簡介：公路收費權是我國公路經營企業(yè)具有特殊性質的重要資產，但關于公路收費權的資產屬性和會計核算至今沒有統(tǒng)一明確的規(guī)定。隨著公路收費經營業(yè)務的快速發(fā)展，對有效規(guī)范公路收費權會計核算行為提出了迫切的要求。相對于科學規(guī)范公路收費權會計核算的要求，簡單套用現(xiàn)行無形資產準則或固定資產準則存在許多現(xiàn)實障礙另外，無形資產會計本身研究的需要以及我國新會計準則體系的建立和完善，也對制定公路收費權會計準則提出要求。資產的屬性關系到其成本計量及價值攤銷方式，公路收費權資產性質的認定，是公路收費權會計的一個重要問題，不同的認識會導致公路收費權確認、計量、會計處理和披露等方面的不同。因此，收費權資產的性質界定、收費權會計準則制定的模式、會計處理方法的選擇和披露等是公路收費權會計準則所要解決的核心問題。本文在了解我國實務界對公路收費權會計處理方法的基礎上，抓住公路收費權與公路實物資產不可分割，具有“有形資產無形化，無形資產有形化”的特點，結合我國的會計改革實踐，深入分析了建立公路收費權會計準則的必要性。同時，本文還著重研究了公路收費權的資產特性，并對其初始確認、攤銷、減值、后續(xù)支出等的處理提出新的觀點，形成了其會計準則構建的基本思路。

簡介：東北師范大學碩士學位論文經濟全球化與中國會計準則建設的路徑選擇姓名韓艷珍申請學位級別碩士專業(yè)會計學指導教師宋英慧20070501ABSTRACTTHEFAMOUSACCOUNTINGHISTORIANMICHAELCHATFIELDON∞SAIDTHAT，THEDEVELOPMENTOFACCOUNTINGWASREACTIVE，ANDITWASCLOSELYBOUNDUPWITHECONOMICDEVELOPMENTALONGWITHTHEACCELERATIONOFECONOMICGLOBALIZATIUNINTERNATIONALIZATIONOFACCOUNTINGSTANDARDSISTHEGENERALTRENDASALLIMPORTANTPARTOFTHEWORLDECONOMY，CHINAALSOACTIVELYPARTICIPATESINTHEPROCESSOFACCOUNTINGSTANDARDS’INTERNATIONALIZATIONONFEBRUARY15，2006，THEMINISTRYOFFINANCEHADOFFICIALLYISSUEDTHENEWACCOUNTINGSTANDARDSTHISSYMBOLIZESTHATOURACCOUNTINGSTANDARDSANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSHASBEGANTOCONVERGEINSSENCEBYTHISTIME，ITSOOMSTHATTHECONSTRUCTIONOFOURACCOUNTINGSTANDARDSHASBEENACCOMPLISHEDINFACT，THISISNOTTHECASCIT’SONLYATTHESTARTIT’SWELLKNOWNTHATINTEMATIONALIZATIONOFACCOUNTINGSTANDARDSISTHENEEDOFECONOMICGLOBALIZATIONHOWEVERWHATISTHEESSENCEOFECONOMICGLOBALIZATIONANDWHATISTHEESSENCEOFACCOUNTINGSTANDARDS’INTERNATIONALIZATIONISITPOSSIBLEFORUSTOHAVEGLOBALUNIFIEDACCOUNTINGSTANDARDSANDINTHEECONOMICGLOBALIZATIONCIRCUMSTANCE。HOWWILLCHINA’SACCOUNTINGSTANDARDSBECONSTRUCTEDINTHEFUTUREITWILLREMAINALLIMPORTANTPROBLEMFORAVERYLONGTIME，WHICHWENEEDTOFACEANDSOLVEWEUSENORMATIVERESEARCHMETHODANDPROPERLYAPPLYTHEIDEAANDMETHODSOFMARXISTINTHERESEARCH耽EPAPERSTARTSWITHTHEECONOMICGLOBALIZATIONSETTINGANDSYSTEMATICALLYANALYZESTHERELATIONBETWEENECONOMICGLOBALIZATIONANDACCOUNTINGSTANDARDS’INTERNATIONALIZATIONANDTHENATUREOFTHEMFINALLY，BASEDONTHEABOVER髂EARCHS伽CSUGGESTIONSRELATEDTOTHECONSTRUCTIONOFCHINA’SACCOUNTINGSTANDARDSAREPROVIDEDASACONCLUSIONTHEREAREFOURPARTSINTHEDISSERTATIONPART1SUMMARIZESALLTHERESEARCHESONECONOMICGLOBALIZATIONANDACCOUNTINGSTANDARDS’INTERNATIONALIZATIONANDDEFINESTHERESEARCHOBJECTANDSOMECONCEPTSPART2INTRODUCESTHEORIGINANDCHARACTERISTICSOFECONOMICGLOBALIZATIONANDTHENDISCUSSESTHEE6SENCEOFECONOMICGLOBALIZATIONBYTHEIDEAANDMETHODSOFMARXISTTHECONCLUSIONISTHATECONOMICGLOBALIZATIONINESSENCEISNOTONLYTHEOUTCOMEOFPRODUCTIVEFORCESDEVELOPMENTBUTALSOTHECAPITALISTGLOBALIZATIONPART3ANALYZESTHEOBJECTIVENECESSITYOFACCOUNTINGSTANDARDS’INTMATIONALIZATIONUNDERECONOMIC910BALIZAFIONTHENFROMTHENATUREOFACCOUNTINGSTANDARDS，WEDISCUSSTHEESSCMCEOFACCOUNTINGSTANDARDS’INTEMATIONALIZATIONITISⅡ

