簡(jiǎn)介：同濟(jì)大學(xué)碩士學(xué)位論文國(guó)際會(huì)計(jì)準(zhǔn)則對(duì)我國(guó)壽險(xiǎn)公司資本投資的影響姓名曹怡玲申請(qǐng)學(xué)位級(jí)別碩士專業(yè)企業(yè)管理指導(dǎo)教師張慶洪王海艷20060601ABSTRACTABSTRACTWITHOUTACONSOLIDATEDFINANCIALREPORTINGSYSTEM，THEINSURANCECOMPANIESOPERATINGINTERNATIONALLYARECONFRONTEDWITHARANGEOFNATIONALACCOUNTINGSTANDARDSTHEUSERSOFTHEACCOUNTINGSHEETSCANNOTUNDERSTANDTHEOPERATINGSITUATION，LETALONETHEINTERNATIONALCOMPARISONOFINSURANCECOMPANIESINDIFFERENTCOUNTRIESTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDIASBHASDEVELOPEDAFRAMEWORKOFACCOUNTINGRULESKNOWNASTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，WHICHISNOWEMERGINGASAVIABLEBASISFORINTERNATIONALALIGNMENTTHEINSURANCEBUSINESSIS，BYITSVERYNATURE，AHIGHLYCOMPLEXBUSINESSTHETASKOFESTABLISHINGASPECIFICFRAMEWORKISFULFILLEDWITLLIFRS4INSURANCECONTACTAFTERTHEIPOOFCHINALIFEUNDPING’ANINHONONGANDUSAMANYOTHERLIFEINSURANCECOMPANIESINCHINAAREPREPARINGFORLISTINGHENCE，THEADOPTIONOFINTERNATIONALCOMPARABLE，UNDERSTANDABLEACCOUNTINGSYSTEMASIAS／IFRSANDTHESTANDARDIZATIONOFINFORMATIONPROCESSAREOFGREATIMPORTANCEANDFEASIBLEALTHOU曲THEIMPACTOFIAS／IFRSOIILIFEINSURERSISGREATANDTHEREARESOMANYISSUESTOBEDISCUSSED，THISESSAYCHOSETHECAPITALINVESTMENTTODEEPDIVEINTHISPAPERFROMTHEVIEWPOINTOFINSURERSIASFLFRSREQUIRESTHEPRINCIPLESOFFAIRVALUETOINSTANCEASSETS＆LIABILITIESANDREDEFINESTHECONCEPTIONOF“INSURANCECONTACT”THECHANGESINVALUATIONOFINSURERS’ASSETSWITHFAIRVALUEANDDISCLOSUREOFNECESSARYINFORMATIONWILLDRIVETHEINSURERSTOPAYMOREATTENTIONTOTHEPORTFOLIOOFTHEIRINVESTMENTTHEREARESEVERALSTEPSINSURERSMAYTAKETOREDUCETHEVOLATILITYANDAVOIDNEGATIVEASSESSMENTSBYFINANCIALMANETPARTICIPANTSONTHEBASISOFANNUALREPORTPING’ANIN2004AND2005THEIMPACTOFIASBFRSONINVESTMENTISSHOWNANDTHERELEVANTPROPOSALSAREGIVENTOCHANGETHEINVESTMENTSTRATEGIESKEYWORDSIAS／IFRS，CAPITALINVESTMENT，IJFCINSURERFAIRVALUEII

簡(jiǎn)介：學(xué)校代號(hào)10532學(xué)號(hào)S04201020密級(jí)湖南大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)效果研究來(lái)自B股市場(chǎng)的經(jīng)驗(yàn)證據(jù)堂焦生遺厶絲名揚(yáng)塹昱匝壁名丞蟹整；型41注熬攫埴差璺焦；會(huì)讓堂瞳童些墨整會(huì)讓堂迨塞握童日塑；2QQ生4旦2￡旦迨室鳘整目翹；墊逝生5旦2Q旦簽整委雖會(huì)圭廑；王羲王數(shù)援我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)效果研究來(lái)自B股市場(chǎng)的經(jīng)驗(yàn)證據(jù)ABSTRACTACCOUNTINGISKNOWNAS“INTERNATIONALCOMMERCIALLANGUAGE”ITISAILIMPORTANTTOOLTOBRIDGETHEGAPBETWEENTHEDOMESTICMARKETANDINTERNATIONALMARKETAFTERCHINABECAMEAMEMBEROFWTOOURENTERPRISESARECLOSELYLINKEDWITHINTERNATIONALCAPITALMARKETINORDERTEDUCETHECOSTOFINVESTMENTANDFINANCINGTOIMPROVETHEINTERNATIONALCOMPARABILITYOFTHEACCOUNTINGINFORMATION，ANDTOENCOURAGEINTERNATIOHALCAPITALFLOWITISTIMEFORCHINATOCOMPLIANCEWITHINTERNATIONALSTANDARDSFORTHISREASONTHISPAPERANALYSESTHEDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSOFOURCOUNTRYANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSTHISARTICLEISBASEDONINFORMATIONDISELOSUREOFBSHAREMARKETINCHINAANDTHEPROCESSOFINTERNATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINA，ANDOTHERRESEARCHERS’RESEARCHFITERATUREANDPROVIDESADETAILEDANALYSISANDSTUDYTHEWHOLEARTICLEWILLBESPREADOUTINTWODIMENSIONS，INCLUDINGTHEDIFFERENCEBETWEENPROFITSAFTERTAXATIONOFTHEDUALANNNALREPORTSANDTHEVALUERELEVANCEOFTHEANNAALRE∞NSTHERESULTOFTHERESEARCHSHOWSTHATTHEPROFITVARIANCEHASN’TBEENDECREASINGREMARKABLYSINCE2001ACCOUNTINGREFORMANDDIFFERENCEISRELATIVELYGREATTOTHEEXECUTIONRESULTOFTHENEWACCOUNTINGSTANDARDSINEVERYYEARNEDATAOFACCOUNTINGEARNINGSPREPAREDUNDERINTERNATIONALFINANCIALREPONIⅡGSTANDARDSISN’TMORERELEVANTTHANTHATOFCHINESEGAAP111EPAPEROFFERSTHEREALISTICEVIDENCEFORTHEFUTUREDEVELOPMENTOFINTEMATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSINCHINAKEYWORDSCHINESEACCOUNTINGSTANDARDS；INTERNATIONALFINANCIALREPORTINGSTANDARDSDIFFERENCEOFTHEDUALANNUALREPORTS；VALUERELEVANCEOFACCOUNTING11

簡(jiǎn)介：摘要摘要本文從會(huì)計(jì)協(xié)調(diào)的本質(zhì)含義出發(fā)，即會(huì)計(jì)協(xié)調(diào)的根本目的在于提高會(huì)計(jì)信息質(zhì)量的可比性，并最終反映在財(cái)務(wù)會(huì)計(jì)報(bào)表金額的可比上提出從收益質(zhì)量的角度上評(píng)價(jià)我國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際化協(xié)調(diào)效果，本文豐富了會(huì)計(jì)準(zhǔn)則國(guó)際化協(xié)調(diào)效果的量化研究。本文研究的主要內(nèi)容包括我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化協(xié)調(diào)的內(nèi)涵及其現(xiàn)狀，然后闡述了會(huì)計(jì)協(xié)調(diào)測(cè)定的理論基礎(chǔ)和量化研究收益質(zhì)量的理論內(nèi)涵，評(píng)價(jià)及其評(píng)價(jià)指標(biāo)的設(shè)計(jì)國(guó)際會(huì)計(jì)準(zhǔn)則和中國(guó)會(huì)計(jì)準(zhǔn)則具體條文的差異對(duì)收益質(zhì)量的影響國(guó)際會(huì)計(jì)準(zhǔn)則和中國(guó)會(huì)計(jì)準(zhǔn)則下收益質(zhì)量比較的實(shí)證檢驗(yàn)。本文研究表明，從收益的現(xiàn)金保障能力和收益的可持續(xù)性上來(lái)看，我國(guó)會(huì)計(jì)準(zhǔn)則己經(jīng)與國(guó)際會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)了充分的協(xié)調(diào)，會(huì)計(jì)準(zhǔn)則國(guó)際化協(xié)調(diào)的進(jìn)程基本處于穩(wěn)定的狀態(tài)從收益的真實(shí)性來(lái)看，我國(guó)會(huì)計(jì)準(zhǔn)則還沒有實(shí)現(xiàn)與國(guó)際會(huì)計(jì)準(zhǔn)則的充分協(xié)調(diào)，但中國(guó)會(huì)計(jì)準(zhǔn)則下報(bào)告的收益的真實(shí)性逐年向國(guó)際會(huì)計(jì)準(zhǔn)則下報(bào)告的收益的真實(shí)性靠近，會(huì)計(jì)準(zhǔn)則國(guó)際化協(xié)調(diào)的效果顯著。