簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)首都經(jīng)濟(jì)貿(mào)易大學(xué)CAPITALUNIVERSITYOFECONOMICSBUSINESSCAPITALUNIVERSITYOFECONOMICSBUSINESS碩士學(xué)位論文論文題目論文題目準(zhǔn)則變更、會(huì)計(jì)信息質(zhì)量與資本成本關(guān)系研究準(zhǔn)則變更、會(huì)計(jì)信息質(zhì)量與資本成本關(guān)系研究院系會(huì)計(jì)學(xué)院專(zhuān)業(yè)會(huì)計(jì)學(xué)學(xué)號(hào)2009040197作者張明指導(dǎo)教師閆華紅教授完成日期二零一二年三月I摘要摘要2007年1月1日，我國(guó)開(kāi)始執(zhí)行新的企業(yè)會(huì)計(jì)準(zhǔn)則。新準(zhǔn)則實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)準(zhǔn)則接軌并保留了中國(guó)特色，獲得了國(guó)際認(rèn)可。國(guó)外研究“采用國(guó)際會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)信息質(zhì)量與資本成本關(guān)系”的文章很多，而國(guó)內(nèi)這一領(lǐng)域的研究還相對(duì)較少。本文采用2003至2010年間公司財(cái)務(wù)報(bào)表、財(cái)務(wù)分析和股票交易方面的數(shù)據(jù)，在較長(zhǎng)的窗口期內(nèi)研究了樣本公司準(zhǔn)則變更、會(huì)計(jì)信息質(zhì)量與資本成本之間的關(guān)系。本文以GLS模型計(jì)算的內(nèi)含報(bào)酬率度量股權(quán)資本成本，以JONES模型計(jì)算的操控性應(yīng)計(jì)利潤(rùn)度量會(huì)計(jì)信息質(zhì)量，用多元線性回歸的方法研究會(huì)計(jì)信息質(zhì)量與資本成本之間的關(guān)系。研究發(fā)現(xiàn)，新會(huì)計(jì)準(zhǔn)則實(shí)施后，樣本公司的會(huì)計(jì)信息質(zhì)量出現(xiàn)了顯著的上升、資本成本出現(xiàn)了顯著的下降。在控制了行業(yè)類(lèi)型、Β系數(shù)、資產(chǎn)規(guī)模、賬面市值比、企業(yè)增長(zhǎng)率、資產(chǎn)周轉(zhuǎn)率、盈利水平之后，會(huì)計(jì)信息質(zhì)量與資本成本呈現(xiàn)出負(fù)相關(guān)關(guān)系。會(huì)計(jì)信息質(zhì)量高的樣本公司，投資者期望的報(bào)酬率較低，資本成本也較低。這說(shuō)明高質(zhì)量的會(huì)計(jì)信息有助于上市公司在資本市場(chǎng)上以較為合理的價(jià)格進(jìn)行融資，有助于資本市場(chǎng)運(yùn)行效率的提升。本文的研究結(jié)論在一定程度上支持了會(huì)計(jì)準(zhǔn)則的不斷修訂和完善。關(guān)鍵詞資本成本會(huì)計(jì)信息質(zhì)量準(zhǔn)則變更

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文從中美企業(yè)會(huì)計(jì)準(zhǔn)則若干問(wèn)題的比較研究看我國(guó)的會(huì)計(jì)準(zhǔn)則改革姓名路應(yīng)心申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)財(cái)務(wù)會(huì)計(jì)指導(dǎo)教師沈小鳳200131ABSLRACTDIFFERENTDEVELOPMENTENVIRONMENTINVARIOUSCOUNTRIESRESUITINDLFIBRENCESINACCOUNTINGSTANDARDSTHESTUDYOFDI岱JRENCESINACCOUNTINGMODES，ACCOUNTINGENVIRONMENTS，REPORTCONVENTIONISCONDUCTIVETODISCOVERAFEASIBLEWAYOFCOORDINATIONFACTO。8OFACCOUNTINGENVIRONMENTINCLUDEDEVELOPINGLEVELOFECONOMYSCLENCE，TECHNIQUE，LEGALSYSTEM，POLITICALENVIRONMENT，CULTURETRADITIONEDUCATIONALLEVELANDSOCIALCHARACTERCOMPARINGANDANALYZINGTHESEFACTORSCANSUMMARIZETHEMAJORDIFFERENCESTHEECONOMICENVIROMEMDECIDESTHEDEVELOPMENTOFACCOUNTINGLEGALENVIRONMENTDECIDESFORMULATIONMETHODOFACCOUNTINGSTANDARDSANDTHEDISCLOSURESCOPEOFACCOUNTINGINFORMATIONPOLITICALENVIRONMENTDECIDESTHEOBIECTOFACCOUNTINGSERVICE；EDUCATIONALENVIRONMENTDECIDESTHEQUALITYOFPROFESSIONALSINACCOUNTINGFIELDSANDLEVELSOFACCOUNTINGTHEORYFINALLYSOCIALCHARACTERDECIDESTHEDEGREEOFACCOUNTINGINFORMATIONREQUIREMENTANDTHEDEMANDSOFDISCLOSURE，ASTHEMAINTRENDOFPRESENTCOORDINATION，REGIONALACCOUNTINGPRINCIPLECOORDINATIONDOESN’TEXCLUDEGLOBALCOORDINATIONONTHECONTRARYITDRAWSSUPPORTFROMPRESSUREOFTHEGLOBALCOORDINATIONENVIRONMENTWITHACTIVEEFFORTSONACCOUNTINGREFORM，IHOPETHEANALYSISABOVECANBECONSTRUCTIVETOTHECHINESECHANGINGACCOUNTINGRULES

