簡介：企業(yè)會計準(zhǔn)則的邏輯性研究本論文是作者在參加以下科研課題基礎(chǔ)上完成的，屬于以下科研課題的一部分課題名稱第三屆全國會計知識大賽選拔與培訓(xùn)課題來源甘肅省財政廳委托項目課題負(fù)責(zé)萬紅波副教授校內(nèi)賬號407000．432309碩士學(xué)位論文企業(yè)會計準(zhǔn)則的邏輯性研究ABSTRACTCHINESEACCOUNTINGSTANDARDSISIMPROVINGANDPERFECTINGWITHTHEDEVELOPMENTOFSOCIALECONOMIC．MOSTOFTHESCHOLARSAREPAYINGMOREATTENTIONTOPROMOTEANDWEIGHITBYRESEARCHINGTHECHANGINGOFITSENVIRONMENTANDTHEADAPTABILITYOFITSMETHODS．THISISDEFINITELYHELPFULTOTHEIMPROVEMENTANDPERFECTINGOFCHINESEACCOUNTINGSTANDARDS．ASALEGALNORMSYSTEMHAVINGSTRONGAPPLICATION，CHINESEACCOUNTINGSTANDARDSSHOULDNOTONLYHAVESERIESOFBASICCONCEPTSANDSUPPORTINGTHEORIES，BUTALSOESTABLISHFIGHTLOGICALSYSTEMAMONGTHESEAREAS．THEAUTHORTRIESTOCOMPLETETHISRESEARCHBYITSLOGICSTUDY．ANDTRIESTOUSETHEGENERALRULEANDMETHOD，LAUNCHACOMPARATIVELYCOMPLETEANDSYSTEMATICALANALYSISANDRESEARCH．THEN，GIVETHEWAYTOREVISEANDNORMALIZETHELOGICDEVIATEDPARTS．’THISTHESISSTARTEDWITHTHELOGICALSTARTINGPOINTOFTHEACADEMICSYSTEMOFCHINESEACCOUNTINGSTANDARDS．FIRSTLY,ITPROCLAIMEDTHELOGICALSTARTINGPOINTWHICHADAPTSTOOURCOUNTRYONTHEBASISOFREVIEWINGTHEMOSTREPRESENTATIVEVIEWATHOMEANDABROAD．THEN,STUDIEDTHELOGICOFTHE。ACADEMICELEMENTSDEDUCTEDBYTHELOGICALSTARTINGPOINT，SUCHASACCOUNTINGASSUMPTIONS，ACCOUNTINGINFORMATIONQUALITYCHARACTERISTICS，ACCOUNTINGELEMENTS，BOOKMETHODS，F(xiàn)INANCIALREPORTANDLINGUALFORMS，ANDGAVETHEAMENDEDTHINKINGINTHELIGHTOFLOGICALDEFECTS．THISISLOOKEDFORWARDTOB．EHELPFULTOPERFECTCHINESEACCOUNTINGSTANDARDS．KEYWORDSCHINESEACCOUNTINGSTANDARDS；LOGIC，ACADEMICELEMENTS，LINGUALNORM

簡介：廈門大學(xué)博士后學(xué)位論文中國會計準(zhǔn)則國際趨同度量研究姓名張國華申請學(xué)位級別博士后專業(yè)會計學(xué)指導(dǎo)教師曲曉輝20080301▲BSTRACTITISGENERALLYACCEPTEDTHATINTEMATIONALACCOUNTINGHARMONIZATION／CONVERGENCECONSISTSOFFORMALHARMONIZATION／CONVERGENCEANDMATERIALHARMONIZATION／CONVERGENCEFORMALCONVERGENCEISTHEFOUNDATIONANDPRECONDITIONOFMATERIALONEITISNOTONLYAHOTISSUEOFNATIONALANDINTERNATIONALACCOUNTINGRESEARCHBUTALSOANEMPHASIZEDDOMAINOFACCOUNTINGPROFESSIONDEVELOPMENTTHETESTONTHELEVELOFFORMALCONVERGENCEISVERYIMPORTANTTOBOTHTHEDEVELOPMENTOFACCOUNTINGTHEORYANDTHEIMPROVEMENTOFACCOUNTINGPRACTICEASQUANTITATIVEAPPROACHESTOINTEMATIONALACCOUNTINGCONVERGENCEAREMOSTLYDIVERSIFIEDWHICHRESULTINCONFLICTORUNEXPLAINABLECONCLUSIONSTHEPAPERFOCUSESONTHEMEASURINGAPPROACHESOFFORMALCONVERGENCEBASEDONTHEREVIEWOFEXTANTLITERATURE，THEPAPERANALYZESTHEWEAKNESSOFTHEEXISTEDMEASURINGARPROACHESINTHELITERATUREANDTHECHARACTERISTICSOFACCOUNTINGSTANDARDS，ANDPROPOSESANEWAPPROACHOFMEASURING“HEFORMALCONVERGENCEOFACCOUNTINGSTANDARDSEVENASAWHOLEBYUSINGFUZZYCLUSTERANALYSISTAKENCHINESEACCOUNTINGSTANDARDSCASASATENTATIVEEXAMPLE，SOMECREATIVESUGGESTIONSONAPPROACHANDMETHODOLOGYWEREGIVENINTHEASPECTOFCOMPARINGITEMS，SELECTINGOFMEASURINGAPPROACH，ANDMEASURINGDIMENSIONSETCTHEYEAROF2006WASTAKENASTHEWATERSHEDOFNEWCASANDOLDCASSYSTEM，IFRSISSUEDIN2004WASTAKENASTHECRITERIONTHELATERALANDLONGITUDINALDEGREESOFINTERNATIONALCONVERGENCEOFCASANDIFRSWEREMEASUREDBYEMPLOYINGFUZZYCLUSTERINGANALYSISANDMATCHINGMETHODSTHERESULTREVEALSTHATGREATPROGRESSHASBEENACHIEVEDINTHEPROCESSOFCASINTEMATIONAICONVERGENCEANDCASHASESSENTIAICONVERGEDWITHIFRSTHECONVERGENCELEVELOFSTANDARDSFORREPORTINGRANKSTHEHIGHEST，F(xiàn)OLLOWINGTHESTANDARDSFORGENERALTRANSACTIONSANDTHECONVERGENCELEVELOFSTANDARDSFORSPECIFICTRANSACTIONSRANKSTHELOWESTTHEDEGREEOFZONVERGENCEINMEASUREMENTISHIGHERTHANTHEONEIRLDISCLOSUREBOTHFORNEWANDOLDCASTHOUGHPROGRESSACHIEVEDTHERESTILLEXISTSOMEDIFFERENCESINSPECIFICSTANDARDSWHICHIMPLYTHATFURTHEREFFORTSSHOULDBEMADEINECONOMICENVIRONMENTANDSTANDARDSETTINGTOBRINGHIGHERCONVERGENCEOFCASWITHIFRSKEYWORDSFORMALACCOUNTINGCONVERGENCE；ACCOUNTINGCONVERGENCEMEASUREMENT；FUZZYCLUSTERANALYSIS

