簡介：廈門大學(xué)碩士學(xué)位論文公允價(jià)值計(jì)量對利益相關(guān)者的影響以新企業(yè)會計(jì)準(zhǔn)則為例姓名張斌輝申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師葉少琴20080401ABSTRACTUNDERTHEBACKGROUNDOFCURRENTECONOMICENVIRONMENTTHEHISTORICALCOSTACCOUNTINGINFORMATIONHASBEENINCREASINGDIFFICULTTOMEETTHEDECISIONMAKINGRELATEDDEMANDBYINFORMATIONUSERS。THEUSEOFFAIRVALUEMEASUREMENTHASBECOMEALLINEVITABLETRENDHOWEVERASRELATEDVALUATIONTECHNOLOGYANDMATURITYMARKETENVIRONMENTNEEDEDINFAIRVALUEMEASUREMENTPROBLEMSANDLIMITATIONSTILLEXISTSINTHEAPPLICATIONOFFAIRVALUEINPRACTICETHEENTERPRISECANBECONSIDEREDASAGROUPOFCONTRACTSSIGNEDAMONGSTAKEHOLDERSFORCERTAINPURPOSECHANGINGTOFAIRVALUEMEASUREMENTWILLHAVEANIMPACTONTHEREALIZATIONANDDISTRIBUTIONOFSTAKEHOLDERS’INTERESTSTAKEHOLDERSWILLALSOCONDUCTADIRECTIMPACTONACCOUNTINGATTHESAMETIMEBASEDONABOVEMENTIONED，THEPAPERANALYSISTHEIMPACTOFFAIRVALUEMEASUREMENTONSTAKEHOLDERS，INORDERTOPROVIDEIMPROVINGSUGGESTIONSONFAIRVALUEMEASUREMENTFROMTHEPERSPECTIVEOFSTAKEHOLDERSTHEPAPERUSESNORMALRESEARCHASMAINRESEARCHMETHODSATFIRST，THEPAPERINTRODUCESTHEDEFINITION，THEORETICALFOUNDATIONANDTHEAPPLICATIONINACCOUNTINGSTANDARDSOFFAIRVALUEMEASUREMENTITALSOAPPLIESTHECONCEPTOFSTAKEHOLDERSTOTHERESEARCHTHROUGHANALYZINGTHEECONOMICCONSEQUENCESOFACCOUNTINGMEASUREMENTTHEP印ERESTABLISHESTHEMUTUALINFLUENCEBETWEENACCOUNTINGMEASUREMENTANDSTAKEHOLDERSANDTHENITDISCUSSESTHEIMPACTOFFAIRVALUEMEASUREMENTONMAJORSTAKEHOLDERSSUCHASINVESTORS，CREDITORS，BUSINESSEXECUTIVES，GOVERNMENT，ANDINTERMEDIARYONTHEBASISOFANALYSIS，THEPAPERALSODISCUSSESTHENECESSITYANDPOSSIBILITYOFPROMOTINGTHEFAIRVALUEMEASUREMENTBYSTAKEHOLDERFINALLY，THEPAPERPROVIDESSPECIFICSUGGESTIONSONITTHEMAINCONTRIBUTIONSOFTHISARTICLEINCLUDETHEFOLLOWINGFIRST，THROUGHESTABLISHINGTHECONNECTIONBETWEENFAIRVALUEMEASUREMENTANDSTAKEHOLDERS，THEPAPERANALYSISTHEIMPACTOFFAIRVALUEMEASUREMENTONSTAKEHOLDERSSYSTEMATICALLYANDPROVIDESTHEIMPROVINGSUGGESTIONONFAIRVALUEMEASUREMENTFROMTHEPERSPECTIVEOFSTAKEHOLDERSSECOND，ITPROVIDESTHEPERSPECTIVEOFSTAKEHOLDERSINANALYZINGACCOUNTINGSTANDARDSTHROUGHSPECIFICANALYSISWITHNEWENTERPRISEACCOUNTINGSTANDARDSINRESEARCHTHESTANDARDSSETTINGORGANIZATIONWILLBEFAMILIARWITHTHELIKELYIMPACTONDIFFERENTMARKETPARTICIPANTSBYNEWACCOUNTINGCRITERIAWHICHISBENEFITFORTHERESPONSEINTHEFORMULATIONOFSTANDARDSANDTHEIMPROVEMENTSTANDARDSRELATEDTOFAIRVALUEMEASUREMENTKEYWORDSFAIRVALUEMEASUREMENT；STAKEHOLDERS

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會計(jì)準(zhǔn)則下合并財(cái)務(wù)報(bào)表有關(guān)問題研究姓名劉麗麗申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師石彥文20080501首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會計(jì)準(zhǔn)則下合并財(cái)務(wù)報(bào)表有關(guān)問題研究IIABSTRACTSINCETHE20THCENTURY,WITHTHEWORLDWIDEENTERPRISEGROUPSSPEEDINGUPTHEPROCESSANDTHEGROWINGNEEDSOFFINANCIALINFORMATIONFROMTHEDIFFERENTUSERS,ITHASBECOMEONEOFTHEIMPORTANTSTUDIESFORTHEINTERNATIONALACCOUNTANCYFIELDTOEXPLOREREGARDINGTOHOWTOREFLECTTHEWHOLEPICTUREOFTHEENTERPRISEGROUPSACCURATELYANDCOMPREHENSIVELYBYCONSOLIDATINGSCIENTIFICALLYTHEINDIVIDUALACCOUNTINGSTATEMENTSOFTHESINGLEENTERPRISETHENEWENTERPRISEACCOUNTINGSTANDARDWASISSUEDONFEB,15TH,2006BYTHEMINISTRYOFFINANCE,OFWHICHACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO33CONSOLIDATEDFINANCIALSTATEMENTSANDITSGUIDEMADEADETAILEDSTIPULATIONONTHEREQUIREMENTS,METHODSANDINFORMATIONANNOUNCEMENTBASEDONCHINA’SACTUALCONDITIONSBASEDONTHEPREDECESSORS’EFFORTS,THISPAPERMADEAGENERALANALYSISONTHESTIPULATIONOFCONSOLIDATEDFINANCIALSTATEMENTSUNDERTHENEWACCOUNTINGSTANDARDWITHASTANDARDIZEDRESEARCHMETHODITMAINLYANALYZEDLONGTERMEQUITYINVESTMENT,ENTERPRISESAMALGAMATIONANDTHEEFFECTSONDRAWINGUPTHECONSOLIDATEDFINANCIALSTATEMENTSMADEBYTHESPECIFICSTIPULATIONCHANGESCOMBININGTHEORIESWITHINVESTIGATION,ITALSOINTERPRETEDTHEPROBLEMSCAUSEDBYIMPLEMENTINGTHENEWCONSOLIDATEDFINANCIALSTATEMENTSSTANDARD,SUCHASTHECONSOLIDATIONTHEORY,THESCOPEANDTHECONSOLIDATEDACCOUNTINGMETHODSOFTHECONSOLIDATEDFINANCIALSTATEMENTSINTHEEND,THISPAPERFURTHERSTUDIEDTHEMATTERSNEEDINGATTENTIONINIMPLEMENTINGTHESTANDARDS,SUCHASFURTHERCLARIFYINGTHESCOPEOFTHECONSOLIDATEDFINANCIALSTATEMENTS,ADOPTINGMEASURESACCORDINGLYONTHEENTERPRISES’PARTKEYWORDSCONSOLIDATEDFINANCIALSTATEMENTSCONSOLIDATIONTHEORYSCOPEOFCONSOLIDATEDFINANCIALSTATEMENTS

簡介：北京交通大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則變化對上市公司資產(chǎn)價(jià)值的影響姓名田晶申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師祝祖強(qiáng)20080601ABSTRACTABSTRACTUPONTHEREQUESTOFMINISTRYOFFINANCE，THENEWACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESCAMEINTOEFFECTINPUBLICLISTEDCOMPANIESFROMJANUARY1，2007THISISAGREATACCOUNTINGREFORMATIONONTHEONEHAND，ITADAPTSTHEREQUESTSOFTHEDEVELOPMENTOFTHEMARKETECONOMYINTHECOUNTRYONTHEOTHERHAND，ITINDICATESTHATTHEACCOUNTINGSYSTEMWHICHBECOMESCOMPATIBLEWITHINTERNATIONALLYACCEPTEDPRACTICESCOMESINTOEXISTENCETHECHANGEOFTHEACCOUNTINGSTANDARDSHASIMPORTANTEFFECTSONTHEIMPROVEMENTOFTHETRANSPARENCY，QUALITYANDRELIABILITYOFTHEFINANCIALINFORMATIONITHASTHEMILESTONEMEANINGINTHEACCOUNTINGDEVELOPINGHISTORYONTHEBASISOFANALYZINGTHEMEANINGOFIMPLEMENTATIONTHENEWACCOUNTINGSTANDARDS，THEDIFFERENCEBETWEENTHENEWACCOUNTINGSTANDARDSANDTHEOLDONEANDTHECONCRETECHANGESWHICHINFLUENCETHEASSETSVALUETHEORETICALLY，THISARTICLEFOCUSESONONMIDIRECTIONALINFLUENCESRESULTINGFROMTHENEWSTANDARDSTHROUGHDIGGINGINFORMATIONON2006ANNALSOFLISTEDCOMPANY，BOTHONASPECTSOFFINANCIALDATAANDMANAGERIALIDEATHROUGHANALYSISOFFACTORSTHATINCREASEORDECREASEFISTCOMPANY’SNETASSETS，THISARTICLECONCLUDESTHAT，F(xiàn)ROMTHEHOLISTICASPECTS，ITHASINSIGNIFICANTINFLUENCES，BUTFROMTHEINDIVIDUALASPECTS，THEINFLUENCESAREMOREREMARKABLEITALSOHASFARREACHINGINFLUENCESTOLISTEDCOMPANYSFUTUREFINANCIALANDWORKINGSTATUSBECAUSEOFTHEFIKELIHOODOFTHEALTERATIONOFACCOUNTANTPOLICIESANDESTIMATESTHROUGHCOLLECTING，SORTINGANDPROCESSINGTHEDATAON2006ANNALSOF546LISTEDCOMPANIES，THETHESISADOPTSCOMPARATIVEANALYSIS，F(xiàn)ACTORANALYSISANDINTEGRATESQUALITATIVESTUDYATTHESAMETIMEINORDERTOFMDOUTPROFOUNDANDLONGTERMINFLUENCESOLLLISTEDCOMPANYBASEDONTHECURRENTINFLUENCESTOASSETSVALUEFROMTHENEWSTANDARDSKEVWORDSNEWACCOUNTINGSTANDARDS；ASSETSVALUE；EQUITYRECONCIFIATIONSTATEMENTCIASSNO