簡(jiǎn)介：大連理工大學(xué)碩士學(xué)位論文我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則比較研究姓名王未識(shí)申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理指導(dǎo)教師張啟鑾19990501莖墾塵些金鹽壟墨主璺墮量鹽堡墨生墼至塞ABSTRACTHAVINGBEENWORKINGFORCPAFIRMSINCEMYGRADUATIONFROMUNIVERSITYIN1991IHAVECHANCESTOGETINTOUCHWITHIASINTHEPROCESSOFAUDITING，F(xiàn)ORSOMEOFTHEENTERPRISESSHOULDTRANSFERTHEFINANCIALSTATEMENTSUNDERCHINESEGAAPTOTHEKINDUNDERIASANDINTHETRANSFERRINGPROCESS，SONN_EOFTHEDIFFERENCESBETWEENTWOOFTHEMWILLAPPEARSHARPLYANDIHAVEHADTHEIDEAOFCOMPARINGTHEMDETAILEDFORLONGTIME，JUSTCONTRIBUTETOTHEORGANIZATIONOFOURCHINESEGAAPASTHERISEOFOURECONOMICPOSITIONINTHEWORLDANDTHEQUICKHESSOFTHEREFORMOFTHEECONOMICPOLICIES，THEREFORMSTEPSOOFACCOUNTINGWILLGETMOREQUICKLYAS8CONCRETEACCOUNTINGSTANDARDSWEREISSUEDRECENTLY，1WOULDLIKETOSELECTSOMEOFTHEMASTHEOBJECTSOFMYTHESISTHEFIRSLPARTISTHEBRIEFINTRODUCTIONTOACCOUNTINGSTANDARDS’FHESECONDPARTISTHEDETAILEDCOMPARISONSOMEOFTHEAUTHOROPINI。NWASEXPRESSEDINTHETHIRDPART1WISHTHATTHISPAPERCOULDBEA1ITTLEUSEFULTOTHOSESTANDARDS，WHICHWERESTILLUNDERORGANIZATIONS，WANGWEISHI18MAV1999

簡(jiǎn)介：西南農(nóng)業(yè)大學(xué)碩士學(xué)位論文中西會(huì)計(jì)準(zhǔn)則比較研究姓名肖蔥申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師彭玨20000401THECOMPARATLVESTUDY0NCHINAANDWESTCOUNTRIES’ACCOUNTINGS’IANDARDSXIAOCONGTHECOLLEGEOFECONOMICSAND“LRADESOUTHWESTAGRICULTURALUNIVERSITYCHONGQING，CHINA2000ABSTRACTCHINAISNOWDEVOTINGMAJOREFFORTSTOESTABLISHACCOUNTINGSTANDARDSYSTEMWHENWEAREUSINGTHEACHIEVEMENTSOFWESTCOUNTRIES’ACCOUNTINGSTANDARDSTUDIESFORRETERENCE，WEMUSTPAYATTENTIONTOOURCOUNTRY7SCONDITIONSANDSPECIALBACKGROUNDSACCOUNTINGSTANDARDSANDACCOUNTINGCIRCUMSTANCESHAVECLOSELYRELATEDTHEMAINACCOUNTINGCIRCUMSTANCEFACTORSINCLUDETHEECONOMICFACTORTHELAWFACTOR，也ECULTUREFACTOR。THEPOLITICALFACTORANDTHEEDUCATIONFACTORAMONGTHESETHEECONOMICFACTORISTHEMOSTDIRECTEDANDIMPORTANTONEALTHOUGHCHINA’SNEWLYBUILTACCOUNTINGSTANDARDSHAVEHARMONIZEDWITHTHEWESTCOUNTRIES’INMANYASPECTS，THEREARESTILLSOMEDIFFERENCESINTHEFORM，THEGOALOFSTANDARDSETTING，THEORGANIZATIONOFSTANDARDSETTINGTHECONCEPTUALFRAMEWORK，THEBASICACCOUNTINGPRINCIPLES，THEACCOUNTINGCONFIRMATIONANDCALCULATIONSOMEOFTHEDIFFERENCESAREREASONABLEANDINEVITABLEBUTSOMEAREINAPPROPRIATEINTHECOURSEOFESTABLISHINGTHEACCOUNTINGSTANDARDSYSTEMWCMEETSOMEURGENTPROBLEMSTOCOUNTERTHESEPROBLEMSIGIVESEVERALPIECESOFADVICE①TOENHANCETHEREPRESENTATIONANDFAIMESS、OFTHESTANDARDSETTINGORGANIZATION；②TEVISE“ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES”TOAREALCONCEPTUALFRAMEWORK③TOCORRECTLYHANDLE也ECONTRADICTIONS8MONGTHEACCOUNTINGSTANDARDS，ACCOUNTINGREGULATIONSINTRADES，“FINANCESTANDARDSFORBUSINESSENTERPRISES”ANDFINANCEREGULATIONSINTRADES；④WESHOULDKEEPCHINESEACCOUNTINGSTANDARDS’DISTINGUISHINGCHARACTERISTICS，ANDATTHESAMETIMEHARMONIZEWITHTHEINTERNATIONALPRACTICEKEYWORDSACCOUNTINGACCOUNTINGSTANDARDCOMPAREN

