簡(jiǎn)介：華僑大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則的實(shí)施對(duì)上市公司盈余管理影響的實(shí)證研究姓名謝曉妮申請(qǐng)學(xué)位級(jí)別碩士專業(yè)企業(yè)管理指導(dǎo)教師陳金龍20100501VIABSTRACTTHEEARNINGSMANAGEMENTISTHEBUSINESSMANAGEMENTAUTHITYTOREALIZEOWNBENEFITTHEENTERPRISEVALUEMAXIMIZATIONADOPTSMANYKINDSOFMETHODMANSACTIVITYACCOUNTINGDATAINTHEACCOUNTINGSTARDSPERMISSIONSSCOPEPARTICULARLYACCOUNTANTEARNINGSBEHAVITHEEXCESSIVEEARNINGSMANAGEMENTWILLGIVETHEENTERPRISETHEINVESTTHESOCIALRESOURCEDISPOSITIONTOBRINGTHEADVERSEEFFECTTHEACCOUNTINGSTARDSGOVERNONEOFEARNINGSMANAGEMENTKEYASPECTSTHEREFETHISARTICLEFROMTHEACCOUNTINGSTARDSANGLERESEARCHEARNINGSMANAGEMENTISFTHEPURPOSEOFFTHEACCOUNTINGSTARDSFMULATIONGANIZATIONCONSUMMATINGTHEACCOUNTINGSTARDSEMPHATICALLYTOPROVIDETHEPOLICYMAKINGBASISINOURCOUNTRYNEWACCOUNTINGSTARDSSYSTEMPROMULGATIONUNDERTHEIMPLEMENTATIONTURNINGPOINTTHISARTICLEFIRSTINTHECONSTRUCTIONEARNINGSMANAGEMENTELEMENTARYTHEYFRAMESFOUNDATIONCONDUCTSTHERESEARCHTOBETWEENTHEEARNINGSMANAGEMENTACCOUNTINGSTARDSRELATIONSNEXTAFTERNEWACCOUNTINGSTARDSIMPLEMENTATIONHADTHEINFLUENCETOBELISTEDEARNINGSMANAGEMENTTOCARRYONTHETHEETICALANALYSISONCEMEINTHEUNIONCOUNTRYTAIANDATABASEOURCOUNTRYTOBELISTED20052008YEARSFINANCIALREPTINGDATATHEJONESMODELWHICHREVISEDUSINGTHESECTIONTOBELISTEDSEARNINGSMANAGEMENTDEGREEHASCARRIEDONTHEMEASURETOTHENEWACCOUNTINGSTARDSIMPLEMENTATIONAROUNDFINALLYINDICATEDTHATTHENEWACCOUNTINGSTARDSCOULDPLAYCERTAININHIBITYACTIONTOBELISTEDSEARNINGSADMINISTRATIVEACTIONFINALLYTOPUTFWARDSEVERALPROPOSALSBASEDONTHEEARNINGSMANAGEMENTSNEWACCOUNTINGSTARDSIMPLEMENTATIONTHECONSUMMATIONTHUSISHELPFULTOFURTHERCONSUMMATESOURCOUNTRYACCOUNTINGSTARDSTHEFRAMETHECONTENTENABLESITSTOBEABLETOCARRYOUTSMOOTHLYINTHEPRACTICEWKBETTERDISPLAYSTHEACCOUNTINGSTARDSTOACCOUNTANTTHEBEHAVISTARDFUNCTIONKEYWDEARNINGSMANAGEMENTACCOUNTINGSTARDSEMPIRICALANALYSIS

簡(jiǎn)介：天津商業(yè)大學(xué)碩士研究生畢業(yè)學(xué)位論文姓名陳如歡年級(jí)2007級(jí)專業(yè)會(huì)計(jì)學(xué)研究方向會(huì)計(jì)管理理論與方法論文題目新會(huì)計(jì)準(zhǔn)則下上市公司的利潤(rùn)操縱行為的實(shí)證研究導(dǎo)師孫玉甫教授完成日期2010年5月天津商業(yè)大學(xué)摘要摘要據(jù)當(dāng)前會(huì)計(jì)界的研究表明，企業(yè)出于某種動(dòng)機(jī)而提供虛假信息來(lái)操縱利潤(rùn)的行為已經(jīng)非常普遍，尤其在上市公司中表現(xiàn)得尤為明顯。這種行為已經(jīng)嚴(yán)重影響了我國(guó)的資本市場(chǎng)。為了防止企業(yè)操縱會(huì)計(jì)利潤(rùn)，維護(hù)國(guó)家經(jīng)濟(jì)的穩(wěn)定發(fā)展，國(guó)家往往通過(guò)制定會(huì)計(jì)準(zhǔn)則來(lái)規(guī)范上市公司的行為。