簡介：蘭州理工大學(xué)碩士學(xué)位論文我國原則導(dǎo)向會(huì)計(jì)準(zhǔn)則相關(guān)問題研究姓名王志芹申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師李曉紅20071029ABSTI鼉CT0|LLL5．FEB，2006，MINISNYOFFI姍C(jī)EISSUED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(shí)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(qiáng)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(shí)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(xiǎn)公司盈余管理研究實(shí)施金融工具會(huì)計(jì)準(zhǔn)則的問題與對(duì)策姓名胡楠申請(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(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則中資產(chǎn)減值準(zhǔn)備差異及影響研究姓名康楠申請(qǐng)學(xué)位級(jí)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(cái)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(huì)計(jì)準(zhǔn)則的視角姓名朱小英申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉新琳20071101上巾公“盈余管理研究基十新會(huì)計(jì)準(zhǔn)則的說角應(yīng)對(duì)等問題是本文的要研究的重點(diǎn)?，F(xiàn)有的有關(guān)盈余管理的研究一般采用實(shí)證方法，并以應(yīng)計(jì)利潤總額為基礎(chǔ)對(duì)盈余管理的動(dòng)機(jī)、手段、經(jīng)濟(jì)后果及制約因素等進(jìn)行檢驗(yàn)，但應(yīng)計(jì)利潤總額法無法說明哪些項(xiàng)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(huì)計(jì)準(zhǔn)則為切入點(diǎn)，從我國新會(huì)計(jì)準(zhǔn)則出臺(tái)的現(xiàn)實(shí)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(yùn)用規(guī)范研究從盈余管理和會(huì)計(jì)準(zhǔn)則的基本理論入手，深入探討了會(huì)計(jì)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(píng)估了實(shí)施新會(huì)計(jì)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(duì)監(jiān)管部門及會(huì)計(jì)準(zhǔn)則的發(fā)展完善均有現(xiàn)實(shí)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(cái)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(huì)計(jì)準(zhǔn)則允許的范圍之內(nèi)的有目的達(dá)到期望報(bào)告盈余的行為。然后對(duì)盈余管理的主要制約因素～會(huì)計(jì)準(zhǔn)則的性質(zhì)從“技術(shù)觀”和“非技術(shù)觀”兩個(gè)角度進(jìn)行了簡要闡述，認(rèn)為會(huì)計(jì)準(zhǔn)則具有技術(shù)性和社會(huì)經(jīng)濟(jì)性。在此基礎(chǔ)上，本章從約束和激勵(lì)兩個(gè)層面深入的探討了盈余管理與會(huì)計(jì)準(zhǔn)則之間的關(guān)系，雖然會(huì)計(jì)準(zhǔn)則與盈余管理不是因果關(guān)系，但會(huì)計(jì)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(huì)計(jì)準(zhǔn)則的發(fā)展和完善，兩者是互動(dòng)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(shí)施新會(huì)計(jì)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(huì)計(jì)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(shí)證明我國上市公司盈余管理常常追求短期收益，損害會(huì)計(jì)信息的可靠性，成為我國會(huì)計(jì)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(huì)計(jì)準(zhǔn)則對(duì)盈余管理的影響研究。隨著新會(huì)計(jì)準(zhǔn)則出臺(tái)，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(huì)計(jì)準(zhǔn)則制定問題研究姓名謝交發(fā)申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師凌志雄20071010利益相關(guān)者視角下的會(huì)計(jì)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(dòng)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(yùn)轉(zhuǎn)離不開會(huì)計(jì)信息這一重要的產(chǎn)品和資源，而高質(zhì)量的會(huì)計(jì)信息又離不開高質(zhì)量的會(huì)計(jì)準(zhǔn)則，并要求會(huì)計(jì)能適應(yīng)當(dāng)代經(jīng)濟(jì)的發(fā)展和變化，改變各國會(huì)計(jì)多元化的現(xiàn)象，實(shí)現(xiàn)會(huì)計(jì)的國際化協(xié)調(diào)及統(tǒng)一發(fā)展。會(huì)計(jì)準(zhǔn)則作為聯(lián)系會(huì)計(jì)理論和規(guī)范會(huì)計(jì)實(shí)務(wù)的橋梁，其制定的模式如何將對(duì)會(huì)計(jì)準(zhǔn)則的質(zhì)量產(chǎn)生重大影響。會(huì)計(jì)準(zhǔn)則的制定模式因不同國家和不伺地區(qū)會(huì)計(jì)環(huán)境、立法、制度、慣例等不同而相異。