簡(jiǎn)介：長(zhǎng)安大學(xué)碩士學(xué)位論文加入WTO中國(guó)會(huì)計(jì)準(zhǔn)則面臨的挑戰(zhàn)及其對(duì)策研究姓名王孝玲申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)交通運(yùn)輸規(guī)劃與管理指導(dǎo)教師周?chē)?guó)光20020401STUDYONCHALLENGESANDCOUNTERMEASURESOFCHLNASACCOU哪MGPRINCIPLESAFTERWTOENTRYABSTRACTWITHTHEGLOBALIZATIONOFECONOMYANDCHINA’SWTOENTRY，THEINTERNATIONALCAPITALINTERCOURSEANDMARKETCAUSEDBYMULTINATIONCOMPANIESWILTBESTIMULATEDTHEDISCLOSUREOFRELATEDINFORMATIONBECOMESMOREANDMOREIMPORTANTHIGHQUALITYACCOUNTINGPRINCIPLESISDEMANDEDINCHINATHEPAPERPUTSFORWARDASERIESOFCOUNTERMEASURESAFTERANALYZINGONTHEGREATCHANGEOFACCOUNTINGCIRCUMSTANCESAFTERCHINA’SWTOENTRY，THERELATIONSHIPBETWEENACCOUNTINGCKCAAMSTANCESANDACCOUNTINGPRINCIPLESANDTHECHALLENGESFACEDBYCHINA’SACCOUNTINGPRINCIPLESREFORMATIONTHEPAPERANALYZESTHERELATIONSHIPBETWEENACCOUNTINGPRINCIPLESANDACCOUNTINGCIRCUMSTANCES，THENPUTSFORWARDTHEFIVESOCIALFACTORSINFLUENCINGTHEDEVELOPMENTOFACCOUNTINGPRINCIPLESECONOMY，LAW，CIVILIZATION，POLITY，EDUCATIONTHEN，THEPAPERANALYZESTHEACCOUNTINGCIRCUMSTANCESAFTERCHINA’SWTOENTRY，INCLUDINGTHEGREATCHANGEOFDOMESTICCIRCUMSTANCESANDTHECURRENTINTEMATIONALAFFAIRSINFLUENCINGTHEDEVELOPMENTOFACCOUNTINGPRINCIPLES，ANDDRAWSTHECONCLUSIONTHATTHEGREATCHANGESOFACCOUNTINGCIRCUMSTANCESCAUSESTHECHALLENGESFACEDBYTHEDEVELOPMENTOFCHINASACCOUNTINGPRINCIPLESINORDERTOPERFECTCHINA’SACCOUNTINGPRINCIPLESANDADAPTITTOTHENEWCIRCUMSTANCESAFTERCHINA’SWTOENTRY，THEPAPERPUTSFORWARDTHECOUNTERMEASURESAGAINSTTHECHALLENGESKEYWORDSACCOUNTINGPRINCIPLES，INTERNATIONALTRADITION，ACCOUNTINGCIRCUMSTANCES

簡(jiǎn)介：山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文試論會(huì)計(jì)準(zhǔn)則差異的文化淵源與會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)姓名封海燕申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王春燕20030520試論會(huì)計(jì)準(zhǔn)黜差異的文化涌源5侖IL準(zhǔn)鼬的國(guó)際辦調(diào)橇婺第三部分為會(huì)計(jì)準(zhǔn)則的國(guó)際協(xié)調(diào)。這部分內(nèi)容是本文的重點(diǎn)，論述了會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)的原因及意義；會(huì)計(jì)國(guó)際化與圈家化對(duì)立統(tǒng)一的理論基礎(chǔ)；會(huì)計(jì)‘準(zhǔn)則F辦調(diào)中國(guó)際化與困家化對(duì)立統(tǒng)一關(guān)系的具體運(yùn)用。筆者針對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則『辦調(diào)過(guò)程中的八個(gè)問(wèn)題予以了探索第一個(gè)問(wèn)題是對(duì)英美會(huì)計(jì)準(zhǔn)則的借鑒，從文化角度分析了我國(guó)借鑒英美會(huì)計(jì)準(zhǔn)則的原因，指出在借鑒的同時(shí)，要考慮中國(guó)的文化粕征，在某些方面可以學(xué)習(xí)法、同等與我剛文化層次類(lèi)似困家的作法。第二個(gè)問(wèn)題是我固會(huì)計(jì)制度與會(huì)計(jì)準(zhǔn)則的關(guān)系，_二者在一定時(shí)期內(nèi)并存體現(xiàn)了國(guó)際化與國(guó)家化的對(duì)立統(tǒng)。第二三個(gè)問(wèn)題足關(guān)于會(huì)計(jì)準(zhǔn)則制定權(quán)問(wèn)題，指出我國(guó)的會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)～財(cái)政部是符合我國(guó)田情的。第四個(gè)問(wèn)題是會(huì)計(jì)職業(yè)團(tuán)體的發(fā)展，提出會(huì)計(jì)職業(yè)團(tuán)體應(yīng)積極參5會(huì)計(jì)準(zhǔn)則的制定，努力加強(qiáng)自身建設(shè)，發(fā)揮主觀能動(dòng)性。第五個(gè)問(wèn)題是會(huì)計(jì)目標(biāo)問(wèn)題，認(rèn)為我國(guó)會(huì)計(jì)目標(biāo)應(yīng)當(dāng)是“以受托責(zé)任觀為主，兼顧決策有用觀”。第六個(gè)問(wèn)題是關(guān)于財(cái)務(wù)會(huì)計(jì)概念框架的制定，對(duì)這一問(wèn)題，應(yīng)不要操之過(guò)急，考慮國(guó)情，謹(jǐn)慎刑待，密切關(guān)注。第七個(gè)問(wèn)題是會(huì)計(jì)實(shí)務(wù)的協(xié)調(diào)，從實(shí)務(wù)操作上體現(xiàn)我國(guó)會(huì)計(jì)準(zhǔn)則辦調(diào)的具體作法。第八個(gè)問(wèn)題是文化的交流。會(huì)計(jì)準(zhǔn)則的協(xié)調(diào)過(guò)程就是文化交流的過(guò)程，吸取對(duì)方文化的優(yōu)秀成果，促進(jìn)會(huì)計(jì)的發(fā)展。