簡介：南開大學學位論文版權使用授權書FJ023085本人完全了解南開大學關于收集、保存、使用學位論文的規(guī)定，同意如下各項內容按照學校要求提交學位論文的印刷本和電子版本；學校有權保存學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；學校有權提供目錄檢索以及提供本學位論文全文或者部分的閱覽服務；學校有權按有關規(guī)定向國家有關部門或者機構送交論文的復印件和電子版；在不以贏利為目的的前提下，學校可以適當復制論文的部分或全部內容用于學術活動。學位論文作者簽名列謄出叼年LL竅L多B經指導教師同意，本學位論文屬于保密，在年解密后適用本授權書。指導教師簽名學位論文作者簽名解密時間年月日各密級的最長保密年限及書寫格式規(guī)定如下內部5年最長5年，可少于5年秘密★LO年最長10年，可少丁10年機密★20年最長20年，可少于20年的國家會計準則，高公允價值計量的表著財務會計的發(fā)，明確的將公允價的運用了這一新的引入公允價值計量上實現(xiàn)了與國際會價值的本質，公允值在國際、國內會本文先從公允價值的含義入手，分析公允價值本身所具有的特性、公允價值與其它幾種計量屬性的關系、公允價值計量信息的質量特征，而后分析公允價值的計量方法，最后分析公允價值在國際和國內會計準則中的應用情況。通過分析，筆者得出這樣的結論公允價值是一種獨立的計量屬性；在我國目前的經濟環(huán)境條件下公允價值的大量引入是符合現(xiàn)行會計計量需要的；并且在相當長的時間內，公允價值與歷史成本將長期并存。關鍵詞公允價值特征比較計量屬性

簡介：廈門大學碩士學位論文新舊會計準則銜接的若干問題探討姓名田甜申請學位級別碩士專業(yè)會計學指導教師唐予華20070701ABSTRACTWITHTHEEFFORTSOFMINISTRYOFFINANCEREPUBLICOFCHINAANDRELATEDBODIES，‘CHINAACCOUNTINGSTANDARDS2006’WASPUBLISHEDONFEB2006WHICHFORMSTHEMOSTIMPORTANTPARTOFCHINAACCOUNTINGSTANDARDSSYSTEMTHISARTICLERESEARCHESOILMANYISSUESABOUTTRANSITIONFROMTHEOLDSTANDARDTOTHENEWONEBYNORMATIVESTUDYFORTHEPASTRESEARCHWASALWAYSONTECHNICALTRANSITIONTHEAUTHORFOCUSESONTHETHEORYPART，ASWELLASTHENECESSITYANDSTANDARDSCOMPARISONPARTICULARLYWEDOTHESTATISTICRESEARCHOLLCURRENTTRANSITIONOFCHINALISTEDCOMPANIES，誦NLWHICHANALYZEITSCAUSEANDFINANCIALSTATEMENTSAFFECTIOILTHEREARE6CHAPTERSINTOTALTHE1髓CHAPTERINTRODUCESTHERESEARCHBACKGROUND，ARTICLESANDDOCUMENTSRELATED，RESEARCHMEANSANDRESOURCES，ASWELLASCREATIVEPOINTSTHE2加ONEISTHETHEORYORBASICPARTOFTHISARTICLETHE3一AND4血CHAPTERSDISCUSSTHENECESSITYANDSTANDARDSCOMPARISONOFTRANSITIONPROCESSOFCOUL“SE，THE5MCHAPTERISANOTHERIMPORTANTPARTWHICHINTRODUCESCURRENTSTANDARDSTRANSITIONOFLISTEDCOMPANIES，ITSC戤ANDFINANCIALSTATEMENTSAFFECTIONASTHEENDOFTHISARTICLE，THE礦CHAPTERISTRYINGTOPROVIDESOMESUGGESTIONSSOTHATTHESTANDARDSTRANSITIONCANGOWELLKEYWORDSACCOUNTINGSTANDARDS；TRANSITION

簡介：對外經濟貿易大學碩士學位論文我國所得稅會計準則的應用研究姓名甘菲申請學位級別碩士專業(yè)會計學指導教師李相志20080501IIABSTRACTWITHTHEDEVELOPMENTOFCHINA’SECONOMYREFMINCOMETAXHASMADEIMPTANTCONTRIBUTIONASTHEACCOUNTINGPRINCIPLESINCOMETAXSYSTEMSCONTINUOUSLYPERFECTINGINOURCOUNTRYTHEINCOMETAXACCOUNTINGWHICHDEALSWITHTHEDIFFERENCESBETWEENACCOUNTINGPRINCIPLESTAXSYSTEMSISCATCHINGPEOPLE’SATTENTIONDAYBYDAYOURINCOMETAXACCOUNTINGPRINCIPLEHASALWAYSBEENCHANGEALLTHETIMETHEMINISTRYOFFINANCEHASISSUEDNEWACCOUNTINGPRINCIPLESTHATINCLUDENEWINCOMETAXACCOUNTINGPRINCIPLEONFEBRUARY152006WHICHISAMILESTONEINTHEHISTYOFOURCOUNTRY’SACCOUNTINGPRINCIPLESIGINALLYONTHEACCOUNTINGPROCESSINGTHECOMPANIESCANCHOOSEONEFROMTWOMETHODSACCDINGTOTHEIRSPECIFICSITUATIONHOWEVERTHENEWINCOMETAXACCOUNTINGPRINCIPLEDERSALLTHECPATIONSUSETHEMETHODOFBALANCESHEETTHATPOPULAROVERSEASTOPROCESSTHEINCOMETAXNOWADAYSTHEREAREMANYPROBLEMSINDEVELOPINGOURINCOMETAXACCOUNTINGPRINCIPLESSUCHASSYSTEMLAWCPATIONACCOUNTINGSTAFFSIMPLEMENTINGTHENEWPRINCIPLESUNITINGTHEENTERPRISEINCOMETAXMAYBEWILLMAKETHEPROBLEMSWSEWEMUSTLOOKFPOLICIESMEASURESTOPERFECTINCOMETAXACCOUNTINGFIRSTLYTHISTHESISINTRODUCESTHEBACKGROUNDSIGNIFICANCEPROCESSMETHODOFTHERESEARCHSECONDLYITREVIEWSTHETHEIESOFINCOMETAXACCOUNTINGTHEHISTICALEVOLUTIONOFOVERSEASLOCALINCOMETAXACCOUNTINGPRINCIPLEDEVELOPMENTINDETAILTHENDETAILEDLISTSTHECONTENTOFTHENEWINCOMETAXPRINCIPLESCOMPARESTHEMAINLYDIFFERENCESINTHEOLDNEWPRINCIPLESTHEIREFFECTSFOLLOWINGINTRODUCESTHEDIFFICULTIESINCONDUCTTHENEWPRINCIPLESCRESPONDINGIMPROVEMENTSTHELASTPARTISTHECONCLUSIONTHEPROSPECTOFTHEINCOMETAXACCOUNTINGKEYWDSINCOMETAXINCOMETAXACCOUNTING，INCOMETAXACCOUNTINGPRINCIPLE

簡介：對外經濟貿易大學碩士學位論文中國會計準則國際趨同問題及對策研究基于企業(yè)會計實務角度的分析姓名連嘉申請學位級別碩士專業(yè)國際貿易學指導教師林桂軍20070401對外絳濟貿易人學碩}‘學位論文ABSTRACTTREASURYDEPARTMENTISSUEDNEWCHINAACCOUNTINGSTANDARDSCASINFET刪Y2006．ANDITHASBEENEXECUTEDINLISTEDCOMPANIESSINCEJANUARYL2007．THOUTHENEWCASFORMALLYMEETSINTERNATIONALACCOUNTINGSTANDARDS,MANYISSUESALESTILLUNDETIVEREDINPRANCE．THISPAPERFOCUSESONTHESEISSUESANDDOESFURTHERSTUDYONTHEM．THEPAPERUSESREGRESSIVEANDCOMPARATIVEMETHODANDRELEVANTTHEORIES，RAGINGFROMTHEACCOUNAR培ENVIRONMENTANDBASEDONPOSITIVEACCOUNTINGTHEORYTODISCOVERTHATITISTHEINTERESTEOMPETITIENANDTHEGAMEPROCESSOFECONOMICUNIONSBEHINDTHECONVERGENCEOFTHEINTEMATIONALACCOUNTII培STANDARDS．ANDCURRENTIMEMATIONALACCOUNTINGSTANDARDSARCMOREOILADVANTAGEOFTHEDEVELOPEDMARKETECONOMYCOUNLRIES．FORSIGNIFICANTDISTANCESINECONOMYENVIRONMENTBETWEENCHINAANDOTHERDEVELOPEDMARKETECONOMYCOUNTRIESANDSOMETHINGINCONSIDERATEDURINGMAKINGNEWSTANDARDS．THEFIEWCASFACESSOMEDIFFICULTIESANDMATTERS．FIRST,ITISHARDANDDSKFULINTHEPRACTICEANDSYSTEMCHANGE．SECOND．ITISCOSTLYOFTHESYSTEMCHANGE．THIRD,SOMESTANDARDSAL℃NOTMANEUVERABLEANDSOMESTANDARDSEXCEEDTHEECONOMYENVIRONMENT．SOTHESOLUTIONOFMESTUDYISTHATTHECONVERGENTCHARACTEROFCHINAANDTHEINTERNATIONALSTANDARDSISNOT鼬面融MTINTHENEFLL“FUTURE．SO,CASSHOULDNOTCONVERGEWITHIASBYCOPYIAS，BUTACCOMMODATEWITHCHINACURRENTACCOUNTINGENVIRONMENT．THISPAPERGIVESSOMESOLUTIONTOTHEPRAETICEPROBLEMANDSUGGESTIONSTOHOMEANDABROADSTRATEGIES．CHINASHOULDPARTICIPATEACTIVELYINTHEPROCESSOFMAIANGINTERNATIONALACCOUNTINGSTANDARD，TRYTOGETMOREINTERESTFORCHINESEA婦叩RIS錨INTHEWORLDCOMPETITION．ANDCHINASHOULDENHANCETHEQUALITYOFTHECAS，IMPROVEACCOUNTANTS’TRAININGANDEDUCATINGANDPREFECTRELATIVEANDEXECUTINGMECHANISM．THELLCHINAMAYPROMOTETHECONVERGENCEOFTHECHINAANDINTERNATIONALACCOUNTINGPRACTICE，ANDREACHTHEOBJECTIVEOFCONVERGENCEOFTHECASANDIAS．KEYWORDSLLEWCHINESEACCOUNTINGSTANDARDS，WORLDWIDECONVERGENCE，PROBLEMS，EOU．RAENNENSURE2

簡介：長沙理工大學碩士學位論文我國企業(yè)會計準則與企業(yè)所得稅法差異及協(xié)調研究姓名劉小濤申請學位級別碩士專業(yè)會計學指導教師劉建英20080501ABSTRACTINTHERECENTYEARS，WITHTHEDEEPENINGOFMARKETECONOMYANDGLOBEECONOMYCHINAMENDSITSPACEONREFORMATIONOFACCOUNTINGANDTAXATIONSYSTEMONFEBRUARY2006，THEMINISTRYOFFINANCEISSUED1BASICNORMAND38SPECIFICACCOUNTINGSTANDARDSWHICHINDICATEDTHEESTABLISHMENTOFCHINA’SACCOUNTINGSYSTEMACCORDEDWITHTHEINTERNATIONALONESMARCHOF2007，THETENTHNATIONALPEOPLE’SCONGRESSPASSEDTHE”PEOPLE’SREPUBLICOFCHINA’SENTERPRISEINCOMETAXLAWWHICHUNIFIEDTHEINCOMETAXOFENTERPRISEBOTHHOMEANDABROADTHEIMPLEMENTATIONOFACCOUNTINGSTANDARDSDEPENDENTMOREONJUDGEOFACCOUNTINGPROFESSIONALMENANDTHECONTRADICTIONSBETWEENSUBJECTIVEPROFESSIONALMEN’SJUDGEANDPRINCIPLESOFSTATUTORYTAXMADETHEIRDIFFERENTIADISPLAYINGANEWCHANGEWHICHBECAMEASANURGENTIMPORTANTISSUETOBERESOLVEDDURINGTHEWORKOFCURRENTACCOUNTINGANDTAXEXPROPRIATIONTHISPAPERISBASEDONBOTHACCOUNTINGSTANDARDSANDINCOMETAXLAWOFENTERPRISEANDMAKESAFURTHERSTUDYONDIFFERENTIABETWEENTHEMWHICHNOTONLYANALYZESCAUSESFORTHEDIFFERENTIABUTALSOTAKESAPARTDEEPLYONDIFFERENTIAOFASSET’SDISPOSITION，INCOMEANDCOSTANDETCONTHEBASISOFPOSSIBILITYONHARMONIZATIONOFTHEDIFFERENTIA，F(xiàn)ROMBOTHMACROASPECTSFORTHECOORDINATIONWAYSOFDIFFERENTIAASAWHOLEANDMICROSCOPICASPECTSINDETAILTHEPAPERBRINGSTOACONCLUSIONTHATTHEDIFFERENTIAISACONTINUOUSGAMEPROCESSCONSIDERINGACCOUNTINGSTANDARDSANDINCOMETAXSHOULDLEARNFROMEACHOTHERANDPROMOTEBOTHTHEIROWNSOUNDBASEDONMUTUALCOORDINATION，ITSHOULDEXPANDSUBSTANCEOVERFORMPRINCIPLEINTHEAPPLICATIONOFTHEINCOMETAXANDALSOSTANDOUTTHEINCOMETAXLAWCLOSETOACCOUNTINGSTANDARDSATTHESAMETIME，ACCOUNTINGSTANDARDSSHOULDINCREASETAXRELATEDINFORMATIONDISCLOSUREANDREINFORCETAXINFORMATIONSUPPORTWHICHISGUARANTEEDBYCOOPERATIONOFMANAGEMENTLEVELBETWEENACCOUNTINGSTANDARDSANDINCOMETAXLAWAGAINSTSPECIFICDIFFERENCES，THEPAPERMADEANUMBEROFRECOMMENDATIONS，SUCHASINCOMETAXACTSHOULDALLOWTHESCOPEOFCAPITALASSETSBEEXTENDED；ABOUTFIXEDASSETSFORFINANCELEASEUSE，INCOMETAXLAWSHOULDBECALCULATEDONTHELOWERONEBETWEENFAIRVALUEOFLEASEASSETONTHEFIRSTLEASEDAYANDCASHVALUEOFTHELOWESTLEASEPAYMENT；FORMERCHANDISEPAIDBYSTAGES，INCOMETAXSHOULDBECOLLECTEDONTHEBASISOFPRESENTVALUEONCONTRACTORAGREEMENT；ANDSOONTHESECONCLUSIONSANDSUGGESTIONSAREPRESUMEDUPONLOWERTAXCOSTS，PERFECTTHEORYOFACCOUNTINGANDTAXATIONWHICHCANBEASAREFERENCEFORACCOUNTINGSTANDARD’SPERFECTIONANDNEWTAXREFORMATIONANDACCELERATECHINA’SECONOMYWITHDEVELOPMENTINASTEADYHEALTHANDFAVORABLEWAYN

簡介：工商管理碩士MBA學位論文新企業(yè)會計準則對商業(yè)銀行的影響分析作者一圍萱年級2004MBA學號204120280032定稿時間20075西南財經大學的影響等；第四部分對商業(yè)銀行實施新會計準則可能存在的問題進行了分析，對如何適應新會計準則、推進我國商業(yè)銀行穩(wěn)定健康發(fā)展進行了探究和思考。最后，本文指出，會計準則的變化不僅是一個會計問題，還會對商業(yè)銀行經營管理的各個方面產生影響，商業(yè)銀行應在充分關注新會計準則具體內容變化的同時，深刻領會這些變化所體現(xiàn)的政策導向和經濟背景，以新會計準則的執(zhí)行為契機，不斷提高經營管理水平，以JIR頁N宏觀經濟發(fā)展和提高自身競爭能力的需要。關鍵詞會計準則商業(yè)銀行影響公允價值2

簡介：復旦大學碩士學位論文新會計準則下萬能型保險產品保費收入的確認與計量姓名楊海東申請學位級別碩士專業(yè)會計指導教師顏延20070426053025110楊海東新會計準則下萬能型保險產品保費收入的確認與計量摘要萬能保險，英文名稱為UNIVERSALLIFEUVL，意為全能的、變幻的壽險產品。其主要具有儲蓄投資和保險保障兩方面的功能。20世紀70一80年代，北美經濟發(fā)生了重大變化，民眾保險需求也逐漸向彈性靈活方向發(fā)展，比如可以根據自己的需求調整保險金額；保險費交付靈活，在需要用錢時又可以自由支取；能夠提供長期保障，并且有穩(wěn)定收益等。由此，世界上第一款萬能壽險在美國應運而生。在我國，2000年8月，中國太平洋保險公司率先在國內推出首個萬能壽險產品一一太平盛世長發(fā)兩全保險萬能型。然而，由于國內保險公司以往在會計核算上一直采用金融企業(yè)會計制度，對萬能型保險產品的保費收入沒有根據該產品的特點核算，造成投保人交納的款項沒有區(qū)分保障部分和投資部分，全部確認為保費收入，對真實的交易性質造成扭曲。這一核算的缺陷使得我國保險企業(yè)與國外保險企業(yè)的財務數(shù)據不可比，影響了財務報告信息的有用性。2006年2月15日，財政部發(fā)布了企業(yè)會計準則，提出了保險合同分拆的理念，要求在能夠可靠計量的前提下將非保險合同拆分出來。而鑒于目前保險行業(yè)中保費收入的規(guī)模直接決定了保險公司在行業(yè)中的排名，分拆處理會使保險公司增加新會計準則的轉換成本，保險公司很可能仍然沿用原來的原則確認包括投連、萬能、分紅在內的新型保險產品的保費收入，而對保險合同不進行拆分。鑒于以上原因，筆者將從萬能型保險合同的特性入手，深入的研究和分析其保費收入確認和計量時進行分拆處理的合理性與可行性，希望能夠使保險業(yè)內人士及保險公司財務報表的使用者對萬能型保險產品的保費收入確認和計量有更深刻的理解，對新會計準則在這方面的施行提出政策建議。本文的主要內容為了盡可能將本人的研究形成一個較為完整的理論體系并保持邏輯上的一致性，本人對全文的結構進行了如下安排第一章引言部分主要介紹選題的背景和研究意義、國內文獻綜述和研究的思路與框架。第二章簡要介紹萬能型保險產品的定義、功能，發(fā)展現(xiàn)狀。并分析萬能型保險產品與其他新型保險產品，主要是與分紅型保險產品和投資連接型保險產品的異同。按下來從萬能型保險產品的保單條款出發(fā)，研究萬能型保險產品合同本質。