會(huì)計(jì)的國際化協(xié)調(diào)和統(tǒng)一發(fā)展要求對(duì)各國會(huì)計(jì)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(shí)現(xiàn)國際范圍內(nèi)的會(huì)計(jì)協(xié)調(diào)，使會(huì)計(jì)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(huì)計(jì)準(zhǔn)則本身，而是對(duì)會(huì)計(jì)準(zhǔn)則的制定模式一一制定基礎(chǔ)、制定程序、制定機(jī)構(gòu)、制定人員、國際化進(jìn)行比較與研究，試圖對(duì)我國現(xiàn)行會(huì)計(jì)準(zhǔn)則制定模式的合理性作以評(píng)價(jià)，并對(duì)其進(jìn)行完善。本研究從會(huì)計(jì)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(huì)計(jì)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(duì)會(huì)計(jì)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(huì)計(jì)準(zhǔn)則制定模式的建議。從而為我國會(huì)計(jì)準(zhǔn)則制定提供依據(jù)，為我國會(huì)計(jì)準(zhǔn)則制定模式的完善做出貢獻(xiàn)。論文從五個(gè)方面系統(tǒng)地研究了會(huì)計(jì)準(zhǔn)則制定模式。通過橫向、縱向比較研究，闡述了每一個(gè)影響會(huì)計(jì)形成的會(huì)計(jì)準(zhǔn)則制定因素的表現(xiàn)特征及優(yōu)缺點(diǎn)，并做了深入的評(píng)價(jià)，為我國會(huì)計(jì)準(zhǔn)則制定模式的完善提供了依據(jù)。首先，對(duì)美國和我國會(huì)計(jì)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(huì)計(jì)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(duì)如何在二者之間的均衡進(jìn)行經(jīng)濟(jì)學(xué)分析。第二，對(duì)美國、國際會(huì)計(jì)準(zhǔn)則制定委員會(huì)及我國等國會(huì)計(jì)準(zhǔn)則的制定程序進(jìn)行介紹和評(píng)價(jià)。在對(duì)比的基礎(chǔ)上，找出了我國現(xiàn)行會(huì)計(jì)準(zhǔn)則制定程序中所存在的問題。第三，對(duì)民間會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)和政府會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)進(jìn)行評(píng)價(jià)，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(huì)計(jì)準(zhǔn)則制定的機(jī)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(huì)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(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)。第四，對(duì)會(huì)計(jì)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(huì)計(jì)準(zhǔn)則制定模式在制定人員安排上的不同點(diǎn)，找出了我國政府模式下會(huì)計(jì)準(zhǔn)則制定人員安排上的缺陷。第五，從會(huì)計(jì)準(zhǔn)則國際化的必要性出發(fā)，對(duì)其本質(zhì)從理論上和各國對(duì)此的態(tài)度上作以分析。針對(duì)我國會(huì)計(jì)準(zhǔn)則國際化的歷史和現(xiàn)實(shí)，認(rèn)為應(yīng)考慮中國的會(huì)計(jì)環(huán)境，強(qiáng)調(diào)會(huì)計(jì)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(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)問題研究姓名宋永立申請(qǐng)學(xué)位級(jí)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(huì)計(jì)問題研究兼論我國企業(yè)會(huì)計(jì)準(zhǔn)則第27號(hào)石油天然氣開采姓名王琳申請(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(huì)計(jì)準(zhǔn)則與國際趨同及其實(shí)施影響研究姓名薛鑫申請(qǐng)學(xué)位級(jí)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(huì)計(jì)準(zhǔn)則的國際趨同及實(shí)施影響研究【摘要】會(huì)計(jì)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(huì)計(jì)制度改革的主要課題，我國財(cái)政部于2006年2月份發(fā)布的39項(xiàng)企業(yè)會(huì)計(jì)準(zhǔn)則拉開了實(shí)施新一輪會(huì)計(jì)制度改革的序幕。新的會(huì)計(jì)準(zhǔn)則對(duì)原有會(huì)計(jì)制度作了大量的修訂與補(bǔ)充，以實(shí)現(xiàn)與國際會(huì)計(jì)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(huì)計(jì)制度與新會(huì)計(jì)準(zhǔn)則之間以及新會(huì)計(jì)準(zhǔn)則與國際準(zhǔn)則之間展開，然而由于缺乏企業(yè)實(shí)施新準(zhǔn)則的會(huì)計(jì)信息，相關(guān)實(shí)證研究的成果比較少。而滬深兩地上市公司2006年度的財(cái)務(wù)報(bào)告中披露了由原會(huì)計(jì)制度報(bào)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(bào)中披露了原會(huì)計(jì)制度下的股東權(quán)益調(diào)整為國際會(huì)計(jì)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(jī)會(huì)。