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國(guó)所得稅會(huì)計(jì)與準(zhǔn)則制定若干問(wèn)題的思考姓名李康申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉仲文毛夏鸞20030328ABSTRACTINCOMETAXACCOUNTINGLATTERLYCOMEINTOBEINGINOURCOUNTRYANDISSTILLACOMPARATIVELYWEAKLINKSOFARPERFECTUNIFIEDINCOMETAXACCOUNTINGTHEORYHASNOTBEENBUILTINCOMETAXACCOUNTINGPRACTICEREMAINSTOBEFURTHERLYSTANDARDIZEDANDUNIFIEDONTHESITUATIONOFTHEDEFERENCEBETWEENACCOUNTINGREVENUEANDTAXINCOMEBECOMINGLARGERDAYBYDAY，THEIMPORTANTPROBLEMNEEDINGSOLVEDATPRESENTINACCOUNTINGTHEORYANDPRACTICEACCORDINGWITHNATIONALCONDITIONS，LAYDOWNINCOMETAXACCOUNTINGSTANDARDWITHSTRONGSERVICEABILITY，ANDCOORDINATETHERELATIONBETWEENINCOMETAXANDFINACIALACCOUNTINGTOPUTFORWARDTHEBOTHHEALTHILYDEVELOPMENTTHEREFORE．THERESEARCHONINCOMETAXACCOUNTINGISOFGREATSIGNIFICANCEINBOTHTHEORYANDPRACTICETHISPAPERWILLDEEPLYINQUIREINTOTHETHEORYANDMETHODOFLNCOMETAXACCOUNTING，PROCEEDINGFROMNATIONAISITUATIONSANDLINKINGWITHTHENEWACHIEVEMENTSININCOMETAXACCOUNTINGDEVELOPMENTINTHEWORLDTHISPAPERDIVIDEDSIXPARTSTHEFRISTPARTISABOUTTHETOPICANDPURPOSEOFTHISPAPERWHYISELECTTHISTOPICTHROUGHFIELDSTUDYANDSELECTED40LISTINGCOMPANIESANNUA】REPORTS，THROUGHANALYSIS215PAPERSWHICHAREDISCUSSINGABOUTINCOMETAXACCOUNTING，IFOUNDTHISTOPICISVERYINTERESTINGANDVERYUSEFULFORTHEENTERPRISESTHESECONDPARTOFTHISPAPERISDISCUSSINGTHEHISTORYABOUTINCOMETAXLAWANDINCOMETAXSYSTEMTHETHIRDPARTDISCUSSESTHEBASICTHEORYOFINCOMETAXACCOUNTING，INCLUDINGCONCEPTSONINCOMETAXACCOUNTING，OBJECTIVES，ASSUMPTIONS，PRINCIPLES，ANDTHEFRAMEWORKOFINCOMETAXACCOUNTINGTHEFORTHPARTISCOMPARISONANDSELECTIONOFINCOMETAXACCOUNTINGTREATMENTS．INCLUDINGINCOMETAXACCOUNTINGDIFFERENCESANDTREATMENTS．THEFIFTHPARTISINTRODUCTIONOFIAS12UNDERSTANDING，INCLUDINGREVISEOFIAS12，HOWTOUSEBALANCESHEETDEBTMETHOD，MEASUREMENTANDDISCLOSUREOFDEFERREDASSETSANDDEFERREDLIABILITIES．THEIASTPART．CHAPTER6，ISCOMPARISONOFINCOMETAXSTANDARDSEDWITHIAS12ANDGIVESOMESUGGESTIONSFORSETTINGUPOURSTANDARDS，INCLUDINGTHENECESSARYOFPUBLISHINGCHINESEINCOMETAXACCOUNTINGSTANDARDSASSOONASPOSSIBLE，ANALYSISTHECHINESEEXPOSUREDRAFTOFINCOMETAXACCOUNTINGFINALLYISUBMIT4PIONTSFORSETTINGUPOURINCOMETAXACCOUNTINGSTANDARDSKEYWORDSINCOMETAXACCOUNTING，INCOMETAXACCOUNTINGSTANDARD，TIMINGDIFFERENCES，TEMPORARYDIFFERENCES，BALANCESHEETLIABILITYMETHOD

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文中國(guó)會(huì)計(jì)準(zhǔn)則建設(shè)淺析姓名崔靜申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)企業(yè)管理指導(dǎo)教師劉鴻渭2002410ABSTRACTINRECENTYEARS，THECONSTRUCTIONOFTHECHINESEACCOUNTINGSTANDARDSMAKESPROGRESSRAPIDLYITISPOSITIVEINSTANDARDIZINGENTERPRISES，F(xiàn)INANCIALACTIONS，RAISINGQUAITIESOFREVEALINGINFORMATIONANDSHORTENINGABIGGAPBETWEENINTERNALANDINTERNATIONALACCOUNTINGSTANDARDSBUTATTHESAMETIME，THEREAREMANVDROBLEMSANDCONTRADICTIONSWHIEHNEEDTOSOLVEAIMINGATDRESENTSITUATIONS，THETHESISSETSABOUTFUNDAMENTALTHEORIES，DISCUSSESINTERNALANDEXTERNALENVIRONMENTS，PROBLEMS，EXPERIENCECONBININGNATIONALCONDITIONSANDPECULIARITIES，PRESENTSSOMECONSTRUCTIVEIMAGINATIONSTHEMAINPURPOSEISTOPROMOTETHECONSTRUETI。