財(cái)政部于2006年2月15日發(fā)布了新的會(huì)計(jì)準(zhǔn)則體系，其中，包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則，并于2007年1月1日在上市公司中率先執(zhí)行。我國(guó)這次重大的會(huì)計(jì)變革引起了全社會(huì)包括國(guó)際社會(huì)在內(nèi)的廣泛關(guān)注。新準(zhǔn)則的出臺(tái)是利還是弊這個(gè)問(wèn)題也引起了激烈的討論。本文從利潤(rùn)操縱與盈余管理的辨析開(kāi)始，明確了本文所研究的利潤(rùn)操縱行為是指通過(guò)違法的手段弄虛作假而人為造成利潤(rùn)的增加或減少的行為。上市公司進(jìn)行利潤(rùn)操縱的原因眾多，本文將從上市公司的內(nèi)部動(dòng)機(jī)和外部成因兩方面來(lái)分析利潤(rùn)操縱存在的原因，進(jìn)而分析上市公司進(jìn)行利潤(rùn)操縱的手段，并找出可供報(bào)表使用者采用的識(shí)別方法。通過(guò)對(duì)新會(huì)計(jì)準(zhǔn)則的某些具體項(xiàng)目進(jìn)行分析，得出結(jié)論新準(zhǔn)則的執(zhí)行給傳統(tǒng)的利潤(rùn)操縱手段帶來(lái)了巨大的沖擊，但是由于新會(huì)計(jì)準(zhǔn)則的不完備性和滯后性，新會(huì)計(jì)準(zhǔn)則不可能完全遏制上市公司的利潤(rùn)操縱行為，在某種程度上，新會(huì)計(jì)準(zhǔn)則甚至擴(kuò)大了上市公司利潤(rùn)操縱的空間。因此，上市公司的利潤(rùn)操縱行為不可能完全被遏制，只能最大限度的控制和縮小利潤(rùn)操縱的空間?；谝陨侠碚摲治?，本文使用擴(kuò)展的瓊斯模型，運(yùn)用非參數(shù)檢驗(yàn)對(duì)06一08年上市公司的利潤(rùn)操縱程度進(jìn)行了實(shí)證分析，對(duì)新會(huì)計(jì)準(zhǔn)則實(shí)施后，上市公司利潤(rùn)操縱的空間究竟是擴(kuò)大了還是縮小了進(jìn)行研究。最后，針對(duì)實(shí)證結(jié)果提出一些遏制上市公司利潤(rùn)操縱行為的建議，加強(qiáng)對(duì)上市公司利潤(rùn)操縱行為的防范，促使會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)對(duì)新會(huì)計(jì)準(zhǔn)則的進(jìn)一步完善。關(guān)鍵詞利潤(rùn)操縱；新會(huì)計(jì)準(zhǔn)則；上市公司盈余管理

簡(jiǎn)介：學(xué)校代碼10207分類號(hào)F23學(xué)號(hào)4702100196密級(jí)內(nèi)部碩士學(xué)位論文基于企業(yè)會(huì)計(jì)準(zhǔn)則的上市公司財(cái)務(wù)信息披露分析ONTHEANALYSISOFLISTEDCOMPANIES’FINANCIALINFMATIONDISCLOSUREUNDERCOMPANIES’ACCOUNTINGSTARDS學(xué)位等級(jí)碩士學(xué)位等級(jí)碩士學(xué)科專業(yè)會(huì)計(jì)學(xué)學(xué)科專業(yè)會(huì)計(jì)學(xué)研究方向財(cái)務(wù)會(huì)計(jì)研究方向財(cái)務(wù)會(huì)計(jì)姓名黃繼瑤名黃繼瑤指導(dǎo)教師汪偉指導(dǎo)教師汪偉教授教授碩士學(xué)位類型學(xué)歷碩士碩士學(xué)位類型學(xué)歷碩士授予單位授予單位吉林財(cái)經(jīng)大學(xué)吉林財(cái)經(jīng)大學(xué)二O一O年四月吉林財(cái)經(jīng)大學(xué)I中文摘要財(cái)政部于2006年2月15日正式對(duì)外發(fā)布了包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則在內(nèi)的企業(yè)會(huì)計(jì)準(zhǔn)則（以下簡(jiǎn)稱準(zhǔn)則），并于2007在上市公司開(kāi)始執(zhí)行。準(zhǔn)則的實(shí)施是中國(guó)會(huì)計(jì)準(zhǔn)則走向國(guó)際化的重要標(biāo)志，與國(guó)際會(huì)計(jì)準(zhǔn)則具有非常強(qiáng)的趨同性。探討新會(huì)計(jì)準(zhǔn)則對(duì)會(huì)計(jì)信息披露的影響，對(duì)于做好上市公司的會(huì)計(jì)工作尤為必要。正因如此，本文從多角度分析了我國(guó)上市公司實(shí)行新準(zhǔn)則后在會(huì)計(jì)信息披露方面所發(fā)生的變化。以圖通過(guò)本文的探討能對(duì)我國(guó)企業(yè)會(huì)計(jì)信息披露的相關(guān)性有所借鑒。