簡(jiǎn)介：廈門(mén)大學(xué)碩士學(xué)位論文開(kāi)發(fā)支出信息含量研究滬深股市實(shí)施新會(huì)計(jì)準(zhǔn)則的證據(jù)姓名劉曉璐申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師曲曉輝20090401ABSTRACTRDISVERYHELPFULFORENHANCINGTECHNOLOGICALCONTENTOFPRODUCTSANDINCREASINGCORECOMPETITIVENESSOFTHECOMPANIESRDREQUIRESCOMPANIESTOINVESTLARGEAMOUNTOFMONEYHOWEVERMANYCOMPANIESDONOTCONDUCTRDBECAUSERDEXPENDITURESARECREDITEDTOEXPENSEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESASBE，2006ABOUTRDCAPITALIZATIONREDUCESTHECONCERNSOFCOMPANIESTOSOMEEXTENTTHERULEENCOURAGESENTERPRISESTOINVESTINRDSOASTOIMPROVETHEOPERATINGCONDITIONSASBE2006ABOUTCAPITALIZATIONOFRDORIGINATEDFROMINTERNATIONALFINANCIALREPORTINGSTANDARDSTHISPAPERCOMPARESRDACCOUNTINGTREATMENTSOFSOMECOUNTRIESANDANALYSESTHENEEDFORINTERNATIONALCONVERGENCECAPITALIZATIONOFRDHASOFFEREDNEWINFORMATIONTOINVESTORSHASTHEINFORMATIONBEENNOTICEDBYTHESTOCKMARKETISTHEREANYMARKETREACTIONISTHEREANYACCOUNTINGINFORMATIONCONTENTALLABOVEARETHEFOCUSESINTHISPAPERTHISSTUDYEMPIRICALLYEXAMINESTHEISSUESMENTIONEDABOVEUSINGDATAOFFINANCIALSTATEMENTSOF2007PREPAREDBYLISTEDASHARECOMPANIESINSHANGHAIANDSHENZHENSTOCKEXCHANGESASSAMPLESACCORDINGTOTHERESULTS，RECOGNITIONOFRDHASSIGNIFICANTINDUSTRYCHARACTERISTICSALTHOUGHTHESTOCKMARKETSHAVEGIVENPOSITIVEPRICEREACTION，ENTERPRISESTHATRECOGNIZEDRDDIDN’TSHOWHIGHERVALUERELEVANCEOFACCOUNTINGINFORMATIONCOMPARINGTOTHOSEWHODIDN’TRECOGNIZEITTHISSHOWSTHATTHESTOCKMARKETSHAVENOTBEENABLETODISTINGUISHBETWEENTHEMTHISPAPERREVEALSTHEREASONSASFOLLOWSIMMATURESTOCKMARKET，IRRATIONALINVESTORS，NEGLECTOFRD，TOOBRIEFLYDISCLOSUREINTHENOTES，SUBJECTIVITYOFRECOGNITION，ANDUNPREDICTABILITYTHEAUTHORBELIEVESTHATRDISAPOWERFORCOMPANIESCOMPANIESSHOULDPAYGREATATTENTIONANDCONCENTRATIONTORDBECAUSERDHASTIMELAGANDCUMULATIVEEFFECT，COMPANIESTHATMADEINVESTMENTINRDWOULDHAVEMOREPOTENTIALTOSUCCEEDKEYWORDSRD；MARKETREACTION；ACCOUNTINGINFORMATIONCONTENT

簡(jiǎn)介：改革開(kāi)放30多年來(lái)，我國(guó)吸收外商投資取得了舉世矚目的成就，極大地促進(jìn)了社會(huì)生產(chǎn)力和人民生活水平的提高，對(duì)國(guó)民經(jīng)濟(jì)的促進(jìn)作用不斷增強(qiáng)。但是長(zhǎng)期以來(lái)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則與中國(guó)會(huì)計(jì)準(zhǔn)則之間的差異造成了外商投資企業(yè)兩套報(bào)表的會(huì)計(jì)核算模式。這對(duì)跨國(guó)企業(yè)以及跨國(guó)上市公司的會(huì)計(jì)核算與會(huì)計(jì)信息披露形成了障礙。財(cái)政部于2006年2月15日全面推出了由一項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則組成的新會(huì)計(jì)準(zhǔn)則。此次發(fā)布的企業(yè)會(huì)計(jì)準(zhǔn)則強(qiáng)化了為投資者和社會(huì)公眾提供決策有用會(huì)計(jì)信息的新理念，實(shí)現(xiàn)了與國(guó)際慣例的趨同。中國(guó)新企業(yè)會(huì)計(jì)準(zhǔn)則的實(shí)施對(duì)外商投資企業(yè)的會(huì)計(jì)核算與信息披露產(chǎn)生了巨大的影響。本文的研究建立在實(shí)證會(huì)計(jì)理論以及會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果論的理論基礎(chǔ)上。論文運(yùn)用案例分析法選取了一家典型的生產(chǎn)型外商投資企業(yè)S公司進(jìn)行分析，探討了新會(huì)計(jì)準(zhǔn)則中基本準(zhǔn)則和借款費(fèi)用準(zhǔn)則、固定資產(chǎn)準(zhǔn)則、無(wú)形資產(chǎn)準(zhǔn)則、關(guān)聯(lián)方披露準(zhǔn)則以及財(cái)務(wù)報(bào)表列報(bào)準(zhǔn)則這五項(xiàng)具體準(zhǔn)則對(duì)外商投資企業(yè)會(huì)計(jì)核算與信息披露的影響。本文的研究表明因?yàn)橹袊?guó)舊企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的差異具有延續(xù)性，所以外商投資企業(yè)并不能終止兩套報(bào)表并行的現(xiàn)狀，但是新準(zhǔn)則在很大程度上能減少外商投資企業(yè)的核算成本，包括時(shí)間成本、人力資源成本、貨幣資金成本以及審計(jì)成本。新準(zhǔn)則借款費(fèi)用資本化條件與國(guó)際接軌使新購(gòu)建的固定資產(chǎn)在兩種制度下的計(jì)量達(dá)到了統(tǒng)一從而減少企業(yè)核算的麻煩。同時(shí)新準(zhǔn)則通過(guò)對(duì)企業(yè)會(huì)計(jì)信息披露的規(guī)范與制約增加了外商投資企業(yè)會(huì)計(jì)信息透明度。本文的案例S公司在新舊會(huì)計(jì)準(zhǔn)則過(guò)渡中采用的會(huì)計(jì)核算方法對(duì)在中國(guó)的其他外商投資企業(yè)和其他類(lèi)型的企業(yè)有一定的啟示和借鑒作用。透過(guò)新準(zhǔn)則對(duì)會(huì)計(jì)核算與信息披露的影響分析，可看出國(guó)家對(duì)高新產(chǎn)業(yè)、優(yōu)秀制造業(yè)的扶持態(tài)度以及對(duì)跨國(guó)公司在關(guān)聯(lián)交易方面的監(jiān)管力度的加強(qiáng)，外商投資者應(yīng)予以關(guān)注。

簡(jiǎn)介：分類(lèi)號(hào)密級(jí)UDC編號(hào)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)公司盈余質(zhì)量的影響研究新會(huì)計(jì)準(zhǔn)則對(duì)公司盈余質(zhì)量的影響研究基于我國(guó)基于我國(guó)A股上市公司的實(shí)證分股上市公司的實(shí)證分析研究生姓名陳姣指導(dǎo)教師姓名、職稱(chēng)周曉東教授張艷副教授學(xué)科、專(zhuān)業(yè)名稱(chēng)會(huì)計(jì)學(xué)研究方向盈余質(zhì)量2010年04月南華大學(xué)學(xué)位論文原創(chuàng)性聲明I目錄目錄摘要1ABSTRACT31引言511研究背景512研究意義613相關(guān)文獻(xiàn)綜述614研究?jī)?nèi)容及研究框架915研究方法及創(chuàng)新之處112盈余質(zhì)量的相關(guān)理論基礎(chǔ)1321盈余質(zhì)量的涵義1322盈余質(zhì)量的計(jì)量方法153新會(huì)計(jì)準(zhǔn)則對(duì)上市公司盈余質(zhì)量的影響分析1931盈余質(zhì)量的影響因素分析1932新會(huì)計(jì)準(zhǔn)則的主要變化及其對(duì)盈余質(zhì)量的影響2333小結(jié)284新會(huì)計(jì)準(zhǔn)則整體對(duì)上市公司盈余質(zhì)量影響實(shí)證研究2941研究設(shè)計(jì)2942樣本說(shuō)明3143描述性統(tǒng)計(jì)與相關(guān)性分析3244回歸結(jié)果與分析36