NOFTHECHINESEACCOUNTINGSTANDARDS，ESTABLISHANDDERFECTACCOUNTINGSTANDARDSYSTEMSTHATSUITSOCIALISTICMARKETECONOMICSRHETHINKINZROUTEOFTHISTHESISISTHEORETICALANAYSIS一PRACTICEREVIEWTHELINKOFTHEORYANDPRACTICETHISPAPERISDIVIDEDINTOFOURPARTSPART0NETHECONSTRUCTIONOFTHECHINESEACCOUNTINGSTANDARDS’FUNDAMENTALTHEORIESMAINLYHANDLESWITHCONCEPTUALMETHODS，DISCUSSESACCOUNTINGSTANDARDS’NATURESOFTECHNIQUE，ECONOMYANDPOLITICS，ANDTHENSTUDIESSOMEOBJECTS。ANALYSESFUNCTIONSOFENCOURAGEMENT，BINDINGFORCE，NATURALRESOURCEEQUIPMENT，REVENUEALLOCATIONANDSOONCORRECTLYRECOGNIZINGITSNATURES，OBJECTSANDFUNCTIONSISGOODFORMAKINGACCOUNTINGSTANDARDS3

簡(jiǎn)介：東北林業(yè)大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則的國(guó)際比較與協(xié)調(diào)姓名呂瑩申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師田國(guó)雙200251ABSTRACTWITHTHEDEVELOPMENTOFKNOWLEDGEECONOMICSANDTHESTRONGEROFTHEGENERALNATIONPOWEROURCOUNTRYBECAMETHEFORMALMEMBEROFWTOIN2001ITMEANSTHECOMBINATIONOFOURSOCIALISTICMARKETECONOMICANDTHEWORLDECONOMICALSYSTEMBECAUSETHEPROGRESSOFOURECONOMICINGREATEXTENTSDEPENDSONTHEWORLDECONOMIC，WEMUSTHAVETHESAMEACCOUNTINGLANGUAGEANDACCOUNTINGGRAMMARWHICHCANBETHECOMMONCOMMERCIALLANGUAGEINORDERTOELIMINATETHEDIFFERENCEOFTHEACCOUNTINGLANGUAGEANDPROVIDETHECONVENIENCEOFTHEINTERNATIONALTRADE，1FOCUSETHEIMPORTANCEONTHEINTERNATIONALCOOPERATIONOFTHEACCOUNTINGSTANDARDSTHISTHESISWASESTABLISHEDINCHINESEACCOUNTINGSTANDARDISTUDIEDTHEDIFFERENCESINACCOUNTINGMODES，ACCOUNTINGENVIRONMENTS，REPORTCONVENTIONBETWEENTHECHINESEANDTHEWESTERNACCOUNTINGTHROUGHTHECOMPARISONOFACCOUNTINGPRINCIPLESINTERNATIONALCOOPERATION，WECANDISCOVERAFEASIBLEWAYOFELIMINATINGTHEDIFFERENCEANDREALIZINGTHECOOPERATIONOFTHEACCOUNTINGSTANDARDSKEYWORDSACCOUNTINGSTANDARDSTHEINTERNATIONALCOMPARISONOFTHEACCOUNTINGSTANDARDSTHEINTERNATIONALCOOPERATIONOFTHEACCOUNTINGSTANDARDS

簡(jiǎn)介：上海交通大學(xué)碩士學(xué)位論文中國(guó)與新加坡會(huì)計(jì)準(zhǔn)則比較研究姓名羅志忠申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工商管理（MBA）指導(dǎo)教師歐陽(yáng)令南2002623占查奎望查蘭翌壘蘭絲絲苧蘭皇L皇塑』型壘叁型』星型型生生生第十一章探討贓棼瓤告準(zhǔn)則，首先研究了財(cái)務(wù)報(bào)表準(zhǔn)則，兩國(guó)對(duì)財(cái)務(wù)報(bào)耋警苧奎蕘囂勰罨囂囂黼孟茬囂對(duì)兩最后一章為做此論文的研究結(jié)果，在兩國(guó)會(huì)計(jì)準(zhǔn)則進(jìn)仃抹系廟羽陰關(guān)鍵詞會(huì)計(jì)準(zhǔn)酊成本與可變現(xiàn)滓備孰低，叁塑型分析，會(huì)計(jì)準(zhǔn)貝發(fā)展趨勢(shì)，穩(wěn)健性原則／V／一了

