簡介：蘭州理工大學碩士學位論文我國原則導向會計準則相關問題研究姓名王志芹申請學位級別碩士專業(yè)會計學指導教師李曉紅20071029ABSTI鼉CT0|LLL5．FEB，2006，MINISNYOFFI姍CEISSUED姍RACCO吼TINGST鋤D鋤DSSYST眥，WILICHISLLIGTLLYHA珊ONYWITHINTEMATIORLALACCOLLIITINGST鋤TLARDS．THEREA∞∞MECI瑚19ESWLLICH鋤BIⅪYTLLEP血CIPLEORIEMEDON0URNEWACCOUNTING曲MDARDS，SUCH弱THECOILCE砸ONB弱IS，C0M饑TA啪NGEMENT，TECLLNICALLYSTA】1刪SAILD∞O瑪、7L『ILICHH鷸C剮暇MWIDEPUBLICC0I比鋤孤DDEVELOPEDNEW曲LALL伽唔懿T0MEⅡLEO巧鋤DCOMMULLITYSCCTOR．INOURCAPITALM蛾QLLALI夠OFACCOⅧ【曲GMESSAGC鋤DINVEMORPF嘶CTARETWOINLP刪AND∞衄ECTION嬲PECTS．NIS砌T0PAYCLO∞AT咖MONTOWBETI塒TLLEINLPL鋤刪∞OFNEWACCOL咖ST；M蛐WILLIILLPR0VE也EQ11AL時OFACCO眥INGMESSAGE如DBEB嘣EFT0幽G岫RD廿1E心舳’B朗EFITS0RN以TTLCREFO他，帆TLLEB嬲IS0FDIGES曲G鋤D鍛SILILILA6NG血E∽HIEVEMEMS0FME恤E0巧OF教以眥N血GST鋤DARDSATHOMEANDABROAD，血ISP黿LPERA11ALYS懿吐LEORI洲OFNCWACCOM血G鼬鋤觸鋤DO飪BRSSOME跚GGESTI∞SL’ORITS腫咖鋤CEAND講刪。幾T恤；PAPERUTILIZ骼N0咖ATIVE他∞ARCHT0ELAB0腳TLLED鉀ELOPM咖AILD刪撕∞OF∞CO刪NGS切舶ATHOME鋤DABOARDM‘刪Y．THE瑪EXPO瑚DSTHE敏IV鋤TAGES鋤DDISADⅥ咀匕毽鵲OFDI伍；呦TORIENTEDACCO毗GSTAIL枷STLLMU曲舭C0啪PA曲TIVC鋤ALYSIS．IARG嘴MATTLLEP而KIPLE吣RI刪ISTLLEES∞NTIALCONDITIONOFTHELLIGHQLLALI夠ACCOMITINGSTAND乏L濺．O叩IBINIILGTHECOLNLENTSOFQUALI夠OFACCO吼TINGMESSAGEANDINVENTOR畔鷗THEARTICLEANALYSESTHCPOSITIVELYE丘IECTSWHICHⅡLEMIPLE_0RI髓TEDACCOLINTIILGST如吐強DSONTHEM．111E瑪THISPAPER齟AJYSISTLLECT姍NG鼯OFO珊NEWACCOⅢITINGST齜I捌鋤DFINDST11EDISADV鋤切GESOFITSCONDITIOI塔．APPLYING吐LETLLE0巧OFTLLEACCOMITII瑪STANDARDS’IⅡLPLEMEL】L切TION’TLLEPAPERP吣FOL堿時APE疵CT劬Ⅱ1E、ⅣO矗F0I。THEIMPL既掰L僦伽OF∞COUNTINGSTANDAFDSMLDERTHECI啪翩毗SITL塒ONOFCAPITALM蝴．WHE吐1ERMEACCOMLTINGST砒LDARDSIMPL黜DE丘．E幽VELY0RNOTRELI鉻∞TL地DE鏟∞0FIILT啪而ON，C0刪僦∞柚DDEVELOPMENTTOGEMERINSPECIFICSYST唧．HLO耐ERT0黜吼LRE也EK舭盱IIILPLEMENTATIONOFACCOUNTII培ST鋤DARDS，WESHOULDDEVELOPLNENTTLLEIIILKEDII

簡介：廈門大學碩士學位論文壽險公司盈余管理研究實施金融工具會計準則的問題與對策姓名胡楠申請學位級別碩士專業(yè)會計學指導教師曲曉輝20070801ABSRACTTHEMODEMTHEORYOFFIRMCONSIDERSAFIRMASANEXUSOFCONTRACTSDUETOTHEBROADEXISTENCEOFINFORMATIONASYMMETRYANDUNCERTAINTYCONTRACTSAREINCOMPLETETHESTRUGGLEAGAINSTTHECONTENTOFTHEACCOUNTINGINFORMATIONDISCLOSURESBETWEENDIFFERENTBENEFICIARIESLEADSTOTHEEMERGENCEANDPERFECTIONOFACCOUNTINGSTANDARDSEVENTUALLYHOWEVERDUETOTHELIMITATIONOFTHETECHNOLOGYANDTHEMODELOFACCOUNTINGSTANDARDSSETTING，ACCOUNTINGSTANDARDSCANNOTELIMINATEEARNINGSMANAGEMENT，ANDEVENCAUSEEARNINGSMANAGEMENTUNDERCERTAINCIRCUMSTANCESON15出FEBRUARY2006，THEMINISTRYOFFINANCEOFTHEPEOPLE’SREPUBLICOFCHINAISSUED39ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES，WHICHBECAMEEFFECTIVEFORTHELISTEDCOMPANIES丘DM1髓JANUARY2007THEISSUINGOFCAS22，CAS23，CAS24ANDCAS38CALLED‘‘FINANCIALINSTRUMENTSACCOUNTINGSTANDARDS’’INFOLLOWINGTEXTISANIMPORTANTCHANGETHANTHEPREVIOUSREGULATIONSASTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSISPRINCIPLEORIENTEDANDREQUIREMOREPROFESSIONALJUDGMENTSONFINANCIALINSTRUMENTSCLASSIFICATIONFAIRVALUEMEASUREMENTANDIMPAIRMENTTESTTHEYMAYPROVIDEOPPORTUNITIESTOENTERPRISEFOREARNINGSMANAGEMENTINTHISPAPERTOPROVIDEABASICTHEORETICALSUPPORTFORFURTHERDISCUSSIONTHEMOTIVEOFTOPICSELECTIONWILLBEINTRODUCEDANDAREVIEWOFLITERATUREOILEARNINGSMANAGEMENTANDFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSWILLBEPROVIDEDFWSTLYTHENBASEDONTHELIFEINSURANCECOMPANIES’BUSINESSMODEL，TYPICALASSETSTRUCTUREANDSOLVENCYINDEX，THEIMPORTANCETHATFINANCIALASSETSACCOUNTINGMEANSTOLIFEINSURANCECOMPANIESWILLBEEXPLMNEDTHEN，BYUSINGCOMPARATIVEANALYSISMETHODMAINCONTENTSOFTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSANDTHEIREFFECTSONTHEDISCLOSUREANDPRESENTATIONOFLIFEINSURANCECOMPANIES’FINANCIALSTATEPROFITANDSOLVENCYWILLBEANALYZEDFURTHERMOREWITLLDEEPRESEARCHONPOLICIESOFFINANCIALASSETSCLASSIFICATION，F(xiàn)AIRVALUEMEASUREMENTANDIMPAIRMENTTESTTHEPOSSIBILITIESTHATLIFEINSURANCECOMPANYMAYUSETHEFINANCIALINSTRUMENTS

簡介：對外經濟貿易大學碩士學位論文新舊會計準則中資產減值準備差異及影響研究姓名康楠申請學位級別碩士專業(yè)工商管理指導教師蔣屏20070401ABSTRACTONFEBRUARY15，2006，THEMINISTRYOFFINANCEANNOUNCEDNEWACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESATTHATTIME，THEASSETDEPRECIATIONCOMPARESOFTHEOLDSTANDARDSHADABIGGERIMPROVEMENTBASEDONTHETHEORYOFBASICACCOUNTINGIMPAIRMENTOFASSETS，THENEWACCOUNTINGSTANDARDSRELATEDTOTHEIMPAIRMENTOFASSETSINTHEPAPERTHENTHEIMPACTSONTHEEXECUTIONOFTHEASSETDEPRECIATIONACCOUNTINGPOLICYHAVEBEENPROVEDPROMINENTBYTHEANALYSISOFTHEEXECUTIONOFASSETDEPRECIATIONACCOUNTINGPOLICYINTHELIMEDCOMPANIESFINALLYACCORDINGTOTHETHEORYANDPRACTICEOFTHELACKOFIMPAIRMENTOFASSETS，IMPAIRMENTOFASSETSTOBETTERIMPLEMENTTHEPOLICYSUGGESTIONSTHEFULLTEXTISDIVIDEDINTOFOURPANSSTARTINGFROMTHECONCEPTOFASSET，THEFIRSTPARTANALYZESTHEMEANINGOFASSETDEPRECIATIONANDASSETDEPRECIATIONACCOUNTING，DESCRIBESTHEDEVELOPMENTANDTHEORYFOUNDATIONOFASSETDEPRECIATIONACCOUNTINGANDDISCUSSESTHESIGNIFICANCEOFEXECUTINGTHEASSETDEPRECIATIONACCOUNTINGONCHINESELISTEDCOMPANIESTHESECONDPARTISATEXTUALKEYSTONEFIRSTTHEARTICLEDISCUSSEDTHEASSETDEPRECIATIONDEVELOPMENTALHISTORYINOURCOUNTRY，ANDTHENUNDERTHENEWANDOLDACCOUNTINGSTANDARDSFOCUSED011THECOMPARATIVEANALYSISOFIMPAIRMENTOFASSETSTHENEWSTANDARDSENHANCETHECOMPANY’SBUSINESSCONDITIONANDTHEAUTHENTICITYOFTHEACCOUNTINGSTATEMENTSOFRELEVANCE，II