關(guān)鍵詞會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)收益質(zhì)量南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)學(xué)校有權(quán)按有關(guān)規(guī)定向國(guó)家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版在不以贏利為目的的前提下，學(xué)?？梢赃m當(dāng)復(fù)制論文的部分或全部?jī)?nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文作者簽名毒韶泣衛(wèi)V落年又月3日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時(shí)間年月日各密級(jí)的最長(zhǎng)保密年限及書寫格式規(guī)定如下內(nèi)部5年最長(zhǎng)5年，可少于5年秘密★10年最長(zhǎng)10年，可少于10年機(jī)密20年最長(zhǎng)20年，可少于20年

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文V873302論文題目資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的國(guó)際比較NLERNATIONALC0MPARSON0FACCOUNTINGSLANDARDSOFASSETSIMPAJRMENT學(xué)位類別專業(yè)類別培養(yǎng)單位作者姓名指導(dǎo)教師完成日期筐理堂金鹽堂金讓堂瞳達(dá)玉割位塞熬援三莖雯盍生叁旦ABSTRACTWESTEMACCOUNTINGNO唧SONASSETSJMPAIMENTHAVEDEVELOPEDF吣MELEMENTARYTOTHEADVANCEDSTAGE，ESPECIALLYTHEINTE巾ATIONAIACCOUNTINGSTANDARDSAILDTHEFINANCIALACCOUNTINGSTALLD甜DSHAVEDEVELOPEDRELATIVELYPERFECTLYANDA11ROUNDONASSETSIMPAIRMENTWHILEACCOUNTINGST明DARDSONASSETSIMPAIRFHENTINOURCOUNTRYARESTILLATPRIMARYSTAGE，NOTVERYPERFECTNOMATTERINTHETHEORETICALRESEARCHORINTHEPROCESSOFOPERATION，SESEARCHONTHETLLEORYANDPRACTICEPMBLEMSH骶REALISTICME卸INGSTHISTEXTCARRIESONTHEINTEMATIONAICOMPARISONOFACCOUNTINGOFASSETSIMPAIMLENT療OMFOLLOWINGRE印ECTSFIRSTPARTISFONVORDEXPLAINSTLLETHEPURPOSE柚DMEANINGOFTHISTEXT，CURRENTSITUATIONOFDOMESTICAILDINTEMATIONALRCSEARCH，RESEAFCHAPPROACH，TECHNOLOGJCALROUTEANDINNOVATION，A11DPMBLEMSAREREMAINEDTOSTUDYFILRTHERSECONDPARTDESCRIBESTHECONCEPTIONSOFACCOUNTINGOFASSETSIMPAI咖ENT，ANDTHEHJSTORYITDEVEL叩EDNATIONALLY鋤DINTEM砒IONALIYPRIMARYCONT朗TOFINTEM砒IONALACCOUNTINGSTANDARDS，F(xiàn)INANCIALACCOUNTINGSTANDARDSANDENTERPRISEACCOUNTINGST撲DARDSONASSETSIMPAIRNLENT，ANDTHEPRIMARYACCOUNTINGTREATMENTONASSETSIMPAI咖EMAREEXPLAINEDNETHIRDPANEXPOUNDSTHEA脅MATIONOFACCOUNTING0NASSETSIMPAINNENT，ESPECJALLYDISCUSSCSTHEAMMLATIONTIME，A幣RMATIONSTANDARDSA11DA歷RMATIONMEANSTHISPANANAIYSESDI脯RENCESOFTLLEINTEMATIONAIFINANCIALACCOUNTINGSTANDARDS趼DENTEIPRISEACCOUNTINGSTALLDARDSONAM衄ATIONOFASSETSIMPAIMENTTHEFOURTLIPARTINTRODUCESTHEMEASUREMENTOFACCOUNTINGINASSETSIMPAI玎NEM，ESPECIALLYDESCRIBES廿LEMEASLLREM朗TSTAILDARD，MEASUREMENTME孤SAND他SUMPTIONTHE6FTHPARTEXPLAINSTLLEREVEALOFACCOUNTINGINASSETSIMPAI肌ENT，ANALYSESTHEPROBLEMSEXISTEDINACCOUNTINGPRACTICEONRCVEALOFASSETSIMPAIRRNENTINOURCOUNTRYTHESIXTHPARTAILALYSESPROBLEMSANDDI伍CUITIESTHATACCOU】1TINGOFASSETSIMPAIMLENTOFOURCOUN扛YMAYF她E，礬DPUTSFONVARDT11EME嬲URES曲OUTPERFECTINGTLEACCOUNTINGNOFIILSOFASSETSIMPAI咖EILTINOURCOUNT珥KE啊OIDSASSETIMPAIRMENT，INTEMATIONALACCOUNTINGST肌DARDS，F(xiàn)INANCIALACCOUNTINGSTATLDARDS，ENTERPRISEACCOUNTINGSTAIIDARDSIL