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文盈余管理與會(huì)計(jì)準(zhǔn)則建設(shè)研究姓名熊莉申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王明萬(wàn)20030401第一節(jié)，從盈余管理的內(nèi)涵出發(fā)，指出盈余管理是在會(huì)計(jì)準(zhǔn)則許可范圍內(nèi)的一種合法會(huì)計(jì)行為，會(huì)計(jì)準(zhǔn)則的不完全性為盈余管理提供了可能。接著指出根據(jù)管理當(dāng)局動(dòng)機(jī)的不同，盈余管理可分為正常盈余管理和不當(dāng)盈余管理。隨后，通過(guò)對(duì)盈余管理基本特征的分析，闡明盈余管理是一個(gè)中性的概念，進(jìn)而理性地分析其利弊。第二節(jié)，首先指出會(huì)計(jì)準(zhǔn)則產(chǎn)生的目的在于彌補(bǔ)市場(chǎng)的不足，它是會(huì)計(jì)信息市場(chǎng)的現(xiàn)實(shí)需求。然后，從契約經(jīng)濟(jì)學(xué)的角度指出會(huì)計(jì)準(zhǔn)則的實(shí)質(zhì)是一種合約關(guān)系，但因?yàn)闇?zhǔn)則制定者的有限理性、外界經(jīng)濟(jì)環(huán)境的復(fù)雜性和不確定性以及交易費(fèi)用的存在，準(zhǔn)則必然是不完全的合約?；跍?zhǔn)則的不完全性，完全按照準(zhǔn)則產(chǎn)生的合法會(huì)計(jì)信息并非都是資本市場(chǎng)所需要的有用的會(huì)計(jì)信息。因此，在區(qū)分會(huì)計(jì)信息合法性和有用性的基礎(chǔ)上，提出了理論上完美的會(huì)計(jì)準(zhǔn)則。隨后通過(guò)對(duì)會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的分析，進(jìn)一步指出單純地追求理論上完美的會(huì)計(jì)準(zhǔn)則是不現(xiàn)實(shí)的，恰當(dāng)?shù)乃悸窇?yīng)該是尋求一種能達(dá)到各利益集團(tuán)暫時(shí)均衡的會(huì)計(jì)準(zhǔn)則，并盡量使其不斷趨于理論上完美的會(huì)計(jì)準(zhǔn)則。第三節(jié)是前兩節(jié)內(nèi)容的延伸，主要討論盈余管理與會(huì)計(jì)準(zhǔn)則之間互動(dòng)的內(nèi)在聯(lián)系。在會(huì)計(jì)準(zhǔn)則的約束下，企業(yè)管理當(dāng)局將企業(yè)的經(jīng)濟(jì)活動(dòng)量化為～定的盈利數(shù)字。盈利數(shù)字作為企業(yè)這個(gè)契約集合中的因變量，影響各契約的執(zhí)行，進(jìn)而影響相關(guān)各方的經(jīng)濟(jì)利益，產(chǎn)生一定的社會(huì)經(jīng)濟(jì)后果。同時(shí)，這一影響又促使利益相關(guān)方變革既定的會(huì)計(jì)準(zhǔn)則，從而形成一個(gè)互動(dòng)的過(guò)程。隨后，基于會(huì)計(jì)準(zhǔn)則約束的是會(huì)計(jì)政策的選擇，文章便對(duì)會(huì)計(jì)政策的選擇與盈余管理之間的內(nèi)在聯(lián)系展開(kāi)探討，進(jìn)而指出企業(yè)擁有的剩余會(huì)計(jì)政策選擇權(quán)是盈余管理的“溫床”。最后，通過(guò)安然事件對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則沖擊的分析，論證了這一結(jié)論，并進(jìn)一步說(shuō)明了完善會(huì)計(jì)準(zhǔn)則的必要性。第二章我國(guó)上市公司盈余管理與會(huì)計(jì)準(zhǔn)則建設(shè)現(xiàn)狀第一節(jié)，首先回顧了我國(guó)會(huì)計(jì)準(zhǔn)則的制定過(guò)程，指出現(xiàn)階段已初步形成了企業(yè)會(huì)計(jì)準(zhǔn)則體系。然后，通過(guò)回顧我國(guó)具體準(zhǔn)則的出臺(tái)背景，指出不當(dāng)盈余管理所導(dǎo)致的會(huì)計(jì)信息失真對(duì)具體準(zhǔn)則的出臺(tái)起到了推動(dòng)的作用。

簡(jiǎn)介：湖南大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則制定的機(jī)制設(shè)計(jì)觀權(quán)益估價(jià)與報(bào)酬契約視角姓名彭玉龍申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師謝詩(shī)芬20031001ABSTRACTTHEREARETWODIFFERENTPERSPECTIVESABOUTTHESETTINGOFACCOUNTINGSTANDARDONEPERSPECTIVEISTHATACCOUNTINGSTANDARDSETTINGISATECHNICALPROCESS，THEOTHERPERSPECTIVEISTHATACCOUNTINGSTANDARDISAPOLITICALPROCESSTHEFORMERISDIFFICULTTOBECARRIEDOUTBECAUSEOFITSNOTCONSIDERINGOFTHEEFFECTOFECONOMICCONSEQUENCE，THELATERISDIFFICULTTOBETHEGUIDELINEOFSTANDARDSETTINGBECAUSEOFITSLACKINGOFEXPLICITOBJECTIVETHISTHESISPROVIDESAMECHANISMDESIGNINGPERSPECTIVEWHICHCOMBINETHEADVANTAGESOFTECHNICALPROCESSPERSPECTIVEANDPOLITICALPROCESSPERSPECTIVETOGUIDEACCOUNTINGSTANDARDSETTINGEXPLICITLYANDFEASIBLYTHETHESISINTRODUCESTHEFUNDAMENTALPROBLEMOFACCOUNTINGTHROUGHTHEANALYSISOFTHETWOFUNDAMENTALCHARACTERSOFMODEMENTERPRISESYSTEMPUBLICCOMPANY，ANDEXPLAINSTHEPROBLEMFROMTHEPERSPECTIVEOFINFORMATIONECONOMICSTHEPROBLEMISTHATTHEBESTMECHANISMUSEDTOCONTROLADVERSESELECTIONINORDERTOSECUL_EINVESTORSEFFICIENTINFORMATIONISNOTNECESSARYTHEBESTMECHANISMUSEDTOCONTROLMORALHAZARDINORDERTOSTIMULATETHEMANAGERTHEREFOREACCOUNTINGMUSTDECIDEHOWTOTRADEOFFTHETWOOBJECTIVESWHENTHEREISONLYONEBOTTOMLINENUMBERINTHISTHESISTHEFUNDAMENTALPROBLEMOFACCOUNTINGISANALYZEDFROMTHEPERSPECTIVEOFEQUITYVALUATIONANDCOMPENSATIONCONTRACTAFTERINTRODUCINGANDANALYZINGSPECIFICMODELSUSINGACCOUNTINGINFORMATIONTOVALUATE，WECOMETOTHECONCLUSIONTHATFAIRVALUEMEASUREMENTISUNAVOIDABLEIFVALUATIONMODELISTOBEEFFICIENTLYUSEDPRINCIPALAGENTMODELDEMONSTRATESTHEINFORMATIONUSEDINCOMPENSATIONCONTRACTMAYNOTBEEQUIVALENTTOTHEINFORMATIONNEEDEDFOREQUITYVALUATION，WHICHVERIFIESTHEPREVIOUSSTATEMENTABOUTTHEFUNDAMENTALPROBLEMOFACCOUNTINGITIMPLIESTHEPROBABILITYOFSOLVINGTHEFUNDAMENTALPROBLEMOFACCOUNTINGTHROUGHTHEILLUSTRATIONOFCORRELATIONAMONGACCOUNTINGOBJECTIVES，INFORMATIONCHARACTERISTICSANDMEASUREMENTATTRIBUTESANDTHEINTRINSICRELATIONBETWEENEVAFAMEASUREMENTOFPERFORMANCEANDRESIDUALINCOMEVALUATIONANEQUITYVALUATIONMETHODACCOUNTINGSTANDARDSETTINGISTHECOREOFTHETHESIS，ANDITISTHEMAINMETHODUSEDPRESENTALLOVERTHEWORLDTOSOLVETHEFUNDAMENTALPROBLEMOFACCOUNTINGASWELLINVESTIGATIONINTOTHEORIGINOFACCOUNTINGSTANDARDTELLSUSTHATACCOUNTINGSTANDARDISINESSENCEALL

簡(jiǎn)介：山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則制定問(wèn)題研究姓名李志光申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張一貞20040510ABSTRACT111OCTOBER1988，THEACCOUNTINGBUREAUOFTHETREASURYDEPARTMENTWHICHISCALLEDACCOUNTINGAFFAIRESMANAGEMENTBUREAU，ESTABLISHESTHEACCOUNTINGSTANDARDSUBJECTGROUPTHATMEANSTHEFOLTNALNAISSANCEOFCHINAACCOUNTINGSTANDARDSERVICEANDTHEACCOUNTINGSTANDARDPRODUCINGOFCHINAHASENTEREDTHEINTEMATIONALTRAILTILLNOWCHINAHASISSUEDONEPIECEOFBASICACCOUNTINGSTANDARDAND16PIECESOFCONCRETEACCOUNTINGSTANDARDASTHEIMPORTANTCOMPOSINGPARTOFTHEACCOUNTINGREGULATIONSYSTEM，ACCOUNTINGSTANDARDPLAYSALLIMPORTANTROLEINELEVATINGTHEACCOUNTINGINFORMATIONQUALITYOFCHINA，ENSURINGTHEHEALTHYOPERATIONOFTHEENTIRESOCIALECONOMVBUTINTHEPRACTICALAPPLIANCE，MANYPROBLEMSHAVEBEENEXPOSEDTHATEXPLAINSTHEREAREMANYDEFICIENCIESEXISTINGINTHEACCOUNTINGSTANDARDPRODUCINGINORDERTOMAKECHINAACCOUNTINGSTANDARDGRADUALPERFECT，WENEEDPERFORMDEEPEXPLORATIONANDRESEARCHESONTHEPROBLEMOFACCOUNTINGSTANDARDPRODUCINGTHETHESISUSESTHENORMATIVEMETHODSTOEXPLORETHEBASICTHEORIESOFTHEACCOUNTINGSTANDARD，INCLUDINGTHECONNOTATIONANDATTRIBUTEOFACCOUNTINGSTANDARD，ANDTHEORYBASIS，DIRECTINGTHOUGHTSANDOBJECTIVEOFTHEACCOUNTINGSTANDARDPRODUCING；ANDTHENTHETHESISANALYZESTHEDOMESTICPRODUCINGMODEANDTHEGOVERNMENTPRODUCINGMODESURROUNDINGTHEVARIOUSCOMPOSINGPARTSOFTHEACCOUNTINGSTANDARDPRODUCINGMODEATTHESAMETIMECOMBINEDWITHTHEADVANTAGESANDDISADVANTAGESOFTHEBOTH，THETHESISPROPOSESANEWKINDOFPRODUCINGMODE，THATIS，THECOMPOUNDACCOUNTINGSTANDARDPRODUCINGMODE；FINALLYTHETHESISTAKESADVANTAGESOFTHEACHIEVEMENTTOFABRICATECHINAACCOUNTINGSTANDARDPRODUCINGMODEACCORDINGTOTHEPROBLEMSEXISTINGINCHINATHECONCRETECONTENTSINCLUDETHEFOLLOWINGITEMS1SATISFYINGTHEGUIDANCEOFPUBLICBENEFIT，GRADUALLYELEVATINGTHEQUALITYOFCHINAACCOUNTINGSTANDARD；2PERSISTINGINTHETHOUGHTOFTAKINGTHERULEASTHEGUIDANCE；3AMENDINGTHEBASICACCOUNTINGSTANDARD，F(xiàn)ABRICATINGTHEFRAMEWORKOFCHINAFINANCIALACCOUNTING；4ESTABLISHINGTHESPECIALSTANDARDPRODUCINGSERVICE，ANDSTRENGTHENINGTHEBROADREPRESENTINGATTRIBUTEOFTHEPRODUCINGMEMBERS；5IMPROVINGANDPERFECTINGTHEPRODUCINGPROCEDUREOFCHINAACCOUNTINGSTANDARD；6ESTABLISHINGTHEIMPLEMENTING，F(xiàn)EEDBACKANDAMENDINGMECHANISMOFCHINAACCOUNTINGSTANDARDKEYWORDSACCOUNTINGSTANDARDSTANDARDPRODUCINGTHECONSTRUCTIONOFTHEMODE