簡介：西南財經大學碩士學位論文上市公司盈余管理研究基于新會計準則的視角姓名朱小英申請學位級別碩士專業(yè)會計學指導教師劉新琳20071101上巾公“盈余管理研究基十新會計準則的說角應對等問題是本文的要研究的重點?，F(xiàn)有的有關盈余管理的研究一般采用實證方法，并以應計利潤總額為基礎對盈余管理的動機、手段、經濟后果及制約因素等進行檢驗，但應計利潤總額法無法說明哪些項目被用于盈余管理等問題，本文以影響盈余管理的關鍵因素會計準則為切入點，從我國新會計準則出臺的現(xiàn)實背景出發(fā)，采用規(guī)范分析和案例研究相結合的方法。運用規(guī)范研究從盈余管理和會計準則的基本理論入手，深入探討了會計準則與盈余管理兩者的關系，在此基礎上結合上市公司盈余管理的案例分析，客觀地分析評估了實施新會計準則可能給企業(yè)盈余管理帶來的影響，提出了在新的背景下如何規(guī)范治理上市公司盈余管理的建議，這對監(jiān)管部門及會計準則的發(fā)展完善均有現(xiàn)實意義。全文的主要內容如F第一章，緒論。本章在國內外文獻回顧的基礎上，簡單介紹了本文的研究背景和目的、研究框架和內容及研究的主要貢獻和不足。第二章，相關理論概述。本章首先從盈余管理的概念出發(fā)，將盈余管理與“財務舞弊”等相關概念進行了詳細的辨析和區(qū)分，明確本文所研究的盈余管理是在會計準則允許的范圍之內的有目的達到期望報告盈余的行為。然后對盈余管理的主要制約因素～會計準則的性質從“技術觀”和“非技術觀”兩個角度進行了簡要闡述，認為會計準則具有技術性和社會經濟性。在此基礎上，本章從約束和激勵兩個層面深入的探討了盈余管理與會計準則之間的關系，雖然會計準則與盈余管理不是因果關系，但會計準則天生是盈余管理的工具，而過度的盈余管理又不斷促進會計準則的發(fā)展和完善，兩者是互動關系，在博弈中不斷的演進和發(fā)展。第三章，我國上市公司盈余管理的現(xiàn)狀。基于前一章的理論闡述，我國上市公司在實施新會計準則前盈余管理的現(xiàn)狀如何本章選擇目前上市公刊常用的盈余管理方法關聯(lián)交易、會計政策選擇、資產減值及政府扶持等并結合案例進行分析揭示，事實證明我國上市公司盈余管理常常追求短期收益，損害會計信息的可靠性，成為我國會計信息失真的重要原因，需要將其置于一定的控制下。第四章，新會計準則對盈余管理的影響研究。隨著新會計準則出臺，盈余2

簡介：湖南大學碩士學位論文利益相關者視角下的會計準則制定問題研究姓名謝交發(fā)申請學位級別碩士專業(yè)會計學指導教師凌志雄20071010利益相關者視角下的會計準則制定問題研究ABSTRACTPUBLICLYVARIOUSTRUEANDTRANSPARENTECONOMICINFORMATIONDISCLOSURESISNECESSARYTOTHEHEALTHYDEVELOPMENTOFOURCOUNTRYCAPITALMARKETING，THEMOSTIMPORTANTTHINGISTHEFINANCEACCOUNTINGINFORMATIONINTHESEECONOMICINFORMATION，ANDMORE，THEPERFECTACCOUNTINGSTANDARDISTHEFOUNDATIONOFTHEQUALITYOFFINANCEACCOUNTINGINFORMATIONTHEREFORE，INORDERTOSETUPAPERFECTACCOUNTINGSTANDARDSYSTEMINTHEACCOUNTANCYTHESTANDARDTHEESTABLISHMENTTHEPROCESS，HOWARRANGETHEPROPORTIONOFTHEBENEFITCOUNTERPARTOFATACCOUNTINGSTANDARDESTABLISHMENT，ANDHOWTAKETRUESUCHARRANGINGINTHEFORMULATIONGUIDANCEANDTHEPROCEDURETHISISIMPORTANTTOPICWEALEFACINGNOWTHISTHESISISBASEDONCOMPARISON，INDUCE，DEDUCETEASONLOGICALLYANDTHEMATHEMATICSANALYSIS，BYANALYZINGOFECONOMICATTRIBUTEANDSUPPLYDEMANDCHARACTERISTICOFTHEACCOUNTINGSTANDARD，F(xiàn)ROMTHESIGNIFICANTDIFFERENCEWITHINCORRELATIONQUESTIONSOFACCOUNTINGSTANDARDBETWEENOURCOUNTRYANDOVER沱雹STOANALYZETHERATIONALITYOFTHEPRESENTFORMULATIONPOWERCONFIGURATIONTHEGUIDANCEANDTHEM吼HODOFACCOUNTINGSTANDARDINOURCOUNTRY，ANDMOREPUTFORWARDTHEIMPROVEMENTPROPOSALSTOTHESETROPICSINTHISTHESISWEDISCOVERTHATALTHOUGHTHEGOVERNMENTPREDOMINANCEESTABLISHINGOFACCOUNTINGSTANDARDHCKSTHEORETICALLYBENEFICIALSUPPORT，THEGOVERNMENTGUIDANCEMODEISACURRENTREALITYCHOICEINOURCOUNTRYACCOUNTANCYBUT，THEDRAWINGUPPROCESSANDPROCEDURENEEDFURTHERDEMOCRACYANDOPENINGTOTRANSFERTHECIVILMODEORTHEHYBFIDMODEGRADUALLYINTHECHOICEOFGOVERNMENTDEPARTMENTTOPREDOMINATEACCOUNTINGSTANDARDESTABLISHMENTINTHEOURCOUNTRY，THEMINISTRYOFFINANCEISREALISTICREASONABLEBUTALONGWITHFURTHERDEVELOPINGOFECONOMYANDFURTHERPERFECTOFCAPITALMARKET，THEPOWEROFACCOUNTINGSTANDARDESTABLISHMENTSHOULDTRANSFERTOWARDTHECHINASECURITIESREGULATORYCOMMISSIONTHEDIRECTIONOFOURCOUNTRYACCOUNTINGSTANDARDESTABLISHMENTSHOULDISAORGANICCOMBINEOFRULEANDPRINCIPLECURRENTLY，BUTTHEFUTUREISATARGETGUIDANCEMODE；THECONCEPTFRAMEISTHETHEORIESFOUNDATIONOFACCOUNTINGSTANDARDESTABLISHMENLBUTBASICACCOUNTINGSTANDARDSEEMSTOMATCHMORETHESITUATIONOFCHINAANDALSOMATCHTHEREQUESTOFLAWSYSTEMCOMPOSING；THESPECIFICACCOUNTINGSTANDARDSOFOURCOUNTRYCANBETREATEDASINTERNATIONALIZATION，BUTINDIVIDUATIONOFTHEMODEOFACCOUNTINGSTANDARDESTABLISHMENTISOBVIOUSINCURRENT，THISTURNSOVERTOCORROBORATE，BASINGOURCOUNTRYⅢ

簡介：進入21世紀，經濟全球化、資本跨國流動已經成為當今世界經濟發(fā)展的重要特征。市場經濟的高效運轉離不開會計信息這一重要的產品和資源，而高質量的會計信息又離不開高質量的會計準則，并要求會計能適應當代經濟的發(fā)展和變化，改變各國會計多元化的現(xiàn)象，實現(xiàn)會計的國際化協(xié)調及統(tǒng)一發(fā)展。會計準則作為聯(lián)系會計理論和規(guī)范會計實務的橋梁，其制定的模式如何將對會計準則的質量產生重大影響。會計準則的制定模式因不同國家和不伺地區(qū)會計環(huán)境、立法、制度、慣例等不同而相異。會計的國際化協(xié)調和統(tǒng)一發(fā)展要求對各國會計模式的形成和產生的影響進行深入分析，在此基礎上，力爭實現(xiàn)國際范圍內的會計協(xié)調，使會計作為一種生產關系適應當代國際經濟發(fā)展和變化。本文研究的不是會計準則本身，而是對會計準則的制定模式一一制定基礎、制定程序、制定機構、制定人員、國際化進行比較與研究，試圖對我國現(xiàn)行會計準則制定模式的合理性作以評價，并對其進行完善。本研究從會計準則制定模式的角度系統(tǒng)地進行論述，引用美、英、中等具有代表性國家的會計準則制定模式的具體特征，在以往研究的基礎上，引入現(xiàn)代經濟學理論、法學界慣例對會計準則制定模式進行分析和研究，并提出了如何完善我國會計準則制定模式的建議。從而為我國會計準則制定提供依據，為我國會計準則制定模式的完善做出貢獻。論文從五個方面系統(tǒng)地研究了會計準則制定模式。通過橫向、縱向比較研究，闡述了每一個影響會計形成的會計準則制定因素的表現(xiàn)特征及優(yōu)缺點，并做了深入的評價，為我國會計準則制定模式的完善提供了依據。首先，對美國和我國會計準則制定基礎的演變進行比較分析，引出美國的目標導向原則基礎會計準則制定模式。最終建立了原則導向和規(guī)則導向間的均衡分析模型，試圖對如何在二者之間的均衡進行經濟學分析。第二，對美國、國際會計準則制定委員會及我國等國會計準則的制定程序進行介紹和評價。在對比的基礎上，找出了我國現(xiàn)行會計準則制定程序中所存在的問題。第三，對民間會計準則制定機構和政府會計準則制定機構進行評價，引入經濟學理論進行剖析。經研究，我們發(fā)現(xiàn)，會計準則制定的機構模式之間存在著較大的差異，但其形成都有歷史必然性，不會以任何人的意志為轉移，但我們依然可以用它山之石來完善我國的政府會計準則制定機構。第四，對會計準則制定的相關人員進行比較研究，尋找到中西方兩種會計準則制定模式在制定人員安排上的不同點，找出了我國政府模式下會計準則制定人員安排上的缺陷。第五，從會計準則國際化的必要性出發(fā)，對其本質從理論上和各國對此的態(tài)度上作以分析。針對我國會計準則國際化的歷史和現(xiàn)實，認為應考慮中國的會計環(huán)境，強調會計準則的中國特色。

簡介：河北大學碩士學位論文我國的會計準則國際協(xié)調問題研究姓名宋永立申請學位級別碩士專業(yè)世界經濟指導教師楊新房20080501ABSRTACTABSTRACTININTERNATIONALECONOMICEXCHANGES，ACCOUNTINGINFORMATIONISREFLECTACOUNTRY’SLEVELOFECONOMICDEVELOPMENTANDDEVELOPMENTPOTENTIALINTHEIMPORTANTINDICATORSTOGUIDETHEWORLD’SLIMITEDECONOMICRESOURCESOFTHEFLOWDIRECTIONHOWEVERDUETOPOLITICAL，ECONOMIC，LEGAL，ANDCULTURALENVIRONMENTDIFFERENTFROMTHEWORLDOFTHEPRESENT，THEREISALARGERVARIETYOFDIFFERENTACCOUNTINGSTANDARDS，ANDTHEU∞OFTHESEACCOUNTINGSTANDARDSBYTHEFINANCIALSTATEMENTSREFLECTEDTHELACKOFCOMPARABILITYOFACCOUNTINGINFORMATIONBECAUSEITISDIFFICULTFORFOREIGNINVESTORSACCOUNTINGINFORMATIONTOMAKEANOBJECTIVEEVALUATIONTOALARGEEXTENTTHEINTERNATIONALRESTRICTIONSONTHEFREEMOVEMENTOFCAPITALATTHESAMETIME，THEPARENTCOMPANYINTHEPREPARATIONOFFINANCIALSTATEMENTS，ITWILLBEDIFFICULTINADIFFERENTACCOUNTINGSYSTEMUNDERTHEFOREIGNSUBSIDIARIESINTOCONSOLIDATIONSSYSTEMWHICHRAISESINTEMATIONALACCOUNTINGSTANDARDSCOORDINATIONPROBLEMSINCLUDINGMYD偉羈MANYCOUNTRIESANDINTEMATIONALACCOUNTINGMANAGEMENTACCOUNTING，ECONOMICORGANIZATIONSARECOMMITTEDTOINTERNATIONALACCOUNTINGSTANDARDSCOORDINATIONOFRESEARCHTODRAWUPASUITABLEECONOMICENVIRONMENTANDVARIOUSPARTSOFTHESTANDARDIZEDACCOUNTINGSTANDARDSSOASTOENHANCETHECOMPARABILITYOFACCOUNTINGINFORMATIONREDUCEINTERNATIONALECONOMICEXCHANGESINFORMATIONCONVERSIONCOSTSTHISPAPERFIRSTINTERNATIONALCOORDINMIONOFTHEACCOUNTINGCRITERIAFORTHETHEORYOFMEANINGANDLEVELSELABORATEDINVIEWOFAFEWEASYTOCONFUSETHECONCEPTOFTHERELEVANTCOMPARATIVEANALYSIS；AFTERCHINASACCOUNTINGSTANDARDSFORINTERNATIONALCOORDINATION，ASWELLASTHEDEVELOPMENTOFCHINASACCOUNTINGSTANDARDSPROCESS，THEINTERNATIONALACCOUNTINGSTANDARDSCOORDINATIONSTATUSCARRIEDOUTADETAILEDANALYSIS；SECONDLYWESELECTEDTHEUNITEDSTATES，THEEUROPEANUNIONJAPANSUCHASTHEDIFFERENTCHARACTERISTICSOFTHEMAJORDEVELOPEDCOUNTRIES，THEINTERNATIONALACCOUNTINGSTANDARDSCOORDINATETHEIRBACKGROUNDSTRATEGYANDMETHODSOFANALYSIS；FINALLYTHEABOVECHINAANDTHEWORLDDEVELOPEDCOUNTRIESACCOUNTINGSTANDARDSINTERNATIONALLYCOORDINATEDANALYSIS，INLIGHTOFCHINASNATIONALCONDITIONS，CHINASFUTURERESPONSETOINTERNATIONALACCOUNTINGSTANDARDSⅡ

簡介：廈門大學碩士學位論文石油天然氣會計問題研究兼論我國企業(yè)會計準則第27號石油天然氣開采姓名王琳申請學位級別碩士專業(yè)會計學指導教師桑士俊20060901ABSTRACTPETROLEUMANDNATURALGASPLAYANIMPORTANTROLEINTHENATIONALSECURITYOFECONOMY．NLEPOLICYOFPGPETROLEUMANDNATURALGASTRADE．CONNECTEDWITHTHESUSTAINED，MEADYANDHEALTHYDEVELOPMENTOFANATIONALECONOMY，ISTHELIFELINEOFECONOMICDEVELOPMENT．CONSIDERINGTHEPARTICULARITYOFPGINDUSTRY,SETTINGTHEPREFERABLECHINESEPGACCOUNTINGSTANDARDSISBECOMINGMOREANDMORENECESSARY．SPECIFICALLY,HOWTOMEASUREANDDISCLOSETHEPGASSETSISONEOFTHEACCOUNTINGPUZZLES．WESTERNCOUNTRIESHAVEALREADYHADMANYTHEORETICALANDPRACTICALLESEARCHESONACCOUNTINGTHEORYANDMANYRULESANDREGULATIONSHAVEBEENMADE．BUTINCHINATHESTUDYONTHISSUBJECTISJUSTUNDERWAYANDHASPRODUCEDSEVERALFRUITSSUCHASACCOUNTINGSTANDARDFORBUSINESSENTERPRISESEXTRACTIONOFPETROLEUMA蝴NATURALGASCONSULTATIVEDRAFTDATEDJULY,2005，ANDACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．27EXTRACTIONOFPETROLEUMANDNATURALGASANNOUNCEDBYFINANCIALINSTITUTESON15TH，F(xiàn)EBRURAY,2006．THISTHESISDISCUSSESSEVERALISSUESASFOLLOWSTHESETTINGOFPGACCOUNTINGSTANDARDSINCHINABYNORMATIVEMETHOD．