簡介：蘭州理工大學(xué)碩士學(xué)位論文我國原則導(dǎo)向會計準(zhǔn)則相關(guān)問題研究姓名王志芹申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師李曉紅20071029ABSTI鼉CT0|LLL5．FEB，2006，MINISNYOFFI姍CEISSUED姍RACCO吼TINGST鋤D鋤DSSYST眥，WILICHISLLIGTLLYHA珊ONYWITHINTEMATIORLALACCOLLIITINGST鋤TLARDS．THEREA∞∞MECI瑚19ESWLLICH鋤BIⅪYTLLEP血CIPLEORIEMEDON0URNEWACCOUNTING曲MDARDS，SUCH弱THECOILCE砸ONB弱IS，C0M饑TA啪NGEMENT，TECLLNICALLYSTA】1刪SAILD∞O瑪、7L『ILICHH鷸C剮暇MWIDEPUBLICC0I比鋤孤DDEVELOPEDNEW曲LALL伽唔懿T0MEⅡLEO巧鋤DCOMMULLITYSCCTOR．INOURCAPITALM蛾QLLALI夠OFACCOⅧ【曲GMESSAGC鋤DINVEMORPF嘶CTARETWOINLP刪AND∞衄ECTION嬲PECTS．NIS砌T0PAYCLO∞AT咖MONTOWBETI塒TLLEINLPL鋤刪∞OFNEWACCOL咖ST；M蛐WILLIILLPR0VE也EQ11AL時OFACCO眥INGMESSAGE如DBEB嘣EFT0幽G岫RD廿1E心舳’B朗EFITS0RN以TTLCREFO他，帆TLLEB嬲IS0FDIGES曲G鋤D鍛SILILILA6NG血E∽HIEVEMEMS0FME恤E0巧OF教以眥N血GST鋤DARDSATHOMEANDABROAD，血ISP黿LPERA11ALYS懿吐LEORI洲OFNCWACCOM血G鼬鋤觸鋤DO飪BRSSOME跚GGESTI∞SL’ORITS腫咖鋤CEAND講刪。幾T恤；PAPERUTILIZ骼N0咖ATIVE他∞ARCHT0ELAB0腳TLLED鉀ELOPM咖AILD刪撕∞OF∞CO刪NGS切舶ATHOME鋤DABOARDM‘刪Y．THE瑪EXPO瑚DSTHE敏IV鋤TAGES鋤DDISADⅥ咀匕毽鵲OFDI伍；呦TORIENTEDACCO毗GSTAIL枷STLLMU曲舭C0啪PA曲TIVC鋤ALYSIS．IARG嘴MATTLLEP而KIPLE吣RI刪ISTLLEES∞NTIALCONDITIONOFTHELLIGHQLLALI夠ACCOMITINGSTAND乏L濺．O叩IBINIILGTHECOLNLENTSOFQUALI夠OFACCO吼TINGMESSAGEANDINVENTOR畔鷗THEARTICLEANALYSESTHCPOSITIVELYE丘IECTSWHICHⅡLEMIPLE_0RI髓TEDACCOLINTIILGST如吐強DSONTHEM．111E瑪THISPAPER齟AJYSISTLLECT姍NG鼯OFO珊NEWACCOⅢITINGST齜I捌鋤DFINDST11EDISADV鋤切GESOFITSCONDITIOI塔．APPLYING吐LETLLE0巧OFTLLEACCOMITII瑪STANDARDS’IⅡLPLEMEL】L切TION’TLLEPAPERP吣FOL堿時APE疵CT劬Ⅱ1E、ⅣO矗F0I。THEIMPL既掰L僦伽OF∞COUNTINGSTANDAFDSMLDERTHECI啪翩毗SITL塒ONOFCAPITALM蝴．WHE吐1ERMEACCOMLTINGST砒LDARDSIMPL黜DE丘．E幽VELY0RNOTRELI鉻∞TL地DE鏟∞0FIILT啪而ON，C0刪僦∞柚DDEVELOPMENTTOGEMERINSPECIFICSYST唧．HLO耐ERT0黜吼LRE也EK舭盱IIILPLEMENTATIONOFACCOUNTII培ST鋤DARDS，WESHOULDDEVELOPLNENTTLLEIIILKEDII

簡介：廈門大學(xué)碩士學(xué)位論文壽險公司盈余管理研究實施金融工具會計準(zhǔn)則的問題與對策姓名胡楠申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師曲曉輝20070801ABSRACTTHEMODEMTHEORYOFFIRMCONSIDERSAFIRMASANEXUSOFCONTRACTSDUETOTHEBROADEXISTENCEOFINFORMATIONASYMMETRYANDUNCERTAINTYCONTRACTSAREINCOMPLETETHESTRUGGLEAGAINSTTHECONTENTOFTHEACCOUNTINGINFORMATIONDISCLOSURESBETWEENDIFFERENTBENEFICIARIESLEADSTOTHEEMERGENCEANDPERFECTIONOFACCOUNTINGSTANDARDSEVENTUALLYHOWEVERDUETOTHELIMITATIONOFTHETECHNOLOGYANDTHEMODELOFACCOUNTINGSTANDARDSSETTING，ACCOUNTINGSTANDARDSCANNOTELIMINATEEARNINGSMANAGEMENT，ANDEVENCAUSEEARNINGSMANAGEMENTUNDERCERTAINCIRCUMSTANCESON15出FEBRUARY2006，THEMINISTRYOFFINANCEOFTHEPEOPLE’SREPUBLICOFCHINAISSUED39ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES，WHICHBECAMEEFFECTIVEFORTHELISTEDCOMPANIES丘DM1髓JANUARY2007THEISSUINGOFCAS22，CAS23，CAS24ANDCAS38CALLED‘‘FINANCIALINSTRUMENTSACCOUNTINGSTANDARDS’’INFOLLOWINGTEXTISANIMPORTANTCHANGETHANTHEPREVIOUSREGULATIONSASTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSISPRINCIPLEORIENTEDANDREQUIREMOREPROFESSIONALJUDGMENTSONFINANCIALINSTRUMENTSCLASSIFICATIONFAIRVALUEMEASUREMENTANDIMPAIRMENTTESTTHEYMAYPROVIDEOPPORTUNITIESTOENTERPRISEFOREARNINGSMANAGEMENTINTHISPAPERTOPROVIDEABASICTHEORETICALSUPPORTFORFURTHERDISCUSSIONTHEMOTIVEOFTOPICSELECTIONWILLBEINTRODUCEDANDAREVIEWOFLITERATUREOILEARNINGSMANAGEMENTANDFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSWILLBEPROVIDEDFWSTLYTHENBASEDONTHELIFEINSURANCECOMPANIES’BUSINESSMODEL，TYPICALASSETSTRUCTUREANDSOLVENCYINDEX，THEIMPORTANCETHATFINANCIALASSETSACCOUNTINGMEANSTOLIFEINSURANCECOMPANIESWILLBEEXPLMNEDTHEN，BYUSINGCOMPARATIVEANALYSISMETHODMAINCONTENTSOFTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSANDTHEIREFFECTSONTHEDISCLOSUREANDPRESENTATIONOFLIFEINSURANCECOMPANIES’FINANCIALSTATEPROFITANDSOLVENCYWILLBEANALYZEDFURTHERMOREWITLLDEEPRESEARCHONPOLICIESOFFINANCIALASSETSCLASSIFICATION，F(xiàn)AIRVALUEMEASUREMENTANDIMPAIRMENTTESTTHEPOSSIBILITIESTHATLIFEINSURANCECOMPANYMAYUSETHEFINANCIALINSTRUMENTS

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)則中資產(chǎn)減值準(zhǔn)備差異及影響研究姓名康楠申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師蔣屏20070401ABSTRACTONFEBRUARY15，2006，THEMINISTRYOFFINANCEANNOUNCEDNEWACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESATTHATTIME，THEASSETDEPRECIATIONCOMPARESOFTHEOLDSTANDARDSHADABIGGERIMPROVEMENTBASEDONTHETHEORYOFBASICACCOUNTINGIMPAIRMENTOFASSETS，THENEWACCOUNTINGSTANDARDSRELATEDTOTHEIMPAIRMENTOFASSETSINTHEPAPERTHENTHEIMPACTSONTHEEXECUTIONOFTHEASSETDEPRECIATIONACCOUNTINGPOLICYHAVEBEENPROVEDPROMINENTBYTHEANALYSISOFTHEEXECUTIONOFASSETDEPRECIATIONACCOUNTINGPOLICYINTHELIMEDCOMPANIESFINALLYACCORDINGTOTHETHEORYANDPRACTICEOFTHELACKOFIMPAIRMENTOFASSETS，IMPAIRMENTOFASSETSTOBETTERIMPLEMENTTHEPOLICYSUGGESTIONSTHEFULLTEXTISDIVIDEDINTOFOURPANSSTARTINGFROMTHECONCEPTOFASSET，THEFIRSTPARTANALYZESTHEMEANINGOFASSETDEPRECIATIONANDASSETDEPRECIATIONACCOUNTING，DESCRIBESTHEDEVELOPMENTANDTHEORYFOUNDATIONOFASSETDEPRECIATIONACCOUNTINGANDDISCUSSESTHESIGNIFICANCEOFEXECUTINGTHEASSETDEPRECIATIONACCOUNTINGONCHINESELISTEDCOMPANIESTHESECONDPARTISATEXTUALKEYSTONEFIRSTTHEARTICLEDISCUSSEDTHEASSETDEPRECIATIONDEVELOPMENTALHISTORYINOURCOUNTRY，ANDTHENUNDERTHENEWANDOLDACCOUNTINGSTANDARDSFOCUSED011THECOMPARATIVEANALYSISOFIMPAIRMENTOFASSETSTHENEWSTANDARDSENHANCETHECOMPANY’SBUSINESSCONDITIONANDTHEAUTHENTICITYOFTHEACCOUNTINGSTATEMENTSOFRELEVANCE，II

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文上市公司盈余管理研究基于新會計準(zhǔn)則的視角姓名朱小英申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉新琳20071101上巾公“盈余管理研究基十新會計準(zhǔn)則的說角應(yīng)對等問題是本文的要研究的重點?，F(xiàn)有的有關(guān)盈余管理的研究一般采用實證方法，并以應(yīng)計利潤總額為基礎(chǔ)對盈余管理的動機、手段、經(jīng)濟(jì)后果及制約因素等進(jìn)行檢驗，但應(yīng)計利潤總額法無法說明哪些項目被用于盈余管理等問題，本文以影響盈余管理的關(guān)鍵因素會計準(zhǔn)則為切入點，從我國新會計準(zhǔn)則出臺的現(xiàn)實背景出發(fā)，采用規(guī)范分析和案例研究相結(jié)合的方法。運用規(guī)范研究從盈余管理和會計準(zhǔn)則的基本理論入手，深入探討了會計準(zhǔn)則與盈余管理兩者的關(guān)系，在此基礎(chǔ)上結(jié)合上市公司盈余管理的案例分析，客觀地分析評估了實施新會計準(zhǔn)則可能給企業(yè)盈余管理帶來的影響，提出了在新的背景下如何規(guī)范治理上市公司盈余管理的建議，這對監(jiān)管部門及會計準(zhǔn)則的發(fā)展完善均有現(xiàn)實意義。全文的主要內(nèi)容如F第一章，緒論。本章在國內(nèi)外文獻(xiàn)回顧的基礎(chǔ)上，簡單介紹了本文的研究背景和目的、研究框架和內(nèi)容及研究的主要貢獻(xiàn)和不足。第二章，相關(guān)理論概述。本章首先從盈余管理的概念出發(fā)，將盈余管理與“財務(wù)舞弊”等相關(guān)概念進(jìn)行了詳細(xì)的辨析和區(qū)分，明確本文所研究的盈余管理是在會計準(zhǔn)則允許的范圍之內(nèi)的有目的達(dá)到期望報告盈余的行為。然后對盈余管理的主要制約因素～會計準(zhǔn)則的性質(zhì)從“技術(shù)觀”和“非技術(shù)觀”兩個角度進(jìn)行了簡要闡述，認(rèn)為會計準(zhǔn)則具有技術(shù)性和社會經(jīng)濟(jì)性。在此基礎(chǔ)上，本章從約束和激勵兩個層面深入的探討了盈余管理與會計準(zhǔn)則之間的關(guān)系，雖然會計準(zhǔn)則與盈余管理不是因果關(guān)系，但會計準(zhǔn)則天生是盈余管理的工具，而過度的盈余管理又不斷促進(jìn)會計準(zhǔn)則的發(fā)展和完善，兩者是互動關(guān)系，在博弈中不斷的演進(jìn)和發(fā)展。第三章，我國上市公司盈余管理的現(xiàn)狀?；谇耙徽碌睦碚撽U述，我國上市公司在實施新會計準(zhǔn)則前盈余管理的現(xiàn)狀如何本章選擇目前上市公刊常用的盈余管理方法關(guān)聯(lián)交易、會計政策選擇、資產(chǎn)減值及政府扶持等并結(jié)合案例進(jìn)行分析揭示，事實證明我國上市公司盈余管理常常追求短期收益，損害會計信息的可靠性，成為我國會計信息失真的重要原因，需要將其置于一定的控制下。第四章，新會計準(zhǔn)則對盈余管理的影響研究。隨著新會計準(zhǔn)則出臺，盈余2