簡(jiǎn)介：天津理工大學(xué)碩士學(xué)位論文金融危機(jī)背景下新會(huì)計(jì)準(zhǔn)則施行的穩(wěn)健性效果研究來(lái)自滬市A股上市公司的實(shí)證檢驗(yàn)姓名魏艷申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)企業(yè)管理指導(dǎo)教師李虹20100101

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文典當(dāng)業(yè)執(zhí)行新會(huì)計(jì)準(zhǔn)則的難點(diǎn)及對(duì)策姓名郭利群申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師欒甫貴20090301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文典當(dāng)業(yè)執(zhí)行新會(huì)計(jì)準(zhǔn)則的難點(diǎn)及對(duì)策IIABSTRACTPAWNBROKINGASANOLDINDUSTRIESINRECENTYEARSISDEVELOPINGRAPIDLYPAWNWITHFINANCEQUICKCONVENIENTFLEXIBLEFEATURESINTHESOCIALECONOMICLIFEISPLAYINGANINCREASINGLYIMPTANTROLEPAWNSHOPACCOUNTINGSYSTEMDUETOFREQUENTCHANGESINTHEREGULATYAUTHITIESRATHERTHANUNIFIEDSOMEIMPLEMENTATIONOFTHEPEOPLESBANKIN1997S“PAWNSHOPBASICSYSTEMOFACCOUNTING“SOMEIMPLEMENTATIONOFTHE“ENTERPRISEACCOUNTINGSYSTEM““SMALLBUSINESSACCOUNTINGSYSTEM“OTHERSIMPLEMENTATIONOFTHE“FINANCIALACCOUNTINGSYSTEM“PAWNBROKINGIMPLEMENTATIONOFTHEACCOUNTINGSYSTEMISNOTUNIFIEDPAWNBUSINESSESNMATIVEACCOUNTINGINFMATIONPROVIDEDBYTHELACKOFCOMPARABILITYHINDEREDTHEDEVELOPMENTOFTHEINDUSTRYSTARDIZATIONPROCESSISNOTCONDUCIVETOTHEINDUSTRYREGULATYSUPERVISIONJULY202009THEMINISTRYOFFINANCEISSUEDA“PAWNCPATEEXECUTIVES“ENTERPRISEACCOUNTINGSTARDS“PROVIDESANUMBEROFCONVERGENCE“TOREGULATEFINEPAWNINDUSTRYSPECIFICBUSINESSTHEACCOUNTINGTREATMENTFTHEPAWNBUSINESSUNIFIEDACCOUNTINGSYSTEMSINCETHENEWGUIDELINESFTHEINTRODUCTIONOFFAIRVALUEAMTIZEDCOSTREALINTERESTRATESFUTURECASHFLOWSDISCOUNTEDNOTIONSSUCHASTHEACCOUNTINGMEASUREMENTBASISISASIGNIFICANTCHANGEINACCOUNTINGPAWNINDUSTRYWILLFACEINTHEPRACTICALLEVELANUMBEROFDIFFICULTIESINDERTOBETTERADAPTTOTHEACTERISTICSOFPAWNINDUSTRYTOMEETTHEDEVELOPMENTNEEDSPAWNPAWNBUSINESSESSHOULDADOPTTHEWAYSTOPROMOTETHEIMPLEMENTATIONOFNEWACCOUNTINGSTARDSBECOMEAPAWNCURRENTPROBLEMSTOBESOLVEDTHISISTHEPURPOSEOFTHISSTUDYINTHISPAPERTHETHEETICALLEVELFIRSTSETOUTTHENATUREROLEOFTHEPAWNTHENANALYZETHEACTERISTICSOFACCOUNTINGPAWNANALYSISOFNEWACCOUNTINGSTARDSIMPACTONTHEPAWNPAWNCOMPANYISCURRENTLYEXPLINGTHEDIFFICULTIESENCOUNTEREDINTHEIMPLEMENTATIONOFNEWGUIDELINESTECHNIQUESTODEALWITHDIFFICULTSPECIFICMEASURESPUTFWARDASPECIFICRESPONSEFROMTHESEVENMEASURESFIRSTPAYATTENTIONTOCHANGESINPHILOSOPHYTHESECONDISTOSTRENGTHENTHEDEPARTMENTSTOFACILITATECOLLABATIONTHIRDTHENEWGUIDELINESISTOESTABLISHSUPPTINGACCOUNTINGSYSTEM4ISTOIMPROVETHEOVERALLQUALITYOFEMPLOYEES5ISTOINCREASETECHNOLOGYDEVELOPMENTEFFTSACTIVELYPROMOTETHEPROCESSREENGINEERINGCAREINFMATIONSYSTEMSDEVELOPMENT6BOOKSTHROUGHTHEAUXILIARYTOACCURATELYACCOUNTFTHEAMOUNTOFTAXABLEINCOME7OTHERREGULATYAUTHITIESTOSTRENGTHENCOMMUNICATIONCODINATIONFTHEPAWNBUSINESSPRUDENCETOCREATEAGOODEXTERNALCONDITIONS

簡(jiǎn)介：蘭州大學(xué)碩士學(xué)位論文我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則路徑選擇、國(guó)際趨同及等效研究姓名王海鳳申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)管理學(xué)會(huì)計(jì)學(xué)指導(dǎo)教師萬(wàn)紅波20090501碩一IJ學(xué)位論文我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則路徑選擇、國(guó)際趨同及等效研究ABSTRACTALONGWITHTHEDEVELOPMENTOFECONOMICGLOBALIZATION，ACCOUNTINGSTANDARDSOFDIFFERENTCOUNTRIESAREBECOMINGCONSISTENTNOW．MANYCOUNTRIESPURSUITTHEINTERNATIONALFINANCIALREPORTINGSTANDARDS，ORTOTALLYTHEUSEOFINTERNATIONALFINANCIALREPORTINGSTANDARDS，ORINPARTFROMTHEINTERNATIONALFINANCIALREPORTINGSTANDARDS，CHINAHASTOMAKEBUSINESSACCOUNTINGSTANDARDSEQUIVALENTWITHIFRS’COUNTRIESANDREGIONSACCOUNTINGSTANDARDS。INTERNATIONALACCOUNTINGSTANDARDSCOORDINATION，CONVERGENCEANDUNITYARETHENATUREOFTHEINTERESTSOFEACHCOUNTRYOFNEGOTIATIONS，COORDINATIONANDGAME．THEREFORE，THEPAPERINDEPTHSTUDYONTHECHANGESAPPROPRIATETHEPATHCHOICEOFCHINA’SACCOUNTINGSTANDARDS，THEELIMINATIONOFCHINASINTERNATIONALCONVERGENCEANDEQUIVALENTCONSTRAINTS，SOTHATCHINA’SACCOUNTINGSTANDARDSFURTHERIMPROVEANDSPEEDUPTOTHEINTERNATIONALEQUIVALENTACCOUNTINGSTANDARDSISOFGREATSIGNIFICANCEATTHISSTAGE．THECHINESEFINANCIALACCOUNTINGSTANDARDSBOARDFASBHASISSUED38ITEMSOFCONCRETECRITERIONSAND1BASICCRITERIONONFEBRUARY15，2006．THISPAPERWILLCOMPAREDIFFERENTPATHSWITHEACHOTHERINDIFFERENTCOUNTRIESTOREACHCONSISTENCEOFACCOUNTINGSTANDARDS，ANDPUTFORWARDTHEPROPOSALABOUTREFORMINGACCOUNTINGSYSTEMINCHINABASEDONTHEGROUNDOFREFORM，ANDITISINEVITABLETHATCHINESEACCOUNTINGSTANDARDSWILLCONVERGE、析T11INTERNATIONALSTANDARDSANDREACHEQUIVALENCE；ATTHESAMETIME，THISPAPERHASANALYZEDTHESAMENESSANDDISCREPANCYBETWEENCHINESEACCOUNTINGSTANDARDSCASANDINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，ANDPOINTEDOUTTHATSUBSTANTIVECONVERGENCEHADREALIZED．