簡介：而簧它手耆苷校蟲警碩士學(xué)位論文題C{謨文目～瓤會J{J準(zhǔn)則在上市公司寨旌過提中存在問題研究?地5鯽璉HQN№_。FQM斜M|XLST州．俎J虹EQUR擔(dān)9F?．．1幢地WAH刪峨．乳如出R蟲抽MIGMN地峨N??????NL曲刪囟MⅫI￡????作者姓名?皇擻燕??指導(dǎo)教師姓名、職務(wù)一JL縣一礎(chǔ)熬援一學(xué)科門類?．JJ{11堂??～學(xué)科、專業(yè)?．企業(yè)籃羔¨???提交論文日期????．．三QQ』I壘二月?????ABSTRACTABSTRACT3一WITHTHEDEVELOPMENTOFECONOMY’SMARKETDIRECTINGGLOBALIZATIONANDTHEREFORMATIONOFCHINAACCOUNTINGSTANDARDS，THEACCOUNTINGSTANDARDSNOWHAVETHEINTERNATIONALIZATIONTRENDOBVIOUSLY．ONFEBRUARY15，2006，THEMINISTRYOFFINANCEISSUEDTHENEWENTERPRISEACCOUNTINGSTANDARDSWHICHTENDTOTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSANDFITTHEECONOMICDEVELOPMENTOFOLLRCOUNTRY．THENEWACCOUNTINGSTANDARDSINCLUDEONEBASICSTANDARDAND38CONCRETESTANDARDS．ITHASBEENIMPLEMENTEDINLISTEDCOMPANIESONJANUARY1，2007，ANDENCOURAGESOTHERENTERPRISESTOCARRYOUT．THEREAREMANYDIFFERENCESINACCOUNTINGPROCESSBETWEENTHENEWSTANDARDSANDTHEFORMERONE，THENEWONEHASHIGHLYENHANCEDINSYSTEMI翅囂舀妨THEANNOUNCEMENTANDIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASDRAWNBROADATTENTIONSANDHOTDISCUSSION．THEHISTORICALCHANGESINACCOUNTINGPRINCIPLES，F(xiàn)INANCIALSTATEMENTSMAYBESIGNIFICANTLYCHANGEDINTHESHORTTERMPROFITSOFLISTEDCOMPANIES，MEANTIME，THEIMPLEMENTATIONOFTHENEWSTANDARDSWOULDCAUSETHEREFORMOFSTOCKMARKETSYSTEM。THEFORMULATIONOFTHENEWSTANDARDSSYSTEMISTOPROVIDEBETTERSERVICESTOENTERPRISEANDSTANDARDIZEENTERPRISE’SBEHAVIOR．THENHOWTOMAKETHENEWACCOUNTINGSTANDARDSACHIEVETHEEXPECTANCYGOAL，ANDHOWTOMAKEITGIVEOUTTHEMOSTUTILITY．EVERYBODYCONCERNEDABOUTTHEQUESTIONS，ITWILLTAKEALONGTIMETOPRACTICEBEFOREACHIEVETHEABOVEGOALS，THEMOSTIMPORTANTTHINGNOWISTOUNDERSTANDWHATPROBLEMSWILLCOMEOUTINTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSANDHOWTOHANDLETHEM．THEANALYSISANDRESEARCHABOUTTHESETWOQUESTIONSHASVERYIMPORTANTREALISTICMEANINGSFORBOTHENTERPRISESANDALLRELEVANTDEPARTMENTS．ITWILLNOTONLYPROVIDESOMEUSEFULREFERENCESFORTHEENTERPRISESBUTALSOSHOWTHEINSUFFICIENCYOFNEWSTANDARDSANDMAKEAGOODPREPARATIONFORIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDS．THISPAPERTHEORETICALLYEXPLAINSTHEFORMULATIONANDDEVELOPMENTOFTHEACCOUNTINGSTANDARDS，ANALYZESTHEMAINDIFFERENCESBETWEENTHENEWANDFORMERACCOUNTINGSTANDARDSINOURCOUNTRY,ANDTAKES10LISTEDCOMPANIESASSAMPLESTOANALYZETHEPROBLEMSINTHECOURSEOFTHENEWACCOUNTINGSTANDARDSIMPLEMENTATION．FINALLYTHEPAPERGETSTHECONSTRUCTIVECONCLUSIONSANDPROVIDESSOMEUSEFULREFERENCESFORTHEENTERPRISES。KEYWORDSNEWACCOUNTINGSTANDARDSLISTEDCOMPANIESIMPLEMENTATION

簡介：東北師范大學(xué)碩士學(xué)位論文會計準(zhǔn)則性質(zhì)再思考姓名李翠申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師宋英慧20080501ABSTRACTTHERESEARCHOFTHETREASURERCRITERIA’SPROPERTIESPLAYAIMPORTANTROLEINTREASURER戧LEORYA工LDPRACTICERESUHINGLYDI毹MTSCH01ARSHAVEDI位RENTOPIILIONSINANALYS堍ISSUESTHECUSTOMOFDEMONSTATATIONA11DTHEDENECTIONTOKNOWIEDGE，SOTHEYHAVEDI岱玎ENTA位ITUDESINTHECOGNITIONTOTRE2LSURERCRITERIA’SPROPER哆INTEGRA血培CBJNESEAILDFOREIGNSCHOLARS‘SDISSERTATIONS。MEREAREMAILLLYTWOKIILDSOFREPRESENTATIVEISSUES、L，ITHREGARDT0TRE2LSURERCRITERIAISPROPERTY1T色CHILICALMANUAL’SSIGHT2ECONOMICCONSEQUENCE’SSIGHTTHEAUTTLORTHILLKS”TECLLILICALMANUAL’SSIGHT”A11D”ECONOMICCONSEQUENCE’SSIGHTLIARE似OEXTREMENESSESOFTREASURERCRITERIA’SPROPER哆FROMMEASPECTOFMEOⅨTHERESEARCHOF仃EASURERCRITERIAISPROPENVFACE僦OTASKS，PERSONALRENECTIVETHIILKINGANDTHEVISTATO觚UREACTUALLYTREASURER嘶T嘶A’SPROPE啊’STECHLLICALILATUREANDECONOMICCONSEQUENCE’S舭AREINTERDEPENDENTTREAUSURERCRITERIA’SPROPENIESHAVETEC王1ILICALNAN鵬，MEYMUSTBEIILLINE、SYSTEIILICANDCONSENTANEOUSSHOULDINOSCULATE謝THOBSEN，ABLEOBJECTIVEPRA【IS；SIMULTANEI吼臼EASURERCRIT耐A’SPROPERTIESHAVEECONOMICCONSEQUENCE’SNANLRE，DI虢RENTPROP嘲IESWILLCREATEDI脆RENT訛ASURERINFBMLATION。