簡介：上海大學(xué)碩士學(xué)位論文公允價(jià)值計(jì)量屬性的應(yīng)用研究基于我國現(xiàn)行會計(jì)準(zhǔn)則的分析姓名田棟華申請學(xué)位級別碩士專業(yè)世界經(jīng)濟(jì)指導(dǎo)教師方慧20081201上海大學(xué)碩I學(xué)位論文ABSTRACTMEASUREMENTISFLKEYAREAOFTHEACCOUNTINGTHEORYFORALONGTIMEHISTORICALCOSTHASBEENTHEMAINMEASUREMENTMODEASTHEDEVELOPMENTOFTHEECONOMYANDTHECHANGEOFTHEROLEOFTHEFINANCIALSTATEMENTTHEHISTORICALCOSTMODECANNOTCOPEWITHTHESITUATIONTHENANEWMODECOMESTOBIRTHTHATISTHEFAIRVALUEMODE，ANDITHASBEENPERSVADEDBYMANYSTANDARDSMAKINGINSTITUTIONSSUCHASFASBANDIASBONFEBRUARY15M2006THENEWACCOUNTINGSTANDARDCAMEINTOEFFECT，THEMOSTOBVIOUSCHANGEISTHEREUTILIZATIONOFFAIRVALHEONSUCHBACKGROUNDTHISPAPERAIMSTOOFFERSOMEREFERENCESFORTHEBETTERAPPLICATIONOFFAIRVALUEINTHEFUTURETHEPAPERANALYSESTHEAPPLICATIONOFTHEFAIRVALUEINHOMEANDABROAD，ANDTHEBASICTHEORYOFTHEFAIRVALUETHEINNOVATIONOFTHEPAPERISTHAT，TORESEARCHTHEFINANCIALSTATEMENTSOFTHELISTEDCOMPANIESINSHANGHAISTOCKEXCHANGETHEPAPERISDIVIDEDINTOSIXCHAPTERSITSMAINCONTENTSGENERALIZESASFOLLOWSTHECHAPTER1INTRODUCESTHERESEARCHBACKGROUNDANDMEANING，THECARRYINGONALLOVERVIEWTOTHEDOMESTICANDINTERNATIONALRESEARCHONFAIRVALUE，ANDTHERESEARCHMETHODOFTHEPAPERTHECHAPTER2ISMAINLYCONCERNEDABOUTTHEBASICTHEORYOFTHEFAIRVALUESITANALYSESTHERELATIONANDDIFFERENTBETWEENTHEFAIRVALUEMODEANDOTHERMEASUREMODE，ANDTHEMOTHEDTOOBTAINTHEFAIRVALUETHECHAPTER3GENERALIZESTHEAPPLICATIONOFFAIRVALUEINIFRSANDSFASTHECHAPTER4ANALYSESTHEUSINGOFFAIRVALUEINCHINA，ESPECIALLYINTHREEDIFFERENTSTAGESTHECHAPTER5ANALYSESTHEEFFECTOFTHEFINANCIALSTATEMENGSOFTHELISTSECOMPANIESBYUSINGTHEFAIRVALUEMODE，ANDHOPETODISCOVERSOMEPROBLEMSINUSINGITTHECHAPTER6MAKESSOMESUGGESTIONSONUSINGFAIRVALUEINCHINAKEYWORDSFAIRVALUEACCOUNTINGSTANDARDFINANCIALSTATEMENTVI

簡介：洳≯≥碩士學(xué)位論文浙江大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則國際化對金融監(jiān)測的影響和對策研究ABSTRACTAFTERTHEAFFILIATIONWTO，UNDERWITHTHEBIGTRENDOFTHEGLOBALIZATION，OURCOUNTRYTHEACCOUNTANCYSTANDARDWALKATHEAD，BUTACCORDINGTOOURCOUNTRYOFTHECONCRETEENVIRONMENTCOMEANALYZING，WITHTHENEWSOLUTIONSTANDARDOFTHEGLOBALIZATIONIFCANSMOOTHLYINTOPRACTICETHISPROBLEMDESERVEWETHINKDEEPLY，NOWAUTHORPROBLEMOFNEWACCOUNTANCYSTANDARDTHATONESELFOFTHEPROBLEM，BUSINESSENTERPRISEPRESENTCONDITION，ACCOUNTANCYTAKECHARGEOFTHEASPECTTOMAKEANANALYSISFORPUTTINGDIFFICULTYINTOPRACTICE，ANDTHEANALYSISBRINGUPPEDTHEAMOUNTSOLUTIONINTHISTHESISOBVIOUSLYANDSTILLEXISTALOTOFDEFICIENCIES，MAINOFNOWTHERIGHTCOMPREHENDSOFNEWACCOUNTANCYSTANDARDNOTENOUGHCOMPLETELY，THEPRESENTCONDITIONANALYSISOFBUSINESSENTERPRISENOTENOUGHCLEARANDDEFINITE，ANDBRINGUPSOLUTIONUNDERCONCRETELYOFTHEENVIRONMENTTHEPOSSIBILITYMEETINGWILLSUFFERTHERESTRICTONEOFTHEFINANCIALMARKET‘SGREATESTCHALLENGESISTOTHEACCOUNTINGPROFESSIONHOWCANFINANCIALSTATEMENTSBESTCONVEYINFORMATIONABOUTRISKMANAGEMENTACTIVITIESTOSHAREHOLDERS，SUPERVISORANDOTHERINTERESTEDPARTIESIUNDERSTATETHECHALLENGEWHENISAYITISDIFFICULTTODEVISEMEANINGFULANDUNDERSTANDABLEDISCLOSURETHATISALSOCOMPARABLETOPREVIOUSREPORTSANDTOTHOSEOFOTHERFIRMSTHEDISCLOSURE，MOREOVERSHOULDNOTCOMPROMISEPROPRIETARYINFORMATION；ITMUSTBEFLEXIBLETOACCOMMODATEFUTUREADVANCESINRISKMANAGEMENTFINANCIALSUPERVISIONFURTHERMORETHEBENEFITSDERIVEDSHOULDEXCEEDTHECOSTOFPROVIDINGTHEDISCLOSURETOFURTHERCOMPLICATETHECHALLENGE，THEINFORMATIONOFBANKFMANCIALSTATEMENTNEEDSTOBEINDEPENDENTLYVERIFIABLETHESEISSUESMUSTBECONSIDEREDNOTONLYINTHECONTEXTOFBANKOPERATINGBUTALSOFROMANINTERNATIONALPERSPECTIVEOFTHECENTRALBANK’SSUPERVISIONEFFORTSNOWUNDERWAYTODEVELOPINTERNATIONALACCOUNTING，DISCLOSURE，ANDSUPERVISINGSTANDARDSAREENCOURAGINGBANKSUPERVISORSWILLBEWORKINGINTANDEMTOFACILITATETHEEFFORTSOFTHEINTERNALPROFESSIONALGROUPSTHESEAREDAUNTINGCHALLENGESNEVERTHELESS，IAMCERTAINTHATASTHEPROFESSIONMOVESFORWARDTOMEETTHESECHALLENGES，NEWWAYSOFVIEWINGRISKSANDREPORTINGTHEMINFINANCIALSTATEMENTSWILLBEDEVISEDFINANCIALREPORTINGANDSUPERVISORYREPORTINGWILLBECOMEEVENMORECRITICALTOEFFICIENTFINANCIALMARKETSANDEFFECTIVEBANKSUPERVISIONACTIVITIESKEYWORDSACCOUNTANCYSTANDARD；BANK；FINANCIALSUPERVISION；SOLUTION

簡介：東北財(cái)經(jīng)大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則與財(cái)務(wù)決策之關(guān)系研究姓名孫菲申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師孫光國20071201范圍擴(kuò)展到財(cái)務(wù)管理領(lǐng)域，并對財(cái)務(wù)管理領(lǐng)域的核心領(lǐng)域一財(cái)務(wù)決策與會計(jì)信息之間的互動關(guān)系進(jìn)行深入分析。關(guān)鍵詞會計(jì)準(zhǔn)則，財(cái)務(wù)決策，財(cái)務(wù)環(huán)境，會計(jì)信息Ⅱ

簡介：湘潭大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則制定中的利益相關(guān)者博弈研究姓名陸微申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師劉長青20080501IIABSTRACTTHESETTINGPROCESSOFACCOUNTINGSTARDSISAGAMEPROCESSPARTICIPATEDBYACCOUNTINGSTARDS’STAKEHOLDERSSUFFICIENCYOFTHEGAMERELATESTOTHEVALIDITYENFCEMENTEFFECTOFACCOUNTINGSTARDSASTHEECONOMYDEVELOPSCONTINUOUSLYTHESOCIALISMMARKETECONOMYSYSTEMADVANCESCONTINUOUSLYINCHINASTAKEHOLDERS’COGNITIONLEVELOFTHEACCOUNTINGSTARDS’ECONOMICCONSEQUENCESBECOMESHIGHERTHEMAGNITUDEOFTHEIRATTENTIONTOACCOUNTINGSTARDSSETTINGASWELLASTHEIRINCLINATIONFPARTICIPATINGTHEACCOUNTINGSTARDSSETTINGBECOMESSTRONGERTHEDEMOCRATIZATIONOFACCOUNTINGSTARDSSETTINGWILLBEANINEVITABLECHOICECREATINGANENVIRONMENTOFSUFFICIENTGAMEASWELLASESTABLISHINGAMECHANISMOFACCOUNTINGSTARDSSETTINGWHICHCANCONDUCETOSUFFICIENTGAMEWILLBEANINEVITABLEDEVELOPMENTTRENDTHEREFEBASEDONGAMETHEYSTUDYINGTHEPARTICIPATIONACTERISTICOFSTAKEHOLDERSINTHEACCOUNTINGSTARDSSETTINGPROCESSWILLHAVEIMPTANCEONTHEYRESEARCHPRACTICEDIRECTIONTHEPAPERISDIVIDEDINTOSIXCHAPTERSCHAPTER1INTRODUCESTHEBACKGROUNDSIGNIFICANCEMETHODINNOVATIONOFTHESTUDYPRESENTSCURRENTRESEARCHSTATUSCHAPTER2INTRODUCESTHEACTERSOFACCOUNTINGSTARDSTHEGOALSOFACCOUNTINGSTARDSSETTINGTHESETTINGGANIZATIONOFACCOUNTINGSTARDSCHAPTER3DISCUSSESTHESTAKEHOLDERSINTHEACCOUNTINGSTARDSSETTINGPROCESSTHESTAKEHOLDERSINTHEACCOUNTINGSTARDSSETTINGPROCESSCOMPRISEVARIOUSPARTSRELATINGTOTHESUPPLYDEMOFACCOUNTINGSTARDSCHAPTER4ANALYSESACCOUNTINGSTARDS’ECONOMICCONSEQUENCESACCOUNTINGSTARDSHAVEECONOMICCONSEQUENCESINFLUENCINGTHEDECISIONMAKINGOFACCOUNTINGINFMATIONUSERSTHEECONOMICBENEFITS’DISTRIBUTIONAMONGVARIOUSINTERESTGROUPSACCOUNTINGSTARDSHAVEECONOMICCONSEQUENCESINBOTHMICROCOSMICLEVELMACROLEVELACCOUNTINGSTARDS’ECONOMICCONSEQUENCESHAVELEDTOPOLITICALIZATIONTENDENCYINTHEACCOUNTINGSTARDSSETTINGPROCESSHAVEBROUGHTACCOUNTINGRENTSEEKINGCHAPTER5ANALYSESTHEGAMEOFSTAKEHOLDERSINTHEACCOUNTINGSTARDSSETTINGPROCESSFIRSTLYTHEPAPERANALYSESTHEGAMEBETWEENTHEDEMERSSUPPLIERSOFTHEACCOUNTINGSTARDSTHENANALYSESTHECOMPETITIONGAMEAMONGTHEDEMERSOFACCOUNTINGSTARDSALONEWITHTHESUPPLIERSOFACCOUNTINGSTARDSBEINGPUTASIDEFINALLYTHEPAPERMAKESAPRACTICALANALYSISCOMBINEDWITHCHINA’SPRACTICECHAPTER6ANALYSESTHESYSTEMICDISADVANTAGESLYINGINTHEACCOUNTINGSTARDSSETTINGINCHINATHENGIVESPOLICYSUGGESTIONSTOTHEACCOUNTINGSTARDSSETTINGINCHINAKEYWDSACCOUNTINGSTARDSSTAKEHOLDERSGAME

簡介：河南大學(xué)碩士學(xué)位論文會計(jì)準(zhǔn)則質(zhì)量與利益相關(guān)者參與度關(guān)系研究姓名馮志華申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師郝玉貴20080501準(zhǔn)則制定博弈的凈收益是直接原因。最后針對我國的實(shí)際情況提出相應(yīng)對策。本文的研究結(jié)論對我國今后會計(jì)準(zhǔn)則的制定和修訂具有較大理論和實(shí)踐意義，對其他經(jīng)濟(jì)制度的制定也有借鑒價(jià)值。關(guān)鍵詞經(jīng)濟(jì)后果；利益相關(guān)者；參與度；會計(jì)準(zhǔn)則質(zhì)量

簡介：⑧西SOUTHWE。T南ERNLQ。。照。熙。態(tài)。N學(xué)OMICS碩士學(xué)位論文MASTER7SDISSERTATL0N新金融工具會計(jì)準(zhǔn)則對我國上市銀行的影響分析RESEARCHONTHEEFFECTOFNEWACCOUNTINGSTANDARDSOFFINANCIALINSTRUMENTSONCHINESELISTEDBANKS學(xué)位申請人三墾指導(dǎo)教師墨鎏鲞型墼堡學(xué)科專業(yè)全過堂學(xué)位類別管理學(xué)新金融工具會計(jì)準(zhǔn)則對我國上市銀行的影響分析例分析方法。本文旨在通過新金融工具會計(jì)準(zhǔn)則與相關(guān)國際會計(jì)準(zhǔn)則、現(xiàn)行金融會計(jì)制度的對比，分析新準(zhǔn)則和國際會計(jì)準(zhǔn)則的趨同和差距產(chǎn)生的原因，新準(zhǔn)則對我國現(xiàn)行金融會計(jì)制度的超越，以及新金融工具會計(jì)準(zhǔn)則對我國上市銀行的主要影響。通過分析因公允價(jià)值計(jì)量屬性在銀行業(yè)的廣泛應(yīng)用帶來的對上市銀行信息披露方面的影響來闡述筆者關(guān)于上市銀行為適應(yīng)新金融工具會計(jì)準(zhǔn)則披露的要求應(yīng)該采取哪些對策的建議。本文分為五章第一章“導(dǎo)論”部分。以我國新金融會計(jì)準(zhǔn)則制訂的背景和目的為出發(fā)點(diǎn)，首先對國際相關(guān)金融工具會計(jì)準(zhǔn)則進(jìn)行了系統(tǒng)的介紹，特別是對中外有關(guān)“公允價(jià)值運(yùn)用于金融工具”的相關(guān)規(guī)范研究的文獻(xiàn)以及實(shí)證研究的結(jié)果進(jìn)行了詳細(xì)的回顧。其次分析了初期銀行業(yè)對公允價(jià)值計(jì)量的反對思想。最后說明了論文的研究意義、研究方法、文章框架以及論文的貢獻(xiàn)與不足。第二章“新準(zhǔn)則的主要內(nèi)容及分析”。這部分在堅(jiān)持準(zhǔn)則的制訂應(yīng)該與國際趨同為方向，以及在遵循現(xiàn)實(shí)國情下的“輕計(jì)量，重披露”的準(zhǔn)則制訂原則的基礎(chǔ)上，首先概括介紹了新準(zhǔn)則有關(guān)披露方面的主要內(nèi)容。其次分析了新準(zhǔn)則的優(yōu)勢對會計(jì)目標(biāo)的正確詮釋，使用公允價(jià)值使我國會計(jì)語言國際化，有利于增強(qiáng)投資者信心及國有銀行海外上市等。最后分析了新準(zhǔn)則所存在的一些問題。在本章中筆者特別強(qiáng)調(diào)了兩點(diǎn)新金融工具會計(jì)準(zhǔn)則在披露上的完善已超越了IAS32和IAS39的標(biāo)準(zhǔn)，趨近于／FRS7；從企業(yè)會計(jì)準(zhǔn)則獲得國際認(rèn)可有助于降低中國企業(yè)在海外經(jīng)營時(shí)遵循不同國家或地區(qū)會計(jì)標(biāo)準(zhǔn)的成本這一理論依據(jù)來看，新準(zhǔn)則制訂的收益遠(yuǎn)遠(yuǎn)大于制定所付出的成本。第三章“新金融工具會計(jì)準(zhǔn)則與國際會計(jì)準(zhǔn)則的比較及差異分析”。通過對新金融工具會計(jì)準(zhǔn)則和IASC和FASB相關(guān)準(zhǔn)則在金融工具的定義、確認(rèn)、計(jì)量和列報(bào)等方面的詳細(xì)比較，首先分析了新準(zhǔn)則在各方面對國際會計(jì)準(zhǔn)則的具體趨同程度。其次分析了有關(guān)中外金融工具會計(jì)準(zhǔn)則差異產(chǎn)生的原因及國際會計(jì)準(zhǔn)則的新發(fā)展和發(fā)展趨勢，重點(diǎn)介紹了IFRS7的新進(jìn)展。最后筆者提出了自己對“趨同”觀念的新認(rèn)識以及關(guān)于處于適應(yīng)期的上市銀行可以借鑒歐盟“等效原則”的建議。第四章“新金融工具會計(jì)準(zhǔn)則對上市銀行的主要影響分析”。本章主要闡述了新準(zhǔn)則的實(shí)施對上市銀行所產(chǎn)生的六個重要影響。首先是對銀行會計(jì)目2

