30578.新企業(yè)會計準(zhǔn)則對會計信息價值相關(guān)性影響的研究基于資產(chǎn)負債表觀視角

1、扉頁：獨創(chuàng)性聲明本人聲明所呈交的論文是我個人在導(dǎo)師指導(dǎo)下進行的研究工作及取得的研究成果。除了文中特別加以標(biāo)注和致謝的地方外，論文中不包含其他人或集體已經(jīng)發(fā)表或撰寫過的研究成果，對本文的研究做出貢獻的集體和個人均已在論文中作了明確的說明并表示了謝意。研究生簽名：盈日期：銎竺：堡：至里論文使用和授權(quán)說明本人完全了解云南大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即：學(xué)校有權(quán)保留并向國家有關(guān)部門或機構(gòu)送交學(xué)位論文和論文電子版；允許論文被查閱或借閱；學(xué)校

2、可以公布論文的全部或部分內(nèi)容，可絲采用影印、縮印或其他復(fù)制手段保存論文。(保密的論文在解密后應(yīng)遵循此規(guī)定)研究生虢查絲翮虢姬日虹獨幺主9本人及導(dǎo)師同意將學(xué)位論文提交至清華大學(xué)“中國學(xué)術(shù)期刊(光盤版)電子雜志社’’進行電子和網(wǎng)絡(luò)出版，并編入CNK3系列數(shù)據(jù)庫，傳播本學(xué)位論文的全部或部分內(nèi)容，同意按《中國優(yōu)秀博碩士學(xué)位論文全文數(shù)據(jù)庫出版章程》規(guī)定享受相關(guān)權(quán)益。研究生簽名：導(dǎo)師簽名：日期：——一AbstractToachievewiththe

3、intemationalconvergenceofaccountingstandardssystemin2006China‘Sministryoffinancepromulgatedthenew”accountingstandardforbusinessenterprises”thenewguidelinesasubstantialandsignificantchangesinkeepingtherevenueandexpensevie

4、wandviewofassetsandliabilitiesunderthepremiseofmutualintegration，greaterplaytotheconceptofassetsandliabilitiestothebasicstandardandspecificstandardsforguidanceThisshiftfullyreflectstheChineseaccountingstandardssettersinr

5、ealizethegoaloftheaccountinginformationdecisionusefulnessofpositiveandopenattitudeSo，whethertheintroductionoftheconeeptofassetsandliabilitiesinnewstandardtomeetthenewstandardssettersdesireToimprovetherelevanceofaccountin

6、ginformationThisarticleadoptsthemethodofcombiningtheoreticalanalysisandempiricalresearch，withdecisionmakingusefulconcept，theoryofe伍cientmarkethypothesis，informationviewasthefoundationfromtheAngleofassetsandliabilitiesvie

7、wfirstofa11fromthetheoreticalanalysisoftheinfluenceofthenewaccountingstandardsimplementationofrelevanceofaccountinginformationOnthebasisoftheoreticalanalysistoourcountryontheasharecompaniesastheresearchobject，usingthemet

8、hodofempiricalanalysis，bycomparingthenewguidelinesaftertheimplementationofthechangeofthecorrelationbetweenaccountinginformationandstockpdces，analysisandtestthenewaccountingstandardsimplementationoftheinfluenceofthecorrel

9、ationofaccountinginformationnleresultsshowthat：thenewaccountingstandardscomparedwiththeoriginalaccountingstandardforbusinessemerorises(system)，toenhancethevaluerelevanceofaccountinginformation，indicatesthatassetsandliabi

10、litiesapparent，introducedthenewaccountingstandards，improvetherelevanceofaccountinginformation，butalSOprovedthattheassetsandliabilitiesapparentintheadaptabilityofourcountryKeywords：Apparentbalance；ValueRelevance；Thefairva