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)現(xiàn)行會(huì)計(jì)準(zhǔn)則下的公允價(jià)值運(yùn)用研究姓名康欣華申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師李剛20090301ABSTRACTINTODAYSECONOMICANDSOCIAL,THEECONOMICENVIRONMENTASARESULTOFADRAMATICCHANGETOTHEBASISOFHISTORICALCOSTASREFLECTEDINMEASURESOFECONOMICRESOURCESHASBEENFARABOVETHEBOOKVALUEOFITSMARKETVALUE,WHICHSERIOUSLYIMPEDESTHEECONOMICMANAGERSOFTHERIGHTDECISIONSINRECENTDECADES,THEFAIRVALUEHASBEENAHOTDISCUSSIONISSUESINORDERTOADAPTTOCHINASCURRENTECONOMICSITUATION,ANDTOPROMOTETHEGOODOFCHINASFASTECONOMICDEVELOPMENT,THEMINISTRYOFFINANCEINOCTOBER2006ANDPROMULGATEDTHECURRENTCORPORATEACCOUNTINGSTANDARDSANDREQUIREMENTSOFALISTEDCOMPANYINJANUARY1,2007IMPLEMENTATIONBROADENTHEEXISTINGACCOUNTINGSTANDARDSOFTHEORIGINALFIELDOFACCOUNTINGTOACHIEVENEWBREAKTHROUGHS,THEBIGGESTBRIGHTSPOTISTHEREINTRODUCTIONOFTHEFAIRVALUEOFTHEMEASUREMENTATTRIBUTETHEUSEOFFAIRVALUEINOURCOUNTRYHAVEBEENSUSPENDEDAFTERTHEFIRST,ANDTHENTWISTSANDTURNSINTHEOPENINGPERIODTHISARTICLEISINSUCHASITUATIONTHEBASISOFFAIRVALUEACCOUNTINGSTANDARDSINTHECURRENTCONDITIONSOFTHEUSEOFSYSTEMSANALYSIS,DISCUSSEDTHEUSEOFFAIRVALUEOFTHEBUSINESSSITUATIONANDTHEIMPACTOFTHEFINANCIALREPORTWASDISCUSSEDINTHEFAIRVALUEOFTHEEXISTENCEOFTHEGLOBALFINANCIALCRISISATTHESAMETIME,STANDARDIZEANDIMPROVEOURCOUNTRYSUSEOFTHEFAIRVALUEMETHODALTHOUGHTHEUSEOFFAIRVALUEINOURCURRENTECONOMICSITUATIONSMOOTHLYENOUGH,BUTTHEDEGREEOFGOVERNMENTMANAGEMENTTHROUGHINCREASEDTOENHANCETHELEVELOFACCOUNTINGPERSONNELTOPRACTICEANDCULTIVATEANACTIVEANDOPENMARKETENVIRONMENT,ANDESTABLISHASOUNDINTERNALCONTROLSYSTEMOFENTERPRISES,STRENGTHENTHELEGALCONSTRUCTION,IMPROVETHEFAIRVALUEACCOUNTINGSTANDARDSTOIMPROVETHEFAIRVALUEOFINTEROPERABILITY,THEUSEOFFAIRVALUEWILLCONTRIBUTETOCHINASECONOMICANDSCIENTIFICDEVELOPMENTOFTHEMARKETKEYWORDSFAIRVALUECURRENTACCOUNTINGSYSTEMUSEFINANCIALCRISIS

簡(jiǎn)介：河南大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)的市場(chǎng)反應(yīng)研究姓名萬(wàn)鵬申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉建中20090501國(guó)際協(xié)調(diào)后會(huì)計(jì)信息對(duì)股價(jià)的解釋能力也有所增強(qiáng)。結(jié)合前匿凡章的研究，第五章總結(jié)了論文的研究結(jié)論，提出了論文的局限性和研究前景。論文的研究結(jié)論為囡際會(huì)計(jì)準(zhǔn)則和中國(guó)會(huì)計(jì)準(zhǔn)則在準(zhǔn)則的執(zhí)行效果上存在著不同，在A股和B股市場(chǎng)上有著不同的市場(chǎng)反應(yīng)效果，兩者在不同的市場(chǎng)有著不同的會(huì)計(jì)信息價(jià)值相關(guān)性。在薪準(zhǔn)受|J實(shí)施以前，我國(guó)的雙重披露制度的必須的，有效的，兩種會(huì)計(jì)制度下的差異調(diào)節(jié)信息具有增量?jī)r(jià)值相關(guān)性，但在新準(zhǔn)則實(shí)施以后，兩種會(huì)計(jì)準(zhǔn)則的差異明顯減小，可以認(rèn)為我國(guó)新會(huì)計(jì)準(zhǔn)則這一國(guó)際會(huì)計(jì)協(xié)調(diào)路徑是可取的，實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)準(zhǔn)則的實(shí)質(zhì)性趨同。關(guān)鍵詞價(jià)格模型；報(bào)酬模型；相對(duì)價(jià)值相關(guān)性；增量?jī)r(jià)值耩關(guān)性；市場(chǎng)反應(yīng)；會(huì)計(jì)準(zhǔn)則囡際協(xié)調(diào)效果II