簡介：分類號UDC密級學(xué)位論文新會計(jì)準(zhǔn)則下會計(jì)信息與股價(jià)相關(guān)性的實(shí)證研究作者姓名指導(dǎo)教師申請學(xué)位級別學(xué)科專業(yè)名稱論文提交日期學(xué)位授予日期評閱人劉芊王金玲教授東北大學(xué)工商管理學(xué)院碩士學(xué)科類別管理學(xué)會計(jì)學(xué)2009年6月論文答辯曰期2009年6月2009年7月答辯委員會主席王莉教授王莉教授梁杰教授東北大學(xué)2009年6月獨(dú)創(chuàng)性聲明本人聲明，所呈交的學(xué)位論文是在導(dǎo)師的指導(dǎo)下完成的。論文中取得的研究成果除加以標(biāo)注和致謝的地方外，不包含其他人己經(jīng)發(fā)表或撰寫過的研究成果，也不包括本人為獲得其他學(xué)位而使用過的材料。與我一同工作的同志對本研究所做的任何貢獻(xiàn)均己在論文中作了明確的說明并表示謝意。、I廿學(xué)位論文作者簽名鈔＼并日期土∞7、』、勺學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者和指導(dǎo)教師完全了解東北大學(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(jī)構(gòu)送交論文的復(fù)印件和磁盤，允許論文被查閱和借閱。本人同意東北大學(xué)可以將學(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、交流。作者和導(dǎo)師同意網(wǎng)上交流的時(shí)間為作者獲得學(xué)位后半年口一年口一年半口兩年吖學(xué)位論文作者簽名喪J蘋簽字日期7∞96、珥導(dǎo)師簽名2倉諺專簽字日期少吁6沽，’’V一一

簡介：南開大學(xué)學(xué)位論文電子版授權(quán)使用協(xié)議請將此協(xié)議書裝訂于論文首頁論文系本人在南開大學(xué)工作和學(xué)習(xí)期間創(chuàng)作完成的作品，并已通過論文答辯。本人系本作品的唯一作者第一作者，即著作權(quán)人?，F(xiàn)本人同意將本作品收錄于“南開大學(xué)博碩士學(xué)位論文全文數(shù)據(jù)庫”。本人承諾已提交的學(xué)位論文電子版與印刷版論文的內(nèi)容一致，如因不同而引起學(xué)術(shù)聲譽(yù)上的損失由本人自負(fù)。本人完全了解G直玨態(tài)堂圖盤焦差王堡盔焦旦堂焦途塞的笪堡盤選同意南開大學(xué)圖書館在下述范圍內(nèi)免費(fèi)使用本人作品的電子版本作品呈交當(dāng)年，在校園網(wǎng)上提供論文目錄檢索、文摘瀏覽以及論文全文部分瀏覽服務(wù)論文前16頁。公開級學(xué)位論文全文電子版于提交1年后，在校園網(wǎng)上允許讀者瀏覽并下載全文。注本協(xié)議書對于“非公開學(xué)位論文”在保密期限過后同樣適用。院系所名稱五，氣J氣≥℃幻作者簽名’1J9R◇學(xué)號7加7O7。日期N垂年R月17日南開大學(xué)學(xué)位論文原創(chuàng)性聲明本人鄭重聲明所呈交的學(xué)位論文，是本人在導(dǎo)師指導(dǎo)下，進(jìn)行研究工作所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本學(xué)位論文的研究成果不包含任何他人創(chuàng)作的、已公開發(fā)表或者沒有公開發(fā)表的作品的內(nèi)容。對本論文所涉及的研究工作做出貢獻(xiàn)的其他個人和集體，均已在文中以明確方式標(biāo)明。本學(xué)位論文原創(chuàng)性聲明的法律責(zé)任由本人承擔(dān)。學(xué)位敝儲躲氣％，影印PS年4月一日

簡介：對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新所得稅會計(jì)準(zhǔn)則實(shí)施及財(cái)務(wù)影響研究姓名張紅艷申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師王秀麗20080401IIABSTRACTIN1994MINISTRYOFFINANCEOFTHEPEOPLESREPUBLICOFCHINAISSUEDTHEFIRSTREGULATIONABOUTCPATEINCOMETAXTEMPARYREGULATIONSOFCPATEINCOMETAXWHICHALLOWEDTHECPATIONSTODEALWITHTHECPATEINCOMETAXBYCHOOSINGTAXESPAYABLEMETHODDEFERREDMETHODINCOMESTATEMENTLIABILITYMETHODIN2001MINISTRYOFFINANCEOFTHEPEOPLESREPUBLICOFCHINAISSUEDACCOUNTINGREGULATIONOFCPATIONWHICHMAINLYFOLLOWEDTHEABOVETEMPARYREGULATIONSINFEB2006MINISTRYOFFINANCEOFTHEPEOPLESREPUBLICOFCHINAISSUEDCPATEACCOUNTINGSTARDSNO18INCOMETAXWHICHDEVELOPSFROMTHEABOVETWOREGULATIONSALSOUSESTHEINTERNATIONALACCOUNTINGSTARDSNO12INCOMETAXFREFERENCEITREQUIRESTHECPATIONSADOPTINGBALANCESHEETLIABILITYMETHODTODEALWITHCPATEINCOMETAXTHENEWCPATEINCOMETAXACCOUNTINGSTARDWASTOBEIMPLEMENTEDINLISTEDCOMPANYFROMJANUARY1ST2007ITISTHEFIRSTYEARTOIMPLEMENTTHENEWCPATEINCOMETAXACCOUNTINGSTARDIN2007THENEWINCOMETAXLAWISTOBEIMPLEMENTEDIN2008THEACCOUNTANTSWILLMEETMANYCHALLENGESSUCHASHOWTOMAKEAJOINTBETWEENTHENEWCPATEINCOMETAXACCOUNTINGSTARDTHEOLDHOWTOTREATTHENEWCPATEINCOMETAXACCOUNTINGSTARDACCDINGTOTHENEWINCOMETAXLAWTHISDISSERTATIONAIMEDTOPROVIDESOMEADVICESFACCOUNTANTSTOIMPLEMENTTHENEWCPATEINCOMETAXACCOUNTINGSTARDDEEPENTHEFINANCIALSTATEMENTSUSERS’UNDERSTINGSOFNEWCPATEINCOMETAXACCOUNTINGSTARDTOENSURETHEMMAKINGRATIONALDECISIONSTHEMAINMETHODOFTHISARTICLEISNMALRESEARCHINGMETHODWHICHMAKESASYSTEMATICSTUDYONTHEEVOLUTIONOFCPATEINCOMETAXACCOUNTINGSTARDCOMPARESTHENEWCPATEINCOMETAXACCOUNTINGSTARDWITHTHEOLDJOINSTHENEWCPATEINCOMETAXACCOUNTINGSTARDWITHTHENEWINCOMETAXLAWBASEDONTHEABOVEANALYSISTHEDISSERTATIONANALYZESTHEEFFECTONCPATIONS’FINANCIALSTATEMENTOFTHENEWCPATEINCOMETAXACCOUNTINGSTARDIMPLEMENTATIONKEYWDSCPATEACCOUNTINGSTARDSINCOMETAXLAWTEMPARYDIFFERENCEBALANCESHEETLIABILITYMETHOD

簡介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文新會計(jì)準(zhǔn)則下對會計(jì)職業(yè)判斷的再認(rèn)識姓名吳曉燕申請學(xué)位級別碩士專業(yè)會計(jì)學(xué)指導(dǎo)教師方萍20071101新會計(jì)準(zhǔn)則下對會計(jì)職業(yè)判斷的再認(rèn)識第二部分，對會計(jì)職業(yè)判斷的初步認(rèn)識會計(jì)中的不確定性是會計(jì)職業(yè)判斷產(chǎn)生的內(nèi)在原因，是一種普遍現(xiàn)象，不可能完全消除。對會計(jì)職業(yè)判斷的認(rèn)識從其內(nèi)涵開始，其定義可總結(jié)為會計(jì)人員在面臨不確定的情況下，根據(jù)會計(jì)法規(guī)，會計(jì)準(zhǔn)則和會計(jì)慣例等會計(jì)標(biāo)準(zhǔn)，并運(yùn)用自身知識和經(jīng)驗(yàn)，充分考慮企業(yè)現(xiàn)實(shí)與未來的理財(cái)環(huán)境和經(jīng)營特點(diǎn)，對經(jīng)濟(jì)交易和事項(xiàng)進(jìn)行分析、判斷、選擇和決策而會計(jì)職業(yè)判斷能力是會計(jì)人員綜合素質(zhì)的反映，主要表現(xiàn)在職業(yè)道德、專業(yè)技能和實(shí)際操作技能。由此可得出，會計(jì)職業(yè)判斷具有專業(yè)性，主觀性，目標(biāo)性，權(quán)衡性，受制約性的特點(diǎn)，并需以遵守職業(yè)道德為前提，以會計(jì)法規(guī)制度為限制，以公允反映為準(zhǔn)則，以適用性為指導(dǎo)，適當(dāng)考慮成本效益原則。第三部分，會計(jì)職業(yè)判斷的過程與結(jié)果分析。會計(jì)職業(yè)判斷的過程并不是一個孤立的過程，而是要受很多因素的影響，包括環(huán)境因素，準(zhǔn)則因素，人的因素，會計(jì)事項(xiàng)的特點(diǎn)等。這些因素的影響貫穿于整個職業(yè)判斷過程，對職業(yè)判斷的結(jié)果起至關(guān)重要的作用。本部分通過對南方證券的實(shí)際案例分析，說明在會計(jì)職業(yè)判斷過程中，如果會計(jì)人員是基于不合法或不合理的目的下，得出的判斷結(jié)果就是不切合實(shí)際的，會扭曲公司真實(shí)的財(cái)務(wù)狀況和經(jīng)營成果。第四部分，新會計(jì)準(zhǔn)則中會計(jì)職業(yè)判斷的具體運(yùn)用。新會計(jì)準(zhǔn)則下，會計(jì)職業(yè)判斷在各具體準(zhǔn)則中的運(yùn)用較舊會計(jì)準(zhǔn)則有很大的改變，本部分重點(diǎn)分析基本準(zhǔn)則包括會計(jì)核算基本前提、會計(jì)核算原則和具體準(zhǔn)則包括公允價(jià)值、資產(chǎn)減值、固定資產(chǎn)、或有事項(xiàng)、關(guān)聯(lián)方關(guān)系及交易、借款費(fèi)用、金融資產(chǎn)和金融負(fù)債的分類中會計(jì)職業(yè)判斷如何具體運(yùn)用。一第五部分，新會計(jì)準(zhǔn)則下對會計(jì)職業(yè)判斷的再認(rèn)識。本部分通過對新舊會計(jì)準(zhǔn)則的比較，概括出新會計(jì)準(zhǔn)則對會計(jì)職業(yè)判斷提出的新要求，提出在新形勢下對衡量和評價(jià)職業(yè)道德水平和專業(yè)判斷能力水平應(yīng)建立的新標(biāo)準(zhǔn)，最后為保證這些新標(biāo)準(zhǔn)的實(shí)現(xiàn)，提出一些有建設(shè)性的意見措施。本文的主要觀點(diǎn)1、總結(jié)新會計(jì)準(zhǔn)則的頒布實(shí)施給會計(jì)職業(yè)判斷帶來新的變化。新會計(jì)準(zhǔn)則講究以原則為基礎(chǔ)，不再規(guī)定具體的會計(jì)處理方法，而是給出確認(rèn)和計(jì)量的判斷標(biāo)準(zhǔn)，允許會計(jì)人員結(jié)合本企業(yè)的具體情況作出職業(yè)判斷，增大了會2