簡(jiǎn)介：碩士學(xué)位論文投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的比較研究葉宏指導(dǎo)教師張力上年級(jí)至QQ生級(jí)直』巫班中國(guó)成都西南財(cái)經(jīng)大學(xué)論文第一部分是前言J蛋付支F≥選題的依據(jù)、意義進(jìn)行了分析強(qiáng)淵利用艦范性的1；怍力法，通過對(duì)比分忻宋FIJF究投資性房地產(chǎn)會(huì)汁準(zhǔn)L【J在介紹文章結(jié)構(gòu)和1；作膛路的司寸，為J’讓讀者更女|F地理解文中的內(nèi)容，本部分對(duì)比較對(duì)象的選擇理由及所涉及的基礎(chǔ)性概念進(jìn)行R說明。第二部分是論文的第一章“投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的制定”。本部分首先對(duì)國(guó)外投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的制定情況作了介紹，對(duì)我國(guó)目前投資性房地產(chǎn)的狀況及會(huì)計(jì)處理進(jìn)行了分析評(píng)價(jià)。分析了我國(guó)頒布投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的意義體現(xiàn)了我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則為投資者和社會(huì)公眾提供決策有用會(huì)計(jì)信息的理念，體現(xiàn)了與國(guó)際會(huì)計(jì)慣例的趨同，完善了我國(guó)的會(huì)計(jì)準(zhǔn)則，對(duì)提高會(huì)計(jì)信息質(zhì)量特征，建立高質(zhì)量的會(huì)計(jì)準(zhǔn)則體系有重要的意義。第三部分是論文的第二章“投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的理論依據(jù)與特點(diǎn)”。本部分對(duì)制定投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的會(huì)計(jì)目標(biāo)理論、相關(guān)性原則、可比性原則、重要性原則等理論依據(jù)進(jìn)行了論述，對(duì)我國(guó)投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的基本特點(diǎn)進(jìn)行了分析。第四部分是論文的第三章“中外投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則的比較”。本部分是文章的重點(diǎn)，主要對(duì)我國(guó)投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則IAS40、英國(guó)會(huì)計(jì)準(zhǔn)則SSAPL9和香港會(huì)計(jì)準(zhǔn)則SSAPL3、澳大利亞會(huì)計(jì)準(zhǔn)則AASBL40的投資洼房地產(chǎn)的定義、準(zhǔn)則內(nèi)容、確認(rèn)、計(jì)量、轉(zhuǎn)換、處置、披露等方面進(jìn)行具體的比較，分析它們之間存在的差異。在投資性房地產(chǎn)的定義方面，我國(guó)投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則中關(guān)于投資性房地產(chǎn)的定義和范圍的規(guī)定相對(duì)比較簡(jiǎn)單，IAS40采用列舉的方式對(duì)投資性房地產(chǎn)的范圍作了詳細(xì)的規(guī)定。在范圍上，我國(guó)投資性房地產(chǎn)會(huì)計(jì)準(zhǔn)則強(qiáng)調(diào)了投資性房地產(chǎn)應(yīng)當(dāng)能夠單獨(dú)計(jì)量和出售，這一點(diǎn)在其他國(guó)家準(zhǔn)則中是沒有單獨(dú)加以列示和強(qiáng)調(diào)的。從投資性房地產(chǎn)準(zhǔn)則的內(nèi)容來(lái)看，IAS40體系全面，內(nèi)容詳盡，而我國(guó)準(zhǔn)則比較簡(jiǎn)略。我國(guó)投資性房地產(chǎn)中的土地是指土地使用權(quán)，而非土地所有權(quán)。另外，在租賃資產(chǎn)的劃分、資產(chǎn)的轉(zhuǎn)換、對(duì)未確定