簡介：湖南大學(xué)碩士學(xué)位論文利益相關(guān)者視角下的會計準(zhǔn)則制定問題研究姓名謝交發(fā)申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師凌志雄20071010利益相關(guān)者視角下的會計準(zhǔn)則制定問題研究ABSTRACTPUBLICLYVARIOUSTRUEANDTRANSPARENTECONOMICINFORMATIONDISCLOSURESISNECESSARYTOTHEHEALTHYDEVELOPMENTOFOURCOUNTRYCAPITALMARKETING，THEMOSTIMPORTANTTHINGISTHEFINANCEACCOUNTINGINFORMATIONINTHESEECONOMICINFORMATION，ANDMORE，THEPERFECTACCOUNTINGSTANDARDISTHEFOUNDATIONOFTHEQUALITYOFFINANCEACCOUNTINGINFORMATIONTHEREFORE，INORDERTOSETUPAPERFECTACCOUNTINGSTANDARDSYSTEMINTHEACCOUNTANCYTHESTANDARDTHEESTABLISHMENTTHEPROCESS，HOWARRANGETHEPROPORTIONOFTHEBENEFITCOUNTERPARTOFATACCOUNTINGSTANDARDESTABLISHMENT，ANDHOWTAKETRUESUCHARRANGINGINTHEFORMULATIONGUIDANCEANDTHEPROCEDURETHISISIMPORTANTTOPICWEALEFACINGNOWTHISTHESISISBASEDONCOMPARISON，INDUCE，DEDUCETEASONLOGICALLYANDTHEMATHEMATICSANALYSIS，BYANALYZINGOFECONOMICATTRIBUTEANDSUPPLYDEMANDCHARACTERISTICOFTHEACCOUNTINGSTANDARD，F(xiàn)ROMTHESIGNIFICANTDIFFERENCEWITHINCORRELATIONQUESTIONSOFACCOUNTINGSTANDARDBETWEENOURCOUNTRYANDOVER沱雹STOANALYZETHERATIONALITYOFTHEPRESENTFORMULATIONPOWERCONFIGURATIONTHEGUIDANCEANDTHEM吼HODOFACCOUNTINGSTANDARDINOURCOUNTRY，ANDMOREPUTFORWARDTHEIMPROVEMENTPROPOSALSTOTHESETROPICSINTHISTHESISWEDISCOVERTHATALTHOUGHTHEGOVERNMENTPREDOMINANCEESTABLISHINGOFACCOUNTINGSTANDARDHCKSTHEORETICALLYBENEFICIALSUPPORT，THEGOVERNMENTGUIDANCEMODEISACURRENTREALITYCHOICEINOURCOUNTRYACCOUNTANCYBUT，THEDRAWINGUPPROCESSANDPROCEDURENEEDFURTHERDEMOCRACYANDOPENINGTOTRANSFERTHECIVILMODEORTHEHYBFIDMODEGRADUALLYINTHECHOICEOFGOVERNMENTDEPARTMENTTOPREDOMINATEACCOUNTINGSTANDARDESTABLISHMENTINTHEOURCOUNTRY，THEMINISTRYOFFINANCEISREALISTICREASONABLEBUTALONGWITHFURTHERDEVELOPINGOFECONOMYANDFURTHERPERFECTOFCAPITALMARKET，THEPOWEROFACCOUNTINGSTANDARDESTABLISHMENTSHOULDTRANSFERTOWARDTHECHINASECURITIESREGULATORYCOMMISSIONTHEDIRECTIONOFOURCOUNTRYACCOUNTINGSTANDARDESTABLISHMENTSHOULDISAORGANICCOMBINEOFRULEANDPRINCIPLECURRENTLY，BUTTHEFUTUREISATARGETGUIDANCEMODE；THECONCEPTFRAMEISTHETHEORIESFOUNDATIONOFACCOUNTINGSTANDARDESTABLISHMENLBUTBASICACCOUNTINGSTANDARDSEEMSTOMATCHMORETHESITUATIONOFCHINAANDALSOMATCHTHEREQUESTOFLAWSYSTEMCOMPOSING；THESPECIFICACCOUNTINGSTANDARDSOFOURCOUNTRYCANBETREATEDASINTERNATIONALIZATION，BUTINDIVIDUATIONOFTHEMODEOFACCOUNTINGSTANDARDESTABLISHMENTISOBVIOUSINCURRENT，THISTURNSOVERTOCORROBORATE，BASINGOURCOUNTRYⅢ

簡介：進(jìn)入21世紀(jì)，經(jīng)濟(jì)全球化、資本跨國流動已經(jīng)成為當(dāng)今世界經(jīng)濟(jì)發(fā)展的重要特征。市場經(jīng)濟(jì)的高效運轉(zhuǎn)離不開會計信息這一重要的產(chǎn)品和資源，而高質(zhì)量的會計信息又離不開高質(zhì)量的會計準(zhǔn)則，并要求會計能適應(yīng)當(dāng)代經(jīng)濟(jì)的發(fā)展和變化，改變各國會計多元化的現(xiàn)象，實現(xiàn)會計的國際化協(xié)調(diào)及統(tǒng)一發(fā)展。會計準(zhǔn)則作為聯(lián)系會計理論和規(guī)范會計實務(wù)的橋梁，其制定的模式如何將對會計準(zhǔn)則的質(zhì)量產(chǎn)生重大影響。會計準(zhǔn)則的制定模式因不同國家和不伺地區(qū)會計環(huán)境、立法、制度、慣例等不同而相異。