簡介：廈門大學博士學位論文公共選擇視角下國家會計準則國際趨同問題研究澳大利亞會計準則的轉換及啟示姓名李泱申請學位級別博士專業(yè)會計學指導教師曲曉輝20080401ABSTRACTTHEECONOMICGLOBALIZATIONPROMOTEST11EGLOB甜CONVE唱ENCEOFACCOUNTING蛐DARDSMOREANDMORECOUNTRIESHAVEBEENADOPTINGINTEMATIONALFINANCIALREPORTINGSTAIIDARDSIFRSSINCE2005TODATE，THEREAREMORETLLALL1OOCOULLTRIESHAVILLGADOPTEDORTOADOPTIFRS，觚DMEGJOBALCONVERGENCEOFACCOUILTINGSTALLDARDSBECOMESATENDENCYTHE酉OBALCONVERGENCEOFACCO吼TINGSTAILDARDSISASYSTEMSENGINEE血G，鋤DISNOT011LYLIMITEDIILT11EASPECTOFSTAILDARDSSETTING，BUTADDRESSESOTHERENTITIES，鰳LCHASTLLEGOVEMMENTANDRELATIVEDIVISIONS，ACCOULLTINGPROFESSIONALBODIESAILDBUSILLESSENTE印RISESETCTHEREINEVITABLYAREMANYPROBLEMS，SUCH弱HOWT0PREPARE，WHATPOSSIBLEPROBLEMS鋤DRISKS誦LLBEFACINGD嘶NGTLLE脅SITIONALPERIODS，ANDTTLECOUILTIMEASUREST11EGOVE舢NENT鋤DRELATIVEENTITIESSHOULDTA婦FOFTLL_ECOUNTRIESWLLICH謝LLAD。PTIFRS1KREFORE，ITISMEAILING允LTOEXPLORETLLEISSLJESHOWEVER，MEINTENLATIONALCOILVE瑪ENCEOFACCOULLTINGSTANDARDSISASPECIFICPROCESSOFPUBLICCHOICEMOREOVER，GOVEMMENTSOFDIA’ERENTCOUNTRIESPROMOTEAILDIMPLEMENTⅡLEPROCESSB2LSEDONTLLEIRINSTINNIORLALBACKGROUNDSAUSTRALIAISATYPIC甜REPRESENTATIVEHAVINGADOPTEDIFI峪COMPLETELYTHEREFORE，T1LISPAPERSYSTEMETICLYINVESTIGATESANDEXPLAILLSTHEⅥ由OLEAUS缸試IALLPROCESSOFINTEMATIONAJCONVE瑪ENCEOFACCOUNTIILGST蛆DARDSBASEDONPUBLICCHOICETHEO哆THEDISSERTATIONFOCUSESONⅡ1EPROBLEMS鋤DRISL【SENCO嘶EREDINT11EPROCESSRELATEDT0T11ETRANSITION址COST，TAXATIONSTARLDANDITSE腩CT，ⅡLEBOTTLENECL【SOFPR印ARATION洫COMP砌ESAILDPROBLEMSOFSPECIFICACCOUNTINGS‰DARDSIILMEIMPLEMENTATIONPROCESS，鋤D鋤ALYZESTHEMEASUREMENTTALENBYTLLE90VEMMENTAND缸RELATIVEAGENCIES，ACCOULLTINGPROFESSIO姐LBODIESANDBUSINESSENTE】巾RISESETC，INORDERT0PROVIDESOMEREFERENCESFORC1LINAARLDOTLLERCOUNTRIESL刖INGADOPTEDORTOADOPTIFRSTHEDISSERTATIONALSOTALESATESTONTLLEEFRECTOFINTEMATIONALCONVERGENCEOFAUS打ALIANACCOUNTINGS伽DARDS，INORDERTOPROVIDESOMESUPPLEMENTFOREMPIRICAJRESEARCHTHERESULTSUGGESTSTLLATTLLEVALUERELEVANCEOFACCOMLTINGI響MATIONHAVEBEENHTLPR0VEDT0SOMEEXTEM缸TERT11EIMPLEMENTATIONOFIFRSINAUSTRALIAMOREOVER，TLLEREIS觚INCREASETENDENCYONTLLEVALUERELEVALLCEOFACCOUNTINGSTANDARDSDURINGTHEPERIODFJ0ML995TO2006THEPOSSIBLECONL矗BUTIONSOFMISPAPERCOULDBESLLMMARIZED邵FOLLOWSFIRST，

簡介：東北財經大學碩士學位論文所有者權益報告研究基于新舊會計準則對上市公司影響的比較姓名陳晉申請學位級別碩士專業(yè)會計學指導教師傅榮20071201第四部分，上市公司2006年年報凈資產采用新舊準則披露差異分析。介紹江蘇江南高纖股份有限公司2006年年報調查情況，說明采用新準則對股東權益變動的影響。第五部分，結論。總結所有者權益報告研究，說明研究的局限性并討論我國準則努力的方向。本論文的創(chuàng)新之處主要有以下兩個方面第一，本文把準則差異分析作為論文的重點，假定其它非準則差異因素為可消除因素，暫不考慮，以求深入分析準則差異因素的影響。因此，本文的研究范圍是造成凈利潤差異的我國原會計準則與新會計準則之間主要差異，不是針對準則全面的比較，而是僅對存在的主要差異進行比較。第二，把研究對象定位于新舊會計準則對上市公司的影響，兩種方式下披露的股東權益的差異。即研究不僅局限于兩準則下的利潤表中，而是結合了資產負債表，全面分析我國新舊會計準則的差異問題。以2006年代表性上市公司財務報告作為樣本進行準則的差異研究，以填補當前研究的空白。對在上市公司年度財務報告調查過程中出現(xiàn)的問題進行分析和總結，為準則建設提供意見。本文不足之處在于首先，沒有將具體的權益報告編制方法與前面的理論分析建立充分的聯(lián)系，對于方法部分只是做了簡單的介紹。其次，文中有的問題探討的比較膚淺，這與筆者對問題的研究和認識程度有關系，同時也與問題本身的復雜性有關，有很多問題，已經超出了筆者的能力范圍。關鍵詞權益理論，所有者權益報告，固定資產，長期股權投資，凈資產Ⅱ