AFFECTDI虢RENTMAINBODIES’BENE丘T，SOTHISLEADST11ATTREASURERCRITERIA’SPROPERTIESBECOMEOMCOMESOFBENEFLTCOUNTE印ARTS’BENEFITHAHNONYMTMSWF彤TREASURERCRITERIA’SPROPENIES’TECH血CALNATUREANDECONOMICCONSEQUENCE’SNAMREHASNAMRELYCONJUILCTIONS謝TH鉚OPHILOSOPHYNOTIONS，“TEC圭L工LICALLOGOS’A11D“CULTURELOGOS”，MEREBYTHISO懿RSACHANCEFORRESEARCHIILGTREASURERCRITERIAISPROPERTIESFIROMAPLLILOSOPHICNOTION“LOGOS’’INTHISPARAGRAPHNLEARTICLERENEWEDLYEXPL咖S訛綴LRERCRITERIAISPR叩ENIESUSINGPH主LOSOPHICNOTION“UILISONOUSDEVELOPMENTOFTECHMCALLOGOSANDCULTURELOGOS”，EXENIILGMECOMBINATIONOFNOMATIVESNJDYAILDHISTORICALPROOFSSTUDY，HOPESTOOAHACADEMICDIRECTIONFORTHEESTABLISHINEMANDEXECUTIONOFOURCOUN姆’S向TURETREASURERCRITERIAFSPROPENIESTHEPAPERINDICATES仃EASURERCRIT面A’SPROPER眵ISAMSTITUTIONALA仃ANGEMENTTHATHASTECHILICALLOGOSANDCULTURELOGOSSIMULTANEITYITSTECHLLIC2LLLOGOSANDCULNLRELOGOSAREINTERDEPENDENT，PROMOTINGM昀LALLY，H黜OILIOUSLYUILIFLO鋤NONEBUT戧KINGACCOUNTOFTECHMCALLOGOSANDCULTLLRELOGOSSIMULTANEITY齜LDDEVELOPINGTHEMBALAILCEDLY’訝EASURERCRITERIA’SPROPERTYCANMAKETHEBESTOF“SEF五CAC姆THEPAPERENRICHESMODEMTREASURER也EO巧AND仃EASURERRESEARCH’SMEANS，CANOF|FERACADEMICDIRECTIONSFOR仃EASURERPRACTICE，HASSOMEACADEMICMEAILINGANDREALVALUEKEYWORDSLOGOS；TECHNICALLOGOS；CULTURELOGOS；TREASURERCRITERIA；PROPE啊II

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文現(xiàn)行企業(yè)會計準(zhǔn)則公允價值計量研究姓名魏曉蘭申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師馮建20071101現(xiàn)行企業(yè)會計準(zhǔn)則公允價值計量研究運用歷史與邏輯、分析、比較、歸納、引用等手段。展開深入全面的研究。本文采取了理論與實踐相結(jié)合的方式，本文的寫作思路是在現(xiàn)行會計準(zhǔn)則的一大亮點公允價值的引入的基礎(chǔ)上展開的。本文從公允價值的發(fā)展歷程與概念分析入手，分析了公允價值概念與基本特征、公允價值與其他計量屬性的比較、國內(nèi)外公允價值的發(fā)展歷程與最新動態(tài)。在此基礎(chǔ)上對采用公允價值的外部環(huán)境與理論依據(jù)進(jìn)行了分析，進(jìn)而引導(dǎo)出了公允價值研究的難點問題。文章的后半部分主要從公允價值在我國的實際應(yīng)用方面進(jìn)行了分析。在實際應(yīng)用方面，主要結(jié)合了我國新頒布的企業(yè)會計準(zhǔn)則，總結(jié)了公允價值在新會計準(zhǔn)則中應(yīng)用的主要范圍，進(jìn)一步結(jié)合我國的實際情況，分析了公允價值應(yīng)用可能出現(xiàn)的問題并提出了相應(yīng)的對策。文章最后進(jìn)一步分析了我國上市公司首次實施新會計準(zhǔn)則應(yīng)用公允價值進(jìn)行計量的典型案例及公允價值計量帶來的影響。文章的各部分以邏輯關(guān)系緊密聯(lián)系形成一個內(nèi)容完整的體系。本文通過對計量屬性的分析，認(rèn)為從會計計量本質(zhì)屬性的角度來看，公允價值是一種復(fù)合計量屬性，可以表現(xiàn)為歷史成本、重置成本、可變現(xiàn)凈值、現(xiàn)值。但在新會計準(zhǔn)則中，公允價值是與其他四種計量屬性并列的一種獨立計量屬性，進(jìn)而本文得出了公允價值的理論研究與實務(wù)應(yīng)用存在著嚴(yán)重脫節(jié)、公允價值的理論內(nèi)涵與實務(wù)內(nèi)涵需進(jìn)一步統(tǒng)一、公允價值準(zhǔn)則需進(jìn)一步完善的觀點，并提出了相應(yīng)的建議。在實際應(yīng)用方面，本文結(jié)合公允價值在新會計準(zhǔn)則中的主要應(yīng)用范圍，指出了公允價值在我國應(yīng)用可能會存在以下的問題公允價值取得方式的問題、我國的市場環(huán)境問題、公允價值的可驗證性問題、企業(yè)的盈余管理問題及會計人員面臨的挑戰(zhàn)問題。本文針對這些問題，從以下幾個方面提出了相應(yīng)的對策資本市場的進(jìn)～步完善、培育獨立的第三方市場、企業(yè)治理結(jié)構(gòu)的完善、會計人員素質(zhì)的提高、引入全面收益表及公允價值的充分披露。本文最后對上市公司首次應(yīng)用公允價值進(jìn)行了特例分析，認(rèn)為上市公司在債務(wù)重組、持有金融資產(chǎn)、資產(chǎn)置換等方面應(yīng)用公允價值較為典型并對此進(jìn)行了分析。在分析典型案例的基礎(chǔ)上，本文認(rèn)為應(yīng)用公允價值計量將帶來如下結(jié)果在短期內(nèi)將影響上市公司的估值結(jié)果，投資者更應(yīng)關(guān)注盈利質(zhì)量、企業(yè)隱性資產(chǎn)的顯性化、上市公司對公允價值應(yīng)用采取的謹(jǐn)慎態(tài)度。本文針對上述問題做了初步探索并提出了相應(yīng)解決辦法供業(yè)內(nèi)2

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文關(guān)于新債務(wù)重組會計準(zhǔn)則的影響研究姓名孫琳申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王秀麗20080401ⅡABSTRACTTHEMINISTRYOFFINANCEOFTHEPEOPLE’SREPUBLICOFCHINAFMALLYISSUEDTHENEWACCOUNTINGSTARDSOFBUSINESSENTERPRISESASBESON15FEBRUARY2006WHICHINCLUDESONEBASICSTARDTHIRTYEIGHTSPECIFICSTARDSNO12DEBTRESTRUCTURINGSISANAMENDEDSTARDTHISDISSERTATIONCONDUCTSRESEARCHABOUTTHEISSUESRELATEDTOTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDFIRSTLYAFTERREVIEWINGTHEHISTYOFTHECHINESEACCOUNTINGSTARDS’DEVELOPMENTTHISDISSERTATIONFINDSTHATTHEAMENDMENTMAKESTHESTARDADAPTTOTHEPROGRESSOFCHINESEMARKETECONOMYISALSOCONVERGEDWITHTHEINTERNATIONALFINANCIALREPTINGSTARDSSECONDLYTHISDISSERTATIONEXPATIATESTHEMAINCHANGESOFTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDINCLUDINGTHEIMPROVEMENTOFTHEDEFINITIONOFDEBTRESTRUCTURINGSTHEINTRODUCTIONOFFAIRVALUECONCEPTINTOTHESTARDTHEMEASUREMENTOFTHEPROFITLOSESINDEBTRESTRUCTURINGSTHROUGHTHERESEARCHTHISDISSERTATIONFINDSTHATTHECHANGESINTHISAMENDMENTSTARDIZEDTHEENTERPRISES’ACTIONSINDEBTRESTRUCTURINGSIMPROVEDTHEQUALITYOFTHEFINANCIALINFMATIONTHEKEYOFTHISDISSERTATIONISTHEDEEPRESEARCHONTHEECONOMICCONSEQUENCEMAKINGSUGGESTIONSABOUTTHEIMPLEMENTATIONOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEECONOMICCONSEQUENCEOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDWASSOIMMENSETHATALLINTERESTGROUPSWEREINVOLVEDGENERALLYSPEAKINGTHENEWSTARDAFFECTEDENTERPRISESGOVERNMENTINVENTSTHISDISSERTATIONMAKESSUGGESTIONSONHOWENTERPRISESSHOULDCONDUCTTHEDEBTRESTRUCTURINGSHOWTHEGOVERNMENTCANSUPERVISETHECONDUCTIONSOFTHEENTERPRISESHOWTHEINVENTSMAKETHERIGHTDECISIONSWHATWECANDOTOHELPCONSUMMATETHEDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEDEFECTOFTHISDISSERTATIONISTHELACKOFEMPIRICALRESEARCHDUETOTHEANNUALREPTSTIMELIMITSIHOPETHATTHISDISSERTATIONCANMAKEACONTRIBUTIONTOTHECONSUMMATIONOFCHINESEACCOUNTINGSTARDSKEYWDSDEBTRESTRUCTURING，ACCOUNTINGSTARDS，F(xiàn)AIRVALUE，ECONOMICCONSEQUENCE

簡介：合肥工業(yè)大學(xué)碩士學(xué)位論文新會計準(zhǔn)則對合并財務(wù)報表的影響分析姓名韓瑩瑩申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師嚴(yán)鴻和20080401THEIMPACTANALYSISOFNEWACCOUNTINGSTANDARDSONTHEC0NSOIIDATEDFINANCIALSTATEMENTSABSTRACTWITHTHEGRADUALFORMATIONOFTHEGROUP，ASWELL硒THEEMERGENCEOFANEWWAVEOFMERGERS，THEPARENTCOMPANYREFLECTTHEECONOMICINFORMATIONLONELYTHATHASBEENUNABLETOMEETTHENEEDSOFINFORMATIONUSERS，INORDERTOREFLECTTHEGROUP’SFINANCIALOPERATIONS，THECONSOLIDATEDFINANCIALSTATEMENTSHAVEEMERGEDOURCOUNTRYPREPARATIONOFCONSOLIDATEDFINANCIALSTATEMENTSSINCETHEHISTORYOF10YEARS，WITLLTHEDEEPENINGOFCHINASECONOMICSYSTEMREFORM，RESULTINGINTHECONTINUOUSDEVELOPMENTOFACCOUNTINGREFORM，ANDENHANCETHEDIVERSITYOFTHEPROPERTYRIGHTSOFTHEINVESTORSINTHEQUALITYOFINFORMATIONREQUEST，BUTTHEORIGINALCRITERIAINFORMATIONSYSTEMCANNOLONGERMEETTHENEEDSOFTHEUSERSOFINFORMATIONCONFORMTOTHEDEVELOPMENTOFACCOUNTING，CHINAPROMULGATEDTHENEWACCOUNTINGSTANDARDSTOREGULATETHEACCOUNTINGACTIVITIES，THEPAPERINTHENEWACCOUNTINGSTANDARDSSYSTEMSTUDYITSIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTSFIRSTOFALL，ONTHEPRACTICEOFFOREIGNCONSOLIDATEDSTATEMENTSFROMTHEFOREIGNCONSOLIDATEDSTATEMENTOFTHESTUDYANDGETONCHINA’SPREPARATIONOFCONSOLIDATEDSTATEMENTSOFTHEENLIGHTENMENTTHEPREPARATIONOFOURCONSOLIDATEDSTATEMENTSISINTHEESTABLISHMENTOFSUCCESSFULEXPERIENCEFROMABROADANDONTHEBASISOFTHEDEVELOPMENTOFCHINA’SNATIONALCONDITIONSSUBSEQUENTLYTHISPAPERFROMTHEMERGERTHEORYTHESCOPEOFTHEMERGER，THECOMBINEDMETHODANDTHEMERGEROFCONTENT，ANDCOMPAREANANALYSISOFTHEINTERNALSYSTEMOFTHEOLDANDNEWCRITERIAFORTHEIRIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTS，ANDFROMTHENEEDTOIMPROVETHEPROPOSALFINALLY，THEFOCUSOFTHISCHAPTER，THEDISTINCTIONBETWEENTHEVARIOUSSTATEMENTSINCLUDINGTHEMERGERSOFARHASBEENTHEPREPARATIONOFTHEBALANCESHEET，CONSOLIDATEDINCOMESTATEMENT，CONSOLIDATEDCASHFLOWSTATEMENT，ASWELLASTHEMERGEROFTHENEWOWNER’SEQUITYTABLE，F(xiàn)ROMTHEORETICALANALYSISOFTHECOMBINEDNEWGUIDELINESTHEIMPACTOFSTATEMENTS，ANDTHEEXAMPLESTHEREFORE，THEGENERALFRAMEWORKOFTHISPAPERISTOSTUDYANDSUMMARYSTATEMENTSATHOMEANDABROADCOMBINEDEXPERIENCEINTHETHEORYANDPRACTICE，ONTHEBASISOFTHENEWACCOUNTINGSTANDARDSONTHECONSOLIDATEDFINANCIALSTATEMENTSTHEIMPACTOFTHEMERGERONTHEONEHANDREFLECTSTHEIMPORTANCEOFSTATEMENTS，ONTHEOTHERHANDFORTHEFUTURESTUDYTHEDEVELOPMENTOFACERTAINREFERENCEVALUEKEYWORDSNEWACCOUNTINGSTANDARDS；CONSOLIDATEDFINANCIALSTATEMENTS；IMPACT