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簡(jiǎn)介：北京郵電大學(xué)碩士學(xué)位論文我國(guó)新會(huì)計(jì)準(zhǔn)則實(shí)施對(duì)DTT公司財(cái)務(wù)影響的研究姓名黃占春申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師彭曉峰20070225北京郵電大學(xué)碩士學(xué)位論文第1頁(yè)共36頁(yè)我國(guó)新會(huì)計(jì)準(zhǔn)則實(shí)施對(duì)DTT公司財(cái)務(wù)影響的研究中文摘要會(huì)計(jì)準(zhǔn)則全球趨同是資本市場(chǎng)國(guó)際化達(dá)到一定程度的必然產(chǎn)物。隨著我國(guó)經(jīng)濟(jì)的發(fā)展和對(duì)外開放的不斷深入，我國(guó)會(huì)計(jì)準(zhǔn)則已逐步與國(guó)際會(huì)計(jì)準(zhǔn)則趨同。2006年我國(guó)新會(huì)計(jì)準(zhǔn)則的發(fā)布實(shí)施，更好的證明了這一發(fā)展趨勢(shì)。本文是在我國(guó)新會(huì)計(jì)準(zhǔn)則已經(jīng)發(fā)布實(shí)施的情況下完成的。論文以理論與實(shí)際案例相結(jié)合，按照新舊會(huì)計(jì)準(zhǔn)則不同的賬務(wù)處理，選取對(duì)DTT公司財(cái)務(wù)影響較大的方面進(jìn)行分析研究。論文共分三個(gè)部分第一章緒論，主要講述了研究的背景、目的和內(nèi)容。第二章對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展歷程，新準(zhǔn)則發(fā)布的意義，新準(zhǔn)則的體系構(gòu)成、內(nèi)容、主要變化和特點(diǎn)進(jìn)行了介紹。第三章分別從企業(yè)合并和研發(fā)支出兩方面，就新會(huì)計(jì)準(zhǔn)則的變化對(duì)DTT公司的財(cái)務(wù)影響做了重點(diǎn)分析研究，其中企業(yè)合并從同一控制企業(yè)合并和非同一控制企業(yè)合并兩方面展開論述。關(guān)鍵詞新會(huì)計(jì)準(zhǔn)則、企業(yè)合并、研發(fā)支出、財(cái)務(wù)影響我國(guó)新會(huì)計(jì)準(zhǔn)則實(shí)施對(duì)DTT公司財(cái)務(wù)影響的研究

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簡(jiǎn)介：上海海事大學(xué)碩士學(xué)位論文姓名張婉婷申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師田建芳20070601新準(zhǔn)則下注冊(cè)會(huì)計(jì)師審H周I殮的計(jì)量與規(guī)避研究CPAAUDITRISKMEASUREMENTSANDAVOIDINGUNDERTHENEWSTANDARDABSTRACTNISWELLKNOWNTHATTHEWESTEMCPAPROFESSIONHASALREADYSTEPPEDINTOASTAGEOFLAWSUITS“EXPLODIN98SINCETHESIXTIESOFTHE20啪CENTURYSINCETHECOUNTRYRESTOREDTHECPASYSTEMIN1981ASERIESOFDISCOVENESOFCORPORATEF忸UDANDAUDITFAILURESHASHAPPENEDONEAFTERANOTHENAFTERENTERING21髓CENTURYTHESUPREMEPEOPLE’SCOURTISSUEDALETTERONDEALINGWITHCIVILINFRINGEMENTCASESCAUSEDBYTHEFALSEREPRESENTATIONINTHESECURITIESMARKETANDTHEREGULATIONRELATINGTOTRYINGTHECIVILLAWSUITSCAUSEDBYTHEFALSEREPRESENTATIO，，INTHESECURITIESMARKE‘WHICHAROUSEDTHEGENERALCONCERNONAUDITRISKSSINCETHEINTERNATIONAIAUDITINGANDASSURANCESTANDARDSBOARDIAASBPROMULGATESTANDARDSONAUDITINGRISKIN2003。MANYOTHERCOUNTRIESFOLLOWEDTHELEADOFITSUCHASAMERICAANDENGLANDACCLIMATINGTHETREADOFIDENTICALINTERNATIONALSTANDARDSOFAUDITING，AFTERSENDINGPOSITIONPAPERINOCTOBER2004，THENEWSYSTEMOFSTANDARDSONAUDITINGWASPROMULGATEINFEB15，2006ADOPTINGAUDITINGMODECONDUCTEDBYMODEMRISK，THISSYSTEMBREAKSCONDITIONALSTANDARDSOFAUDITINGSTUDYINGTHETHEORYOFAUDITRISK，NOTONLYPROMOTESITSOWNDEVELOPMENT，