會計的國際化協(xié)調(diào)和統(tǒng)一發(fā)展要求對各國會計模式的形成和產(chǎn)生的影響進(jìn)行深入分析，在此基礎(chǔ)上，力爭實現(xiàn)國際范圍內(nèi)的會計協(xié)調(diào)，使會計作為一種生產(chǎn)關(guān)系適應(yīng)當(dāng)代國際經(jīng)濟(jì)發(fā)展和變化。本文研究的不是會計準(zhǔn)則本身，而是對會計準(zhǔn)則的制定模式一一制定基礎(chǔ)、制定程序、制定機構(gòu)、制定人員、國際化進(jìn)行比較與研究，試圖對我國現(xiàn)行會計準(zhǔn)則制定模式的合理性作以評價，并對其進(jìn)行完善。本研究從會計準(zhǔn)則制定模式的角度系統(tǒng)地進(jìn)行論述，引用美、英、中等具有代表性國家的會計準(zhǔn)則制定模式的具體特征，在以往研究的基礎(chǔ)上，引入現(xiàn)代經(jīng)濟(jì)學(xué)理論、法學(xué)界慣例對會計準(zhǔn)則制定模式進(jìn)行分析和研究，并提出了如何完善我國會計準(zhǔn)則制定模式的建議。從而為我國會計準(zhǔn)則制定提供依據(jù)，為我國會計準(zhǔn)則制定模式的完善做出貢獻(xiàn)。論文從五個方面系統(tǒng)地研究了會計準(zhǔn)則制定模式。通過橫向、縱向比較研究，闡述了每一個影響會計形成的會計準(zhǔn)則制定因素的表現(xiàn)特征及優(yōu)缺點，并做了深入的評價，為我國會計準(zhǔn)則制定模式的完善提供了依據(jù)。首先，對美國和我國會計準(zhǔn)則制定基礎(chǔ)的演變進(jìn)行比較分析，引出美國的目標(biāo)導(dǎo)向原則基礎(chǔ)會計準(zhǔn)則制定模式。最終建立了原則導(dǎo)向和規(guī)則導(dǎo)向間的均衡分析模型，試圖對如何在二者之間的均衡進(jìn)行經(jīng)濟(jì)學(xué)分析。第二，對美國、國際會計準(zhǔn)則制定委員會及我國等國會計準(zhǔn)則的制定程序進(jìn)行介紹和評價。在對比的基礎(chǔ)上，找出了我國現(xiàn)行會計準(zhǔn)則制定程序中所存在的問題。第三，對民間會計準(zhǔn)則制定機構(gòu)和政府會計準(zhǔn)則制定機構(gòu)進(jìn)行評價，引入經(jīng)濟(jì)學(xué)理論進(jìn)行剖析。經(jīng)研究，我們發(fā)現(xiàn)，會計準(zhǔn)則制定的機構(gòu)模式之間存在著較大的差異，但其形成都有歷史必然性，不會以任何人的意志為轉(zhuǎn)移，但我們依然可以用它山之石來完善我國的政府會計準(zhǔn)則制定機構(gòu)。第四，對會計準(zhǔn)則制定的相關(guān)人員進(jìn)行比較研究，尋找到中西方兩種會計準(zhǔn)則制定模式在制定人員安排上的不同點，找出了我國政府模式下會計準(zhǔn)則制定人員安排上的缺陷。第五，從會計準(zhǔn)則國際化的必要性出發(fā)，對其本質(zhì)從理論上和各國對此的態(tài)度上作以分析。針對我國會計準(zhǔn)則國際化的歷史和現(xiàn)實，認(rèn)為應(yīng)考慮中國的會計環(huán)境，強調(diào)會計準(zhǔn)則的中國特色。

簡介：河北大學(xué)碩士學(xué)位論文我國的會計準(zhǔn)則國際協(xié)調(diào)問題研究姓名宋永立申請學(xué)位級別碩士專業(yè)世界經(jīng)濟(jì)指導(dǎo)教師楊新房20080501ABSRTACTABSTRACTININTERNATIONALECONOMICEXCHANGES，ACCOUNTINGINFORMATIONISREFLECTACOUNTRY’SLEVELOFECONOMICDEVELOPMENTANDDEVELOPMENTPOTENTIALINTHEIMPORTANTINDICATORSTOGUIDETHEWORLD’SLIMITEDECONOMICRESOURCESOFTHEFLOWDIRECTIONHOWEVERDUETOPOLITICAL，ECONOMIC，LEGAL，ANDCULTURALENVIRONMENTDIFFERENTFROMTHEWORLDOFTHEPRESENT，THEREISALARGERVARIETYOFDIFFERENTACCOUNTINGSTANDARDS，ANDTHEU∞OFTHESEACCOUNTINGSTANDARDSBYTHEFINANCIALSTATEMENTSREFLECTEDTHELACKOFCOMPARABILITYOFACCOUNTINGINFORMATIONBECAUSEITISDIFFICULTFORFOREIGNINVESTORSACCOUNTINGINFORMATIONTOMAKEANOBJECTIVEEVALUATIONTOALARGEEXTENTTHEINTERNATIONALRESTRICTIONSONTHEFREEMOVEMENTOFCAPITALATTHESAMETIME，THEPARENTCOMPANYINTHEPREPARATIONOFFINANCIALSTATEMENTS，ITWILLBEDIFFICULTINADIFFERENTACCOUNTINGSYSTEMUNDERTHEFOREIGNSUBSIDIARIESINTOCONSOLIDATIONSSYSTEMWHICHRAISESINTEMATIONALACCOUNTINGSTANDARDSCOORDINATIONPROBLEMSINCLUDINGMYD偉羈MANYCOUNTRIESANDINTEMATIONALACCOUNTINGMANAGEMENTACCOUNTING，ECONOMICORGANIZATIONSARECOMMITTEDTOINTERNATIONALACCOUNTINGSTANDARDSCOORDINATIONOFRESEARCHTODRAWUPASUITABLEECONOMICENVIRONMENTANDVARIOUSPARTSOFTHESTANDARDIZEDACCOUNTINGSTANDARDSSOASTOENHANCETHECOMPARABILITYOFACCOUNTINGINFORMATIONREDUCEINTERNATIONALECONOMICEXCHANGESINFORMATIONCONVERSIONCOSTSTHISPAPERFIRSTINTERNATIONALCOORDINMIONOFTHEACCOUNTINGCRITERIAFORTHETHEORYOFMEANINGANDLEVELSELABORATEDINVIEWOFAFEWEASYTOCONFUSETHECONCEPTOFTHERELEVANTCOMPARATIVEANALYSIS；AFTERCHINASACCOUNTINGSTANDARDSFORINTERNATIONALCOORDINATION，ASWELLASTHEDEVELOPMENTOFCHINASACCOUNTINGSTANDARDSPROCESS，THEINTERNATIONALACCOUNTINGSTANDARDSCOORDINATIONSTATUSCARRIEDOUTADETAILEDANALYSIS；SECONDLYWESELECTEDTHEUNITEDSTATES，THEEUROPEANUNIONJAPANSUCHASTHEDIFFERENTCHARACTERISTICSOFTHEMAJORDEVELOPEDCOUNTRIES，THEINTERNATIONALACCOUNTINGSTANDARDSCOORDINATETHEIRBACKGROUNDSTRATEGYANDMETHODSOFANALYSIS；FINALLYTHEABOVECHINAANDTHEWORLDDEVELOPEDCOUNTRIESACCOUNTINGSTANDARDSINTERNATIONALLYCOORDINATEDANALYSIS，INLIGHTOFCHINASNATIONALCONDITIONS，CHINASFUTURERESPONSETOINTERNATIONALACCOUNTINGSTANDARDSⅡ