SPECIFICALLY,WHATWECANLEARNFROMTHEU．S．ACTIVEPETROLEUMGASACCOUNTINGSTANDARDS．FROMTHELATEACCOUNTINGSTANDARD，WECANSEESOMEEVIDENCESOF‘LEARNING’一SUCCESSFULEFFORTSANDUNITOFPRODUCTIONDEPRECIATION．BUTTHEAPPLICATIONOFTHESEMETHODSISNOTENOUGH．INADDITION，SETTINGNEWACCOUNTINGSTANDARDSISNOTONLYCONNECTEDWITHTHECOMBININGOFTRADEPECULIARITYANDACCOUNTINGTECHNOLOGY,BUTALSOCONSIDERINGPOLITICS．THEN，HOWTOSEETHEACCOUNTINGSTANDARDSANNOUNCEDLATELYANDHOWTOMAKEIMPROVEMENTINRESEARCHOFCHINESEACCOUNTINGSTANDARDSISDISCUSSEDINTHETHESJS．KEYWORDSPETROLEUMANDNATURALGASACCOUNTING；MEASUREMENTOFASSETSDISCLOSURE

簡介：復旦大學碩士學位論文新企業(yè)會計準則與國際趨同及其實施影響研究姓名薛鑫申請學位級別碩士專業(yè)工商管理指導教師周紅2007042604205475薛鑫新企業(yè)會計準則的國際趨同及實施影響研究【摘要】會計制度與國際趨同一直是我國市場經濟發(fā)展背景下會計制度改革的主要課題，我國財政部于2006年2月份發(fā)布的39項企業(yè)會計準則拉開了實施新一輪會計制度改革的序幕。新的會計準則對原有會計制度作了大量的修訂與補充，以實現(xiàn)與國際會計準則的接軌。相關準則層面的差異比較與研究已在原會計制度與新會計準則之間以及新會計準則與國際準則之間展開，然而由于缺乏企業(yè)實施新準則的會計信息，相關實證研究的成果比較少。而滬深兩地上市公司2006年度的財務報告中披露了由原會計制度報告期末股東權益調整為新準則首次執(zhí)行日股東權益的信息，并且B股上市公司還在年報中披露了原會計制度下的股東權益調整為國際會計準則下的股東權益的數(shù)據，這些資料為我們提供了很好的研究新舊準則差異和新準則國際化趨同效果的機會。本文在借鑒以往學術界企業(yè)界專家學者的研究方法、研究成果的基礎上，在準則內容和實施效果兩個層面的作了分析研究。研究結果支持關于新會計準則已實現(xiàn)與國際會計準則全面實質趨同的論點。此外在研究中還發(fā)現(xiàn)，少數(shù)股東權益列入股東權益項目使新準則下企業(yè)凈資產的平均增加了為11％，另外兩個影響較大的調整項目是資產負債法確認所得稅費用和同一控制下長期股權投資差額轉銷，分別對凈資產產生了平均18％和一16％的影響，而新會計準則與國際會計準則下凈資產的差異主要來源于對同一控制下企業(yè)合并與投資交易的會計處理方法的不同，這一因素導致了依據新會計準則的凈資產比依據國際會計準則的凈資產平均少25％，甚至超過了原會計制度與國際會計準則凈資產的差異程度，其他準則方面的差異沒有造成新會計準則和國際會計準則下凈資產的系統(tǒng)性差異?！娟P鍵詞L會計準則凈資產國際趨同差異調整【中圖分類號】F2752ABSTRACTTHECONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSHASBEENTHEKEYISSUEOFTHECHINA’SACCOUNTINGSYSTEMREFORMINTHECONTEXTOFCHINA’SMARKETECONOMYDEVELOPMENTTHIRTYNINEENTERPRISESACCOUNTINGSTANDARDSWEREPROMUIGATEDBYCHINA’AMINISTRYOFFINANCEINFEBRUARY，2006，THATSTARTEDANEWROUNDOFREFORMOFTHECHINA’SACCOUNTINGSYSTEMTHENEWACCOUNTINGSTANDARDSMADEALARGENUMBEROFAMENDMENTSANDADDITIONSTOTHEEXISTINGACCOUNTINGSYSTEM，SOASTOACHIEVECONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSEVERSINCETHENRELEVANTRESEARCHESONTHEDIFFERENCESBETWEENTHENEWACCOUNTINGSTANDARDSANDTHEEXITING

簡介：同濟大學中德學院碩士學位論文中國會計準則國際協(xié)調度研究姓名宋斯琦申請學位級別碩士專業(yè)企業(yè)管理指導教師王煦逸林陽春20070501ABS仃ACTABSTRACTTHISRESEARCHEVALUATESTHEDEJUREHARMONIZATIONOFCHINESEACCOUNTINGSTANDARDSCASANDINTERNATIONALACCOUNTINGSTANDARDSIAS．BOTHCAS2001ANDCAS2006ARERESEARCHEDINTHISSTUDY．COMPARINGEVERYSINGLESTANDARDOFCASWITHTHATOFIASANDUSINGTHEWEIGHTEDAVERAGEQUANTITATIVEMETHOD，THISSTUDYFIGURESOUTTHATCAS2001ANDCAS2006HAVEBOTHACHIEVEDAMODERATEDEJUREHARMONIZATIONWITHIAS．