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文注冊會計師審計準(zhǔn)則與國際審計準(zhǔn)則比較研究姓名邵青紅申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉新琳20071101注冊會計師審計準(zhǔn)則與國際審計準(zhǔn)則比較研究師審計準(zhǔn)則的產(chǎn)生與發(fā)展及啟示。審計準(zhǔn)則是在一般公正妥當(dāng)?shù)膽T例基礎(chǔ)上，由該國權(quán)威機構(gòu)如會計協(xié)會或國家機關(guān)確認(rèn)并發(fā)布，是審計機構(gòu)和審計人員在執(zhí)行業(yè)務(wù)過程中必須遵守的行為規(guī)范。注冊會計師審計準(zhǔn)則是對注冊會計師審計實務(wù)的總結(jié)，是關(guān)于注冊會計師審計主體資格及其行為的專業(yè)規(guī)范。注冊會計師審計準(zhǔn)則的產(chǎn)生和發(fā)展與一個國家的社會環(huán)境密切相關(guān)，從注冊會計師審計準(zhǔn)則的發(fā)展歷程可以看出，注冊會計師審計準(zhǔn)則由美國向世界各國傳播、由基本財務(wù)報表審計向非基本財務(wù)報表鑒證和會計咨詢與會計服務(wù)領(lǐng)域擴展、由單一國家的審計準(zhǔn)貝JJ向地區(qū)性、國際性審計準(zhǔn)則發(fā)展，國際化是審計準(zhǔn)則發(fā)展的趨勢。第三部分我國注冊會計師審計準(zhǔn)則與國際審計準(zhǔn)則的趨同分析。本部分主要包括注冊會計師審計準(zhǔn)則的國際趨同是我國事計準(zhǔn)則建設(shè)和發(fā)展的方向；我國注冊會計師審計準(zhǔn)則與國際準(zhǔn)則趨同的總體概括；我國注冊會計師審計準(zhǔn)則與國際準(zhǔn)則趨同的具體分析。2006年2月15日財政部頒布的中國注冊會計師執(zhí)業(yè)準(zhǔn)則，滿足了我國經(jīng)濟(jì)體制發(fā)展的需要和準(zhǔn)則國際化的需要。經(jīng)濟(jì)的全球化、信息技術(shù)的廣泛運用、新型市場工具的不斷創(chuàng)新，經(jīng)濟(jì)活動方式的日趨復(fù)雜，都要求注冊會計師的審計技術(shù)、審計方法和審計理念實現(xiàn)突破，實現(xiàn)準(zhǔn)則的國際趨同。我國審計準(zhǔn)則在框架體系、審計模式、審計原則、審計程序和審計風(fēng)險的評估與應(yīng)對、審計證據(jù)的獲取和分析、審計結(jié)論的形成和報告方面與國際審計準(zhǔn)則存在趨同。我國審計準(zhǔn)則充分借鑒國際審計準(zhǔn)則的框架體系，審計模式上采用現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ?，以評估重大錯報風(fēng)險為審計起點。審計原則上要求審計人員保持職業(yè)懷疑態(tài)度，充分考慮可能存在的重大錯報風(fēng)險。審計程序要求審計人員進(jìn)行風(fēng)險評估，根據(jù)評估結(jié)果確定進(jìn)一步審計程序。我國審計風(fēng)險準(zhǔn)則內(nèi)容與國際風(fēng)險準(zhǔn)則內(nèi)容大體一致通過了解被審計單位及其情況，識別和評估財務(wù)撮表層次和認(rèn)定層次的重大錯報風(fēng)險并針對不同層次的重大錯報風(fēng)險采取不同應(yīng)對措施。審計證據(jù)均可采用檢查記錄和文件、檢查有形資產(chǎn)、觀察、詢問、函證、重新計算、重新執(zhí)行和分析性程序獲取。審詩報告分為標(biāo)準(zhǔn)審司‘報告和非標(biāo)準(zhǔn)審計報告，要求對審計人員的責(zé)任和管理層的責(zé)任單獨列示并增加強調(diào)事項段。第四部分我國注冊會計師審計準(zhǔn)則與國際審計準(zhǔn)則的差異分析。本部分主要包括我國審計準(zhǔn)則體系的創(chuàng)新；未區(qū)分審計準(zhǔn)則與審計實務(wù)公告；2

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會計準(zhǔn)則會計信息質(zhì)量特征的對比研究姓名吳茜申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師吳革20080401IIABSTRASCTABSTRASCTTHELATESTACCOUNTINGSTANDARDPUBLISHEDIN2006ABSORBEDLOTSOFINTERNATIONALADVANCEDTHINKINGANDEXPERIENCE,ALLOFWHICHREFLECTEDTHECONVERGENCEONTHEINTERNATIONALTENDENCY,ANDAHUGELEAPONTHEORYHOWEVER,SINCEONLYBEENIMPLEMENTEDUNTILTHEBEGINNINGOF2007,THERESULTOF2006ACCOUNTINGSTANDARDHASNOTBEENSHOWNFLUENTLY,ANDMOSTOFTHECURRENTRESEARCHISLIMITEDWITHININTERPRETINGEVENTHOUGHTHELACKINGOFEXPERIMENTALDATA,ISTILLBELIEVETHATREEXAMINEOLDFRAUDCASESFROMTHEANGLEOF2006ACCOUNTINGSTANDARDCOULDBEAWISECHOICECOMPAREDWITHTHEFORMERONE,WHETHERTHELATESTSTANDARDIMPROVETHEACCOUNTINGINFORMATIONQUALITYORNOTASFARASIAMCONCERNED,THEQUALITYOFACCOUNTINGSTANDARDCANBEJUDGEDBYTHEQUALITYOFTHEPRODUCEDACCOUNTINGINFORMATIONONTHEOTHERHAND,THEBASICREQUIREMENTOFHIGHQUALITYACCOUNTINGINFORMATIONISMEETINGTHEHARMONYOFOBJECTIVITYANDRELEVANCETHEREFORE,THROUGHANALYZINGSOMEREVISEDSTANDARDSANDTHERELATIVECASES,THETHESISTRIESTOEVALUATETHEEFFECTONBOTHOBJECTIVITYANDRELEVANCESIDETHETHESISCANBEDIVIDEDINTOFIVEPARTSTHEFIRSTSECTIONGIVESABRIEFINTRODUCTIONOFTHEENTIRETHINKINGFRAMEWORKTHESECONDSECTIONISTHETHEORETICBASIS,WHICHDISPLAYSTHERELATIONSHIPOFACCOUNTINGSTANDARDITSELFANDTHEACCOUNTINGINFORMATION,THECHARACTERISTICOFHIGHQUALITYACCOUNTINGSTANDARD,ANDTHECURRENTRESEARCHSITUATIONOF2006ACCOUNTINGSTANDARDTHETHIRDSECTIONISTHEMAINCHAPTER,ANDWILLPRESENTAFLUENTANALYSISONTHECOMPARISONOFFORMERANDCURRENTACCOUNTINGSTANDARDSTHEFINALSECTIONWILLSUMMARIZETHECONCLUSIONANDWILLGUIDEOUTTHEENLIGHTENSKEYWORDS2006ACCOUNTINGSTANDARDQUALITYCHARACTERISTICSOFACCOUNTINGINFORMATION

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對于我國非營利組織會計基本準(zhǔn)則的探討姓名胡明潔申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉志翔20080301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對于我國非營利組織會計基本準(zhǔn)則的探討IIABSTRACTINTHEWORLD,ASAKINDOFFORMSINSOCIALORGANIZATIONS,NOTFORPROFITORGANIZATIONSNPOPLAYANECESSARYROLEINDEVELOPMENTDOMESTICGOVERNMENTALANDNONGOVERNMENTALNPOISALSOVERYIMPORTANTINTHECONSTRUCTIONOFMARKETECONOMYCURRENTLY,ALTHOUGHMANYACCOUNTINGSTANDARDSABOUTTHEGOVERNMENTALANDNONGOVERNMENTALNPOARECONSTITUTEDINOURCOUNTRY,ITSEEMSTOBEINCONFUSIONRATHERTHANINSYSTEMCOMPAREDWITHTHEDEPTHOFRESEARCHINOTHERCOUNTRIES,OURRESEARCHOFNPOACCOUNTINGSTANDARDISSTILLNOTENOUGH,ANDNOTHIGHLIGHTEDASTHATOFENTERPRISEACCOUNTINGSTANDARDALONGWITHTHEDEVELOPMENTOFOURECONOMY,ITBECOMESINCREASINGLYIMPORTANTTOSTRENGTHENTHECONSTRUCTIONOFNPOACCOUNTINGSTANDARDSO,ITISVERYURGENTTOHAVEANPOACCOUNTINGSTANDARD,CONCENTRATINGONTHEMAINPOINTSTOCHANGETHEPRESENTCONDITIONJUSTONTHEBASICBACKGROUND,THISPAPERCHOSETHENPOBASICACCOUNTINGSTANDARDASARESEARCHOBJECTANDSTUDIEDSOMEBASICPROBLEMS，INORDERTOHELPTOSETUPOURNPOACCOUNTINGSTANDARDHOWEVER,AACCOUNTINGSTANDARDISNOTONLYTHEONEWITHFORESIGHTTOBEABLETOAPPLYAPERIODINTHEFUTURE,BUTALSOTHEONEWITHPRACTICABILITYTOBEABLETOSOLVEAPRESENTPROBLEMACCORDINGTOCOMPARINGANDANALYSINGRELATEDREFERENCESINCHINAANDOTHERCOUNTRIES,THEAUTHORSETSUPANEWFRAMEOFNPOBASICACCOUNTINGSTANDARD,BASEDONPRESENTNPOACCOUNTINGSTANDARDSANDCOMBINEDWITHTHEACTUALCIRCUMSTANCEOFOURNPOTHISPAPERISBASEDONTHEFULLCONSIDERATIONOFCHARACTERISTICSANDOPERATIONPURPOSEOFNPO,REDEFINESTHEOBJECTSINCLUDEDINNPO,ESTABLISHANACCOUNTINGOBJECTIVEPAYINGEQUALATTENTIONTOENTRUSTEDRESPONSIBILITYANDDECISIONMAKINGABILITY,THROUGHMAKINGREFERENCETOTHERELATEDACCOUNTINGSTANDARDSINCHINAANDOTHERCOUNTRIESANDOURENTERPRISEACCOUNTINGSTANDARDS,MAKESSURETHEMODIFIEDACCRUALBASISINNPOACCOUNTING,POINTSOUTNEWVIEWSPROVINGTHETHEORYOFFIVEMAINFACTORS,STUDIESTHEDETAILSSUCHASTHEFORMATOFTHEFINANCIALREPORTS,ANDDELINEATESTHEFRAMEOFNPOBASICACCOUNTINGSTANDARDKEYWORDSNOTFORPROFITORGANIZATIONNPONPOACCOUNTINGNPOACCOUNTINGSTANDARDS

簡介：長春理工大學(xué)碩士學(xué)位論文公允價值在新會計準(zhǔn)則中的應(yīng)用問題研究姓名劉志卉申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師董曉平20080401ABSTRACTFAIRVALUEISTHEHOTISSUEOFRESEARCHINACCOUNTINGFIELDSINCETHE1970’SESPECIALLY1990’S，F(xiàn)AIRVALUEMEASUREMENTHAS粕EXTENSIVEAPPLICATIONININTERNATIONALACCOUNTINGSTANDARDSANDAMEBEANACCOUNTINGSTANDARDSCHINESEACCOUNTINGSTANDARDSHASBEENINTRODUCEDFAIRVALUEMEASUREMENTSINCE1997WEHAVEEXPERIENCEDTHREESTAGESOFADVOCATINGAVOIDANCEANDREINTRODUCTIONTHEREAREALARGENUMBEROFFAIRVALUEMEASUREMENTSINTHENEWACCOUNTINGSTANDARDSWHICHIMPLEMENTEDINJAN1T2007THERESEARCH011FAIRVALBEINOURNEWACCOUNTINGSTANDARDSWILLHELOTOTHEINTEMATIONALCONVERGENCEANDBETTERPLAYITSROLET1LISPAPER，F(xiàn)ROMTHETHEORETICALISSUESOFFAIRVALUEANALYZESTHECONNOTATIONANDRELATIONSHIPBETWEENOTHERMEASUREMENTSATTRIBUTESOFFAIRVALUETHENITINTRODUCESTHEAPPLICATIONOFFAIRVALUEININTERNATIONALANDAMERICANACCOUNTINGSTANDARDSANDITSENLL曲TENMENTTOCHINAFINALLY，SOMEPROBLEMSANDCOUNTERMEASURESHAVEBEENPUTFORWARDINPRACTICALAPPLICATIONOFFAIRVALUEBASEDONTHEINTRODUCTIONABOUTAPPLICATIONANDINFLUENCEOFOURNEWACCOUNTINGSTANDARDSKEYWORDFAIRVALUEACCOUNTINGSTANDARDSMEASUREMENTATTRIBUTESN