HOWEVER，“CONVERGENCEISONLYPROCESS，EQUIVALENCEISULTIMATEGOAL”，ANDEQUIVALENCEISNOTEASYWHICHNEEDEVERYASPECTS’EXERT．SOTHEPAPERGIVESSOMESUGGESTSABOUTINTEMATIONALSTANDARDIZATION．KEYWORDSCAS；IFRS；PATHCHOICE；CONVERGENCE；EQUIVALENCE

簡(jiǎn)介：YI0LR11L15LLL2LLLL8LLLL3RLLLHIOLLRL1F11分類(lèi)IJF230諼學(xué)夫海碩士學(xué)位論文新債務(wù)霞組會(huì)計(jì)準(zhǔn)則研究曠溪導(dǎo)師姓名職稱(chēng)悶淑榮副教授申請(qǐng)學(xué)位搬別管理學(xué)碩士學(xué)科專(zhuān)ⅡK名稱(chēng)會(huì)計(jì)學(xué)論文提交日期2009年3月16日論文答辯日期2009年4月10EL學(xué)位授干單位長(zhǎng)安大學(xué)答辯委員會(huì)主席學(xué)位論文評(píng)閱人周?chē)饨淌贏(yíng)BSTRACTWITHTHEFURTHERDEVELOPMENTOFTHESOCIALISTMARKETECONOMYINOURCOUNTRYANDTHECONTINUALEXPANSIONOFTHECAPITALMARKET，THECOMPETITIONAMONGCORPORATIONSISBECOMINGINTENSESOFINANCIALDISTRESS，SALESDECLINE，ANDEVENINCAPABILITYTEPAYTHEDEBTSDUEAREUNAVOIDABLEINSOMECORPORATIONSWHENTHEDEBTORHASFINANCIALDIFFICULTYBOTHSIDESOFDEBTSWILLOFTENSEEKTHELEASTCOSTINGWAYTOSETTLETHEDEBTS，THATISDEBTRESTRUCTURINGSINCETHE1990S，DEBTRESTRUCTURINGHASBEENQUITENORMALINTHEPRACTICALECONOMICOPERATIONINTHELISTEDCOMPANIESOFOURCOUNTRYWHICHMAKESITNECESSARYTEGULATETHESTANDARDSOFDEBTRESTRUCTURINGACCOUNTINGAFTERTHEMINISTRYOFFINANCEFIRSTISSUEDTHEDEBTRESTRUCTURINGACCOUNTINGSTANDARDSIN1998，ITHASUNDERGONETWICEREVISIONSIN2001AND2006BASEDONTHE1998VERSIONTHE2006VERSIONWASCHANGEDALOT，WHILETHE2006VERSIONALMOSTKEEPSTHESOMECONTENTOFTHE1998VERSIONWECANSEETHATAFTERTHEPROFOUNDREFORMATIONIN2001，THEDEBTRESTRUCTURINGSTANDARDSRETURNSTOTHEMAINIDEAOFTHE1998VERSIONTHISISAMAINFEATUREOFTHESTANDARDSOFDEBTRESTRUCTURINGACCOUNTINGAMONGVARIOUSACCOUNTINGSTANDARDSSOITAROUSESWIDEATTENTIONFROMTHEACADEMICWORLDWHETLLERTHENEWSTANDARDSOFDEBTRESTRUCTURINGOF2006CANAVOIDTHEPROBLEMSAFTERTHE1998VERSIONOFSTANDARDSWASPUTINTOUSE，THEPOSSIBLEPROBLEMSTHATMAYAPPEARWHENITISINOPERATIONBECOMETHEFOCUSOFOURATTENTIONBY2008，THENEWSTANDARDSHAVEBEENINOPERATIONINTHELISTEDCOMPANIESOVERONEYEARSOTHISTHESISINTRODUCESTHETHEORETICBASISOFDEBTRESTRUCTURINGANDTHROUGHCOMPARATIVEANALYSIS，ITCOMPARESTHE2006STANDARDSOFDEBTRESTRUCTURINGANDFINANCIALACCOUNTINGSTANDARDSOFAMERICAANDITALSOCOMPARESTHE2006STANDARDSWITHTHE2001VERSIONATTHESAMETIME，謝MTHEREPORTANALYZINGTHEGENERALTRADEOFTHESHANGHAIANDSHENZHENSTOCKMARKETMADEBYTHESTOCKEXCHANGETHISTHESISCONCLUDESWITHTHEECONOMICCONSEQUENCESOFTHENEWSTANDARDSANDSOMESUGGESTIONSTOIMPROVETHESTANDARDSKEYWORDSDEBTRESTRUCTURING；COMPARATIVEANALYSIS；ECONOMICCONSEQUENCELL

簡(jiǎn)介：會(huì)計(jì)的產(chǎn)生和發(fā)展是人類(lèi)社會(huì)生產(chǎn)力進(jìn)步和經(jīng)濟(jì)發(fā)展的產(chǎn)物，伴隨著經(jīng)濟(jì)全球化進(jìn)程的加快和國(guó)際資本市場(chǎng)的日益發(fā)展，會(huì)計(jì)準(zhǔn)則的國(guó)際趨同成為當(dāng)前國(guó)際會(huì)計(jì)的發(fā)展方向?；仡櫸覈?guó)會(huì)計(jì)改革和會(huì)計(jì)準(zhǔn)則建設(shè)的歷程，會(huì)計(jì)準(zhǔn)則的國(guó)際趨同一直是我國(guó)會(huì)計(jì)改革的一個(gè)中心議題。我國(guó)財(cái)政部先后發(fā)布實(shí)施了企業(yè)會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則，逐步的學(xué)習(xí)國(guó)際會(huì)計(jì)準(zhǔn)則，研究國(guó)際會(huì)計(jì)準(zhǔn)則，消除差異，與國(guó)際會(huì)計(jì)準(zhǔn)則趨同。2006年我國(guó)頒布了新的會(huì)計(jì)準(zhǔn)則體系，新準(zhǔn)則是我國(guó)會(huì)計(jì)準(zhǔn)則建設(shè)的里程碑也是我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的最新成果。那么，我國(guó)新會(huì)計(jì)準(zhǔn)則和國(guó)際會(huì)計(jì)準(zhǔn)則在總體趨同的情況下還存在哪些方面的差異是值得我們進(jìn)一步研究的問(wèn)題。本文在探討會(huì)計(jì)準(zhǔn)則國(guó)際趨同的概念、各國(guó)會(huì)計(jì)準(zhǔn)則存在差異的原因等基本問(wèn)題后，采用比較研究法和文獻(xiàn)研究法，對(duì)我國(guó)現(xiàn)行會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則存在的主要差異進(jìn)行理論研究。首先將基本準(zhǔn)則和編報(bào)財(cái)務(wù)報(bào)表的框架進(jìn)行比較，分析二者存在的差異。在此基礎(chǔ)上，重點(diǎn)分析了固定資產(chǎn)準(zhǔn)則、政府補(bǔ)助準(zhǔn)則、資產(chǎn)減值準(zhǔn)則和企業(yè)合并準(zhǔn)則的差異和差異產(chǎn)生的原因。其次，對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則存在差異進(jìn)行了實(shí)務(wù)研究，以公開(kāi)發(fā)行H股公司為樣本，對(duì)17家同時(shí)發(fā)行A股和H股的上市公司2007年境內(nèi)外年報(bào)進(jìn)行調(diào)查，通過(guò)計(jì)算差異額和差異率來(lái)定量研究按照國(guó)際會(huì)計(jì)準(zhǔn)則和我國(guó)會(huì)計(jì)準(zhǔn)則雙重披露凈利潤(rùn)的差異程度。找出造成雙重披露凈利潤(rùn)差異的主要影響因素，最后分析了現(xiàn)存差異的影響，提出了未來(lái)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同的建議。