簡(jiǎn)介：南開(kāi)大學(xué)學(xué)位論文版權(quán)使用授權(quán)書(shū)005O053本人完全了解南開(kāi)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(guó)家有關(guān)部門(mén)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)?？梢赃m當(dāng)復(fù)制論文的部分或全部?jī)?nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文作者簽名酋更叩年占月卻日經(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(shū)。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(jí)的最長(zhǎng)保密年限及書(shū)寫(xiě)格式規(guī)定如下廝II森I■萬(wàn)鬲了～_秘密★10年最長(zhǎng)10年，可少于10年機(jī)密★20年最長(zhǎng)20年，可少于20年資產(chǎn)減值，引起以后不能轉(zhuǎn)回，則委員會(huì)FASB而國(guó)際會(huì)計(jì)準(zhǔn)則IAS36中要求，企業(yè)在前一次確認(rèn)資產(chǎn)減值損失以后，在計(jì)算資產(chǎn)的可收回價(jià)值中所使用的估計(jì)發(fā)生改變時(shí)，可以轉(zhuǎn)回以前年度已確認(rèn)的資產(chǎn)減值損失。本文就是基于這樣的背景，對(duì)資產(chǎn)減值的價(jià)值相關(guān)性進(jìn)行了研究。長(zhǎng)期資產(chǎn)減值損失的性質(zhì)及其可否轉(zhuǎn)回，一直受到會(huì)計(jì)實(shí)務(wù)人員、準(zhǔn)則制定者、審計(jì)師以及監(jiān)管者的廣泛爭(zhēng)論。近年來(lái)我國(guó)上市公司資產(chǎn)減值已成為其盈余管理的主要工具之一，引起了監(jiān)管部門(mén)的密切關(guān)注。無(wú)論是FASB、IASB還是我國(guó)財(cái)政部頒布的會(huì)計(jì)準(zhǔn)則中對(duì)于資產(chǎn)減值的規(guī)定，目的都是在于進(jìn)一步體現(xiàn)會(huì)計(jì)的穩(wěn)健性原則，更真實(shí)地反映資產(chǎn)價(jià)值，增強(qiáng)會(huì)計(jì)信息的價(jià)值相關(guān)性。本文所研究的目的就是，檢驗(yàn)新會(huì)計(jì)準(zhǔn)則對(duì)資產(chǎn)減值的規(guī)定是否增強(qiáng)了會(huì)計(jì)信息的價(jià)值相關(guān)性。文章首先回顧了國(guó)內(nèi)外學(xué)者在資產(chǎn)減值和會(huì)計(jì)信息價(jià)值相關(guān)性方面的研究成果，然后對(duì)資產(chǎn)減值會(huì)計(jì)、價(jià)值相關(guān)性以及國(guó)內(nèi)外關(guān)于資產(chǎn)減值實(shí)務(wù)操作區(qū)別的理論分析，最后采用多元線性回歸分析法以及成對(duì)樣本的非參數(shù)檢驗(yàn)，對(duì)長(zhǎng)期資產(chǎn)減值準(zhǔn)備的計(jì)提與轉(zhuǎn)回進(jìn)行實(shí)證分析。研究結(jié)果表明，從整體上看，在新會(huì)計(jì)準(zhǔn)則的規(guī)定下，上市公司計(jì)提長(zhǎng)期減值準(zhǔn)備后增強(qiáng)了會(huì)計(jì)信息的價(jià)值相關(guān)性，計(jì)提的長(zhǎng)期減值準(zhǔn)備數(shù)據(jù)本身具有增量?jī)r(jià)值相關(guān)性，而且，新會(huì)計(jì)準(zhǔn)則的規(guī)定使得公司利用長(zhǎng)期資產(chǎn)減值進(jìn)行盈余管理的動(dòng)機(jī)弱于短期資產(chǎn)減值準(zhǔn)備，同時(shí)，研究還發(fā)現(xiàn)執(zhí)行新會(huì)計(jì)準(zhǔn)則的2007年度的會(huì)計(jì)信息對(duì)投資者的決策更有用，計(jì)提的長(zhǎng)期資產(chǎn)減值準(zhǔn)備價(jià)值相關(guān)性顯著高于執(zhí)行舊會(huì)計(jì)準(zhǔn)則的2006年度，這為2007年1月1同起實(shí)施的企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)資產(chǎn)減值中規(guī)定的關(guān)于已計(jì)提的長(zhǎng)期減值準(zhǔn)備不可轉(zhuǎn)回的會(huì)計(jì)準(zhǔn)則變革提供了實(shí)證支持。關(guān)鍵詞長(zhǎng)期資產(chǎn)減值價(jià)值相關(guān)性新會(huì)計(jì)準(zhǔn)則盈余管理

簡(jiǎn)介：浙江工業(yè)大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則質(zhì)量特征研究對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則質(zhì)量的評(píng)析姓名金怡申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師祝錫萍李明偉20091101浙江工業(yè)大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則質(zhì)量特征研究對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則質(zhì)量的評(píng)析實(shí)施兩個(gè)層面對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則的質(zhì)量進(jìn)行評(píng)析。從制定層面看，我國(guó)會(huì)計(jì)準(zhǔn)則存在基本準(zhǔn)則的理論性功能缺乏，會(huì)計(jì)處理方法的可選擇性較大，準(zhǔn)則的修訂頻率過(guò)快等問(wèn)題。從實(shí)施層面看，我國(guó)會(huì)計(jì)準(zhǔn)則的可操作性存在缺陷。最后，本文針對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則質(zhì)量存在的問(wèn)題，結(jié)合影響會(huì)計(jì)準(zhǔn)則質(zhì)量特征的因素和我國(guó)會(huì)計(jì)準(zhǔn)則的實(shí)施情況，同樣從制定層面和實(shí)施層面提出相應(yīng)的解決對(duì)策，主要包括構(gòu)建科學(xué)的會(huì)計(jì)概念框架，提高會(huì)計(jì)準(zhǔn)則制定質(zhì)量，提高會(huì)計(jì)準(zhǔn)則實(shí)施質(zhì)量和建立合理的會(huì)計(jì)準(zhǔn)則質(zhì)量評(píng)價(jià)體系等。質(zhì)量關(guān)鍵詞高質(zhì)量會(huì)計(jì)準(zhǔn)則，會(huì)計(jì)準(zhǔn)則質(zhì)量特征，制定質(zhì)量，實(shí)施LL

簡(jiǎn)介：廈門(mén)大學(xué)碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則（2006）與國(guó)際會(huì)計(jì)準(zhǔn)則趨同問(wèn)題的研究姓名陳睿申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師杜興強(qiáng)20090401ABSTRACTACCOUNTINGISANUNIVERSALLYINTERNATIONALCOMMERCIALLANGUAGEITPLAYSAIMPORTANTROLEININTERNATIONALTRADESANDECONOMICINTERCOMMUNICATIONCONVERGENCEOFACCOUNTINGHASBEENAISSUEWHICHACCOUNTINGACADEMICSHAVEPAIDMUCHATTENTIONTOINRECENTYEARSTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSCANENHANCETHECOMPARABILITYOFACOUNTINGINFORMATIONINTHEFMANDALREPORTSANDSTRENGHTENTHETRANSPARENTYITALSOHASASIGNIFICANTEFFECTONREDUCINGTHECOSTOFTRANSACTIONANDFINANCINGCAPITALFORENTERPRISESAFTERTHEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE’SRECONSTRUCTUREITHASMADEMANYEFFORTSTOPROMOTETHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSOURCOUNTRYHASTAKENALLACTIVEPARTINTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINFEBERAY2006，THEMINISTRYOFFINANCEINCHINAISSUEDTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006，WHICHISTHEEXCELLENTACHIEVEMENTOFOURACCOUNTINGREFORMATIONTHENEWACCOUNTINGSTANDARDSMEETSTHEREQUIREMENTOFMARKETDIRECTEDECONOMYIN0111“COUNTRYANDACHIEVETHESUBSTANTIALCONVERGENCEONTHEINTERNATIONALACCOUNTINGSTANDARDSIT’SUSEFULTOKEEPORDERINTHEMARKETDIRECTEDECONOMYSAFEGUARDTHEINTERESTSOFTHEPUBLICINVESTORS，ANDIMPROVETHEDEVELOPMENTOFECOMONYTHISPAPERADOPTSTHEEMPIRICALANALYSISTOSTUDYTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSANDACCOUNTINGPRACTICEINCHINATHEREARESIXCHAPTERSINTHEPAPERTHEFIRSTCHAPTERINTRODUCESTHEBACKGROUNDANDTHESIGNIFICANCEOFTHETOPIC，ANDTHERESEARCHTHREADOFTHEWHOLEARTICLETHESECONDCHAPTERDISCUSSESSOMERELATEDCONCEPTIONS，SUCHASINTERNATIONALIZATIONSTANDARDIZATIONHARMONIZATIONCONVERGENCE，ANDSOONTHETHIRDCHAPTEROVERVIEWSTHEDEVELOPMENTOFACCOUNTINGSTANDARDSINCHINAGIVESABRIEFSURTMAARYOFTHEHISTORYOFACCOUNTINGREFORMTHEFORTHCHAPTERFOCUSESONTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINCHINAITFIRSTLYMAKESACOMPARABLEANALYSISBETWEENTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006INCHINAANDTHEINTERNATIONALACCOUNTINGSTANDARDSTHENITUSESTHEAVERAGEDISTANCETOMEASURETHEDEGREEOFINTERNATIONALCONVERGENCETHEFIFTHCHAPTERMAKESEMPIRICALRESEARCHOFTHEINTERNATIONALCONVERGENCEOFACCOUNTING

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則下房地產(chǎn)公司盈余管理比較研究姓名晉峰龍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)財(cái)務(wù)管理指導(dǎo)教師王海林20090312首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則下房地產(chǎn)公司盈余管理比較研究IIABSTRACTTHEREAREWIDEEARNINGSMANAGEMENTINCHINASLISTEDCOMPANIESWHICHHAVEBEENPROVEDBYMANYSTUDIESREALESTATELISTEDCOMPANIESPALYANIMPORTANTROLEBOTHINPEOPLESLIFEANDSTOCKMARKET,BUTTHEREAREFEWEMPIRICALSTUDYONEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESDRAWSWIDEATTENTIONACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006SIGNIFYSASUCCESSTOBEMOREINTERNATIONAL,ATTHESAMETIME,ITHASALSOTAKENSTEPSTOPREVENTLISTEDCOMPANIESFROMMANAGINGEARINGS,ANDRELATEDSTUDIESSHOWITWORKSWELLONTHELEVELOFTOTALLISTEDCOMPANIESHOWEVER,THEREISNORELATEDRESEARCHINTOREALESTATELISTEDCOMPANIESTAKINGSEVENYEARSDATAOFREALESTATELISTEDCOMPANIESASRESEARCHSAMPLE,THISDISSERTATIONWILLEXAMINETHEDEGREEOFDISCRETIONARYACCRUALSTOPROVETHEEFFECTSBROUGHTBYTHECHANGESOFACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006TOTHEBEHAVIOROFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESBASEDONMODIFIEDJONESMODEL,THEREISANINNOVATIVEMODELMEASURINGTHEDEGREEOFDISCRETIONARYACCRUALSWHICHISMOREAPPROPRIATETOREALESTATELISTEDCOMPANIESTHISDISSERTATIONDRAWSCONCLUSIONASFOLLOWING1THEREARESERIOUSEARINGSMANAGEMENTINREALESTATELISTEDCOMPANIES2THEREISASIGNIFICANTDOWNWARDEARNINGMANAGEMENTINREALESTATELISTEDCOMPANIESTOAVOIDPAYINGMORETAXES3THELEVELOFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESHASBEENGREATLYIMPROVEDONTHECONTRARYOFTHEMEASURESTAKENBYACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006KEYWORDSEARNINGSMANAGEMENTACCOUNTINGSTANDARDREALESTATELISTEDCOMPANIES

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)效果研究基于20062007年AH股的比較姓名翁春苗申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師羅新華20090325山東大學(xué)碩士學(xué)位論文一一WIL曼曼皇曼鼉曼蔓舅治理結(jié)構(gòu)；第三，積極培育和嚴(yán)格規(guī)范審計(jì)市場(chǎng)；第四，提高投資者的知識(shí)水平和法律意識(shí)最后，加大培訓(xùn)力度，全面提高會(huì)計(jì)人員的職業(yè)判斷能力。文章的創(chuàng)新點(diǎn)之一是基于新準(zhǔn)則實(shí)施的背景，從AH股上市公司的角度來(lái)分析會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)效果；之二是實(shí)證部分不僅比較了凈資產(chǎn)和凈利潤(rùn)的差異，即從技術(shù)因素方面考慮準(zhǔn)則形式協(xié)調(diào)狀況，而且還從價(jià)值相關(guān)性的角度分析了不同市場(chǎng)上投資者對(duì)會(huì)計(jì)信息的反應(yīng)，來(lái)看準(zhǔn)則的實(shí)質(zhì)協(xié)調(diào)結(jié)果。6關(guān)鍵詞會(huì)計(jì)準(zhǔn)則；國(guó)際協(xié)調(diào)；效果

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簡(jiǎn)介：中國(guó)海洋大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)效果的實(shí)證研究來(lái)自A、H股公司的經(jīng)驗(yàn)證據(jù)姓名王慧申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張世興20090601POSITIVERESEARCHONTHEEFFECTOFINTEMATIONALCOORDINATIONOFCHINESEACCOUNTINGSTALLDARDS??EVIDENCE仔OMAHSHARECOMPANY??EVLDENCE士ROMAHSHARECOMDANVABSTRACTSINCETHEAECO咖TINGSTANDARDSR’RBUSINESSENTERPDSESISSUEDINL992BYTILEMINIS竹YOFFINALLCE，THEINT鋤ATIONALCOORDMATIONOFACCOUNTINGST鋤DARDSINCLLINAHAVEFBMALLYACHIEVED薩ATRESULTS．ESPECIALLYINFEBMAR，15，2006，TLLEMINJS衄’OFFINANCERELEASEDANEWSYSTELNOFACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES，INCLUDINGABASICNOMSAJLD38SPECIFICCRITERIA，WRHICHMADETHEDIFF堿CESBETWEENC№ESEACCOUNTINGSTAILD鯽DSAILDINTEMATIONALAC∞眥INGSTALLDARDSGREATLYNARROWED．BASICALLYSPEAKIN舀ITHASBEE直LSIMILARWIMMEINTENLATIONALACCOUNTINGSTAND卸DS．HOWEVER，THEFO訂NALCOORDINATIONOFIILLPLEMENTATIONDO鼯NOTME觚THEESSENTIALCOORDINATIONWHICHISMORECONC鋤CDWITHBYTHEACCOUNTIIL2INFONN撕ONLLSERS．BECAUSEOIDYTHEESSENTIALCOORDMATIONCANACHIEVEREALCOMPARABILITYOF6NAILCIALREPORTING，S0弱TOPRO啊DEUSE向LACCOUNTINGINFORMATIONT0DECISIONMALING鋤DMACROREGUL撕ONMIN曲AI，WEI，2003．