簡介：廈門大學(xué)碩士學(xué)位論文金融工具會計準(zhǔn)則的國際比較姓名余春香申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師曲曉輝20080401ABSTRACTACCOUNTINGSTANDARDSFORFINANCIALINSTRUMENTSISONEOFTHEMOSTCOMPLEXAREAS．STANDARD．SETTINGINSTITUTIONSINMANYCOUNTRIESHAVESPENTALOTOFFINANCIAL，MATERIALANDHUMANRESOURCESINTHISFIELD．AFTER20YEARS’DEVELOPMENT，HOWFARHAVEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSPROGRESSEDWHATKINDSOFPROBLEMSHAVEBEENSOLVEDWHATIMPORTANTENLIGHTENMENTSTHEYMAYHAVEINCHINAMOTIVATEDBYTHESEQUESTIONS，THISSTUDYCARRIESOUTANINTERNATIONALCOMPARISON．RECOGNITIONANDMEASUREMENTHAVEBEENTWOKEYDIFFICULTISSUESINFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSSETTING，ANDALSOTWOFOCIOFTHEPRESENTRESEARCH．SOFAR，AGREEMENTHASBEENREACHEDONRECOGNITIONOFDERIVATIVES．SOTHEFOCUSOFTHESTUDIESONFINANCIALINSTRUMENTSHASMOVEDTOMEASUREMENTWHICHISMORECOMPLICATED．MOSTCOUNTRIESHAVETOADOPTMIXEDMEASUREMENTMODELBECAUSEOFTHEDIFFICULTYINIMPLEMENTINGTHEFAIRVALUE．THISPAPERFIRSTLYMAKESAREVIEWOFTHEINTERNATIONALDEVELOPMENTOFSTANDARDS．WHICHINVOLVESOLIDTHEORETICALFOUNDATION，LONGTERMACCUMULATEDEXPERIENCEANDEMPLOYEESWITHHIGHQUALITY．THESEAREJUSTWHATWEARESHORTOF．THESTUDYBEGINSWITLLTHEISSUESOFRECOGNITIONANDMEASUREMENT，WITHSPECIALATTENTIONTOTHEINITIALRECOGNITIONOFFINANCIALINSTRUMENTS，MEASUREMENTATTRIBUTESOFINITIALRECOGNITION，THECLASSIFICATIONOFFINANCIALASSETSANDFINANCIALLIABILITIESANDFOLLOWUPMEASUREMENTS，F(xiàn)AIRVALUEOPTIONANDTWOMODELSMIXEDMEASUREMENTMODELANDCOMPREHENSIVEMODEL．THEAUTHORFOUNDTHATFAIRVALUEOPTIONISINTRODUCEDANDRESULTSTOTHEDIFFICULTYINTHEANALYSISOFTHENATUREOFMIXEDMEASUREMENTMODELBECAUSEOFTHECATEGORIZATIONOFFINANCIALASSETSANDLIABILITIES．FURTHERMORE，THETHESISSTUDIESTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSINCHINA．ASCHINASFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSMAINLYFOLLOWSINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，THEREFORE，THEFORMULATIONANDAPPLICATIONOFTHESTANDARDSINCHINAAREPAIDSPECIALATTENTIONTO．ANDTHEPRESENTRESEARCHFOUNDTHATSTRATEGIESOFTHELISTEDCOMPANIESHAVEGREATIMPACTONTHECATEGORIZATIONOFFINANCIALASSETS；THEREAREBIASESTOTHECATEGORIZATIONINTHEMANAGEMENTOFTHELISTEDCOMPANIESWHICHMAKE

簡介：企業(yè)會計準(zhǔn)則中公允價值計量屬性運用的研究本論文是作者在參加以下科研課題基礎(chǔ)上完成的，屬于以下科研課題的一部分課題來源企事業(yè)單位委托項目課題負(fù)責(zé)人田中禾教授校內(nèi)賬號407432301碩士學(xué)位論文企業(yè)會計準(zhǔn)則中公允價值計量屬性運用的研究ABSTRACT’ONFEBRUARY15，2006，ANEWSYSTEMOFCHINESEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESWASISSUEDITWASVIEWEDASBEGINNINGOFANEWROUNDOFACCOUNTINGREFORMINCHINAINTHATREFORM，THEUSEOFFAIRVALUEWASTOBESEENASASIGNIFICANTSTEP，MEANWHILEITMARKEDTHATTHEREWASSUBSTANTIVECONVERGENCEBETWEENCHINASACCOUNTINGSTANDARDSANDINTERNATIONALACCOUNTINGSTANDARDSWEKNOWTHATFAIRVALUEISACOMPLEXACCOUNTINGMEASUREMENTATTRIBUTE，WHICHISMARKETBASED，F(xiàn)UTUREORIENTED，ANDFACEDTOTHERISKSANDUNCERTAINTIES，THEREFORE，THEFAIRVALUEACCOUNTINGINFORMATIONISBETTERFORDECISIONMAKINGBYCORPORATEUNDERMODEMMARKETENVIRONMENTNOW，CHINAHASBEENVIGOROUSLYCULTIVATINGUNIFIED，OPEN，COMPETITIVEANDORDERLYMODEMMARKETSYSTEM，ATTHESAMETIMEHASALSOBEENACTIVELYPARTICIPATINGINTHEGLOBALECONOMICCOMPETITIONINTHISCONTEXT，PROMOTINGTHEUSEOFFAIRVALUEWILLHAVEAGREATSIGNIFICANCEINDEVELOPINGCHINASACCOUNTINGSTANDARDSANDSOCIALISTMARKETECONOMYTLLISTHESISHOLDSTHATTHECORPORATEACCOUNTINGSTANDARDISTHEMOSTDIRECTANDRELEVANTACCOUNTINGENVIRONMENTFORUSEOFFAIRVALUEINVIEWOFTHIS，THETHESISTAKESFAIRVALUEMEASUREMENTATTRIBUTEASTHEOBJECTOFSTUDYINCORPORATEACCOUNTINGSTANDARDS，AFTERANALYZINGTHESITUATIONOFTHEAPPLICATIONOFFAIRVALUE’INTHEACCOUNTINGSTANDARDS，WEFOUNDTHATTHEREAREMANYSHORTCOMINGSINCHINASACCOUNTINGSTANDARDSSYSTEMABOUTFAIRVALUETHESESHORTCOMINGSINCLUDETHECONFUSEDCONCEPTOFFAIRVALUE，THELACKOFRECOGNIZEDSTANDARDSOFFAIRVALUE，THESHORTOFSTANDARDIZEDMEASUREMENTOFFAIRVALUEANDEXCESSIVECONDITIONSOFUSEOFFAIRVALUE。THESEDEFICIENCIESHAVESERIOUSLYHAMPEREDTHEAMENDMENT，SUPPLEMENTANDPERFECTOFACCOUNTINGSTANDARDSTOTHISEND，THETHESISPROPOSESSOMEIMPROVEMENTSINTHEAPPLICATIONOFFAIRVALUETOMAKENEWPROGRESSINCONSTRUCTIONOFACCOUNTINGSTANDARDS，THENTOPROMOTETHEPROCESSOFEXTENSIVEUSEOFFAIRVALUEMEASUREMENTATTRIBUTEINCHINAKEYWORDSACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES；FAIRVALUE；THEAPPLICATIONOFFAIRVALUE，