BUTALSOPROMOTESTHEDEVELOPMENTOFOTHERAUDITTHEORYWHICHINTURNGUIDESTHEPRACTICEOFAUDITINGBET【ENTHOUGHTHERESEAMHOFTHEAUDITRISK，AUDITORSCOULDKNOWVARIOUSKINDSOFFACTORSTHATMAYRESUITINAUDITRISKSTHEN協(xié)KEEFFECTIVEMEASURESTOCONTROLAUDITRISKS，F(xiàn)INALIYPROMOTESTHEHEALTHYDEVELOPMENTOFCPAPROFESSIONONTHEBASISOFPRACTICALPROBLEMS，THISPAPERMAINLYADOPTSNORMAIRESEARCHMETHOD，ANDTHEAUTHORTRIESTODOASYSTEMICSTUDYINGONC尸AAUDITRISKTHEFIRSTSECTIONOFTHISPAPERDISCUSSEDFUNDAMENTALPRINCIPLEOFAUDITINGRISKOFCERT行IEDPUBLICACCOUNTANTSCPABEGANWITHCONCEPTOFAUDITINGRISK；THISPAPEREXPANDEDTHEEXTENSIONOFITFROMTHEPROBABILITYOFNONCHECKEDWEIGHTYERRORTOTHEPROBABILITYOFCPASACTUALLOSSBECAUSEOFNONWEIGHTY

簡(jiǎn)介：東南大學(xué)碩士學(xué)位論文合并財(cái)務(wù)報(bào)表準(zhǔn)則國(guó)際比較研究以中國(guó)、美國(guó)、國(guó)際會(huì)計(jì)準(zhǔn)則為例姓名陶云云申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師戚嘯艷20061201東南大學(xué)碩士學(xué)位論文ABSTRACTALONGWITHTHEECONOMYGLOBALIZATIONANDTHEGROWTHOFEVERYCOUNTRY‘SMARKETECONOMYTHECOMBINATIONWAVESSPRUNGUPANDBUSINESSGROUPSCAMEFORCE，THISMADETHECOMPANYECONOMICORGANIZATIONANDBUSINESSACTIVITIESMOREDIFFICULTHOWTOREPORTTHEFINANCIALSTANDINGMANAGCMENTPERFORMANCEANDCASHFLOWSOFTHEBUSINESSGROUPSTHOROU吐LYANDOBJECTIVELYTOSATISFYTHEBUSINESSINFORMATIONDEMANDERSWASAPROBLEMTHATNEEDEDTHEFINANCIALREPORTTOSOLVE，COMBINEDFINANCIALSTATEMENTCAMEOUTCOMBINEDFINANCIALSTATEMENTEMERGEDINAMERICAATTHEEARLIESTTHEAMERICACOMBINEDFINANCIALSTATEMENTSTANDARDSHAVEINTEGRALGROWINGTRACKTHEYGREWWITHTHEECONOMYANDTHEYARETHEMOSTPERFECTACCOUNTINGSTANDARDS1IL1970，INTERNALACCOUNTINGSTANDARDCOMMITTEEIASCLHADBEGUNTODRAWUPANDISSUETHECOMBINEDFINANCIALSTANDARDSTOCOORDINATETHEINTERNATIONALCOMBINEDFINANCIALSTATEMENTSTANDARDSANDPRESENTINTERNATIONALCOMBINEDFINANCIALSTANDARDSHADBEENPERFECTEDFORTIMESCHINESECOMBINEDFINANCIALSTATEMENTSTANDARDSSTARTEDLATEALONGWITHTHEINNOVATIONOFTHESTRUCTUREOFBUSINESSUNITANDSECURITIESMARKETGROWTHCOMPANIESOFOURCOUNTRYBEGANTODRAWUPCOMBINEDFINANCIALSTATEMENTIN1995OURMINISTRY0F弛ALICEISSUED“TEMPORARYPROVISIONOFCOMBINEDFINANCIALSTATEMENT”UPTOTHEPRESENT，THEMOBALECONOMYSITUATIONSANDOURECONOMYENVIRONMENTHADCHANGEDGREATLYOLDCOMBINEDFMANCIALSTATEMENTSTANDARDSDISPLAYEDINADAPTABILITYANDLIMITATIONNEWCOMBINEDFINANCIALSTATEMENTSTANDARDSTHATCOORDINATEWITHTHEINTEMATIONALACCOUNTINGSTANDARDSWERENEEDEDMOREANDMOREEAGERLYIN2006MINISTRYOFFINANCEISSUEDNEWACCOUNTINGSTANDARDSFORMALLYSYMBOLIZEDTHENEWBUSINESSACCOUNTINGSTANDARDSSYST鋤THATADAPTTOOURMARKETECONOMYGROWTHDEMANDSANDCOORDINATEWITLLTHEINTERNATIONALACCOUNTINGSTANDARDSHADBEENSETILDTHISPAPERSYSTEMATICALLYCOMPAREDCHINESECOMBINEDFINANCIALSTANDARDSWITHINTEMAFIONALSTANDARDSINMANYASPECTSINCLUDEDCOMBINEDFMANCIALSTANDARDS’EVOINTION、CHOICEOFCOMBINEDTHEORY、THEDEFINITIONOFCOMBINEDDIMENSION、THECHOICEOFCOMBINEDMETLLODOLOGY、THEAFFIRMANCEMEASUREMENTANDTREATINGOFTHEGOODWILL、THEAFFMNANCE，MEASUREMENTOFNEGATIVEGOODWILL，ANDSOONTHISPAPERATTEMFLTSTOFINDDIFFERENCESAMONGCHINESECOMBINEDFINANCIALSTANDARDSAMERICAN，SANDINTERNATIONALSTANDARDSANDSHORTAGESOFCHINESESTANDARDSTHROUGHTHECOMPARISONRESEARCHATTHESAMETIME，ITALSOANALYZEDTHEREASONSTHATLEADTOINTERNATIONALDIFIERENCESBESIDESITALSOCOMPAREDTHEDIFFERENCESBETWEENTHENEWSTANDARDANDTHEOLDSTANDARDTHROUGHTHEINTERNATIONALCOMPARISON，TODEEPENTHEESTABLISHMENT，IMPLEMENTANDPERFECTINGOFOURNEWCOMBINEDFMANCIALSTANDARDSKEYWORDSCOMBINEDFINANCIALSTATEMENTCOMBINEDDIMENSIONGOODWILLCOMBINED矗NANCIALSTATEMENTSTAQDARDN

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中韓兩國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化及其障礙比較研究姓名鄭玲心申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)指導(dǎo)教師王秀麗20070401ABSTRACTUNDERTHEGREATTRENDOFTHEINTERNATIONALIZATIONANDTHEINTEGRATIONOFTHEWORLDCAPITALMARKET，THEACCOUNTINGINFORMATIONASTHEINTERNATIONALCOMMONBUSINESSORIENTEDLANGUAGEHASBEENMOREANDMORECONVERGENTSINCECHINAANDKOREAESTABLISHEDDIPLOMATICRELATIONSIN1992，ALONGWITHGRADUALLYFREQUENTECONOMICASSOCIATIONOFTWOCOUNTRIES，THEIRSMUTUALDEGREEOFDEPENDENCEISSTRENGTHENEDPROGRESSIVELYTOOTHEACCOUNTINGCRITERIAOFEACHCOUNTRYSHOULDDEVELOPINHARMONYSOTHATTHEECONOMYOFEACHCOUNTRYMOVESTOWARDSTHEMARKETSOFEACHCOUNTRYBETTERTHEACCOUNTINGPOLICIESOFTWOCOUNTRIESREGARDGUARANTEEINGTHEACCOUNTINGTRANSPARENCYANDPROMOTINGMARKETECONOMYASTHEGOAL，REALIZEADOPTIONANDINTERNATIONALIZATIONOFINTERNATIONALACCOUNTINGSTANDARDTHETHESISFIRSTLYTHROUGHTHENARRATIONANDANALYSISOFTHEESSENTIALITYTOTHEINTERNATIONALACCOUNTINGSTANDARDANDINTERNATIONALIZATIONOFACCOUNTINGCRITERIONDEFINITION，TOFINDANEWSTARTINGPOINTOFTHETHESIS，THUSCANHOLDTHEIMPORTANCEOFINTEMATIONALIZATIONOFACCOUNTINGCRITERIONACCURATELYSECONDLYREVIEWINGTHEDEVELOPMENTANDINTERNATIONALIZEDCOURSEOFTHEACCOUNTINGCRITERIABETWEENCHINAANDKOREATOFINDOUTTHENEWSTAGEOFTHEINTEMATIONALIZATIONINWHICHTHETWOCOUNTRIESFACEDCHINAANNOUNCEDTHATITWILLRELEASEANDADOPTINTERNATIONALACCOUNTINGSTANDARDBYAWIDEMATININ2006，ANDWILLBEGINTOIMPLEMENTFORMALLYINJANUARY2007NEWACCOUNTING2