本文首先對(duì)國(guó)內(nèi)、國(guó)際上市公司信息披露理論的歷史溯源、理論基礎(chǔ)以及歷史意義進(jìn)行了總結(jié)與回顧，并在此基礎(chǔ)上將新準(zhǔn)則與原準(zhǔn)則對(duì)比分析，指出新準(zhǔn)則給上市公司信息披露帶來(lái)的新特點(diǎn)，那就是更加關(guān)注經(jīng)濟(jì)實(shí)質(zhì)、更加突出相關(guān)性、更加關(guān)注可比性。其次論文對(duì)上市公司當(dāng)前信息披露的情況以及存在的問(wèn)題進(jìn)行研究。目前，我國(guó)資本市場(chǎng)上上市公司經(jīng)營(yíng)業(yè)績(jī)波動(dòng)性增強(qiáng)、準(zhǔn)則的變革同時(shí)為信息披露帶來(lái)了利潤(rùn)調(diào)節(jié)遏制與新的利潤(rùn)操縱的可能性?，F(xiàn)階段我國(guó)上市公司信息披露存在的問(wèn)題主要集中在信息披露不真實(shí)、不充分、不及時(shí)等問(wèn)題。論文的第三部分從上市公司信息供給者與需求者兩方面分析上述問(wèn)題的形成原因。一方面，深入分析上市公司信息披露供給者提供有效信息披露動(dòng)力不足現(xiàn)象的原因；另一方面，上市公司債權(quán)人、投資人對(duì)于上市公司信息的有效需求不足也是上市公司信息披露問(wèn)題頻現(xiàn)的重要原因。最后，本文針對(duì)準(zhǔn)則上市公司信息披露提出完善上市公司信息披露制度、改進(jìn)上市公司信息披露監(jiān)管、完善上市公司法人治理結(jié)構(gòu)、提高人員素質(zhì)四個(gè)方面提出可行性建議。隨著對(duì)準(zhǔn)則的實(shí)施，會(huì)逐漸進(jìn)行對(duì)會(huì)計(jì)信息披露更深層次研究。本文對(duì)上市公司財(cái)務(wù)信息披露的研究是探索性的，還存在著偏頗和不足，需要在以后的研究中不斷改進(jìn)和深化。關(guān)鍵詞關(guān)鍵詞會(huì)計(jì)準(zhǔn)則財(cái)務(wù)信息上市公司信息披露

簡(jiǎn)介：合肥工業(yè)大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則的價(jià)值相關(guān)性研究姓名李華申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師潘立生20100401RESEARCHOILTHEVALUE．．RELEVANCEOFACCOUNTINGSTANDARDSABSTRACTFEBRUARY15，2006，MINISTRYOFFINANCEANNOUNCEDASETOFACCOUNTINGSTANDARDSSYSTEM{ENTERPRISEACCOUNTINGSTANDARDS，WHICHINCLUDINGABASICACCOUNTINGSTANDARDSAND38SPECIFICPRINCIPLES．ANDTHISSYSTEMWASIMPLEMENTEDONJANUARY1，2007．THEPROMULQATIONANDIMPLEMENTOFEXISTINGACCOUNTINGSTANDARDSRESPONSETOTHEREQUIREMENTSOFTHEDEVELOPMENTOFMARKETECONOMY，ANDACHIEVEWITHIFRSCONVERGENCE．REPORTINGSTANDARDS，WHICHCOVERINGVARIOUSCATEGORIESOFENTERPRISE’SECONOMICOPERATIONS，INDICATESTHATCHINA’SACCOUNTINGSTANDARDSSYSTEMINDEPENDENT．EXISTINGACCOUNTINGSTANDARDSTRENGTHENSTHESTANDARDSFORTHEINVESTORSANDPROVIDSMORERELEVANTACCOUNTINGINFORMATION．EXISTINGACCOUNTINGSTANDARDSCOMPRESSEDPRESENTACCOUNTINGESTIMATESANDACCOUNTINGPOLICYOPTIONSLIMITSTHESPATIALEXTENTOFCORPORATEEARNINGSADJUSTMENT，IMPROVEINGQUALITYOFACCOUNTINGINFORMATION．THEANALYSISILLUSTRATETHATHIGHQUALITYACCOUNTINGSTANDARDISTHEMOSTIMPORTANTQUARANTEEFORHIGHQUALITYACCOUNTINGINFORMATION．ANDHIGHQUALITYACCOUNTINGINFORMATION．CANHELPTHEMANAGEMENTTOMAKEINVESTMENTDECISIONS．FAIRVALUEISTHEBIGGESTBRIGHTSPOTOFEXISTINGACCOUNTINGSTANDARDS．