B峨HOWDOSECHINESEACCOUNTINGINTENLATIONALC00RDINATIONBEHAVEESSENTIALLYH1ORDERTOSTILDY缸SQUESTIO璣TMS枷CLETRIESTOGETMEWHOLEE飪．ECTOFC11INESEIILTEMATIONALCOORDINATIONOFACCOU玎TINGSTAILD砌SFBMTHEDIFFIERENCESBETWEENT11EINTEM甜ANDOVA．SEASDOUBLEDISDOSL盯EOFACCOUNTINGEAⅡ1IN霉；SANDTHERELEV觚CEOFCKNESEACCOUILTINGINFOMATIONCHAN盛ES．CONSIDERINGMEBACK簿．OUNDOFCHINESEECONOMVANDINSTITLNJONS，MISARTICLEANALYZESTLLEMACROREASONSAILD西VESOUTSOMEPOILLTSF．ORC11INESEACCOUNTINGI11TE兀LATIONALCOORDINATION．WHICHISDI矗’ERENTF沁M(jìn)MEOT量LERRESEAL℃HERSWHOF．OC郴ONTHEMICR．OREASONS，飄LC_HASSTANDAL．DSITSELFORAUDITANDSOON．THEC0NCLUSIONSOF衄SANICLEAI．ETLLAT，THEREISNO0BVIOUSC1JRRENTOFTHEDOUBLEDISCLOSUREOFACCOUNTILLGE鋤INLRSINANYPERIODS．ASTOMERELEV鋤CEOFCMNESEACCⅫM矗N2INF0仰ATION，T11EREISIILCREASING仃饑DSONRFB柏ⅣEENTHEV撕OUSSTA日ES，ALTHOU吐ITSHOWSNOTHINGBET、ⅣEENDI丘．ERENTYEA】怎．2006Ⅳ【INIS仃YOFFINALLCEISSUEDNEWACCOUNTINGSTAILDARDSF．0RBUSINESSENTERPRISES，NOTOILLYTLLEIMPL鋤ENTATIONOFINT鋤ATIONAIACCO眥TINGSTAILDA訂S觚DTHECOORDINATIONBE咐EENTHEFBNNAL．BUTALSOTOLACHIEVETHECOORDINATIONOFTLLEEF．F．ECTOFTHE雙LBSTANCE．CONSIDERINGTHEOBVIOUSIMPL．OVEMERLTOFTHEDIFF酹ENCEOFACCOⅧNINGEANLIN筍ANDT量LERELEVAILCEOFACC0UILTINGINFB徹ATIONCHAILGES仔OM2007，ITGETSTHERESULTMATTHENEWACCOUNTINGST鋤DARDSFORBUSIRLESSEMERPRISESISSUEDBYTHEMINISTIYOFFINAILCEIIL2006ACLLIEVENOTOILLYTHEF．O肌ALBUTALSOTHEESSENTIALCOORDINATIONOFIMPLEMENTATION．KEYWORDSCHINESEACCOUNTINGSTANDARDS；INTEMATIONAIACCOUNTINGSTANDARDS；INTERNATIONALCOORDINATIONOFACCOUNTILLGSTANDARDSCOORDINATIONEFF奄CT

簡(jiǎn)介：山東農(nóng)業(yè)大學(xué)碩士學(xué)位論文經(jīng)理人股票期權(quán)會(huì)計(jì)準(zhǔn)則研究姓名孫莉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師谷栗20090614經(jīng)理人股票期權(quán)會(huì)計(jì)準(zhǔn)則研究準(zhǔn)則實(shí)施前后我國(guó)經(jīng)理人股票期權(quán)會(huì)計(jì)處理方法的差異；橫向比較了世界各國(guó)和組織關(guān)于經(jīng)理人股票期權(quán)會(huì)計(jì)準(zhǔn)則的研究概況重點(diǎn)將我國(guó)“股份支付”準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則IFRS2的差異情況進(jìn)行了全面、詳細(xì)的對(duì)比分析。對(duì)比的結(jié)果是我國(guó)準(zhǔn)則在總體上與IFRS2一致，充分體現(xiàn)了會(huì)計(jì)準(zhǔn)則國(guó)際趨同的原則，但考慮到我國(guó)具體會(huì)計(jì)體系和經(jīng)濟(jì)環(huán)境的特點(diǎn)，其與IFRS2還存在一定差別，遠(yuǎn)不及國(guó)際會(huì)計(jì)準(zhǔn)則詳盡、具體和全面，有待于制定后續(xù)相關(guān)應(yīng)用指南和解釋性公告進(jìn)一步補(bǔ)充和完善。最后，針對(duì)研究中發(fā)現(xiàn)的有關(guān)問(wèn)題提出了具體建議，旨在為新準(zhǔn)則的改進(jìn)和完善提供參考。關(guān)鍵詞股票期權(quán)會(huì)計(jì)準(zhǔn)則股份支付比較II

簡(jiǎn)介：分類號(hào)F230J該李天津碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則的主要變化及對(duì)商業(yè)銀行的影響和列策研究劉琳導(dǎo)師姓名職稱云虹剮教授申請(qǐng)學(xué)位級(jí)別碩士學(xué)科專業(yè)名稱合計(jì)學(xué)論文提交日期2009年5月4日論文答辯日期2009年6月1日學(xué)位授予單位長(zhǎng)安走學(xué)答辯委員會(huì)主席學(xué)位論文評(píng)閱人周國(guó)光教授雷增弟高照會(huì)計(jì)師劉早春副教授俸芳副教授ABSTRACTSINCETHEPOLICYOFREFORMANDOPENINGUP，ESPECIALLYASAMEMBEROFTHEWTO，OURECONOMYDEVELOPRAPIDLYANDNATIONALPOWEROFOURCOUNTRYSTRENGTHENGRADUALLYANDEXTERNALCONNECTIONOFECONOMYISMOREANDMOREFREQUENTINSUCHCIRCUMSTANCES，THEMINISTRYOFFINANCEHADISSUEDACCOUNTINGSTANDARDFORBUSINESSENTERPRISESBASICSTANDARDAND38CONCRETEACCOUNTINGCRITERIAON2006INORDERTOPROMOTETHATTHEFINANCIALACCOUNTINGOFOURCOUNTRYTENDTOCONVERGEWITHTHEINTERNATIONALASSOONASPOSSIBLEANDPUSHTHEHEALTHYDEVELOPMENTOFCAPITALMARKETOFOURCOUNTRY，ANDALSOTHEECONOMYOFOURCOUNTRYMELTWITHTHEWORLDECONOMYDEVELOPMENTWELLTHEBANKINGREGULATORYCOMMISSIONDEMANDEDTHATBANKINGINSTITUTIONSINCHINAIMPLEMENTEDTHENEWACCOUNTINGCRITERIONFROM2007TO2009BYSTAGESANDGROUPBYGROUPTHISTOPICRESEARCHDEVELOPMENTOFTHENEWACCOUNTINGCRITERIONFINANCEANDBELIEVETHATITHASAFARREACHINGINFLUENCEONTHECOMMERCIALBANKINOURCOUNTRYWHENTHENEWACCOUNTINGCRITERIONISIMPLEMENTEDITISNOTONLYAKINDOFTRANSFORMATIONINTERMSOFACCOUNTINGPOLICY，ACCOUNTINGSYSTEMANDACCOUNTINGHANDLING，BUTALSOITSBRANDNEWIDEAANDADVANCEDACCOUNTINGCULTUREWILLPENEFFATEANDAFFECTTHEDEVELOPMENTOFBANKINALLASPECTSITISALSOAKINDOFAUSTERECHALLENGEINTHEVOCATIONALDEVELOPMENTOFCOMMERCIALBANK，RISKPRECAUTION，TALENTTRAININGANDINFORMATIONADMINISTRATIONATPRESENT，COMMERCIALBANKSOFOURCOUNTRYHAVECARRIEDOUTTHENEWCRITERIONINVARYINGDEGREESBUTTHEREARESEVERALDIFFICULTIESDURINGTHEIMPLEMENTATIONBECAUSEOFVARIOUSREASONSTHECOMMERCIALBANKSHOULDTHINKITFROMTWOASPECTSINORDERTOMEETTHECHALLENGEANDIMPLEMENTTHENEWCRITERIONROUNDLY，SYSTEMATICALLYANDEFFECTIVELYONEISFROMACCOUNTINGHANDLINGWESHOULDMANAGETODOTHEURGENTTASKFROMTHETECHNOLOGYSUPPORT，PERSONNELTRAININGANDSYSTEMSWITCHINGETCANOTHERISTHEBANKDEVELOPMENTCOMMERCIALBANKSSHOULDHAVETHEIROWNIDEAINTHEBUSINESSDEVELOPMENT，THENEWCONCEPTABOUTRISKPRECAUTION，NEWSTRATEGYINPERSONNELTRAININGANDNEWREQUIREMENTININFORMATIONADMINISTRATIONINTHISWAY，SUCHNCWCRITERIONWILLBEIMPLEMENTEDROUNDLY，SYSTEMATICALLYAND‘EFFECTIVELYTHUS，ITWILLWELCOMEA11ROUNDPROMOTIONOFFINANCIALACCOUNTINGINOURCOUNTRYANDWELCOMETHEOPPORTUNITYWHICHOURCOMMERCIALBANKWILLBECOMETHEFIRSTRATEBANKINTHEWORLDKEYWORDSACCOUNTINGCRITERIONCOMMERCIALBANKINFLUENCECOUNTERMEASUREN

簡(jiǎn)介：天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則之穩(wěn)健性的實(shí)證研究姓名鄭丹丹申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師張俊民20090501ABSTRACTINOURCOUNTRYASANIMPORTANTINDICATOROFINVESTORDECISIONMAKINGACCOUNTINGEARNINGSHASBEENAPIVOTALPOSITIONOVERTHEPASTDECADEOFACCOUNTINGSYSTEMSREFORNQANDCAPITALMARKETREFORRN，ANDITSQUALITYHASBEENWIDELYCONCERNEDBYMANYSOCIALFIELDSIN2006THEMINISTRYOFFINANCEISSUEDTHENEWACCOUNTINGSTANDARDSINCLUDINGONEBASICCRITERIONAND38SPECIFICCRITERIONS，WHICHMADEALARGENUMBEROFAMENDMENTSVSTHEORIGINALCRITERIAANDACHIEVEDACONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSTHENWHATCHANGEWILLHAPPENTOACCOUNTINGCONSERVATISMWHICHISAMEASUREOFACCOUNTINGEARNINGSQUALITYAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASBECOMEAMATTEROFCONCERNBASEDONTHISBACKGROUND，THEARTICLESELECTEDA11ASHARE1ISTEDCOMPANYDATAOF’SHANGHAISTOCKEXCHANGEANDSHENZHENSTOCKEXCHANGEIN2006AND2007ASTHESTUDYSAMPLE，USEDEARNING’SKEWNESSMEASUREMENT，EARNINGSTOCKRETURNMODEL，EARNINGPERSISTENCYMODELANDACCRUALSCASHFLOWMODELTOSTUDYTHEEXISTENCEANDCHANGESOFCONSERVATISMBEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSFROMTWOASPECTS1BEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSWHETHERCHINA’S1ISTEDCOMPANIESHADACCOUNTINGCONSERVATISM2AFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS。WHATCHANGESHAPPENEDTOTHEACCOUNTINGCONSERVATISMOFCHINASLISTEDCOMPANIESCOMPAREDWITHBEFORETHERESULTSSHOWTHAT1ACCOUNTINGCONSERVATISMEXISTEDINBOTHYEAR2006AND2007INOTHERWORDSTHEREEXISTSASYMMETRYBETWEEN“GOODNEWS”AND“BADNEWS’’INCHINA’SLISTEDCOMPANIESBOMIN2006AND2007ACCOUNTINGEARNINGSREFLECTS‘‘BADNEWS”MOREQUICKLYTHAN“GOODNEWS”AND”BADNEWS”ISEASIERTOREVERSETHAN“GOODNEWS”2ATIERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS，THECONSERVATISMOFACCOUNTINGEARNINGSREDUCEDALTHOUGHTHENEWACCOUNTINGSTANDARDSLISTEDTHECONSERVATISMASONEOFTHEREQUIREMENTSOFACCOUNTINGINFORMATIONQUALITY，BECAUSEOFTHECONVERSIONOFACCOUNTINGOBJECTIVESFROMTHEVIEWOFENTRUSTEDDUTYTOTHEVIEWOFDECISIONUSEFULNESS，THENEWACCOUNTINGSTANDARDSALSOILLUSTRATEDTHATTHECONSERVATISMISASECONDARYREQUIREMENTS，ITEMPHASIZEDON”TRUEANDFAIR”O(jiān)FACCOUNTINGINFORMATIONMUCHMORE，INTHISCONTEXT，THENEWACCOUNTINGSTANDARDSFCILLOWEDTHEPRINCIPLEOFMODERATELYCONSERVEKEYWORDSNEWACCOUNTINGSTANDARDS；ACCOUNTINGCONSERVATISM；EARNINGPERSISTENCYⅡ

簡(jiǎn)介：湖南大學(xué)碩士學(xué)位論文會(huì)計(jì)職業(yè)判斷允當(dāng)性、會(huì)計(jì)準(zhǔn)則改革與價(jià)值相關(guān)性姓名郭俊申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王善平20091010碩士學(xué)位論文ABSTRACTORIGINATINGOFTHECONVERGENCEOFINTERNATIONALACCOUNTINGSTANDARDSANDCONSTRUCTIONANDIMPROVEMENTOFPRINCIPLESBASEDACCOUNTINGSTANDARDSSYSTEM，ACCOUNTINGPROFESSIONALJUDGMENTPROVIDESAPOTENTIALDRIVINGFORCEFORTHEINTERNALIZATIONOFEXTERNALITIESOFACCOUNTINGINFORMATIONINELIMINATINGTHEINFORMATIONASYMMETRYPROBLEMANDRELIEVINGTRUSTEES’PRINCIPALAGENTRESPONSIBILITYINBENEFITEQUILIBRIUMGAME，THEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTPLAYANIRREPLACEABLEROLETHISARTICLE，BASEDONECONOMICSPRINCIPLEOFACCOUNTINGPROFESSIONALJUDGMENT，INTENDSTODEFINEANDCLARIFYTHECONCEPTANDBOUNDARYOFACCOUNTINGPROFESSIONALJUDGMENT，THENPUTFORWARD”TRACHEOTOMY”ANALYSISOFTHEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTFIRSTINTHEBACKGROUNDOFPROPERTYRIGHTACCOUNTING，ANALYZETHECONTINGENCYTHEORYOFACCOUNTINGPROFESSIONALJUDGMENTINACCOUNTINGSTANDARDSCHANGES；SECOND，WITHTHESEPARATIONOFRESIDUALCLAIMANDRESIDUALRIGHTSOFCONTROL，MAKETHEACCOUNTINGSTAFFS’”ACCOUNTINGSPECIFICASSETS”CONGENITALLYUNDERINVESTMENT，RESULTIN”HOLDUP”P(pán)ROBLEMOFACCOUNTINGPROFESSIONALJUDGMENT；THIRD，F(xiàn)ORTHEINCOMPLETECONTRACTINTHEPROCESSOFACCOUNTINGSTANDARDSFORMULATINGANDIMPLEMENTING，THEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTISINSTITUTIONALCONSTRAINEDANDCHALLENGEDINTHISPAPER，WEUSETRADITIONALPRICEMODELANDINCOMEMODELBYTHESAMPLEOFTHELISTEDCOMPANYOFASTOCKMARKET，20042007，QUANTIFYTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTANDMAKEARELEVANTTESTEMPIRICALRESULTSSHOWTHATTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTHASSHOWNASTRONGMARKETRESPONSE，CANENHANCETHEVALUERELEVANCEOFSTOCKPRICESANDENHANCETHEABILITYTOEXPLAINTHESTOCKRETURNSAFURTHERSTUDYOFDATABEFOREANDAFTERTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSHASSHOWNTHATITIMPROVESINCREMENTALINFORMATIONCONTENTOFTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTTESTRESULTSSHOWEDTHATTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSISCONDUCIVETOACCOUNTINGINFORMATIONPROCESSINGANDDISCLOSURE，MORECONDUCIVETOINVESTORSANDPOTENTIALINVESTORSTOCARRYOUTINVESTMENTDECISIONSKEYWORDSPROFESSIONALACCOUNTINGJUDGMENT；PROPRIETY；NEWACCOUNTINGSTANDARDS；VALUERELEVANCEILL