簡(jiǎn)介：分類號(hào)F230107102004092210LIILLLLLLLLLLH,LLLLI,HLILLLLLLLLLLLLY1527753壤乎犬海碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際趨同問題研究導(dǎo)師姓名職稱申請(qǐng)學(xué)位級(jí)別王倩周國(guó)光教授碩士學(xué)科專業(yè)名稱會(huì)計(jì)學(xué)論文提交日期2007年5月25日論文答辯日期2007年6月7日學(xué)位授予單位長(zhǎng)安大學(xué)答辯委員會(huì)主席學(xué)位論文評(píng)閱人徐海成李祥義劉杉ABSTRACTINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBEENAKEYISSUEFORACCOUNTINGACADEMICS，PRACTITIONERSANDREGULATORSINRECENTYEARS．WITHTHERAPIDDEVELOPMENTOFECONOMICGLOBALIZATIONANDESPECIALLYTHEGROWTHOFINTEMATIONALCAPITALMARKETS，INTERNATIONALHARMONIZATIONOFACCOUNTINGSTANDARDSHASBECOMETHEINEVITABLEANDREALISTICISSUEFORCOUNTRIESWORLDWIDE．THISDISSERTATIONEXPLORESTHERELEVANTISSUESFROMTHESTANDPOINTOFCHINASACCOUNTINGSTANDARDSDEVELOPMENT．ASFARASCHINAISCONCERNED，INTEMATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBEENTHEMAINSUBJECTOFACCOUNTINGREFORMANDIT’SALSOAGOALOFACCOUNTINGSTANDARDSINTERNATIONALIZATION．ASADIRECTRESULTOFTHECONVERGENCE，ITNOTONLYCANIMPROVETHEEFFICIENCYOFINTERNATIONALTRADE，BUTWILLALSOPROMOTEINTERNATIONALCAPITALMARKETDEVELOPMENTANDIMPROVETHEMANAGEMENTLEVELOFMULTINATIONALCOMPANIES，SOFINALLYACCESSTOTHEWORLDACCOUNTING．THEREFORE，THESTUDYOFINTERNATIONALCONVERGENCEONACCOUNTINGSTANDARDSHASFARREACHINGIMPLICATIONSONACCOUNTINGREFORMANDDEVELOPMENTINOURCOUNTRY．SUCHCURRENTRESEARCHEVIDENCESINDICATETHATCHINASACCOUNTINGSTANDARDSDODIFFERFROMIASSANDIFRSSINMANYASPECTS．ACCORDINGLY,HOWTODEALWITHTHEDIFFERENCESBECOMESALONGSTANDINGANDCRUCIALISSUEFACEDBYCHINA,WHICHNEEDSTOBERESOLVED觴SOONASPOSSIBLE．INTHEENDACCEPTINGINTERNATIONALACCOUNTINGSTANDARDS，ORRETAININGCHINESECHARACTERISTICS，THEPAPERSPOSITIONISTHELATTER．FURTHERMORE，INTHEENVIRONMENTOFIASSETTING，WESHOULDNOTEOURACCOUNTINGENVIRONMENTHASDIFFERENCESWITHWESTERNNATIONSANDWHATPROBLEMHASEXIST，THENWHATPOSITIONANDDEVELOPMENTSTRATEGYOFINTEMATIONALCONVERGENCEWESHOULDTAKEINTHEFUTUREANDSOON，ISTHEURGENTNEEDTOADDRESSNOW．CONSEQUENTLY,THEFUTUREOFACCOUNTINGSTANDARDSWILLFACETWOMAJORTASKSCOORDINATIONANDDEVELOPMENT．INSHORT，BESIDESINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSTREND，ORCOMPREHENSIVE，STEPINPLACEOFTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSSTRATEGYISINAPPROPRIATEFORUS．INTHEEVEREXPANDINGSCOPEANDINCREASINGEXTENT，WESHOULDPUTPROFOUNDUNDERSTANDINGONTHESPECIALACCOUNTINGENVIRONMENTOFOURHISTORICALPERIOD,THENPUTFORWARDTOTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSACTIVELYAND