簡介：公路收費(fèi)權(quán)是我國公路經(jīng)營企業(yè)具有特殊性質(zhì)的重要資產(chǎn)，但關(guān)于公路收費(fèi)權(quán)的資產(chǎn)屬性和會計核算至今沒有統(tǒng)一明確的規(guī)定。隨著公路收費(fèi)經(jīng)營業(yè)務(wù)的快速發(fā)展，對有效規(guī)范公路收費(fèi)權(quán)會計核算行為提出了迫切的要求。相對于科學(xué)規(guī)范公路收費(fèi)權(quán)會計核算的要求，簡單套用現(xiàn)行無形資產(chǎn)準(zhǔn)則或固定資產(chǎn)準(zhǔn)則存在許多現(xiàn)實障礙另外，無形資產(chǎn)會計本身研究的需要以及我國新會計準(zhǔn)則體系的建立和完善，也對制定公路收費(fèi)權(quán)會計準(zhǔn)則提出要求。資產(chǎn)的屬性關(guān)系到其成本計量及價值攤銷方式，公路收費(fèi)權(quán)資產(chǎn)性質(zhì)的認(rèn)定，是公路收費(fèi)權(quán)會計的一個重要問題，不同的認(rèn)識會導(dǎo)致公路收費(fèi)權(quán)確認(rèn)、計量、會計處理和披露等方面的不同。因此，收費(fèi)權(quán)資產(chǎn)的性質(zhì)界定、收費(fèi)權(quán)會計準(zhǔn)則制定的模式、會計處理方法的選擇和披露等是公路收費(fèi)權(quán)會計準(zhǔn)則所要解決的核心問題。本文在了解我國實務(wù)界對公路收費(fèi)權(quán)會計處理方法的基礎(chǔ)上，抓住公路收費(fèi)權(quán)與公路實物資產(chǎn)不可分割，具有“有形資產(chǎn)無形化，無形資產(chǎn)有形化”的特點，結(jié)合我國的會計改革實踐，深入分析了建立公路收費(fèi)權(quán)會計準(zhǔn)則的必要性。同時，本文還著重研究了公路收費(fèi)權(quán)的資產(chǎn)特性，并對其初始確認(rèn)、攤銷、減值、后續(xù)支出等的處理提出新的觀點，形成了其會計準(zhǔn)則構(gòu)建的基本思路。

簡介：東北師范大學(xué)碩士學(xué)位論文經(jīng)濟(jì)全球化與中國會計準(zhǔn)則建設(shè)的路徑選擇姓名韓艷珍申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師宋英慧20070501ABSTRACTTHEFAMOUSACCOUNTINGHISTORIANMICHAELCHATFIELDON∞SAIDTHAT，THEDEVELOPMENTOFACCOUNTINGWASREACTIVE，ANDITWASCLOSELYBOUNDUPWITHECONOMICDEVELOPMENTALONGWITHTHEACCELERATIONOFECONOMICGLOBALIZATIUNINTERNATIONALIZATIONOFACCOUNTINGSTANDARDSISTHEGENERALTRENDASALLIMPORTANTPARTOFTHEWORLDECONOMY，CHINAALSOACTIVELYPARTICIPATESINTHEPROCESSOFACCOUNTINGSTANDARDS’INTERNATIONALIZATIONONFEBRUARY15，2006，THEMINISTRYOFFINANCEHADOFFICIALLYISSUEDTHENEWACCOUNTINGSTANDARDSTHISSYMBOLIZESTHATOURACCOUNTINGSTANDARDSANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSHASBEGANTOCONVERGEINSSENCEBYTHISTIME，ITSOOMSTHATTHECONSTRUCTIONOFOURACCOUNTINGSTANDARDSHASBEENACCOMPLISHEDINFACT，THISISNOTTHECASCIT’SONLYATTHESTARTIT’SWELLKNOWNTHATINTEMATIONALIZATIONOFACCOUNTINGSTANDARDSISTHENEEDOFECONOMICGLOBALIZATIONHOWEVERWHATISTHEESSENCEOFECONOMICGLOBALIZATIONANDWHATISTHEESSENCEOFACCOUNTINGSTANDARDS’INTERNATIONALIZATIONISITPOSSIBLEFORUSTOHAVEGLOBALUNIFIEDACCOUNTINGSTANDARDSANDINTHEECONOMICGLOBALIZATIONCIRCUMSTANCE。