ASEARLYAS1998，F(xiàn)AIRVALUEWASINTRODUCEDINCHINESEACCOUNTINGSTANDARDS，THENSTANDARD．SETTERSWEREAFRAIDOFFAIRVALUEMAYBEINFIUENCEDBYSUBJECTIVEHUMAN，WHICHLEADTOTHELOSSOFTHERELIABILITYOFACCOUNTINGINFORMATION，SOFAIRVALUEWASREPEALEDIN2001．NOW，INORDERTOCONVERGEWITHINTERNATIONALNORMS，STANDARDSETTERSREINTRODUCTEDFAIRVALUEINALARGE．SCALE．INTHEORY，THISACTWILLHELPTOIMPROVETHERELEVANCEOFACCOUNTINGINFORMATIONOFLISTEDCOMPANIES，BUTATTHESAMETIME，F(xiàn)AIRVALUEMAYBECOMETHETOOLOFPROFITMANIPULATIONOFMANAGEMENTOFLISTEDCOMPANIES．THEREFORE，THEPRACTICALAPPLICATION’SEFFECTIVEOFEXISTINGACCOUNTINGSTANDARDSISTHEFOCUSOFPRACTITIONERSANDACADEMICS．INTHISPAPER，ASHARELISTEDCOMPANIESASSAMPLESTO2004，2005，2007，2008TOTHEDATAFORTHECONTROLSAMPLE，INCULCATEPRICEMODELEANDRETURNMODEL，PAPERANALYSISTHEOVERALLVALUERELEVANCEOFACCOUNTINGSTATEMENTSANDTHEFAIRVALUEOFTHEVALUERELEVANCE，THERESULTSASFOLLOWS1THEIMPLEMENTATIONOFTHEEXISTINGACCOUNTINGSTANDARDSIMPROVEDTHE

簡(jiǎn)介：會(huì)計(jì)準(zhǔn)則制定的國(guó)際博弈劬寫(xiě)基于企業(yè)合并準(zhǔn)則的實(shí)證研究專業(yè)會(huì)計(jì)學(xué)碩士生胡峰指導(dǎo)老師蔡祥副教授答辯委員會(huì)成員主席委員卻仰答辯日期弘JP年，月弘EL一3’I論文原創(chuàng)性聲明內(nèi)容本人鄭重聲明所呈交的學(xué)位論文，是本人在導(dǎo)師的指導(dǎo)下，獨(dú)立進(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，本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫(xiě)過(guò)‘的作品成果。對(duì)本文的研究作出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律結(jié)果由本人承擔(dān)。學(xué)位論文作者簽名刪呼日期弘／，年多月’飛日學(xué)位論文使用授權(quán)聲明本人完全了解中山大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留學(xué)位論文并向國(guó)家主管部門(mén)或其指定機(jī)構(gòu)送交論文的電子版和紙質(zhì)版，有權(quán)將學(xué)位論文用于非贏利目的的少量復(fù)制并允許論文進(jìn)入學(xué)校圖書(shū)館、院系資料室被查閱，有權(quán)將學(xué)位論文的內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用復(fù)印、縮印或其他方法保存學(xué)位論文。學(xué)位論文作者簽名惻吩導(dǎo)師簽名日期伊F年17月日日期妒F存“O

簡(jiǎn)介：廈門(mén)大學(xué)博士學(xué)位論文基于趨同的會(huì)計(jì)準(zhǔn)則變遷與會(huì)計(jì)準(zhǔn)則執(zhí)行研究姓名高利芳申請(qǐng)學(xué)位級(jí)別博士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師曲曉輝20090601ABSTRACTTHEINDEPTHANDPERSISTENTINTERNATIONALIZATIONDEVELOPMENTSOFCAPITALMARKETSNEEDEAGERLYTHEINCREASEOFACCOUNTINGINFORMATIONCOMPARABILITY,WHILETHEPRECONDITIONOFTHEINCREASEOFACCOUNTINGINFORMATIONCOMPARABILITYISTHEHARMONIZATIONEVENCONVERGENCEOFACCOUNTINGSTANDARDS．PRESENTLYNEARLYEVERYCOUNTRYCHANGESITSNATIVEACCOUNTINGSTANDARDSTOCONVERGEWITHIFRS．