簡介：廈門大學(xué)碩士學(xué)位論文石油天然氣會計問題研究兼論我國企業(yè)會計準(zhǔn)則第27號石油天然氣開采姓名王琳申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師桑士俊20060901ABSTRACTPETROLEUMANDNATURALGASPLAYANIMPORTANTROLEINTHENATIONALSECURITYOFECONOMY．NLEPOLICYOFPGPETROLEUMANDNATURALGASTRADE．CONNECTEDWITHTHESUSTAINED，MEADYANDHEALTHYDEVELOPMENTOFANATIONALECONOMY，ISTHELIFELINEOFECONOMICDEVELOPMENT．CONSIDERINGTHEPARTICULARITYOFPGINDUSTRY,SETTINGTHEPREFERABLECHINESEPGACCOUNTINGSTANDARDSISBECOMINGMOREANDMORENECESSARY．SPECIFICALLY,HOWTOMEASUREANDDISCLOSETHEPGASSETSISONEOFTHEACCOUNTINGPUZZLES．WESTERNCOUNTRIESHAVEALREADYHADMANYTHEORETICALANDPRACTICALLESEARCHESONACCOUNTINGTHEORYANDMANYRULESANDREGULATIONSHAVEBEENMADE．BUTINCHINATHESTUDYONTHISSUBJECTISJUSTUNDERWAYANDHASPRODUCEDSEVERALFRUITSSUCHASACCOUNTINGSTANDARDFORBUSINESSENTERPRISESEXTRACTIONOFPETROLEUMA蝴NATURALGASCONSULTATIVEDRAFTDATEDJULY,2005，ANDACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．27EXTRACTIONOFPETROLEUMANDNATURALGASANNOUNCEDBYFINANCIALINSTITUTESON15TH，F(xiàn)EBRURAY,2006．THISTHESISDISCUSSESSEVERALISSUESASFOLLOWSTHESETTINGOFPGACCOUNTINGSTANDARDSINCHINABYNORMATIVEMETHOD．SPECIFICALLY,WHATWECANLEARNFROMTHEU．S．ACTIVEPETROLEUMGASACCOUNTINGSTANDARDS．FROMTHELATEACCOUNTINGSTANDARD，WECANSEESOMEEVIDENCESOF‘LEARNING’一SUCCESSFULEFFORTSANDUNITOFPRODUCTIONDEPRECIATION．BUTTHEAPPLICATIONOFTHESEMETHODSISNOTENOUGH．INADDITION，SETTINGNEWACCOUNTINGSTANDARDSISNOTONLYCONNECTEDWITHTHECOMBININGOFTRADEPECULIARITYANDACCOUNTINGTECHNOLOGY,BUTALSOCONSIDERINGPOLITICS．THEN，HOWTOSEETHEACCOUNTINGSTANDARDSANNOUNCEDLATELYANDHOWTOMAKEIMPROVEMENTINRESEARCHOFCHINESEACCOUNTINGSTANDARDSISDISCUSSEDINTHETHESJS．KEYWORDSPETROLEUMANDNATURALGASACCOUNTING；MEASUREMENTOFASSETSDISCLOSURE

簡介：復(fù)旦大學(xué)碩士學(xué)位論文新企業(yè)會計準(zhǔn)則與國際趨同及其實施影響研究姓名薛鑫申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師周紅2007042604205475薛鑫新企業(yè)會計準(zhǔn)則的國際趨同及實施影響研究【摘要】會計制度與國際趨同一直是我國市場經(jīng)濟(jì)發(fā)展背景下會計制度改革的主要課題，我國財政部于2006年2月份發(fā)布的39項企業(yè)會計準(zhǔn)則拉開了實施新一輪會計制度改革的序幕。新的會計準(zhǔn)則對原有會計制度作了大量的修訂與補充，以實現(xiàn)與國際會計準(zhǔn)則的接軌。相關(guān)準(zhǔn)則層面的差異比較與研究已在原會計制度與新會計準(zhǔn)則之間以及新會計準(zhǔn)則與國際準(zhǔn)則之間展開，然而由于缺乏企業(yè)實施新準(zhǔn)則的會計信息，相關(guān)實證研究的成果比較少。而滬深兩地上市公司2006年度的財務(wù)報告中披露了由原會計制度報告期末股東權(quán)益調(diào)整為新準(zhǔn)則首次執(zhí)行日股東權(quán)益的信息，并且B股上市公司還在年報中披露了原會計制度下的股東權(quán)益調(diào)整為國際會計準(zhǔn)則下的股東權(quán)益的數(shù)據(jù)，這些資料為我們提供了很好的研究新舊準(zhǔn)則差異和新準(zhǔn)則國際化趨同效果的機會。本文在借鑒以往學(xué)術(shù)界企業(yè)界專家學(xué)者的研究方法、研究成果的基礎(chǔ)上，在準(zhǔn)則內(nèi)容和實施效果兩個層面的作了分析研究。研究結(jié)果支持關(guān)于新會計準(zhǔn)則已實現(xiàn)與國際會計準(zhǔn)則全面實質(zhì)趨同的論點。此外在研究中還發(fā)現(xiàn)，少數(shù)股東權(quán)益列入股東權(quán)益項目使新準(zhǔn)則下企業(yè)凈資產(chǎn)的平均增加了為11％，另外兩個影響較大的調(diào)整項目是資產(chǎn)負(fù)債法確認(rèn)所得稅費用和同一控制下長期股權(quán)投資差額轉(zhuǎn)銷，分別對凈資產(chǎn)產(chǎn)生了平均18％和一16％的影響，而新會計準(zhǔn)則與國際會計準(zhǔn)則下凈資產(chǎn)的差異主要來源于對同一控制下企業(yè)合并與投資交易的會計處理方法的不同，這一因素導(dǎo)致了依據(jù)新會計準(zhǔn)則的凈資產(chǎn)比依據(jù)國際會計準(zhǔn)則的凈資產(chǎn)平均少25％，甚至超過了原會計制度與國際會計準(zhǔn)則凈資產(chǎn)的差異程度，其他準(zhǔn)則方面的差異沒有造成新會計準(zhǔn)則和國際會計準(zhǔn)則下凈資產(chǎn)的系統(tǒng)性差異?！娟P(guān)鍵詞L會計準(zhǔn)則凈資產(chǎn)國際趨同差異調(diào)整【中圖分類號】F2752ABSTRACTTHECONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSHASBEENTHEKEYISSUEOFTHECHINA’SACCOUNTINGSYSTEMREFORMINTHECONTEXTOFCHINA’SMARKETECONOMYDEVELOPMENTTHIRTYNINEENTERPRISESACCOUNTINGSTANDARDSWEREPROMUIGATEDBYCHINA’AMINISTRYOFFINANCEINFEBRUARY，2006，THATSTARTEDANEWROUNDOFREFORMOFTHECHINA’SACCOUNTINGSYSTEMTHENEWACCOUNTINGSTANDARDSMADEALARGENUMBEROFAMENDMENTSANDADDITIONSTOTHEEXISTINGACCOUNTINGSYSTEM，SOASTOACHIEVECONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSEVERSINCETHENRELEVANTRESEARCHESONTHEDIFFERENCESBETWEENTHENEWACCOUNTINGSTANDARDSANDTHEEXITING

簡介：同濟(jì)大學(xué)中德學(xué)院碩士學(xué)位論文中國會計準(zhǔn)則國際協(xié)調(diào)度研究姓名宋斯琦申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師王煦逸林陽春20070501ABS仃ACTABSTRACTTHISRESEARCHEVALUATESTHEDEJUREHARMONIZATIONOFCHINESEACCOUNTINGSTANDARDSCASANDINTERNATIONALACCOUNTINGSTANDARDSIAS．BOTHCAS2001ANDCAS2006ARERESEARCHEDINTHISSTUDY．COMPARINGEVERYSINGLESTANDARDOFCASWITHTHATOFIASANDUSINGTHEWEIGHTEDAVERAGEQUANTITATIVEMETHOD，THISSTUDYFIGURESOUTTHATCAS2001ANDCAS2006HAVEBOTHACHIEVEDAMODERATEDEJUREHARMONIZATIONWITHIAS．ANDTHEHARMONIZATIONOFCAS2006WITHIASHASBEENLARGELYIMPROVEDCOMPAREDWITHTHATOFCAS2001．THETHEORYOF“HARMONIZATIONOFACCOUNTINGSTANDARDS”ISBRIEFLYREVIEWEDINTHEBEGINNINGOFTHISRESEARCH．SEVERALMETHODSBEINGUSEDTOMEASURETHELEVELOFHARMONIZATIONARECOMPARED，ANDCONSIDERINGTHEADVANTAGESANDDISADVANTAGESOFTHESEMETHODS，THEWEIGHTEDAVERAGEQUANTITATIVEMETHODISFINALLYCONFIRMED．BASEDONTHAT，ADELPHIANALYSISISADOPTEDTOCOMPLEMENTTHEWEIGHTEDAVERAGEQUANTITATIVEMETHODWITHANEYETOAVOIDINGPOSSIBLESUBLJECTIVITYINTHERESEARCH．THEEXECUTIRESTANDARDSOFBOTHCAS2001ANDCAS2006ARECOMPAREDWITHIASCOUNTERPARTSONEBYONE．AQUANTITIVEANALYSISSHOWSTHATTHETWOSETSOFCHINESEACCOUNTINGSTANDARDSHAVEBOTHACHIEVEDAMODERATEDEJUREHARMONIZATIONWITHIASANDCOMPAREDWITHCAS2001，CAS2006HASBEENLARGELYUPGRADEDREGARDINGTHELEVELOFTHEINTERNATIONALHARMONIZATION．KEYWORDSINTERNATIONALACCOUNTINGSTANDARDS。CHINESEACCOUNTINGSTANDARDS，肪JUREHARMONIZATION，DELPHIANALYSIS

簡介：湖南大學(xué)碩士學(xué)位論文公允價值在會計準(zhǔn)則中的應(yīng)用及其啟示姓名楊敏申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師謝詩芬20071010高校教師碩士學(xué)位論文ABSTRACTAFTER80SOF20CENTURY,THEDEVELOPMENTOFFINANCIALINSTRUMENTSHASPUSHEDFORWARDTHERESEARCHANDAPPLICATIONOFFAIRVALUE．FAIRVALUEOFTENAPPEARSINACCOUNTINGSTANDARDSANDPRACTICEOFSOMECOUNTRIESASWELLASTHESHIFTOFATTITUDEFORFAIRVALUEINWORLDMAINSTANDARDSSETTINGORGANIZATIONS．DOESTHEUSEOFFAIRVALUESMOOTHLYARETHEREANYOTHERPROBLEMSWHICHSHOULDBERESEARCHEDANDRESOLVEDHOWSHOULDWEDOTOBEGOODUSEOFITTHESEQUESTIONSWILLBEANSWEREDINTHEPAPERONEBYONE．THEAIMOFTHISTHESISISTORECALLTHEHISTORYTHEUSEOFFAIRVALUE，TIRETHESKELETONOFTHEAPPLICATION,CONCLUDETHEUSEEXPERIENCEOFFAIRVALUE,ANDPUTFORWARDTHEGOODCOUNTERMEASUREOFHOWTOUSEIT，F(xiàn)IRST，THEPAPERCLARIFIESTHECONCEPTOFFAIRVALUE,ANDRECALLSTHERELATEDDOCUMENTSOFUSEOFFAIRVALUEINACCOUNTINGSTANDARDSATHOMEANDABROAD．