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(shí)施效果兩個(gè)層面的作了分析研究。研究結(jié)果支持關(guān)于新會(huì)計(jì)準(zhǔn)則已實(shí)現(xiàn)與國際會(huì)計(jì)準(zhǔn)則全面實(shí)質(zhì)趨同的論點(diǎn)。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(xiàng)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(gè)影響較大的調(diào)整項(xiàng)目是資產(chǎn)負(fù)債法確認(rèn)所得稅費(fèi)用和同一控制下長期股權(quán)投資差額轉(zhuǎn)銷，分別對(duì)凈資產(chǎn)產(chǎn)生了平均18％和一16％的影響，而新會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則下凈資產(chǎn)的差異主要來源于對(duì)同一控制下企業(yè)合并與投資交易的會(huì)計(jì)處理方法的不同，這一因素導(dǎo)致了依據(jù)新會(huì)計(jì)準(zhǔn)則的凈資產(chǎn)比依據(jù)國際會(huì)計(jì)準(zhǔn)則的凈資產(chǎn)平均少25％，甚至超過了原會(huì)計(jì)制度與國際會(huì)計(jì)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(huì)計(jì)準(zhǔn)則和國際會(huì)計(jì)準(zhǔn)則下凈資產(chǎn)的系統(tǒng)性差異。【關(guān)鍵詞L會(huì)計(jì)準(zhǔn)則凈資產(chǎn)國際趨同差異調(diào)整【中圖分類號(hào)】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(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)度研究姓名宋斯琦申請(qǐng)學(xué)位級(jí)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(jià)值在會(huì)計(jì)準(zhǔn)則中的應(yīng)用及其啟示姓名楊敏申請(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(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中韓會(huì)計(jì)準(zhǔn)則及國際會(huì)計(jì)準(zhǔn)則比較研究姓名全益護(hù)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(hào)UDC1012630517065密級(jí)金煎編號(hào)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(cái)政部2006年2月15日在北京人民大會(huì)掌正式宣布了我幽新企業(yè)會(huì)計(jì)準(zhǔn)則的出臺(tái)，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(lì)實(shí)行。新會(huì)計(jì)準(zhǔn)則將帶來“革命性的變化”，這意味著2007年將是中圍會(huì)計(jì)“實(shí)習(xí)年”，也將是企業(yè)會(huì)計(jì)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(huì)計(jì)準(zhǔn)則的頒布和執(zhí)行會(huì)對(duì)上市公司產(chǎn)生深遠(yuǎn)的影響。本文通過新會(huì)計(jì)準(zhǔn)則對(duì)四川長虹的影響分析，運(yùn)用定量與定比相結(jié)合的方法對(duì)比新舊會(huì)計(jì)準(zhǔn)則、國內(nèi)國際會(huì)計(jì)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(huì)融工具確認(rèn)和計(jì)量、合并財(cái)務(wù)報(bào)表等方面的重要變化，闡述了面對(duì)外界環(huán)境的變化，上市公司的財(cái)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(huì)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(duì)會(huì)計(jì)信息的需求。關(guān)鍵詞新會(huì)計(jì)準(zhǔn)則，影響，金融工具，公允價(jià)值，所得稅

簡介：對(duì)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(xiǎn)規(guī)避研究實(shí)施新會(huì)計(jì)準(zhǔn)則對(duì)中小商業(yè)銀行的影響姓名王夏杰申請(qǐng)學(xué)位級(jí)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(hào)分類號(hào)學(xué)號(hào)學(xué)號(hào)2005613000078學(xué)校代碼學(xué)校代碼10487密級(jí)密級(jí)碩士學(xué)位論文碩士學(xué)位論文中印所得稅會(huì)計(jì)比較研究中印所得稅會(huì)計(jì)比較研究基于我國新企業(yè)會(huì)計(jì)準(zhǔn)則基于我國新企業(yè)會(huì)計(jì)準(zhǔn)則1818號(hào)所得稅所得稅學(xué)位申請(qǐng)人學(xué)位申請(qǐng)人巫霞學(xué)科專業(yè)學(xué)科專業(yè)會(huì)計(jì)學(xué)會(huì)計(jì)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(dú)創(chuàng)性聲明獨(dú)創(chuàng)性聲明本人聲明所呈交的學(xué)位論文是我個(gè)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(gè)人或集體已經(jīng)發(fā)表或撰寫過的研究成果。對(duì)本文的研究做出貢獻(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(jī)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(qǐng)?jiān)谝陨戏娇騼?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