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)博士學(xué)位論文會(huì)計(jì)信息的質(zhì)量與經(jīng)濟(jì)后果研究基于新準(zhǔn)則公允價(jià)值視角下的理論分析與經(jīng)驗(yàn)證據(jù)姓名譚洪濤申請(qǐng)學(xué)位級(jí)別博士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師蔡春20081101會(huì)計(jì)信息的質(zhì)量與經(jīng)濟(jì)后果研究強(qiáng)力干預(yù)經(jīng)濟(jì)活動(dòng)的制度背景下，研究影響公允價(jià)值的價(jià)值相關(guān)性及其影響因素，可為繼續(xù)完善公允價(jià)值相關(guān)準(zhǔn)則提供參考。公允價(jià)值不僅反映著市場(chǎng)的觀(guān)點(diǎn)，而且也會(huì)反饋FEEDBACK會(huì)計(jì)信息給市場(chǎng)，造成經(jīng)濟(jì)后果。始于2007年下半年的美國(guó)“次貸“危機(jī)至今仍在蔓延演變。人們?cè)谧l責(zé)房地產(chǎn)信貸機(jī)構(gòu)濫發(fā)低質(zhì)貸款的同時(shí)，也紛紛指責(zé)會(huì)計(jì)尤其是公允價(jià)值會(huì)計(jì)歪曲了信息，對(duì)危機(jī)的發(fā)展和擴(kuò)大起到了推波助瀾的作用。有學(xué)者甚至宣稱(chēng)，公允價(jià)值會(huì)計(jì)模式是鼓吹泡沫的模型ABUBBLE．BLOWINGMODEL①。那么究竟公允價(jià)值是更好地反映了應(yīng)該反映的經(jīng)濟(jì)狀況REFLECTSWHATSHOULDBE，還是歪曲了現(xiàn)實(shí)盡管業(yè)界討論激烈；但實(shí)證研究并不多見(jiàn)I對(duì)這個(gè)問(wèn)題進(jìn)行探討，有助于監(jiān)管當(dāng)局充分認(rèn)識(shí)公允價(jià)值對(duì)金融市場(chǎng)的經(jīng)濟(jì)后果，從而及時(shí)調(diào)整監(jiān)管政策，維護(hù)金融穩(wěn)定F本文嘗試在這方面尋找經(jīng)驗(yàn)證據(jù)。本文以新準(zhǔn)則公允價(jià)值為視角，研究會(huì)計(jì)信息的質(zhì)量與經(jīng)濟(jì)后果問(wèn)題。研究路徑由面到點(diǎn)逐步深入。針對(duì)新準(zhǔn)則，全面檢驗(yàn)了以公允價(jià)值為最大改變的新準(zhǔn)則的會(huì)計(jì)信息質(zhì)量，在驗(yàn)證新準(zhǔn)則會(huì)計(jì)信息質(zhì)量比1日準(zhǔn)則全面改善的前提下，重點(diǎn)對(duì)公允價(jià)值會(huì)計(jì)信息從輸入和輸出角度進(jìn)行研究。．從輸入角度；圍繞體現(xiàn)會(huì)計(jì)準(zhǔn)則的基本目標(biāo)決策有用性韻最重要的會(huì)計(jì)信息質(zhì)量屬性之÷價(jià)值相關(guān)性，研究影響公允價(jià)值價(jià)值相關(guān)性的因素及其影響方式。盡管公允價(jià)值會(huì)計(jì)信息的經(jīng)濟(jì)后果可以研究的范疇很多，但本文選取其最直接的經(jīng)濟(jì)后果之一即股市反應(yīng)進(jìn)行研究。因此，從輸出角度研究公允價(jià)值時(shí)，主要研究以公允價(jià)值計(jì)量的會(huì)計(jì)信息是否與股市的過(guò)度反應(yīng)存在必然聯(lián)系。研究的基本思路是首先，運(yùn)用分析性范式，在界定有關(guān)概念的基礎(chǔ)上，對(duì)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)信息質(zhì)量、公允價(jià)值的價(jià)值相關(guān)性及其影響因素和公允價(jià)值與股市過(guò)度反應(yīng)三個(gè)問(wèn)題進(jìn)行理論推導(dǎo)演繹；其次，‘探討影響會(huì)計(jì)信息的輸入和輸出的制度背景；而后以理論推導(dǎo)結(jié)論為指引，結(jié)合制度背景，在回顧相關(guān)文獻(xiàn)的基礎(chǔ)上對(duì)上述三個(gè)問(wèn)題分別進(jìn)行研究設(shè)計(jì)和實(shí)證檢驗(yàn)分析；最終，歸納總結(jié)本研究的結(jié)論，指出創(chuàng)新與貢獻(xiàn)，給出政策建議，展望未來(lái)研究方向，從而形成了一次以新準(zhǔn)則公允價(jià)值為視角，分析性范式演繹與經(jīng)驗(yàn)。STELLAFEARNLEYANDSHYAMSUNDER,2007。PURSUITOFCONVERGENCEISCOMINGATTOOHIGHACOST．VMANCIALTNNES．AUG23，2

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