THENITPROBESTHEBASICTHEORYOFFAIRVALUE,ITSUGGESTSTHATMEASUREMENTPERSPECTIVEISTHEKEYTOTHEUSEOFFAIRVALUEAFTERANALYSESITSTHEORYPROGRESS,ANDPUTFORWARDSMYOPINIONOLLSOMECONTROVERSIALQUESTIONSABOUTTHERECOGNITION,MEASUREMENTANDREPORTOFFAIRVALUE．AFTERTHAT，THEPAPERINTRODUCESTHEEXPERIENCEOFUSEOFFAIRVALUEINACCOUNTINGSTANDARDSFROMABROAD．FOLLOWINGDISCUSSINGTHEUSEOFFAIRVALUEPHASETOPHASEINOURCOUNTRY,ATTHEENDOFTHEPAPER,ITPROPOSESTHEIDEAOFHOWTOWELLUSEOFFAIRVALUEONTHEBASISOFTHEUSEEXPERIENCE．THETHESIS’SINNOVATIONSINCLUDES1WERECALLEDANDTIREDTHERELATEDDOCUMENTSONU∞OFFAIRVALUE；2WEPROBETHETHEORYOFFAIRVALUESUCHASENTRYPRICEANDEXIT叫CE,MARKETPARTICIPANTSANDTRANSACTIONPARTIES,THEPRINCIPALMARKETORTHEMOSTADVANTAGEOUSMARKET，TRANSFERORSETTLEMENTOFLIABILITY,INUSEVALUATIONPREMISEORVALUEINUSE,DAYONEGAINSANDLOSSES,ETC；3WEPROPOSEDTHEGOODSUGGESTIONONHOWTOUSEFAIRVALUEATHOMEANABROADKEYWORDSFAIRVALUE；APPLICATIONSATHOMEANDABROAD；USEENLIIGHTENMENT111

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中韓會計準(zhǔn)則及國際會計準(zhǔn)則比較研究姓名全益護(hù)申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師余恕蓮20070501ABSTRACTMOSTEOUNTRIESINTHEWORLDHAVEADOPTEDTHEINTERNATIONALACCOUNTINGSTANDARDS，THECHINESEMINISTRYOFFINANCEALSOISSUEDNEWACCOUNTINGSTANDARDSINFEBRUARY2006，ANDTHENEWACCOUNTINGSTANDARDSISFULLYCOMPATIBLEWITHCHINESENATIONALCONDITIONANDTHEINTERNATIONALACCOUNTINGSTANDARDS．THEKOREANGOVERNMENTISALSOINAGREEMENTWITHTHEWORLDBANKAFTERTHE1997FINANCIALCRISIS，STARTEDTOREFORMACCOUNTINGSTANDARDS，ENHANCEDTHETRANSPARENCYOFACCOUNTINGINFORMATIONANDTHECONVERGENCEWITHINTERNATIONALACCOUNTINGSTANDARDS．SINCECHINAANDKOREAESTABLISHEDDIPLOMATICRELATIONSIN1992，ATREMENDOUSNUMBEROFKOREANERLTERPRISESINVESTINGINCHINA,CHINESEENTERPRISESALSOHAVEINVESTEDINKOREA．POLITICAL，ECONOMICANDCULTURALEXCHANGESMOREANDMORE．ININVESTING，F(xiàn)ORANYINVESTORSTOINVESTINFOREIGNCOMPANIES，INVESTORSSHOULDUNDERSTANDTHEDIFFERENTFOREIGNACCOUNTINGSYSTEM．THISPAPERDISCUSSEDTHEMAINDIFFERENCEBETWEENTHETHEORYOFTHECHINESENEWACCOUNTINGSTANDARDS，THEKOREANACCOUNTINGSTANDARDSANDTHEINTERNATIONALACCOUNTINGSTANDARDS．ISINCERELY塒SH吐LATTHISPAPERWILLHELPTHECHINESEANDKOREANENTERPRISES，PRACTICINGACCOUNTANTANDTHEPRACTICEOFACCOUNTING．THEFIRSTPARTOFTHISPAPERDESCRIBESTHECHINESENEWACCOUNTINGSTANDARDSINCOMPAREDWITHTHEOLDACCOUNTINGSTANDARDS，ANALYSESTHEMAJORDIFFERENCESOFTHEBASICNORMSANDTHEIMPACTOFDIFFERENCESONSPECIFICCRITERIA．耽ESECONDPARTFOCUSESONTHECOMPARISONOFTHECHINESENEWACCOUNTINGSTANDARDS，THEKOREANACCOUNTINGSTANDARDSANDTHEINTERNATIONALACCOUNTINGSTANDARDS，ANALYSISTHEMAJORDIFFERENCESOFSPECIFICCRITERIAANDTHEBASICNORMS．THETHIRDPARTISCONCENTRATEDONTHEMAINDIFFERENCESBETWEENTHECHINESE0LDANDNEWACCOUNTINGSTANDARDSANDTHEIMPACTONBUSINESSES，THEKOREANCONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSPLANANDTHEIMPACTONBUSINESSES．APPENDIXPARTSARETHEDEVELOPMENTPROCESSOFCHINESE，KOREAANDTHE

簡介：分類號UDC1012630517065密級金煎編號研究生奎匾垃指導(dǎo)教師苤菹專業(yè)王直筐堡2007年11月15日中文摘要財政部2006年2月15日在北京人民大會掌正式宣布了我幽新企業(yè)會計準(zhǔn)則的出臺，并定于2007年1月1同起在上市公司中率先執(zhí)行，其他氽業(yè)鼓勵實行。新會計準(zhǔn)則將帶來“革命性的變化”，這意味著2007年將是中圍會計“實習(xí)年”，也將是企業(yè)會計工作完善與提高的“關(guān)鍵年”。上市公司是證券市場發(fā)展的基石，新會計準(zhǔn)則的頒布和執(zhí)行會對上市公司產(chǎn)生深遠(yuǎn)的影響。本文通過新會計準(zhǔn)則對四川長虹的影響分析，運用定量與定比相結(jié)合的方法對比新舊會計準(zhǔn)則、國內(nèi)國際會計準(zhǔn)則在長期股權(quán)投資、投資性房地產(chǎn)、無形資產(chǎn)、非貨幣性資產(chǎn)交換、資產(chǎn)減值、職工薪酬、債務(wù)重組、所得稅、會融工具確認(rèn)和計量、合并財務(wù)報表等方面的重要變化，闡述了面對外界環(huán)境的變化，上市公司的財務(wù)人以及投資者、債權(quán)人等利益相關(guān)者如何摒棄傳統(tǒng)的思維方式，學(xué)會用新的思維、新的觀念和新的方法來看待、解決面臨的新問題，滿足各自對會計信息的需求。關(guān)鍵詞新會計準(zhǔn)則，影響，金融工具，公允價值，所得稅