WHETHERTHECONVERGENCEOFACCOUNTINGSTANDARDSCANREALIZETHECOMPARABILITYOFACCOUNTINGINFORMATION,THEKEYISHOWACCOUNTINGSTANDARDSWILLBEIMPLEMENTED．IFACCOUNTINGSTANDARDSCANNOTBEIMPLEMENTEDSTRICTLYANDSTANDARDSCONVERGENCEWOULDBEWEAKENED．CONSISTENTLY,THEFUNCTIONOFACCOUNTINGTHISDISSERTATIONINTRODUCESCONVERGENCECHANGEPROCESSESOFILLTCIMATIONALACCOUNTINGSTANDARDS，ACCOUNTINGSTANDARDSINSOMEMAINCOUNTRIESANDINCHINA,ANDANALYZESTHECONNOTATION，MOTIVATION，PATHSANDRESULTSOFACCOUNTINGSTANDARDSCHANGE；THENDEFINESCONCEPTUALCONTENTSOFTHEIMPLEMENTATIONOFACEOUNTINGSTANDARDS，CONSTRUCTSITSTHEORETICALFRAMEWORK，INFERSSOMECONCLUSIONS．ANDI．CVIEWSRELATEDRESEARCHES；NEXTSTUDIESISSUESEME喀INGINTHEIMPLEMENTATIONOFIFRSINEUANDNEWACCOUNTINGSTANDARDSINCHINABASEDOILSEVERALSURVEYREPORTS；FINALLYDOESEMPIRICALRESEARCHONTHEIMPLEMENTATIONCONSISTENCYOFNEWACCOUNTINGSTANDARDSINCHINAANDFACTORSINFLUENCINGTHEIMPLEMENTATION，ANDDISCUSSESIMPLEMENTATIONRESULTS．MAINCONCLUSIONSOFTHISDISSERTATIONAREASFOLLOWS．MOTIVESANDPATHCHOICESOFACCOUNTINGSTANDARDSCHANGEWILLHAVEEFFECTSONTHEIMPLEMENTATIONOFACCO嘶INGSTANDARDS，WHILETHEIMPLEMENTATIONOFACCOUNTINGSTANDARDSWILLALSOHAVEAE虢CTONTHEEXPECTEDRESULTSOFACCOUNTINGSTANDARDSCHANGE．DURINGTHEINITIALSTAGEAFTERTHECONVERGENCECHANGEOFACCOUNTINGSTANDARDS，IMPLEMENTATIONSITUATIONSATHOMEANDABROADAREGOODASAWHOLE．HOWEVER,PATHDEPENDENCEONOLDSTANDARDS，INCOMPLETENESSOFNEWSTANDARDSANDRELATEDINSTITUTIONS，IMPLEMENTERS’INTERESTMOTIVATIONANDOTHERFACTORS，LEADTOIMPLEMENTATIONINCONSISTENCYAMONGENTERPRISESANDCOUNTRIES．THEIMPLEMENTATIONINCONSISTENCYAMONGCHINESEENTERPRISESISMOREIN‘QUANTITY’THANIN“QUALITY”，THEIMPLEMENTATIONOFACCOUNTINGSTAILDARDSISNOTSTRICT，ANDTHEINFORMATIONDISCLOSUREISA“BOILERPLATE”．PRIMARYFACTORSINFLUENCINGTHEIMPLEMENTATIONOFACCOUNTINGSTANDARDSFORCHINESEENTERPRISESARETYPESOFTHEIRAUDITORS，THEIRDEVELOPMENTABILITIESANDSIZES．

簡(jiǎn)介：西北大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)不同行業(yè)上市公司盈余管理影響的差異性研究姓名吳清華申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師唐亮20100606ABSTRACTTHESTUDYOFEARNINGSMANAGEMENTBEGANINTHE1980S，BUTSOFAR,EARNINGSMANAGEMENTISSTILLONEOFTHEHOTRESEARCHESINTHEAREAOFACCOUNTINGANDECONOMICACADEMIC．、MTHTHERAPIDDEVELOPMENTANDINCREASINGLYMATUREOFCHINASMARKETECONOMY,THEISSUEOFEARNINGSMANAGEMENTISALSOINCREASINGLYOBVIOUS，ESPECIALLYINLISTEDCOMPANIES．