簡介：北京郵電大學(xué)碩士學(xué)位論文廣東電信推行新企業(yè)會計準(zhǔn)則項目過程管理研究姓名潘越申請學(xué)位級別碩士專業(yè)項目管理指導(dǎo)教師徐慧娟20081107北京郵電大學(xué)碩士論文STUDYONPROCESSⅣ【ANAGEMENTOFTHEPROJECTOFCARRYINGOUTTHENEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTDABSTRACTPROJECTMANAGEMENTISANEWLYDEVELOPEDFIELDOFMANAGEMENTSUBJECT，WHICH，ASATHEORYANDMETHODOLOGYHASBEENSUCCESSFULLYAPPLIEDINMANYFIELDSNOWADAYS，ITISATR∞D(zhuǎn)FORENTERPRISESTODEVELOPFASTERBYUSINGPROJECTMANAGEMENTWHICHAIMSATUPGRADINGWORKINGEFFICIENCYSAVINGRESOURCESANDEXALTEDENTERPRISE’SCOMPETITION，ANDBEACCEPTEDBYMOREMANAGERSWITHINTHECORPORATIONCOMPETITIONISSUES，F(xiàn)INANCIALWORKANDMANAGEMENTLEVELSTANDSFORTHECORPORATIONCAPABILITYONLYWITHTHEHEALTHYFINANCIALSYSTEMANDEFFECTUALFINANCIALMANAGEMENTOVERALLCORPORATIONSTRATEGYCANBEACHIEVEDSOITISASIGNIFICANTTASKTOSTUDYTHEAPPLICATIONOFPROJECTMANAGEMENTINFINANCIALWORKTHEOBJECTOFTHISPAPERISTHEPROJCOTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，ANALYZINGSPECIFICALLYABOUTHOWTOGETSUCCESSDURINGAPPLYINGPROJECTMANAGEMENTANDPROCESSMANAGEMENTTHEORYINTHECOURSEOFTHEPROJECT，WHATISMORE，OBTAINGOODECONOMICANDSOCIALBENEFITS，ANDMAKEGREATSIGNIFICANCEFORENTERPRISESINTHEFUTURETOGETBETTERAPPLICATIONOFMODERNMANAGEMENTMETHODSTHEPAPERHASDISCUSSEDSOMECONTENTSCHARACTERISTICSOFPROJECTMANAGEDAFTERANALYSESONPROJECTMANAGEAPPLIEDTOCOMPLETETHEPROJCCTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，THETEXTINDICATESTHATCORPORATIONSSHOULDSETUPSYSTEMOFPROJECTMANAGETHECOREOFTHISSYSTEMISWITHRESPONSIBILITYFORPROJECTITALSOSHOULDPROMOTESOLIDIFICATIONTOTEAMMEMBERSONLYTHESEBRINGINTOEFFECT，CORPORATIONSCANGETCOMPETEDSUPERIORITYTOBECONCLUDED，BASEDONTHESTUDYOFHOWTHETHEORYOFPROJECTPROCESS

簡介：東北財經(jīng)大學(xué)碩士學(xué)位論文金融工具會計準(zhǔn)則的變革及與國際準(zhǔn)則比較研究姓名韓曉敏申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王春山20071201ABSTRACTFROM20CENTURY70’SON,INTERNATIONALAEEOUNTANEYSBOUNDARYHASBEENEOLLEENTRATEDONRESEARCHANDESTABLISHFITMEIALINSLNMLENTACCOTMTANEYSSTANDARD,ANDOBTLLILLASERIESOFRESULTS．AMONGTHEM,THEINTERNATIONALACCOUNTINGSTANDARDCOMMITTEEIASBANDTHEUNITEDSTATESFINANCEACCOUNTANCYSTANDARDCOMMITTEEFASBARCMOSTMPI銷伽‰．OURCOUNLLYBEGANTOL讎AREHFINANCEINSLZUMCNTFROMTHE20CENTURY70’S．THESERESEARCHWORKFILLEDUPOULRBLANKOF丘瑾咀∞INSLRUMENTTHEORIESTOSOMEEXTENT,PROMOTEDTHEDEVELOPMENTOF痂啷∞IALRISKMANAGEMENT,PROVIDEDNECESSITYTHEORIESINSTR眥TIONINORDELTOIMPLEMENTTHEFORACTUALBUSINESS．FEBRUARY15,2006，OURCOUNTRY’SFINANCEMINISTRYISSUED蜊BUSINESS伽卿∞AOEOUNTANCYSSTANDARD，NEWSTANDARDINCOLLCCMINGFTLLMLCEINSLRUMENTCONTAINS4，THESEFOURAEEOTMTANEYSSTANDARDSRESPECTIVELYISTHEBUSINESSEN佃_P婦AEEOTMTANEYSSTANDARDNO．22FINANCEINSLRUMETATSREEOGNITIOLLANDMEASMENT}，THEBUSINE,,SL‰RORISEAEEOUNTANEYSSTANDARDNO．23一FIMNEIALASSET‘STRAMFER．‘THEBUSINESSENTERPRISEAEEOUNTAAEYSSTANDARDNO．24．HED萄NGANDITHEBUSINESSLNTELVRISEACEOUNTANCYSSTANDARDNO．37FINANCEILLSLLUMCNT．．PRESENTATIONANDDISCLOSURE}幽FOLLOWSCALLNEWST鋤DARDS．THESEFOURSTANDARDSISAWHOLE．OETOBER30，2006，THEMINISTRYOFFINANCERELEASENO．1812006TOISSUETHEBUSINESSEMERLRISEAEEOUNTANEYSSTANDARDGIIIDEBOOK}．THISGUIDEBOOKG此ANDCOMPLEMENTTHENEWSTANDARD．THISTEXTISMAINLYADOPTEDN01TLL∞∞ARCHMETHOD，BYTHROUGHOFANALYZETHEN州STANDARDANDOLDSYSTEMANDINTERNATIONALL啪,OUNL．ANCYSTANDARD,ANALYZEANDRESEARCHTHELTCATEDPROBLEMOFTHEN刪FMANEESTANDARDS，ANDUYHARDTOGETLNOREREASOMBLEOFLZCATMENT．ANYTHINGSARENTFAULTLESSANDTHENEWSTANDARD伽NOTBEEXCEPTION．THROUGHOFANALYSISANDCOMPARISON,POINTOUTTTHESHORTAGES,AND仃YTOPUTFORWARDMYSELF’SSUGGESTIONS．I