMENTOFSHAREOPTIONINCHINAEFFECTIVELY．SHAREOPTIONISINTRODUCEINTOCHINAINTHELATEOF1990’，ANDHAVEBEENDEVELOPEDINSOMEDEGREE．BUTTHERESEARCHONACCOUNTINGTREATMENTOFSHAREOPTIONLAGSBEHIND，ANDTHEREISGREATDIFFERENCEWITHINTERNATIONALACCOUNTINGTREATMENT．THISPAPERCONCENTRATEONTHERECOGNITIONANDMEASUREMENTOFSHAREOPTIONOFTHEACCOUNTINGSTANDARDOFCHINA，ANDCOMPAREIT、JL，IMTHEIFRS．THENGIVEOUTSOMEDETAILSUGGESTION．THEPURPOSEISTOPUSHTHERESEARCHONACCOUNTINGSTANDARDSOFSHAREPAYMENTANDTRIESTOPROMOTETHEHEALTHYDEVELOPMENTOFSHAREPAYMENTTRANSACTION．THISPAPERCONSISTSOFFIVEPARTS．PARTLINTRODUCTIONTHEDEFINITIONOFSHAREOPTION，ANDANALYZETHETHEORETICALBASISOFTHETRANSACTIONOFSHAREOPTION，ANDTHENMAKEAREVIEWOFTHEDEVELOPMENTHISTORYOFAMERICAANDCHINASHAREOPTION．PART2ANALYSETHEIMPORTANTPOINTOFVIEWANDACCOUNTINGTREATMENTOFTHECASNO．11SHAREPAYMENT，ILLUSTRATETHENEWDEVELOPMENTOFTHENEWACCOUNTINGSTANDARD．PART3COMPARETHECASL1WITHIFRS2，ANDTHECASISTENDSTOWARDSTOTHEIFRS．PART4DISCUSSTWOSPECIFICAREAOFCAS11DILUTEDEPSISDUALDILUTED；THEDIFFERENTDETERMINATIONTIMEOFFAREVALUEOFSHAREPAYMENTANDCASHPAYMENTTRANSACTION，WHICHRESULTINTHEDIFFERENTFINANCIALREPORTINGINFORMMION．THEPAPERGIVEOUTTHEREASONANDGIVEOUTTHEPOINTOFVIEWOFTHEAUTHOR．PART5ONTHEBASISOFTHEFIRSTFOURPARTS，BNNGFORWARDTHEDETAILEDADVISETOOURCASL1．CASL1ISABRANDNEWSTANDARDINOURCOUNTRY，WHICHWILLBEEFFECTEDONJAN．1ST,2007，BUTUNTILNOWTHEDETAILEDRULESISNOTAVAILABLEANDTHEREISNOINTERPRETATIONS，THECONTENTISRELATIVELYSIMPLE，ITSNOTPERFECTENOUGHTOGUIDETHETRANSACTIONOCCURREDINREALLIFE．THEAUTHORGIVEOUTTHEFOLLOWINGSUGGESTIONIMPROVINGLAWS，ROLESANDREGULATIONSTOENSURETHESHAREOPTIONINPERFECTLAWENVIRONMENT；IMPROVETHEMEASUREMENTOFTHEFAREVALUEOFSHAREOPTIONMEASUREDBYTHEINDEPENDENTVALUATIONCOMPANYANDBEINGREVIEWEDBYTHECPAFIRMBEFORERECOGNIZEDONTHEFMANCIALREPORTS；REGULATETHETRANSITIONITEMOFCASL1；DETAILED

簡(jiǎn)介：Y862682蚶外經(jīng)濟(jì)貿(mào)量大學(xué)工商管理碩士MBA掌位論宄論文題目中國(guó)與國(guó)際會(huì)計(jì)準(zhǔn)則協(xié)調(diào)與比較若干問(wèn)題研究主題詞會(huì)計(jì)準(zhǔn)則比較協(xié)調(diào)研究生姓名王盍儉導(dǎo)師姓名韭鏨匿熬援論文起止時(shí)間2QQ亙生且至2Q鰱生壘目ABSTRACTINPASTDECADE，F(xiàn)ASTDEVELOPMENTOFGLOBALIZATIONIMPROVESTHEFORMINGOFINTEGRATIONOFWORLDCAPITALMARKETASAKINDOFGENERALBUSINESSLANGUAGE，THEQUALITYOFACCOUNTINGINFORMATIONDIRECTLYAFFECTSWIDTHANDDEPTHOFCAPITALFLOWWORLDWIDEFURTHERMORE，INFLUENCEECONOMICDEVELOPMENTCROSSTHEWORLDINTHISPAPER，IFIRSTLYANALYZEDEFINITIONOFACCOUNTINGPRINCIPLEANDHARMONIZATIONOFACCOUNTINGPRINCIPLETHATWILLGIVEAREASONABLESTARTPOINTFORARGUMENT，THEREFORETOMASTERTHEIMPORTANCEOFHARMONIZATIONOFACCOUNTINGPRINCIPLEASFORIMPORTANCEOFHARMONIZATION，IARGUEITBYMENTIONINGGLOBALIZATIONANDGLOBALCAPITALMARKETSECONDLY，IHAVELOOKEDBACKTHECOURSEOFDEVELOPMENTINTERMOFIASANDCHINAGENERALACCOUNTINGPRINCIPLEACTUALLYASAKINDOFSUPERSTRUCTURE，ACCOUNTINGPRINCIPLEHADALWAYSMETECONOMICDEVELOPMENTANDCHANGEOFDEVELOPMENTMODELIALSOMAKESOMECOMPARISONTOFINDSOMEDIFFERENCEBETWEENLASANDCHINAACCOUNTINGPRINCIPLELASTLYACCORDINGTOANALYSISABOVE，IBRINGFORWARDMYOPINIONSBASEDONTHREETOPICSRELATIONSHIPBETWEENRULEBASISANDPRINCIPLEBASIS，REACTIONOFACCOUNTINGPRINCIPLETOECONOMICDEVELOPMENT，SYSTEMICCONCEPTTHEREARETWOPURPOSEOFTHISPAPERONEISTHATTHROUGHSTUDYINGKEYDIFFERENCEBETWEENCHINAGAAPANDIAS，SOASTOIMPROVEMYPRACTICALCAPABILITYINFINANCIALAREATHEOTHERISTOEXPLORETHEOFIEMMIONOFHARMONIZATIONANDASSIMILATIONBETWEENCHINAGAAPANDIASKEYWORDSACCOUNTINGPRINCIPLECOMPARISONHARMONIZATIONJII