TOACERTAINEXTENT，EARNINGSMANAGEMENTCALLHELPTHECOMPANIESPASSATEMPORARYFINANCIALCRISIS，KE印PRICESTABILITYANDENHANCETHECONFIDENCEOFINVESTORS，BUTTHEEXCESSIVEEARNINGSMANAGEMENTWILLCAUSETHEDISTORTIONOFACCOUNTINGINFORMATION，BESIDESTHAT，ITISNOTGOODFORTHEALLOCATIONOFSOCIALRESOURCESDANDTHEDEVELOPMENTOFTHEIRLONGTERMDEVELOPMENT．THETOOLSOFEARNINGSMANAGEMENTUSEDBYENTERPRISESISVARIOUS，SUCHASTHEUSEOFACCOUNTINGESTIMATESANDACCOUNTINGCHANGES，PROVISIONFORAVARIETYOFIMPAIRMENT，CHANGESININVENTORYVALUATIONMETHODSASACCOUNTINGMETHODS，THEUSEOFASSETSREORGANIZATION，RELATEDPARTYTRANSACTIONSANDOTHERNONACCOUNTINGMETHODS．ACCOUNTINGSTANDARDSISNOTANATURALCAUSEOFEARNINGSMANAGEMENT，BUTITISINHERENTLYATOOLOFEARNINGSMANAGEMENT。ACCOUNTINGSTANDARDSANDTHEEARNINGSMANAGEMENTEVOLVEANDDEVELOPWITHEACHOTHERINTHELONGLASTINGGAME．ACCOUNTINGSTANDARDSLIMITSTHEBEHAVIORSOFEARNINGSMANAGEMENT，BUTATTHESAMETIME，ALSOOFFERSTHESPACEFORIT．USINGTHELIMITATIONSOFACCOUNTINGSTANDARDS，EARNINGSMANAGEMENTALSOCONTRIBUTSTOTHEIMPROVEMENTOFACCOUNTINGSTANDARDS．INORDERTOMEETTHECURRENTNEEDSOFECONOMICDEVELOPMENTCOMBINEDWITHBUSINESSCASES，THENEWACCOUNTINGSTANDARDSFORMALLYPROMULGATEDONFEBRUARY15，2006ANDPROVIDEDFORIMPLEMENTFIRSTINTHECONTEXTOFLISTEDCOMPANIESSINCEJANUARY1，2007．HOWEVERTHENEWACCOUNTINGSTANDARDSIMPACTONEARNINGSMANAGEMENTOFTHECOMPANIESISALSOONEOFTHEHOTISSUESSTUDIEDINDOMESTICACCOUNTINGACADEMICS．MANYOFTHESTUDIESABOUTTHENEWACCOUNTINGSTANDARDS’IMPACTONEARNINGSMANAGEMENTAREINFERREDFROMTHEORY,BUTTHEREARESOMESCHOLARSTHATUSEEMPIRICALMETHODSTOPROVEIT．THISPAPERADOPTSTHEEMPIRICALMETHODTOSTUDYNEWACCOUNTINGSTANDARDS’IMPACTONEARNINGSMANAGEMENTTHATLEAVESINTHEDIFFERENTSECTORS．INVIEWOFTHEDIFFERENTIMPACTOFACCOUNTINGSTANDARDS’CHANGESON，DIFFERENTSECTORS，THISPAPERPRESENTSANASSUMPTIONABOUTTHEDIFFERENCESAMONGTHEIMPACTSOFNEWACCOUNTINGSTANDARDSONDIFFERENTSECTORS’EARNINGSII

簡(jiǎn)介：蘭州大學(xué)碩士學(xué)位論文構(gòu)建我國(guó)中小企業(yè)會(huì)計(jì)準(zhǔn)則的探索國(guó)際比較視角的研究姓名馬麗申請(qǐng)學(xué)位級(jí)別碩士專業(yè)管理學(xué)會(huì)計(jì)學(xué)指導(dǎo)教師萬(wàn)紅波20100501蘭州大學(xué)碩士學(xué)位論文構(gòu)建我國(guó)中小企業(yè)會(huì)計(jì)準(zhǔn)則的探索國(guó)際比較視角的研究ABSTRACTINTERNATIONMFINANCIALREPORTINGSTANDARDSIFRSANDVARIOUSCOUNTRIES’ACCOUNTINGSTANDARDSAIMMOSTLYATTHEBIGENTERPRISESANDLISTEDCOMPANIES，ANDSELDOMCONSIDERACCOUNTINGREQUIREMENTSANDSPECIALQUESTIONSOFSMALLANDMEDIUMSIZEDENTERPRISE。INFACT，BECAUSETHEECONOMICENVIRONMENTWHICHLOCATESISDIFFERENT，ACCOUNTINGDEMANDFORSMESAREDIFFERENTFROMTHOSEOFLARGEENTERPRISESANDPUBLICCOMPANYIFSMESISFORCEDTOEXECUTEACCORDINGTODOMINANTACCOUNTINGSTANDARDS’CRITERIONWHICHWILLBEAHEAVYBURDENTOTHESMALLANDMEDIUMSIZEDENTERPRISEANDNOTCONFORMTOTHECOSTBENEFITPRINCIPLEINRECENTYEARS，VARIOUSCOUNTRIESHAVEINTRODUCEDTHEDIFFERENTIALREPORTINGSYSTEMGRADUALLY’ANDSMESUSETOACCOUNTINGSTANDARDSTHATDIFFERENTFROMTHOSEOFLISTEDCOMPANYTHEINTERNATIONALFINANCIALREPORTINGSTANDARDFORSMALLANDMEDIUMSIZEDENTITIESIFRSFORSMESISISSUEDBYTHEINTERNATIONALACCOUNTINGSTANDARDSBOARDINJULY2009ITHASPROVIDEDAPATHWHICHSMESCANCONTINUEPLAYAROLEINTHEGLOBALECONOMICRECOVERYASWELLASTHEFUTUREDEVELOPMENTUNDERTHEENVIRONMENTWHICHCHINASACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESHAVEACHIEVEDCONVERGENCEANDEQUIVALENCEWITHINTERNATIONALFINANCIALREPORTINGSTANDARD，THERESEARCHTOSUITEDFORSMES’ACCOUNTINGSTANDARDSALSOHAVETHEREALISTICSIGNIFICANCEBASEDONINTERNATIONALBACKGROUNDOFIFRSFORSMESISSUEDBYIASBANDDIRECTEDATTHECURRENTSITUATIONTHATTHEREISNOUNIFORMFINANCIALREPORTINGSTANDARDSFORSMESATPRESENT，THISSTUDYANALYZESCONSTRUCTIONANDAPPLICATIONOFSMESINSOMEDEVELOPEDCOUNTRIESFOREXAMPLE，ISAR，IASB、UK，F(xiàn)RANCE、USA，AUSTRALIAANDCANADABYCOMPARISONANDREFERENCEWEBENEFITFROMTHESEGOODEXPERIENCESANDPRACTICES，SIMULTANEOUSLYCOMBINEWITHTHEACCOUNTANCYPRESENTSITUATIONANDNECESSITYFORCONSTRUCTINGACCOUNTINGSTANDARDSOFSMESINCHINA，F(xiàn)INALLYTHISARTICLEPUTSFORWARDTHEBASICIDEASANDMETHODSONCONSTRUCTINGACCOUNTINGSTANDARDSFORSMESINCHINAKEYWORDSSMES，ACCOUNTINGSTANDARDS，INTERNATIONALCOMPARISONEXPLORATIONII

簡(jiǎn)介：學(xué)校代碼10225學(xué)號(hào)S10163學(xué)位論文二‘。．業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際趨同程度研究指導(dǎo)教師姓名申請(qǐng)學(xué)位箋J別論文提交E|期授予學(xué)位單位劉莉崔慕華副教授碩士2010年4月東北林業(yè)大學(xué)東北林業(yè)大學(xué)學(xué)科專業(yè)會(huì)計(jì)學(xué)論文答辯日期2010年6月授予學(xué)位日期答辯委員會(huì)主席論文評(píng)閱人歲厶櫛素大學(xué)㈡__√J≯≯～卜、J／≥孫≮≥卜XA穸，霹∥．、■、KR’JJLLLLL11IIIIIIIIILLIILRLLY2050817UNIVERSITYCODE10225REGISTERCODES10163DISSERTATIONFORTHEDEGREEOFMASTERRESEARCHONEXTENTFORINTERNATIONALCONVERGENCEOFENTERPRISEACCOUNTINGSTANDARDSCANDIDATESUPERVISORACADEMICDEGREEAPPLIEDFORSPECIALITYDATEOFORALEXAMINATIONUNIVERSITYLIULIASSOCIATEPROF．CUIMUHUAMASTEROFMANAGEMENTDEGREEACCOUNTINGJUNE，2010NORTHEASTFORESTRYUNIVERSITY