ANDTHEHARMONIZATIONOFCAS2006WITHIASHASBEENLARGELYIMPROVEDCOMPAREDWITHTHATOFCAS2001．THETHEORYOF“HARMONIZATIONOFACCOUNTINGSTANDARDS”ISBRIEFLYREVIEWEDINTHEBEGINNINGOFTHISRESEARCH．SEVERALMETHODSBEINGUSEDTOMEASURETHELEVELOFHARMONIZATIONARECOMPARED，ANDCONSIDERINGTHEADVANTAGESANDDISADVANTAGESOFTHESEMETHODS，THEWEIGHTEDAVERAGEQUANTITATIVEMETHODISFINALLYCONFIRMED．BASEDONTHAT，ADELPHIANALYSISISADOPTEDTOCOMPLEMENTTHEWEIGHTEDAVERAGEQUANTITATIVEMETHODWITHANEYETOAVOIDINGPOSSIBLESUBLJECTIVITYINTHERESEARCH．THEEXECUTIRESTANDARDSOFBOTHCAS2001ANDCAS2006ARECOMPAREDWITHIASCOUNTERPARTSONEBYONE．AQUANTITIVEANALYSISSHOWSTHATTHETWOSETSOFCHINESEACCOUNTINGSTANDARDSHAVEBOTHACHIEVEDAMODERATEDEJUREHARMONIZATIONWITHIASANDCOMPAREDWITHCAS2001，CAS2006HASBEENLARGELYUPGRADEDREGARDINGTHELEVELOFTHEINTERNATIONALHARMONIZATION．KEYWORDSINTERNATIONALACCOUNTINGSTANDARDS。CHINESEACCOUNTINGSTANDARDS，肪JUREHARMONIZATION，DELPHIANALYSIS

簡介：湖南大學碩士學位論文公允價值在會計準則中的應用及其啟示姓名楊敏申請學位級別碩士專業(yè)會計學指導教師謝詩芬20071010高校教師碩士學位論文ABSTRACTAFTER80SOF20CENTURY,THEDEVELOPMENTOFFINANCIALINSTRUMENTSHASPUSHEDFORWARDTHERESEARCHANDAPPLICATIONOFFAIRVALUE．FAIRVALUEOFTENAPPEARSINACCOUNTINGSTANDARDSANDPRACTICEOFSOMECOUNTRIESASWELLASTHESHIFTOFATTITUDEFORFAIRVALUEINWORLDMAINSTANDARDSSETTINGORGANIZATIONS．DOESTHEUSEOFFAIRVALUESMOOTHLYARETHEREANYOTHERPROBLEMSWHICHSHOULDBERESEARCHEDANDRESOLVEDHOWSHOULDWEDOTOBEGOODUSEOFITTHESEQUESTIONSWILLBEANSWEREDINTHEPAPERONEBYONE．THEAIMOFTHISTHESISISTORECALLTHEHISTORYTHEUSEOFFAIRVALUE，TIRETHESKELETONOFTHEAPPLICATION,CONCLUDETHEUSEEXPERIENCEOFFAIRVALUE,ANDPUTFORWARDTHEGOODCOUNTERMEASUREOFHOWTOUSEIT，F(xiàn)IRST，THEPAPERCLARIFIESTHECONCEPTOFFAIRVALUE,ANDRECALLSTHERELATEDDOCUMENTSOFUSEOFFAIRVALUEINACCOUNTINGSTANDARDSATHOMEANDABROAD．THENITPROBESTHEBASICTHEORYOFFAIRVALUE,ITSUGGESTSTHATMEASUREMENTPERSPECTIVEISTHEKEYTOTHEUSEOFFAIRVALUEAFTERANALYSESITSTHEORYPROGRESS,ANDPUTFORWARDSMYOPINIONOLLSOMECONTROVERSIALQUESTIONSABOUTTHERECOGNITION,MEASUREMENTANDREPORTOFFAIRVALUE．AFTERTHAT，THEPAPERINTRODUCESTHEEXPERIENCEOFUSEOFFAIRVALUEINACCOUNTINGSTANDARDSFROMABROAD．FOLLOWINGDISCUSSINGTHEUSEOFFAIRVALUEPHASETOPHASEINOURCOUNTRY,ATTHEENDOFTHEPAPER,ITPROPOSESTHEIDEAOFHOWTOWELLUSEOFFAIRVALUEONTHEBASISOFTHEUSEEXPERIENCE．THETHESIS’SINNOVATIONSINCLUDES1WERECALLEDANDTIREDTHERELATEDDOCUMENTSONU∞OFFAIRVALUE；2WEPROBETHETHEORYOFFAIRVALUESUCHASENTRYPRICEANDEXIT叫CE,MARKETPARTICIPANTSANDTRANSACTIONPARTIES,THEPRINCIPALMARKETORTHEMOSTADVANTAGEOUSMARKET，TRANSFERORSETTLEMENTOFLIABILITY,INUSEVALUATIONPREMISEORVALUEINUSE,DAYONEGAINSANDLOSSES,ETC；3WEPROPOSEDTHEGOODSUGGESTIONONHOWTOUSEFAIRVALUEATHOMEANABROADKEYWORDSFAIRVALUE；APPLICATIONSATHOMEANDABROAD；USEENLIIGHTENMENT111