簡介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本；學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文；學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)；學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版；在不以贏利為目的的前提下，學(xué)校可以適當(dāng)復(fù)制論文的部分或全部內(nèi)容用于學(xué)術(shù)活動。學(xué)讎文作者繇滏沙易月1日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時(shí)間年月日各密級的最長保密年限及書寫格式規(guī)定如下J■內(nèi)部5年最長5年，可少手5年≯秘密,KLO年最長LO年，可少于10年機(jī)密★20年最長20年，可少于20年J中文摘要中文摘要2006年2月，財(cái)政部頒布了與國際接軌的新會計(jì)準(zhǔn)則。新會計(jì)準(zhǔn)則的多條與銀行業(yè)相關(guān)，對銀行的財(cái)務(wù)核算以及監(jiān)管帶來了較大影響。本文從商業(yè)銀行監(jiān)管的基本理論出發(fā)，闡述了商業(yè)銀行監(jiān)管的基本原理、重要性、以及內(nèi)容，并且分析了商業(yè)銀行監(jiān)管與會計(jì)準(zhǔn)則的關(guān)系，作為本文研究的理論基礎(chǔ)。然后分析了新會計(jì)準(zhǔn)則給商業(yè)銀行帶來的主要變化，新會計(jì)準(zhǔn)則實(shí)行后商業(yè)銀行財(cái)務(wù)報(bào)表的變化，以及商業(yè)銀行重要財(cái)務(wù)指標(biāo)的變化等，然后簡要分析了新會計(jì)準(zhǔn)則給監(jiān)管帶來的主要影響。在研究商業(yè)銀行的監(jiān)管指標(biāo)時(shí)，本文用主成分分析的方法，對7家上市銀行的133個監(jiān)管指標(biāo)進(jìn)行了主成分檢驗(yàn)，得出了新準(zhǔn)則下監(jiān)管指標(biāo)的主成分檢驗(yàn)結(jié)果，并且與原舊準(zhǔn)則的風(fēng)險(xiǎn)評級體系和其他學(xué)者對銀行監(jiān)管指標(biāo)的主成分分析結(jié)果進(jìn)行對比，得出新準(zhǔn)則實(shí)行后，我國商業(yè)銀行應(yīng)當(dāng)加強(qiáng)資本充足率監(jiān)管，加強(qiáng)風(fēng)險(xiǎn)資產(chǎn)的監(jiān)管，并且可以看出，新準(zhǔn)則實(shí)行后，由于公允價(jià)值計(jì)量引起的商業(yè)銀行利潤波動并不是很顯著。最后根據(jù)前文研究的結(jié)果，根據(jù)國外監(jiān)管當(dāng)局的文件以及相關(guān)學(xué)術(shù)文獻(xiàn)的研究，總結(jié)出國外的先進(jìn)監(jiān)管經(jīng)驗(yàn)，對我國新會計(jì)準(zhǔn)則下商業(yè)銀行的監(jiān)管提出政策建議。關(guān)鍵詞新會計(jì)準(zhǔn)則商業(yè)銀行監(jiān)管監(jiān)管指標(biāo)體系

簡介：分類號1071020050499滾孝犬海碩士學(xué)位論文我國會計(jì)準(zhǔn)則與稅法之間的關(guān)系研究一結(jié)合新會計(jì)準(zhǔn)則以所得稅為例導(dǎo)師姓名職稱申請學(xué)位級別論文提交日期學(xué)位授予單位王鳳娟云虹副教授答辯委員會主席學(xué)位論文評閱人周國光教授周國光趙軍強(qiáng)ABSTRACTTHERESEARCHABOUTTHERELATIONSBETWEENACCOUNTINGSTANDARDSANDTAXLAWISALWAYSOURCOUNTRYHOTSPOTANDTHEDIFFICULTYINTHEACCOUNTANTTHEORIST’SRESEARCHIN1994CHINESEMINISTRYOFFINANCECARRIEDOUTTHETAXREVENUESYSTEMREFORM，AFTERTHAT，CHINAAPPEARANCESOBVIOUSDIFFEREMBETWEENACCOUNTINGSTANDARDSANDTAXLAWTHISKINDOFTENDENCYHASPOTENTIALOFTHEEXPANDEDBELONGINGWITHACCOUNTANTREFORMS，THEECONOMICALMARKETABILITYANDTHEINTEMATIONALIZATIONSTRENGTHENDAYBYDAYNOWTHEEXPANDEDDIFFERENCESHASBECAMEURGENTIMPORTANTQUESTIONINCHINA’STAXREVENUECOLLECTIONANDACCOUNTINGPRACTICEOPERATINGPROCESS，ANDALSOTHISQUESTIONAFFECTSTOOURCOUNTRYACCOUNTANTTHESYSTEMANDTAXSYSTEM’SPERFECTIONIN2006CHINESEMINISTRYOFFINANCEHASPROMULGATEDNEWBUSINESSACCOUNTINGSTANDARDS，ANDALSONEWTAXLAWOCCURRENCESIN2007NOWNEWACCOUNTANTANDTHETAXREFORMINAGGRESSIVELYISALSOCARRYINGONTHISARTICLECLOSELYRELATEDWITHCURRENTNEWSITUATIONOFTHEACCOUNTANTANDTAXREVENUEASPECT，THERESEARCHTECHNIQUEWHICHUNIFIESUSINGTHEINDUCTIONANALYSISANDTHEDEDUCTIVEREASONING，HASSTUDIEDBETWEENTHEACCOUNTINGSTANDARDSANDTHETAXLAWDIFFERENCEQUESTIONEMPHATICALLYANDPROPOSEDOWNIDEAANDTHESUGGESTIONREGARDINGTHECONCRETECOORDINATEDMEASUREKEYWORDSACCOUNTINGSTANDARDS，TAXLAW，NEWACCOUNTINGSTANDARDS，NEWINCOMETAXLAW，DIFFERENCE，COORDINATED。