簡(jiǎn)介：RU，，泠蠢分類號(hào)密級(jí)碩士學(xué)位論文18I‘701企業(yè)合并會(huì)計(jì)處理方法的經(jīng)濟(jì)后果分析兼評(píng)企業(yè)合并會(huì)計(jì)準(zhǔn)則ECONOMICCONSEQUENCESOFA℃COUNTINGMETHODSINBUSINESSCOMBINATION一OMMENTONACCOUNTINGSTANDARDSFORBUSINESSCOMBINATIONS年學(xué)號(hào)呈007310378I≮∥譬I■I內(nèi)容摘要企業(yè)合并是資本集中從而市場(chǎng)集中的基本形式。企業(yè)合并使用的會(huì)計(jì)處理方法不同，會(huì)使得企業(yè)合并財(cái)務(wù)報(bào)表反映出不同的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，影響到企業(yè)的資產(chǎn)價(jià)值及合并雙方的直接經(jīng)濟(jì)利益，進(jìn)而影響到其他相關(guān)方利益及社會(huì)資源的優(yōu)化配置，即會(huì)計(jì)方法和政策的選擇具有其經(jīng)濟(jì)后果。鑒于不斷發(fā)展變化的經(jīng)濟(jì)形勢(shì)和趨勢(shì)，無(wú)論國(guó)際還是國(guó)內(nèi)，企業(yè)合并會(huì)計(jì)處理方法的相關(guān)規(guī)定都在變化完善之中。我國(guó)在2006年頒布了企業(yè)會(huì)計(jì)準(zhǔn)則第20號(hào)一一企業(yè)合并，明確了同一控制下采用權(quán)益結(jié)合法和非同一控制下采用購(gòu)買(mǎi)法的會(huì)計(jì)處理方式。近年來(lái)，隨著經(jīng)濟(jì)發(fā)展戰(zhàn)略機(jī)遇期的不斷出現(xiàn)，特別是在近兩年世界經(jīng)濟(jì)危機(jī)期間，我國(guó)企業(yè)國(guó)內(nèi)外并購(gòu)浪潮高漲。又值我國(guó)新舊會(huì)計(jì)準(zhǔn)則交替過(guò)渡時(shí)期，對(duì)企業(yè)合并會(huì)計(jì)準(zhǔn)則有深刻全面的分析與評(píng)價(jià)，對(duì)國(guó)內(nèi)國(guó)外并購(gòu)情勢(shì)及相關(guān)后果有清醒的認(rèn)識(shí)與預(yù)期，不但在合并會(huì)計(jì)理論研究上是十分必要的，對(duì)企業(yè)合并實(shí)踐也具有指導(dǎo)和借鑒意義。全文共分為六章第一章是導(dǎo)論部分，主要介紹了選題的目的意義和背景，闡述了文章的創(chuàng)新點(diǎn)，對(duì)文章總體的研究思路和研究方法做出了說(shuō)明。第二章介紹了企業(yè)合并的基礎(chǔ)理論，涉及到經(jīng)濟(jì)學(xué)、管理學(xué)、會(huì)計(jì)學(xué)等學(xué)科的相關(guān)內(nèi)容，為文章后面章節(jié)進(jìn)行系統(tǒng)的經(jīng)濟(jì)后果分析提出理論基礎(chǔ)。第三章簡(jiǎn)要介紹了企業(yè)合并類型和企業(yè)合并會(huì)計(jì)處理方法的沿革，分析論述了購(gòu)買(mǎi)法和權(quán)益結(jié)合法各自的特點(diǎn)及二者在會(huì)計(jì)處理階段的區(qū)別。第四章比較分析了不同的合并會(huì)計(jì)處理方法對(duì)合并當(dāng)年和以后年度財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表分析指標(biāo)的影響，同時(shí)輔有案例分析，對(duì)理論分析結(jié)論進(jìn)行驗(yàn)證。第五章對(duì)企業(yè)合并會(huì)計(jì)處理方法的具體經(jīng)濟(jì)后果進(jìn)行分析，并承接第四章案例對(duì)其進(jìn)一步驗(yàn)證和說(shuō)明。第六章結(jié)合我國(guó)現(xiàn)有企業(yè)合并理論研究和實(shí)務(wù)操作現(xiàn)狀，對(duì)我國(guó)現(xiàn)行企業(yè)合并會(huì)計(jì)準(zhǔn)則運(yùn)用進(jìn)行分析評(píng)價(jià)，并且提出了相應(yīng)的政策建議，以期為企業(yè)合并政策與實(shí)務(wù)規(guī)范提供借鑒。關(guān)鍵詞企業(yè)合并購(gòu)買(mǎi)法權(quán)益結(jié)合法經(jīng)濟(jì)后果

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