簡(jiǎn)介：貴州大學(xué)2010屆碩士研究生學(xué)位論文（詳細(xì)摘要）新準(zhǔn)則下境內(nèi)外會(huì)計(jì)差異研究來(lái)自H股的實(shí)證研究學(xué)科專業(yè)工商管理研究方向財(cái)務(wù)金融投資導(dǎo)師杜濱研究生張中中國(guó)﹒﹒﹒﹒貴州﹒﹒﹒﹒貴陽(yáng)2010年4月分類號(hào)F275論文編號(hào)密級(jí)新準(zhǔn)則下境內(nèi)外會(huì)計(jì)差異研究來(lái)自H股的實(shí)證研究II摘摘摘摘要要要要隨著2006年2月15日我國(guó)新會(huì)計(jì)準(zhǔn)則正式頒布，并于2007年1月1日起正式實(shí)施，我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則已經(jīng)實(shí)現(xiàn)了實(shí)質(zhì)性趨同。這將推動(dòng)我國(guó)與國(guó)際經(jīng)濟(jì)模式接軌，并有利于會(huì)計(jì)信息使用者做出更明智的決策。本文運(yùn)用理論與實(shí)證相結(jié)合的方法研究我國(guó)的新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則間的差異與趨同。通過(guò)回顧國(guó)際會(huì)計(jì)準(zhǔn)則與我國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展歷程，比較我國(guó)新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則在框架內(nèi)容、總體內(nèi)容和具體內(nèi)容方面的趨同性，發(fā)現(xiàn)新會(huì)計(jì)準(zhǔn)則在總體內(nèi)容和方向上是趨同的，但是在整體框架和公允價(jià)值計(jì)量、資產(chǎn)減值準(zhǔn)備、會(huì)計(jì)合并、財(cái)務(wù)報(bào)表列表等具體內(nèi)容方面存在差異。在理論分析的基礎(chǔ)上，對(duì)我國(guó)新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則進(jìn)行統(tǒng)計(jì)與計(jì)量分析，得出我國(guó)新會(huì)計(jì)準(zhǔn)則實(shí)施前后，對(duì)企業(yè)的財(cái)務(wù)數(shù)據(jù)具有顯著性影響；新會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則雖有細(xì)小的差異，但本質(zhì)上是趨同的。根據(jù)理論與實(shí)證分析的結(jié)果，結(jié)合我國(guó)國(guó)情，本文認(rèn)為我國(guó)應(yīng)該向提高會(huì)計(jì)準(zhǔn)則體系制定的質(zhì)量、完善調(diào)整配套法律法規(guī)及準(zhǔn)則的機(jī)制、縮小國(guó)際趨同成本等方面發(fā)展。關(guān)鍵詞關(guān)鍵詞關(guān)鍵詞關(guān)鍵詞新會(huì)計(jì)準(zhǔn)則；國(guó)際會(huì)計(jì)準(zhǔn)則；會(huì)計(jì)趨同；會(huì)計(jì)差異分類號(hào)分類號(hào)Ｆ２７５

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行所有者權(quán)益影響研究姓名李加亮申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師黃毅勤20090401首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士論文論文題目新會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行所有者權(quán)益影響研究第5頁(yè)共7頁(yè)舊會(huì)計(jì)準(zhǔn)則差異因素的影響因此本文的研究范圍是造成所有者差異的我國(guó)原會(huì)計(jì)準(zhǔn)則與新會(huì)計(jì)準(zhǔn)則之間主要差異不是針對(duì)準(zhǔn)則全面的比較而是僅對(duì)存在的主要差異進(jìn)行比較第二把研究對(duì)象定位于新舊會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行的影響兩種方式下披露的股東權(quán)益的差異即研究不僅局限于兩準(zhǔn)則下的所有權(quán)益變動(dòng)中而是結(jié)合了資產(chǎn)負(fù)債表利潤(rùn)表全面分析我國(guó)新舊會(huì)計(jì)準(zhǔn)則的差異問(wèn)題而且結(jié)合我國(guó)商業(yè)銀行2003年至2007年間的報(bào)表數(shù)據(jù)通過(guò)分析整理商業(yè)銀行境內(nèi)外審計(jì)差異進(jìn)行商業(yè)銀行所有者變動(dòng)差異研究以便能為我國(guó)會(huì)計(jì)準(zhǔn)則同國(guó)際會(huì)計(jì)準(zhǔn)則的趨同提供例證本文不足在于首先沒(méi)有將具體的權(quán)益報(bào)告編制方法與前面的理論分析建立充分的聯(lián)系對(duì)于方法部分只是做了簡(jiǎn)單的介紹其次文中有的問(wèn)題探討的比較膚淺這與筆者對(duì)問(wèn)題的研究和認(rèn)識(shí)程度有關(guān)系同時(shí)也與問(wèn)題本身的復(fù)雜性有關(guān)有很多問(wèn)題已經(jīng)超出了自身的能力范圍最后我國(guó)商業(yè)銀行正處在發(fā)展上升時(shí)期其業(yè)務(wù)發(fā)展在許多方面才剛剛起步也對(duì)文章的分析產(chǎn)生了一定影響關(guān)鍵詞商業(yè)銀行財(cái)務(wù)報(bào)表所有者權(quán)益