簡(jiǎn)介：Y77TSSS後里大學(xué)碩士學(xué)位論文學(xué)校代州102馳學(xué)號(hào)012FF25093注冊(cè)會(huì)計(jì)師職業(yè)道德準(zhǔn)則及其背景的跨國(guó)比較研究系所專(zhuān)業(yè)姓名指導(dǎo)教師管理學(xué)院會(huì)計(jì)學(xué)張嘉輝葉奕明副教授完成日期2004年10月30日最后，筆者從內(nèi)容和體制上對(duì)完善我國(guó)的注冊(cè)會(huì)計(jì)師職業(yè)道德準(zhǔn)則提出了自己的建議。關(guān)鍵詞職業(yè)道德準(zhǔn)則獨(dú)立、客觀和公正原則規(guī)則

簡(jiǎn)介：武漢科技大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則對(duì)會(huì)計(jì)政策選取的分析姓名翁磊申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)企業(yè)管理指導(dǎo)教師李秉成20040512第1I頁(yè)武漢科技大學(xué)碩士學(xué)位論文RESEARCHONCHINESEACCOUNTINGSTANDARDS’CHOICEOFACCOUNTINGPOLICYABSTRACTWITHTHECONSTANTDEEPENINGANDDEVELOPINGOFWORLDECONOMICINTERACTION，ACCOUNTINGINFORMATIONBECOMESIMPORTANTBASESOFMAKINGDECISIONOFINVESTORS，CREDITORS，ANDOTHERRELEVANTINTERESTPERSONSINTHEMODEMECONOMICLIFEUSETS’REQUISITIONFORACCOUNTINGINFORMATIONQUALITYIMPROVECONSTANTLYTHEYREQUIREENTERPRISESTOOFFERTHEACCOUNTINGINFORMATIONOFHIGHQUALITYMEANWHILE，ACCOUNTINGINFORMATIONASAKINDOF”COMMERCIALLANGUAGE”，ITSINTERNATIONALIZEDTRENDISSTRENGTHENED，CHINESEACCOUNTINGSTANDARDSFACETHESEVERECHALLENGESTHETHESISISBEGINNINGTESEARCHONONRCOUNTRYSCHINESEACCOUNTINGSTANDARDS”，ANDTHENANALYZETHEREASONWHYTHECHOICESTODISPUTEDACCOUNTINGPOLICIESINTERMSOFACCOUNTINGINFORMATIONQUALITYTHETHESISINCLUDETHREECHAPTERSALTOGETHERINCHAPTERONE，THEAUTHORINTRODUCESTHEACCOUNTINGSTARTINGPOINT，ACCOUNTINGINFORMATIONQUALITYCONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGANDESSENCEOFACCOUNTINGSTANDARDSTHEACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICSARETHECHARACTERISTICTHATTHEACCOUNTINGINFORMATIONISUSEFUL，NAMELYTHEACCOUNTINGINFORMATIONREACHEDORMETQUALITYLEVELATLAST，THEAUTHORINTRODUCESTHEACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICSBYCONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGISSUEDBYFASBINCHAPTERTWO，WECHOOSENINEMAINCHINESEACCOUNTINGSTANDARDSISSUEDTOANALYZEINCONCRETEACCOUNTINGSTANDARDS，THECONCRETEFACTORSTHATTHESTANDARDSMAKERCONSIDEREDWHILECHOOSINGTHEDISPUTEDACCOUNTINGPOLICIES，ANDTABULATETHEFACTORSTOANALYZEINCHAPTERTHREE，ACCORDINGTODATATHATCHAPTERTWOANALYZED，WECALLDRAWOUTTHEMAINFACTORSTHATSTANDARDSMAKERCONSIDERMOSTLYWHENMAKINGCHINESEACCOUNTINGSTANDARDSAMONGTHEDISPUTEDACCOUNTINGPOLICYEACHFREQUENCYOFTHEFACTORSCONSIDEREDAREARRANGEDINTOATABLEATLAST，THEAUTHORGETTHECONCLUSIONTHATOURCHINESEACCOUNTINGSTANDARDS’CHOICEAMONGTHEDISPUTEDACCOUNTINGPOLICIESAGREEWITHTHECONCEPTUALFRAMEWORKOFFINANCIALACCOUNTINGINTHEENDINGOFTHETHESIS，THEAUTHORRISESSOMEQUESTIONSTHATEXISTINGINCHINESEACCOUNTINGSTANDARDS，ANDPUTFORWARDHEROWNOPINIONKEYWORDSACCOUNTINGSTANDARDS，ACCOUNTINGINFORMATIONQUALITYACCOUNTINGINFORMATIONQUALITATIVECHARACTERISTICS，RELEVANCE，RELIABILITY