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文房地產(chǎn)抵押貸款信用風(fēng)險規(guī)避研究實施新會計準(zhǔn)則對中小商業(yè)銀行的影響姓名王夏杰申請學(xué)位級別碩士專業(yè)金融學(xué)指導(dǎo)教師鄒亞生20080501IIABSTRACTINTHELONGRUNTHEMAINFACTTHATAFFECTSTHEREALESTATEPRICEISTHEGDPGROWTHFROM2003TO2007ALONGWITHCHINA’SECONOMICGROWTHTHEREALESTATEPRICEINCREASESFASTBUTASTHEECONOMICENVIRONMENTOFINTERNATIONALDOMESTICMARKETSISCHANGINGTHEEXPECTINGGDPGROWTHRATEIN2008ISMUCHLOWERTHANTHEFIGUREOF2007THEFLUCTUATIONOFREALESTATEMARKETINMANYCITIESMADEMEMEPEOPLECONCERNABOUTTHEOPERATIONOFTHEREALESTATEMARKETTHENEWACCOUNTINGSTARDOFBUSINESSENTERPRISEPROMULGATEDBYTHEMINISTRYOFFINANCEIN2006GAVETHELISTEDREALESTATECOMPANIESANOPPTUNITYTOMEASURETHEIRINVESTMENTSINREALESTATEMARKETWITHFAIRVALUETHEFAIRVALUEISMUCHHIGHERTHANTHECOSTOFTHEINVESTMENTIFALLQUALIFIEDREALESTATECOMPANIESUSETHEIROVERVALUEDINVESTMENTASCOLLATERALTOGETLOANFROMBANKSTHEREMAYBEACHANCETOENHANCETHECREDITRISKOFTHEBANKINDUSTRYTHEFINANCIALMARKETOFCHINAISNOTFULLYDEVELOPEDNOWINTHEMARKETTHEBANKINDUSTRYPLAYSAMAJROLESMALLTOMEDIUMSIZEDCOMMERCIALBANKSAREESSENTIALTOTHEBANKINDUSTRYTHEIRRISKMANAGEMENTSKILLSARELIMITEDTHISPAPERGIVESSOMEADVICETOSMALLTOMEDIUMSIZEDCOMMERCIALBANKSONAVOIDINGREALESTATEMTGAGECREDITRISKBASEDONTHEIRDAYTODAYOPERATIONTHECONTENTOFTHEPAPERISASFOLLOWSFIRSTLYANALYZETHATUSINGTHEFAIRVALUEMODELTOMEASURETHEVALUEOFTHEINVESTMENTWOULDCAUSECREDITRISKOFBANKSSECONDLYANALYZETHERISKCAUSEDBYREALESTATECANDOMEDAMAGETOSMALLTOMEDIUMSIZEDBANKSTHIRDLYGIVESOMEADVICETOAVOIDTHERISKTHISPAPERUSESTWODIFFERENTRESEARCHMETHODSBOTHEMPIRICALANALYSISNMATIVEANALYSISONTHEONEHITANALYZESTHEIMPACTOFTHENEWACCOUNTINGSTARDTOTHEREALESTATEMARKETTHECLOSERELATIONSHIPBETWEENREALESTATECOMPANIESBANKSHOWTHERELATIONSHIPAFFECTSTHECREDITRISKONTHEOTHERHTHEPAPERUSESDATATOSHOWTHATBUBBLESCANBEOBSERVEDINSOMESEGMENTSOFTHEREALESTATEMARKETALSOTESTSTHEFEASIBILITYOFALTMAN’SZMODELINCHINESEREALESTATEMARKETKEYWDSFAIRVALUEREALESTATECOLLATERALLOANCREDITRISK

簡介：分類號分類號學(xué)號學(xué)號2005613000078學(xué)校代碼學(xué)校代碼10487密級密級碩士學(xué)位論文碩士學(xué)位論文中印所得稅會計比較研究中印所得稅會計比較研究基于我國新企業(yè)會計準(zhǔn)則基于我國新企業(yè)會計準(zhǔn)則1818號所得稅所得稅學(xué)位申請人學(xué)位申請人巫霞學(xué)科專業(yè)學(xué)科專業(yè)會計學(xué)會計學(xué)指導(dǎo)教師指導(dǎo)教師鄭紅霞鄭紅霞副教授副教授答辯日期答辯日期20075獨創(chuàng)性聲明獨創(chuàng)性聲明本人聲明所呈交的學(xué)位論文是我個人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除文中已經(jīng)標(biāo)明引用的內(nèi)容外，本論文不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫過的研究成果。對本文的研究做出貢獻(xiàn)的個人和集體，均已在文中以明確方式標(biāo)明。本人完全意識到本聲明的法律結(jié)果由本人承擔(dān)。學(xué)位論文作者簽名日期年月日學(xué)位論文版權(quán)使用授權(quán)書學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(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)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)華中科技大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。保密□，在年解密后適用本授權(quán)書。不保密□。（請在以上方框內(nèi)打“√”）學(xué)位論文作者簽名指導(dǎo)教師簽名日期年月日日期年月日本論文屬于