HOWWILLCHINA’SACCOUNTINGSTANDARDSBECONSTRUCTEDINTHEFUTUREITWILLREMAINALLIMPORTANTPROBLEMFORAVERYLONGTIME，WHICHWENEEDTOFACEANDSOLVEWEUSENORMATIVERESEARCHMETHODANDPROPERLYAPPLYTHEIDEAANDMETHODSOFMARXISTINTHERESEARCH耽EPAPERSTARTSWITHTHEECONOMICGLOBALIZATIONSETTINGANDSYSTEMATICALLYANALYZESTHERELATIONBETWEENECONOMICGLOBALIZATIONANDACCOUNTINGSTANDARDS’INTERNATIONALIZATIONANDTHENATUREOFTHEMFINALLY，BASEDONTHEABOVER髂EARCHS伽CSUGGESTIONSRELATEDTOTHECONSTRUCTIONOFCHINA’SACCOUNTINGSTANDARDSAREPROVIDEDASACONCLUSIONTHEREAREFOURPARTSINTHEDISSERTATIONPART1SUMMARIZESALLTHERESEARCHESONECONOMICGLOBALIZATIONANDACCOUNTINGSTANDARDS’INTERNATIONALIZATIONANDDEFINESTHERESEARCHOBJECTANDSOMECONCEPTSPART2INTRODUCESTHEORIGINANDCHARACTERISTICSOFECONOMICGLOBALIZATIONANDTHENDISCUSSESTHEE6SENCEOFECONOMICGLOBALIZATIONBYTHEIDEAANDMETHODSOFMARXISTTHECONCLUSIONISTHATECONOMICGLOBALIZATIONINESSENCEISNOTONLYTHEOUTCOMEOFPRODUCTIVEFORCESDEVELOPMENTBUTALSOTHECAPITALISTGLOBALIZATIONPART3ANALYZESTHEOBJECTIVENECESSITYOFACCOUNTINGSTANDARDS’INTMATIONALIZATIONUNDERECONOMIC910BALIZAFIONTHENFROMTHENATUREOFACCOUNTINGSTANDARDS，WEDISCUSSTHEESSCMCEOFACCOUNTINGSTANDARDS’INTEMATIONALIZATIONITISⅡ

簡介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書FJ023085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)校可以適當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動。學(xué)位論文作者簽名列謄出叼年LL竅L多B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間年月日各密級的最長保密年限及書寫格式規(guī)定如下內(nèi)部5年最長5年，可少于5年秘密★L(fēng)O年最長10年，可少丁10年機(jī)密★20年最長20年，可少于20年的國家會計準(zhǔn)則，高公允價值計量的表著財務(wù)會計的發(fā)，明確的將公允價的運(yùn)用了這一新的引入公允價值計量上實現(xiàn)了與國際會價值的本質(zhì)，公允值在國際、國內(nèi)會本文先從公允價值的含義入手，分析公允價值本身所具有的特性、公允價值與其它幾種計量屬性的關(guān)系、公允價值計量信息的質(zhì)量特征，而后分析公允價值的計量方法，最后分析公允價值在國際和國內(nèi)會計準(zhǔn)則中的應(yīng)用情況。通過分析，筆者得出這樣的結(jié)論公允價值是一種獨(dú)立的計量屬性；在我國目前的經(jīng)濟(jì)環(huán)境條件下公允價值的大量引入是符合現(xiàn)行會計計量需要的；并且在相當(dāng)長的時間內(nèi)，公允價值與歷史成本將長期并存。關(guān)鍵詞公允價值特征比較計量屬性

簡介：廈門大學(xué)碩士學(xué)位論文新舊會計準(zhǔn)則銜接的若干問題探討姓名田甜申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師唐予華20070701ABSTRACTWITHTHEEFFORTSOFMINISTRYOFFINANCEREPUBLICOFCHINAANDRELATEDBODIES，‘CHINAACCOUNTINGSTANDARDS2006’WASPUBLISHEDONFEB2006WHICHFORMSTHEMOSTIMPORTANTPARTOFCHINAACCOUNTINGSTANDARDSSYSTEMTHISARTICLERESEARCHESOILMANYISSUESABOUTTRANSITIONFROMTHEOLDSTANDARDTOTHENEWONEBYNORMATIVESTUDYFORTHEPASTRESEARCHWASALWAYSONTECHNICALTRANSITIONTHEAUTHORFOCUSESONTHETHEORYPART，ASWELLASTHENECESSITYANDSTANDARDSCOMPARISONPARTICULARLYWEDOTHESTATISTICRESEARCHOLLCURRENTTRANSITIONOFCHINALISTEDCOMPANIES，誦NLWHICHANALYZEITSCAUSEANDFINANCIALSTATEMENTSAFFECTIOILTHEREARE6CHAPTERSINTOTALTHE1髓CHAPTERINTRODUCESTHERESEARCHBACKGROUND，ARTICLESANDDOCUMENTSRELATED，RESEARCHMEANSANDRESOURCES，ASWELLASCREATIVEPOINTSTHE2加ONEISTHETHEORYORBASICPARTOFTHISARTICLETHE3一AND4血CHAPTERSDISCUSSTHENECESSITYANDSTANDARDSCOMPARISONOFTRANSITIONPROCESSOFCOUL“SE，THE5MCHAPTERISANOTHERIMPORTANTPARTWHICHINTRODUCESCURRENTSTANDARDSTRANSITIONOFLISTEDCOMPANIES，ITSC戤ANDFINANCIALSTATEMENTSAFFECTIONASTHEENDOFTHISARTICLE，THE礦CHAPTERISTRYINGTOPROVIDESOMESUGGESTIONSSOTHATTHESTANDARDSTRANSITIONCANGOWELLKEYWORDSACCOUNTINGSTANDARDS；TRANSITION

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國所得稅會計準(zhǔn)則的應(yīng)用研究姓名甘菲申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師李相志20080501IIABSTRACTWITHTHEDEVELOPMENTOFCHINA’SECONOMYREFMINCOMETAXHASMADEIMPTANTCONTRIBUTIONASTHEACCOUNTINGPRINCIPLESINCOMETAXSYSTEMSCONTINUOUSLYPERFECTINGINOURCOUNTRYTHEINCOMETAXACCOUNTINGWHICHDEALSWITHTHEDIFFERENCESBETWEENACCOUNTINGPRINCIPLESTAXSYSTEMSISCATCHINGPEOPLE’SATTENTIONDAYBYDAYOURINCOMETAXACCOUNTINGPRINCIPLEHASALWAYSBEENCHANGEALLTHETIMETHEMINISTRYOFFINANCEHASISSUEDNEWACCOUNTINGPRINCIPLESTHATINCLUDENEWINCOMETAXACCOUNTINGPRINCIPLEONFEBRUARY152006WHICHISAMILESTONEINTHEHISTYOFOURCOUNTRY’SACCOUNTINGPRINCIPLESIGINALLYONTHEACCOUNTINGPROCESSINGTHECOMPANIESCANCHOOSEONEFROMTWOMETHODSACCDINGTOTHEIRSPECIFICSITUATIONHOWEVERTHENEWINCOMETAXACCOUNTINGPRINCIPLEDERSALLTHECPATIONSUSETHEMETHODOFBALANCESHEETTHATPOPULAROVERSEASTOPROCESSTHEINCOMETAXNOWADAYSTHEREAREMANYPROBLEMSINDEVELOPINGOURINCOMETAXACCOUNTINGPRINCIPLESSUCHASSYSTEMLAWCPATIONACCOUNTINGSTAFFSIMPLEMENTINGTHENEWPRINCIPLESUNITINGTHEENTERPRISEINCOMETAXMAYBEWILLMAKETHEPROBLEMSWSEWEMUSTLOOKFPOLICIESMEASURESTOPERFECTINCOMETAXACCOUNTINGFIRSTLYTHISTHESISINTRODUCESTHEBACKGROUNDSIGNIFICANCEPROCESSMETHODOFTHERESEARCHSECONDLYITREVIEWSTHETHEIESOFINCOMETAXACCOUNTINGTHEHISTICALEVOLUTIONOFOVERSEASLOCALINCOMETAXACCOUNTINGPRINCIPLEDEVELOPMENTINDETAILTHENDETAILEDLISTSTHECONTENTOFTHENEWINCOMETAXPRINCIPLESCOMPARESTHEMAINLYDIFFERENCESINTHEOLDNEWPRINCIPLESTHEIREFFECTSFOLLOWINGINTRODUCESTHEDIFFICULTIESINCONDUCTTHENEWPRINCIPLESCRESPONDINGIMPROVEMENTSTHELASTPARTISTHECONCLUSIONTHEPROSPECTOFTHEINCOMETAXACCOUNTINGKEYWDSINCOMETAXINCOMETAXACCOUNTING，INCOMETAXACCOUNTINGPRINCIPLE

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中國會計準(zhǔn)則國際趨同問題及對策研究基于企業(yè)會計實務(wù)角度的分析姓名連嘉申請學(xué)位級別碩士專業(yè)國際貿(mào)易學(xué)指導(dǎo)教師林桂軍20070401對外絳濟(jì)貿(mào)易人學(xué)碩}‘學(xué)位論文ABSTRACTTREASURYDEPARTMENTISSUEDNEWCHINAACCOUNTINGSTANDARDSCASINFET刪Y2006．ANDITHASBEENEXECUTEDINLISTEDCOMPANIESSINCEJANUARYL2007．THOUTHENEWCASFORMALLYMEETSINTERNATIONALACCOUNTINGSTANDARDS,MANYISSUESALESTILLUNDETIVEREDINPRANCE．THISPAPERFOCUSESONTHESEISSUESANDDOESFURTHERSTUDYONTHEM．THEPAPERUSESREGRESSIVEANDCOMPARATIVEMETHODANDRELEVANTTHEORIES，RAGINGFROMTHEACCOUNAR培ENVIRONMENTANDBASEDONPOSITIVEACCOUNTINGTHEORYTODISCOVERTHATITISTHEINTERESTEOMPETITIENANDTHEGAMEPROCESSOFECONOMICUNIONSBEHINDTHECONVERGENCEOFTHEINTEMATIONALACCOUNTII培STANDARDS．ANDCURRENTIMEMATIONALACCOUNTINGSTANDARDSARCMOREOILADVANTAGEOFTHEDEVELOPEDMARKETECONOMYCOUNLRIES．FORSIGNIFICANTDISTANCESINECONOMYENVIRONMENTBETWEENCHINAANDOTHERDEVELOPEDMARKETECONOMYCOUNTRIESANDSOMETHINGINCONSIDERATEDURINGMAKINGNEWSTANDARDS．THEFIEWCASFACESSOMEDIFFICULTIESANDMATTERS．FIRST,ITISHARDANDDSKFULINTHEPRACTICEANDSYSTEMCHANGE．SECOND．ITISCOSTLYOFTHESYSTEMCHANGE．THIRD,SOMESTANDARDSAL℃NOTMANEUVERABLEANDSOMESTANDARDSEXCEEDTHEECONOMYENVIRONMENT．SOTHESOLUTIONOFMESTUDYISTHATTHECONVERGENTCHARACTEROFCHINAANDTHEINTERNATIONALSTANDARDSISNOT鼬面融MTINTHENEFLL“FUTURE．SO,CASSHOULDNOTCONVERGEWITHIASBYCOPYIAS，BUTACCOMMODATEWITHCHINACURRENTACCOUNTINGENVIRONMENT．