簡介：首都經濟貿易大學碩士學位論文中國會計準則國際趨同問題研究姓名張月偉申請學位級別碩士專業(yè)會計學指導教師石彥文20070501ABSTRACTWITHTHEGLOBALIZATIONOFTHEWORLDECONOMYANDTHEINTEGRATIONOFTHEWORLDCAPITALMARKETS，ACCOUNTINGASTHEUNIVERSALLANGUAGEOFBUSINESSANDCOMMCRCIALISPLAYINGAVERYIMPORTANTROLEAMUCHHIGHERREQUIREMENTONTHEINTERNATIONALCOMPARABILITYOFTHEFINANCIALINFORMATIONISNEEDEDBYTHEDEVELOPMENTANDEXPANSIONOFTHEINTERNATIONALTRADEINT咖ATIONAIINVESTMENTANDMULTINATIONALCORPORATIONSEARLYINTHE21辯CENTURYINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE0ASQWASSUCCESSFULLYRESTRUCTUREDASINTERNATIONALACCOUNTINGSTANDARDSBOARDIASB，SETANGWTARGETSTOIMPROVETHEINTERNATIONALCOMPARABILITYOFFINANCIALINFORMATIONACHIEVEGLOBALCONVERGENCEOFTHEACCOUNTINGSTANDARDS，MANYACCOUNTINGORGANIZATIONSAROUNDTHEWORLDHAVERESPONDEDTOTHENEWSITUATIONCHIN亂INROSENTYEARS，HASALWAYSFOLLOWEDCLOSELYTHELATESTDEVELOPMENTANDCURRENTTRENDSOFINTERNATIONALHARMONIZATIONANDCONVERGENCEPROGRESSANDTAKESSERIALACTIONSTOIMPROVETHEGLOBALCONVERGENCEONFEBRUARY15TH2006，INCLUDINGABASICACCOUNTINGSTANDARDAND38SPECIFICACCOUNTINGSTANDARDSW辯ISSUEDBYTHEMINISTRYOFFINANCEINCHINAWHICHMEAL塢ASUBSTANTIALCONVERGENCEWITHTHEIERSHASBEENACHIEVEDINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBECOMEANEWHOTSPOTTHISARTICLEATTEMPTSTOSORTOUTTHECONCEPTOFINTERNATIONALCONVERGENCEANDTOGETTHEESSENCEOFTHEINTERNATIONALENNVERGANCEBASEDONTHEANALYSISANDSTUDYOFANMBEROFSPECIFICACCOUNTINGSTANDARDS，THEIMPACTONCHILLASECONOMYANDTHEOBSTACLESMAYBEENCOUNTEREDWHENIMPLEMENTINGTHEFLEWACCOUNTINGSTANDARDSSYSTEMWILLBEFOUNDANDFORECASTEDANDSOMEIMPROVEMENTSWILLBESUGGESTEDTHEDEFINITIONOFACCOUNTINGSTANDARDSCONVERGENCEISRAISEDAFTERTHECONCEPTSOFINTERNATIONALIZATION、HARMONIZATIONANDCONVERGENCEOFACCOUNTINGSTANDARDSANDTHEINTERNALRELATIONSARESTATEDTHEDEVELOPMENTPROCESSOFTHEIASCANDREORGANIZATIONOFIASBARESTATEDINTHETHIRDCHAPTERALSOTHEATTITUDESTOWARDSTOTHEIASBOFE強JANDUNITEDSTATESANDTHERECENTCONVERGENCETRENDSA磚INTRODUCEDWHICHPROVETHEVIEWPOINTTHATTHEREALI囂SENEEOFTHECONVERGENCEOFINTERNATIONALACCOUNTINGSTANDARDSISWAROFTHENATIONALINTERESTSSOMESPECIFICACCOUNTINGSTANDARDSAREANALYZEDINTHEFOURTHCHAPTERTOELARI每THECHARACTERISTICSANDINTERNATIONALCONVERGENCEOFTHEN聊CHIN蹴ACCOUNTINGSTANDARDSFINALLYTHEN