簡介：對外經濟貿易大學碩士學位論文中韓會計準則及國際會計準則比較研究姓名全益護申請學位級別碩士專業(yè)會計學指導教師余恕蓮20070501ABSTRACTMOSTEOUNTRIESINTHEWORLDHAVEADOPTEDTHEINTERNATIONALACCOUNTINGSTANDARDS，THECHINESEMINISTRYOFFINANCEALSOISSUEDNEWACCOUNTINGSTANDARDSINFEBRUARY2006，ANDTHENEWACCOUNTINGSTANDARDSISFULLYCOMPATIBLEWITHCHINESENATIONALCONDITIONANDTHEINTERNATIONALACCOUNTINGSTANDARDS．THEKOREANGOVERNMENTISALSOINAGREEMENTWITHTHEWORLDBANKAFTERTHE1997FINANCIALCRISIS，STARTEDTOREFORMACCOUNTINGSTANDARDS，ENHANCEDTHETRANSPARENCYOFACCOUNTINGINFORMATIONANDTHECONVERGENCEWITHINTERNATIONALACCOUNTINGSTANDARDS．SINCECHINAANDKOREAESTABLISHEDDIPLOMATICRELATIONSIN1992，ATREMENDOUSNUMBEROFKOREANERLTERPRISESINVESTINGINCHINA,CHINESEENTERPRISESALSOHAVEINVESTEDINKOREA．POLITICAL，ECONOMICANDCULTURALEXCHANGESMOREANDMORE．ININVESTING，F(xiàn)ORANYINVESTORSTOINVESTINFOREIGNCOMPANIES，INVESTORSSHOULDUNDERSTANDTHEDIFFERENTFOREIGNACCOUNTINGSYSTEM．THISPAPERDISCUSSEDTHEMAINDIFFERENCEBETWEENTHETHEORYOFTHECHINESENEWACCOUNTINGSTANDARDS，THEKOREANACCOUNTINGSTANDARDSANDTHEINTERNATIONALACCOUNTINGSTANDARDS．ISINCERELY塒SH吐LATTHISPAPERWILLHELPTHECHINESEANDKOREANENTERPRISES，PRACTICINGACCOUNTANTANDTHEPRACTICEOFACCOUNTING．THEFIRSTPARTOFTHISPAPERDESCRIBESTHECHINESENEWACCOUNTINGSTANDARDSINCOMPAREDWITHTHEOLDACCOUNTINGSTANDARDS，ANALYSESTHEMAJORDIFFERENCESOFTHEBASICNORMSANDTHEIMPACTOFDIFFERENCESONSPECIFICCRITERIA．耽ESECONDPARTFOCUSESONTHECOMPARISONOFTHECHINESENEWACCOUNTINGSTANDARDS，THEKOREANACCOUNTINGSTANDARDSANDTHEINTERNATIONALACCOUNTINGSTANDARDS，ANALYSISTHEMAJORDIFFERENCESOFSPECIFICCRITERIAANDTHEBASICNORMS．THETHIRDPARTISCONCENTRATEDONTHEMAINDIFFERENCESBETWEENTHECHINESE0LDANDNEWACCOUNTINGSTANDARDSANDTHEIMPACTONBUSINESSES，THEKOREANCONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSPLANANDTHEIMPACTONBUSINESSES．APPENDIXPARTSARETHEDEVELOPMENTPROCESSOFCHINESE，KOREAANDTHE

簡介：分類號UDC1012630517065密級金煎編號研究生奎匾垃指導教師苤菹專業(yè)王直筐堡2007年11月15日中文摘要財政部2006年2月15日在北京人民大會掌正式宣布了我幽新企業(yè)會計準則的出臺，并定于2007年1月1同起在上市公司中率先執(zhí)行，其他氽業(yè)鼓勵實行。新會計準則將帶來“革命性的變化”，這意味著2007年將是中圍會計“實習年”，也將是企業(yè)會計工作完善與提高的“關鍵年”。上市公司是證券市場發(fā)展的基石，新會計準則的頒布和執(zhí)行會對上市公司產生深遠的影響。本文通過新會計準則對四川長虹的影響分析，運用定量與定比相結合的方法對比新舊會計準則、國內國際會計準則在長期股權投資、投資性房地產、無形資產、非貨幣性資產交換、資產減值、職工薪酬、債務重組、所得稅、會融工具確認和計量、合并財務報表等方面的重要變化，闡述了面對外界環(huán)境的變化，上市公司的財務人以及投資者、債權人等利益相關者如何摒棄傳統(tǒng)的思維方式，學會用新的思維、新的觀念和新的方法來看待、解決面臨的新問題，滿足各自對會計信息的需求。關鍵詞新會計準則，影響，金融工具，公允價值，所得稅

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