THISPAPERGIVESSOMESOLUTIONTOTHEPRAETICEPROBLEMANDSUGGESTIONSTOHOMEANDABROADSTRATEGIES．CHINASHOULDPARTICIPATEACTIVELYINTHEPROCESSOFMAIANGINTERNATIONALACCOUNTINGSTANDARD，TRYTOGETMOREINTERESTFORCHINESEA婦叩RIS錨INTHEWORLDCOMPETITION．ANDCHINASHOULDENHANCETHEQUALITYOFTHECAS，IMPROVEACCOUNTANTS’TRAININGANDEDUCATINGANDPREFECTRELATIVEANDEXECUTINGMECHANISM．THELLCHINAMAYPROMOTETHECONVERGENCEOFTHECHINAANDINTERNATIONALACCOUNTINGPRACTICE，ANDREACHTHEOBJECTIVEOFCONVERGENCEOFTHECASANDIAS．KEYWORDSLLEWCHINESEACCOUNTINGSTANDARDS，WORLDWIDECONVERGENCE，PROBLEMS，EOU．RAENNENSURE2

簡介：長沙理工大學(xué)碩士學(xué)位論文我國企業(yè)會計準(zhǔn)則與企業(yè)所得稅法差異及協(xié)調(diào)研究姓名劉小濤申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉建英20080501ABSTRACTINTHERECENTYEARS，WITHTHEDEEPENINGOFMARKETECONOMYANDGLOBEECONOMYCHINAMENDSITSPACEONREFORMATIONOFACCOUNTINGANDTAXATIONSYSTEMONFEBRUARY2006，THEMINISTRYOFFINANCEISSUED1BASICNORMAND38SPECIFICACCOUNTINGSTANDARDSWHICHINDICATEDTHEESTABLISHMENTOFCHINA’SACCOUNTINGSYSTEMACCORDEDWITHTHEINTERNATIONALONESMARCHOF2007，THETENTHNATIONALPEOPLE’SCONGRESSPASSEDTHE”PEOPLE’SREPUBLICOFCHINA’SENTERPRISEINCOMETAXLAWWHICHUNIFIEDTHEINCOMETAXOFENTERPRISEBOTHHOMEANDABROADTHEIMPLEMENTATIONOFACCOUNTINGSTANDARDSDEPENDENTMOREONJUDGEOFACCOUNTINGPROFESSIONALMENANDTHECONTRADICTIONSBETWEENSUBJECTIVEPROFESSIONALMEN’SJUDGEANDPRINCIPLESOFSTATUTORYTAXMADETHEIRDIFFERENTIADISPLAYINGANEWCHANGEWHICHBECAMEASANURGENTIMPORTANTISSUETOBERESOLVEDDURINGTHEWORKOFCURRENTACCOUNTINGANDTAXEXPROPRIATIONTHISPAPERISBASEDONBOTHACCOUNTINGSTANDARDSANDINCOMETAXLAWOFENTERPRISEANDMAKESAFURTHERSTUDYONDIFFERENTIABETWEENTHEMWHICHNOTONLYANALYZESCAUSESFORTHEDIFFERENTIABUTALSOTAKESAPARTDEEPLYONDIFFERENTIAOFASSET’SDISPOSITION，INCOMEANDCOSTANDETCONTHEBASISOFPOSSIBILITYONHARMONIZATIONOFTHEDIFFERENTIA，F(xiàn)ROMBOTHMACROASPECTSFORTHECOORDINATIONWAYSOFDIFFERENTIAASAWHOLEANDMICROSCOPICASPECTSINDETAILTHEPAPERBRINGSTOACONCLUSIONTHATTHEDIFFERENTIAISACONTINUOUSGAMEPROCESSCONSIDERINGACCOUNTINGSTANDARDSANDINCOMETAXSHOULDLEARNFROMEACHOTHERANDPROMOTEBOTHTHEIROWNSOUNDBASEDONMUTUALCOORDINATION，ITSHOULDEXPANDSUBSTANCEOVERFORMPRINCIPLEINTHEAPPLICATIONOFTHEINCOMETAXANDALSOSTANDOUTTHEINCOMETAXLAWCLOSETOACCOUNTINGSTANDARDSATTHESAMETIME，ACCOUNTINGSTANDARDSSHOULDINCREASETAXRELATEDINFORMATIONDISCLOSUREANDREINFORCETAXINFORMATIONSUPPORTWHICHISGUARANTEEDBYCOOPERATIONOFMANAGEMENTLEVELBETWEENACCOUNTINGSTANDARDSANDINCOMETAXLAWAGAINSTSPECIFICDIFFERENCES，THEPAPERMADEANUMBEROFRECOMMENDATIONS，SUCHASINCOMETAXACTSHOULDALLOWTHESCOPEOFCAPITALASSETSBEEXTENDED；ABOUTFIXEDASSETSFORFINANCELEASEUSE，INCOMETAXLAWSHOULDBECALCULATEDONTHELOWERONEBETWEENFAIRVALUEOFLEASEASSETONTHEFIRSTLEASEDAYANDCASHVALUEOFTHELOWESTLEASEPAYMENT；FORMERCHANDISEPAIDBYSTAGES，INCOMETAXSHOULDBECOLLECTEDONTHEBASISOFPRESENTVALUEONCONTRACTORAGREEMENT；ANDSOONTHESECONCLUSIONSANDSUGGESTIONSAREPRESUMEDUPONLOWERTAXCOSTS，PERFECTTHEORYOFACCOUNTINGANDTAXATIONWHICHCANBEASAREFERENCEFORACCOUNTINGSTANDARD’SPERFECTIONANDNEWTAXREFORMATIONANDACCELERATECHINA’SECONOMYWITHDEVELOPMENTINASTEADYHEALTHANDFAVORABLEWAYN

簡介：工商管理碩士MBA學(xué)位論文新企業(yè)會計準(zhǔn)則對商業(yè)銀行的影響分析作者一圍萱年級2004MBA學(xué)號204120280032定稿時間20075西南財經(jīng)大學(xué)的影響等；第四部分對商業(yè)銀行實施新會計準(zhǔn)則可能存在的問題進(jìn)行了分析，對如何適應(yīng)新會計準(zhǔn)則、推進(jìn)我國商業(yè)銀行穩(wěn)定健康發(fā)展進(jìn)行了探究和思考。最后，本文指出，會計準(zhǔn)則的變化不僅是一個會計問題，還會對商業(yè)銀行經(jīng)營管理的各個方面產(chǎn)生影響，商業(yè)銀行應(yīng)在充分關(guān)注新會計準(zhǔn)則具體內(nèi)容變化的同時，深刻領(lǐng)會這些變化所體現(xiàn)的政策導(dǎo)向和經(jīng)濟(jì)背景，以新會計準(zhǔn)則的執(zhí)行為契機(jī)，不斷提高經(jīng)營管理水平，以JIR頁N宏觀經(jīng)濟(jì)發(fā)展和提高自身競爭能力的需要。關(guān)鍵詞會計準(zhǔn)則商業(yè)銀行影響公允價值2

簡介：復(fù)旦大學(xué)碩士學(xué)位論文新會計準(zhǔn)則下萬能型保險產(chǎn)品保費(fèi)收入的確認(rèn)與計量姓名楊海東申請學(xué)位級別碩士專業(yè)會計指導(dǎo)教師顏延20070426053025110楊海東新會計準(zhǔn)則下萬能型保險產(chǎn)品保費(fèi)收入的確認(rèn)與計量摘要萬能保險，英文名稱為UNIVERSALLIFEUVL，意為全能的、變幻的壽險產(chǎn)品。其主要具有儲蓄投資和保險保障兩方面的功能。20世紀(jì)70一80年代，北美經(jīng)濟(jì)發(fā)生了重大變化，民眾保險需求也逐漸向彈性靈活方向發(fā)展，比如可以根據(jù)自己的需求調(diào)整保險金額；保險費(fèi)交付靈活，在需要用錢時又可以自由支??；能夠提供長期保障，并且有穩(wěn)定收益等。由此，世界上第一款萬能壽險在美國應(yīng)運(yùn)而生。在我國，2000年8月，中國太平洋保險公司率先在國內(nèi)推出首個萬能壽險產(chǎn)品一一太平盛世長發(fā)兩全保險萬能型。然而，由于國內(nèi)保險公司以往在會計核算上一直采用金融企業(yè)會計制度，對萬能型保險產(chǎn)品的保費(fèi)收入沒有根據(jù)該產(chǎn)品的特點核算，造成投保人交納的款項沒有區(qū)分保障部分和投資部分，全部確認(rèn)為保費(fèi)收入，對真實的交易性質(zhì)造成扭曲。這一核算的缺陷使得我國保險企業(yè)與國外保險企業(yè)的財務(wù)數(shù)據(jù)不可比，影響了財務(wù)報告信息的有用性。2006年2月15日，財政部發(fā)布了企業(yè)會計準(zhǔn)則，提出了保險合同分拆的理念，要求在能夠可靠計量的前提下將非保險合同拆分出來。而鑒于目前保險行業(yè)中保費(fèi)收入的規(guī)模直接決定了保險公司在行業(yè)中的排名，分拆處理會使保險公司增加新會計準(zhǔn)則的轉(zhuǎn)換成本，保險公司很可能仍然沿用原來的原則確認(rèn)包括投連、萬能、分紅在內(nèi)的新型保險產(chǎn)品的保費(fèi)收入，而對保險合同不進(jìn)行拆分。鑒于以上原因，筆者將從萬能型保險合同的特性入手，深入的研究和分析其保費(fèi)收入確認(rèn)和計量時進(jìn)行分拆處理的合理性與可行性，希望能夠使保險業(yè)內(nèi)人士及保險公司財務(wù)報表的使用者對萬能型保險產(chǎn)品的保費(fèi)收入確認(rèn)和計量有更深刻的理解，對新會計準(zhǔn)則在這方面的施行提出政策建議。本文的主要內(nèi)容為了盡可能將本人的研究形成一個較為完整的理論體系并保持邏輯上的一致性，本人對全文的結(jié)構(gòu)進(jìn)行了如下安排第一章引言部分主要介紹選題的背景和研究意義、國內(nèi)文獻(xiàn)綜述和研究的思路與框架。第二章簡要介紹萬能型保險產(chǎn)品的定義、功能，發(fā)展現(xiàn)狀。并分析萬能型保險產(chǎn)品與其他新型保險產(chǎn)品，主要是與分紅型保險產(chǎn)品和投資連接型保險產(chǎn)品的異同。按下來從萬能型保險產(chǎn)品的保單條款出發(fā)，研究萬能型保險產(chǎn)品合同本質(zhì)。

簡介：廈門大學(xué)博士學(xué)位論文公共選擇視角下國家會計準(zhǔn)則國際趨同問題研究澳大利亞會計準(zhǔn)則的轉(zhuǎn)換及啟示姓名李泱申請學(xué)位級別博士專業(yè)會計學(xué)指導(dǎo)教師曲曉輝20080401ABSTRACTTHEECONOMICGLOBALIZATIONPROMOTEST11EGLOB甜CONVE唱ENCEOFACCOUNTING蛐DARDSMOREANDMORECOUNTRIESHAVEBEENADOPTINGINTEMATIONALFINANCIALREPORTINGSTAIIDARDSIFRSSINCE2005TODATE，THEREAREMORETLLALL1OOCOULLTRIESHAVILLGADOPTEDORTOADOPTIFRS，觚DMEGJOBALCONVERGENCEOFACCOUILTINGSTALLDARDSBECOMESATENDENCYTHE酉OBALCONVERGENCEOFACCO吼TINGSTAILDARDSISASYSTEMSENGINEE血G，鋤DISNOT011LYLIMITEDIILT11EASPECTOFSTAILDARDSSETTING，BUTADDRESSESOTHERENTITIES，鰳LCHASTLLEGOVEMMENTANDRELATIVEDIVISIONS，ACCOULLTINGPROFESSIONALBODIESAILDBUSILLESSENTE印RISESETCTHEREINEVITABLYAREMANYPROBLEMS，SUCH弱HOWT0PREPARE，WHATPOSSIBLEPROBLEMS鋤DRISKS誦LLBEFACINGD嘶NGTLLE脅SITIONALPERIODS，ANDTTLECOUILTIMEASUREST11EGOVE舢NENT鋤DRELATIVEENTITIESSHOULDTA婦FOFTLL_ECOUNTRIESWLLICH謝LLAD。PTIFRS1KREFORE，ITISMEAILING允LTOEXPLORETLLEISSLJESHOWEVER，MEINTENLATIONALCOILVE瑪ENCEOFACCOULLTINGSTANDARDSISASPECIFICPROCESSOFPUBLICCHOICEMOREOVER，GOVEMMENTSOFDIA’ERENTCOUNTRIESPROMOTEAILDIMPLEMENTⅡLEPROCESSB2LSEDONTLLEIRINSTINNIORLALBACKGROUNDSAUSTRALIAISATYPIC甜REPRESENTATIVEHAVINGADOPTEDIFI峪COMPLETELYTHEREFORE，T1LISPAPERSYSTEMETICLYINVESTIGATESANDEXPLAILLSTHEⅥ由OLEAUS缸試IALLPROCESSOFINTEMATIONAJCONVE瑪ENCEOFACCOUNTIILGST蛆DARDSBASEDONPUBLICCHOICETHEO哆THEDISSERTATIONFOCUSESONⅡ1EPROBLEMS鋤DRISL【SENCO嘶EREDINT11EPROCESSRELATEDT0T11ETRANSITION址COST，TAXATIONSTARLDANDITSE腩CT，ⅡLEBOTTLENECL【SOFPR印ARATION洫COMP砌ESAILDPROBLEMSOFSPECIFICACCOUNTINGS‰DARDSIILMEIMPLEMENTATIONPROCESS，鋤D鋤ALYZESTHEMEASUREMENTTALENBYTLLE90VEMMENTAND缸RELATIVEAGENCIES，ACCOULLTINGPROFESSIO姐LBODIESANDBUSINESSENTE】巾RISESETC，INORDERT0PROVIDESOMEREFERENCESFORC1LINAARLDOTLLERCOUNTRIESL刖INGADOPTEDORTOADOPTIFRSTHEDISSERTATIONALSOTALESATESTONTLLEEFRECTOFINTEMATIONALCONVERGENCEOFAUS打ALIANACCOUNTINGS伽DARDS，INORDERTOPROVIDESOMESUPPLEMENTFOREMPIRICAJRESEARCHTHERESULTSUGGESTSTLLATTLLEVALUERELEVANCEOFACCOMLTINGI響MATIONHAVEBEENHTLPR0VEDT0SOMEEXTEM缸TERT11EIMPLEMENTATIONOFIFRSINAUSTRALIAMOREOVER，TLLEREIS觚INCREASETENDENCYONTLLEVALUERELEVALLCEOFACCOUNTINGSTANDARDSDURINGTHEPERIODFJ0ML995TO2006THEPOSSIBLECONL矗BUTIONSOFMISPAPERCOULDBESLLMMARIZED邵FOLLOWSFIRST，

簡介：東北財經(jīng)大學(xué)碩士學(xué)位論文所有者權(quán)益報告研究基于新舊會計準(zhǔn)則對上市公司影響的比較姓名陳晉申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師傅榮20071201第四部分，上市公司2006年年報凈資產(chǎn)采用新舊準(zhǔn)則披露差異分析。介紹江蘇江南高纖股份有限公司2006年年報調(diào)查情況，說明采用新準(zhǔn)則對股東權(quán)益變動的影響。第五部分，結(jié)論?？偨Y(jié)所有者權(quán)益報告研究，說明研究的局限性并討論我國準(zhǔn)則努力的方向。本論文的創(chuàng)新之處主要有以下兩個方面第一，本文把準(zhǔn)則差異分析作為論文的重點，假定其它非準(zhǔn)則差異因素為可消除因素，暫不考慮，以求深入分析準(zhǔn)則差異因素的影響。因此，本文的研究范圍是造成凈利潤差異的我國原會計準(zhǔn)則與新會計準(zhǔn)則之間主要差異，不是針對準(zhǔn)則全面的比較，而是僅對存在的主要差異進(jìn)行比較。第二，把研究對象定位于新舊會計準(zhǔn)則對上市公司的影響，兩種方式下披露的股東權(quán)益的差異。即研究不僅局限于兩準(zhǔn)則下的利潤表中，而是結(jié)合了資產(chǎn)負(fù)債表，全面分析我國新舊會計準(zhǔn)則的差異問題。以2006年代表性上市公司財務(wù)報告作為樣本進(jìn)行準(zhǔn)則的差異研究，以填補(bǔ)當(dāng)前研究的空白。對在上市公司年度財務(wù)報告調(diào)查過程中出現(xiàn)的問題進(jìn)行分析和總結(jié)，為準(zhǔn)則建設(shè)提供意見。本文不足之處在于首先，沒有將具體的權(quán)益報告編制方法與前面的理論分析建立充分的聯(lián)系，對于方法部分只是做了簡單的介紹。其次，文中有的問題探討的比較膚淺，這與筆者對問題的研究和認(rèn)識程度有關(guān)系，同時也與問題本身的復(fù)雜性有關(guān)，有很多問題，已經(jīng)超出了筆者的能力范圍。關(guān)鍵詞權(quán)益理論，所有者權(quán)益報告，固定資產(chǎn)，長期股權(quán)投資，凈資產(chǎn)Ⅱ

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