簡介：東北林業(yè)大學碩士學位論文采掘行業(yè)上游活動會計準則問題研究姓名王忠海申請學位級別碩士專業(yè)會計學指導教師岳澤軍20070601變竺些壘蘭竺蘭些篁圣一一ABSTRACTEXTRACTINGINDUSTRYISTODISCOVERANDREMOVETHEMINERALRESOURCES，SUCHASPETROLEUM，NATURALGASFROMTHEEARTHSURFACEORUNDERGROUND，ETCTHEINDUSTRIESHAVETHECHARACTERISTICSOFTHEHIGHRISK，LONGINVESTMENTSPAN，CAPITALINTENSITYANDTHECOMPLEXITYINACCOUNTINGSERVICETHESECHARACTERSMAINLYREFLECTINUPPERREACHACTIVITIESASEXPLORATION，PLANDEVELOPMENT，MININGANDABOLISHMANYCOUNTRIESHAVEALREADYDEVELOPEDOILANDGASACCOUNTINGSTANDARDSANDRELATEDREGULATIONSTHISTHESISGAVEANOVERALLANALYSISOFTHENECESSITYANDFEASIBILITYABOUTDEVELOPINGACCOUNTINGSTANDARDINCHINESEEXTRACTINGINDUSTRIESINTHEUPPERREACHACTIVITIESATTHESAMETIME，THISANALYSISISDONEWITHCONSIDERATIONONTHOSESPECIALPROBLEMSABOUTACCOUNTINGSTANDARDESTABLISHMENTTHESEPROBLEMSINCLUDETHERECOGNITIONANDMEASUREMENTOFMINERALRESOURCESASSETSANDTHEPUBLICITYOFTHEACCOUNTINGINFORMATIONTHEACCOUNTINGSTANDARDINEXTRACTINGINDUSTRIESSHOULDTAKEINTOACCOUNTOFTHEEIGHTPRINCIPLES，THEAPPLICATIONRANGEOFTHISSTANDARDSHOULDAPPLYINGETTINGTHERIGHTSOFMINERALAREA，EXPLORATION，DEVELOPMENT，MININGANDMINERALAREAABANDONACTIVITIESOFMINERALRESOURCESINEXTRACTINGINDUSTRIESANDTHEDEFINITIONOFRELATEDTERMSSHOULDAPPLY“ACCOUNTINGSTANDARDNO27MININGACTIVITIESINOILANDGASINDUSTRY”ANDDRAWSOMEMETHODOF“IASBIFRSNO6EXPLORATIONANDEVALUATIONOFMINERALRESOURCES”THEMAJORCONTENTSOFTHISSTANDARDSHOULDBEWITHINTHELIMITSOFSPECIALACCOUNTINGRECOGNITIONMEASUREMENTANDREPORTINEXTRACTIVEINDUSTRIESASTOTHECONTENTSBEYONDSPECIALBUSINESSINEXTRACTIVEINDUSTRIES，SHOULDADOPTOTHERRELATEDACCOUNTINGSTANDARDSPAPERPROPOSEDTHATTHEHIGHRISKOFEXTRACTINGINDUSTRIESONTHEUPPERREACHACTIVITIESOCCURREDATTHEEXPLORATIONSTAGESOATTHESTAGEOFEXPLORATION，THEMEASUREMENTMETHODOFMINERALRESOURCESASSETSISSUITABLEFORSUCCESSFULEFFORTS，ATOTHERSTAGES，ITISSUITABLEFORFULLCOSTTHETHESISHASCONCLUDEDTHATTHEMINERALMOUNTAINLANDRENTISEQUALTOTHECOSTOFGETTINGMININGRIGHTMINUSTHECOSTOFTHEGEOLOGICALSURVEYMINUSTHECOSTOFDEVELOPMENTTHEMAJORREASONTHATCAUSESTHEDEVIATIONBETWEENCAPITALCOSTINGANDTHEVALUEOFMINERALRESOURCESASSETSISTHEDEFERENCEBETWEENTHECOSTOFGETTINGMININGRIGHTDEDUCTTHECOSTOFTHEEXPLORATIONPLUSTHECOSTOFDEVELOPMENTANDTHECOSTOFLAUDRENTOFMINERALMOUNTAIN，NOTISTHEESSENTIALDEFECTSOFMEASUREMENTATTRIBUTIONOFHISTORICALCOSTTHEMEASUREMENTOFTHEMINERALRESOURCESASSETSSHOULDCONSIDERTHEATTRIBUTIONOFHISTORICALCOSTTHISTHESISHASPROPOSEDTHEFEESOFEXPLOITATIONANDMININGRIGHTSTHEMINERALRESOURCECOMPENSATIONSHOULDBECAPITALIZEDINORDERTOMINIMIZETHEDIFFERENCEBETWEENTHECAPITALIZATIONCOSTINGANDTHEVALUEOFMINERALRESOURCESREFLECTINGTHEREQUESTOFTHEIJ

簡介：天津大學碩士學位論文新會計準則下商業(yè)銀行監(jiān)管的研究姓名冷昕鑫申請學位級別碩士專業(yè)金融學指導教師張維20070601ABSTRACT‘ONFEBRUARY2006，THEMINISTRYOFFINANCEISSUEDWITHTHEINTERNATIONALSTANDARDOFNEWACCOUNTINGSTANDARDSNEWACCOUNTINGSTANDARDSBRINGGREATERIMPACTTOTHEBANK’SSUPERVISIONANDFINANCIALACCOUNTING。THISPAPERFIRSTANALYSETHECOMMERCIALBANKSREGULATEDBASICTHEORYEXPOUNDEDTHESUPERVISIONOFCOMMERCIALBANKSTOTHEBASICPRINCIPLES，ASWELLASTHECONTENT，ANDANALYSISOFTHECOMMERCIALBANKINGSUPERVISIONANDACCOUNTINGSTANDARDS，ASTHEORETICALBASISOFTHISPAPERTHENANALYZEDTHEMAINCHANGESOFTHENEWACCOUNTINGSTANDARDSFORCOMMERCIALBANKSANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDS，THECHANGEOFFINANCIALSTATEMENTSOFCHANGES，KEY，F(xiàn)INANCIALINDICATORSFORREGULATIONTHENGIVEABRIEFANALYSISOFTHENEWACCOUNTINGSTANDARDSFORTHESUPERVISIONANDTHEMAINIMPACTOFITONSTUDYOFCOMMERCIALBANKSINTHEREGULATORYINDICATORS，THISPAPERUSETHEPRINCIPALCOMPONENTANALYSISMETHOD，UE7LISTEDBANKSOF133MONITORINGINDICATORSTODOTHEMAININGREDIENTSTEST，THENEWGUIDELINESCOMEUNDERTHESUPERVISIONOFPRINCIPALCOMPONENTTESTRESULTSWITHTHEOLDCRITERIAOFTHEORIGINALRISKRATINGSYSTEM，ANDOTHERSCHOLARSOFBANKINGSUPERVISIONOFPRINCIPALCOMPONENTANALYSISRESULTSWERECOMPAREDTHENEWGUIDELINESCOMEAFTERTHEIMPLEMENTATIONOFCHINASCOMMERCIALBANKSSHOULDBESTRENGTHENEDCAPITALADEQUACYRATIOCONTROL，STRENGTHENINGTHEREGULATORYRISKASSETS，ANDWECANSEETHATAFTERTHEIMPLEMENTATIONOFTHELLEWGUIDELINES，DUETOTHEFAIRVALUEMEASUREMENTOFVOLATILITYINPROFITSOFCOMMERCIALBANKSISNOTVERYSIGNIFICANTFINALLYACCORDINGTOTHERESULTSOFTHETEXTBEFORE，BASEDDNTHEFOREIGNREGULATORYAUTHORITIESANDTHERELEVANTDOCUMENTSOFACADEMIELITERATURE，WESUMMEDUPMONITORINGOFADVANCEDFOREIGNEXPERIENCETOOURNEWACCOUNTINGSTANDARDSUNDERTHESUPERVISIONOFCOMMERCIALBANKSTOMAKEPOLICYRECOMMENDATIONSKEYWORDSNEWACCOUNTINGSTANDARDS，INDICATIONSOFREGULATION

簡介：對外經濟貿易大學碩士學位論文新會計準則實施對我國上市公司財務報表的影響姓名李琳申請學位級別碩士專業(yè)高級管理人員工商管理指導教師張新民20080401IIEXECUTIVESUMMARYTHEACCOUNTINGSTARDSFBUSINESSENTERPRISES（HEREINAFTERREFERREDTOASTHE“CHINAACCOUNTINGSTARDS”CAS2006）WASANNOUNCEDONFEB15TH2006BECAMEEFFECTIVEONJAN1ST2007TOALLPUBLICLISTEDCOMPANIESTHEAUTHHASSTUDIEDCOMPAREDCAS2006THEIGINALACCOUNTINGREGULATIONSTOSUMMARIZETHEMAINDIFFERENCESBETWEENTHETWOINCLUDINGBASICSTARD38SPECIFICSTARDTHEAUTHHASALSOANALYZEDTHEIMPACTOFCAS2006ONTHEFINANCIALREPTOFPUBLICLISTEDCOMPANIESINCLUDINGTHEIMPACTONTHESHAREHOLDERS’RIGHTSANNUALPROFITBYTAKINGSAMPLESTATISTICSANALYSISFROMSHANGHAISTOCKEXCHANGEHENCETOIDENTIFYTHENEWSTARDSWHICHHAVEMADEPARTICULARIMPACTONTHEFINANCIALPERFMANCEINADDITIONTHEAUTHHASEXAMINEDTHEIMPACTOFTHENEWACCOUNTINGSTARDSONTHEINFMATIONDISCLOSUREOFPUBLICLISTEDCOMPANIESINTHATTHENEWACCOUNTINGSTARDSWILLEXPEDITEENCUMBERTHEHEALTHYDEVELOPMENTOFTHEECONOMYTHROUGHITSINFLUENCEONTHEQUANTITYQUALITYOFTHEINFMATIONDISCLOSEDTOULTIMATELYINFLUENCETHEFINANCIALRESULTTHEAUTHCONCLUDEDTHATTHEMAININFLUENCEAFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTARDSONINFMATIONDISCLOSUREOFTHESTOCKMARKETMAINLYLIESATTHEIMPACTOFTHENEWMEASUREMENTATTRIBUTE‘FAIRVALUE’TOTHECONTENTMETHODOFFINANCIALINFMATIONDISCLOSURELASTLYTHEAUTHHASTAKENCHINAAIRLINEASTHEEXAMPLETOCOMPARETHENEWTHEOLDACCOUNTINGREGULATIONINTERMSOFTHEITEMSINTHEFINANCIALREPTTHEFINANCIALRATIOTOCONCLUDETHEIMPACTOFTHENEWACCOUNTINGSTDARDSONTHEFINANCIALREPTOFPUBLICLISTEDCOMPANIESTHEAUTHHASSUMMEDUPTHEFUNDAMENTALIMPACTOFTHENEWACCOUNTINGSTARDSONTHERESULTOFTHEFINANCIALREPTINTHEAREASOFOPERATIONSFINANCIALPERFMANCEOFAPUBLICLISTEDCOMPANYTHROUGHNEWRULESSETINTHENEWREGULATIONONACCOUNTINGOBJECTIVESHYPOTHESISMEASUREMENTATTRIBUTESETCTHECHANGESINTHEACCOUNTINGMANAGEMENTSCHEMEHENCETOINFLUENCETHEFINANCIALDATAINFMATIONDISCLOSUREOFAFINANCIALREPTKEYGLOSSARYNEWACCOUNTINGREGULATION，PUBLICLISTEDCOMPANY，F(xiàn)INANCIALREPT，DIFFERENTIALANALYSIS