簡介：企業(yè)會計準則的邏輯性研究本論文是作者在參加以下科研課題基礎上完成的，屬于以下科研課題的一部分課題名稱第三屆全國會計知識大賽選拔與培訓課題來源甘肅省財政廳委托項目課題負責萬紅波副教授校內賬號407000．432309碩士學位論文企業(yè)會計準則的邏輯性研究ABSTRACTCHINESEACCOUNTINGSTANDARDSISIMPROVINGANDPERFECTINGWITHTHEDEVELOPMENTOFSOCIALECONOMIC．MOSTOFTHESCHOLARSAREPAYINGMOREATTENTIONTOPROMOTEANDWEIGHITBYRESEARCHINGTHECHANGINGOFITSENVIRONMENTANDTHEADAPTABILITYOFITSMETHODS．THISISDEFINITELYHELPFULTOTHEIMPROVEMENTANDPERFECTINGOFCHINESEACCOUNTINGSTANDARDS．ASALEGALNORMSYSTEMHAVINGSTRONGAPPLICATION，CHINESEACCOUNTINGSTANDARDSSHOULDNOTONLYHAVESERIESOFBASICCONCEPTSANDSUPPORTINGTHEORIES，BUTALSOESTABLISHFIGHTLOGICALSYSTEMAMONGTHESEAREAS．THEAUTHORTRIESTOCOMPLETETHISRESEARCHBYITSLOGICSTUDY．ANDTRIESTOUSETHEGENERALRULEANDMETHOD，LAUNCHACOMPARATIVELYCOMPLETEANDSYSTEMATICALANALYSISANDRESEARCH．THEN，GIVETHEWAYTOREVISEANDNORMALIZETHELOGICDEVIATEDPARTS．’THISTHESISSTARTEDWITHTHELOGICALSTARTINGPOINTOFTHEACADEMICSYSTEMOFCHINESEACCOUNTINGSTANDARDS．FIRSTLY,ITPROCLAIMEDTHELOGICALSTARTINGPOINTWHICHADAPTSTOOURCOUNTRYONTHEBASISOFREVIEWINGTHEMOSTREPRESENTATIVEVIEWATHOMEANDABROAD．THEN,STUDIEDTHELOGICOFTHE。ACADEMICELEMENTSDEDUCTEDBYTHELOGICALSTARTINGPOINT，SUCHASACCOUNTINGASSUMPTIONS，ACCOUNTINGINFORMATIONQUALITYCHARACTERISTICS，ACCOUNTINGELEMENTS，BOOKMETHODS，F(xiàn)INANCIALREPORTANDLINGUALFORMS，ANDGAVETHEAMENDEDTHINKINGINTHELIGHTOFLOGICALDEFECTS．THISISLOOKEDFORWARDTOB．EHELPFULTOPERFECTCHINESEACCOUNTINGSTANDARDS．KEYWORDSCHINESEACCOUNTINGSTANDARDS；LOGIC，ACADEMICELEMENTS，LINGUALNORM

簡介：廈門大學博士后學位論文中國會計準則國際趨同度量研究姓名張國華申請學位級別博士后專業(yè)會計學指導教師曲曉輝20080301▲BSTRACTITISGENERALLYACCEPTEDTHATINTEMATIONALACCOUNTINGHARMONIZATION／CONVERGENCECONSISTSOFFORMALHARMONIZATION／CONVERGENCEANDMATERIALHARMONIZATION／CONVERGENCEFORMALCONVERGENCEISTHEFOUNDATIONANDPRECONDITIONOFMATERIALONEITISNOTONLYAHOTISSUEOFNATIONALANDINTERNATIONALACCOUNTINGRESEARCHBUTALSOANEMPHASIZEDDOMAINOFACCOUNTINGPROFESSIONDEVELOPMENTTHETESTONTHELEVELOFFORMALCONVERGENCEISVERYIMPORTANTTOBOTHTHEDEVELOPMENTOFACCOUNTINGTHEORYANDTHEIMPROVEMENTOFACCOUNTINGPRACTICEASQUANTITATIVEAPPROACHESTOINTEMATIONALACCOUNTINGCONVERGENCEAREMOSTLYDIVERSIFIEDWHICHRESULTINCONFLICTORUNEXPLAINABLECONCLUSIONSTHEPAPERFOCUSESONTHEMEASURINGAPPROACHESOFFORMALCONVERGENCEBASEDONTHEREVIEWOFEXTANTLITERATURE，THEPAPERANALYZESTHEWEAKNESSOFTHEEXISTEDMEASURINGARPROACHESINTHELITERATUREANDTHECHARACTERISTICSOFACCOUNTINGSTANDARDS，ANDPROPOSESANEWAPPROACHOFMEASURING“HEFORMALCONVERGENCEOFACCOUNTINGSTANDARDSEVENASAWHOLEBYUSINGFUZZYCLUSTERANALYSISTAKENCHINESEACCOUNTINGSTANDARDSCASASATENTATIVEEXAMPLE，SOMECREATIVESUGGESTIONSONAPPROACHANDMETHODOLOGYWEREGIVENINTHEASPECTOFCOMPARINGITEMS，SELECTINGOFMEASURINGAPPROACH，ANDMEASURINGDIMENSIONSETCTHEYEAROF2006WASTAKENASTHEWATERSHEDOFNEWCASANDOLDCASSYSTEM，IFRSISSUEDIN2004WASTAKENASTHECRITERIONTHELATERALANDLONGITUDINALDEGREESOFINTERNATIONALCONVERGENCEOFCASANDIFRSWEREMEASUREDBYEMPLOYINGFUZZYCLUSTERINGANALYSISANDMATCHINGMETHODSTHERESULTREVEALSTHATGREATPROGRESSHASBEENACHIEVEDINTHEPROCESSOFCASINTEMATIONAICONVERGENCEANDCASHASESSENTIAICONVERGEDWITHIFRSTHECONVERGENCELEVELOFSTANDARDSFORREPORTINGRANKSTHEHIGHEST，F(xiàn)OLLOWINGTHESTANDARDSFORGENERALTRANSACTIONSANDTHECONVERGENCELEVELOFSTANDARDSFORSPECIFICTRANSACTIONSRANKSTHELOWESTTHEDEGREEOFZONVERGENCEINMEASUREMENTISHIGHERTHANTHEONEIRLDISCLOSUREBOTHFORNEWANDOLDCASTHOUGHPROGRESSACHIEVEDTHERESTILLEXISTSOMEDIFFERENCESINSPECIFICSTANDARDSWHICHIMPLYTHATFURTHEREFFORTSSHOULDBEMADEINECONOMICENVIRONMENTANDSTANDARDSETTINGTOBRINGHIGHERCONVERGENCEOFCASWITHIFRSKEYWORDSFORMALACCOUNTINGCONVERGENCE；ACCOUNTINGCONVERGENCEMEASUREMENT；FUZZYCLUSTERANALYSIS

簡介：而簧它手耆苷校蟲警碩士學位論文題C{謨文目～瓤會J{J準則在上市公司寨旌過提中存在問題研究?地5鯽璉HQN№_。FQM斜M|XLST州．俎J虹EQUR擔9F?．．1幢地WAH刪峨．乳如出R蟲抽MIGMN地峨N??????NL曲刪囟MⅫI￡????作者姓名?皇擻燕??指導教師姓名、職務一JL縣一礎熬援一學科門類?．JJ{11堂??～學科、專業(yè)?．企業(yè)籃羔¨???提交論文日期????．．三QQ』I壘二月?????ABSTRACTABSTRACT3一WITHTHEDEVELOPMENTOFECONOMY’SMARKETDIRECTINGGLOBALIZATIONANDTHEREFORMATIONOFCHINAACCOUNTINGSTANDARDS，THEACCOUNTINGSTANDARDSNOWHAVETHEINTERNATIONALIZATIONTRENDOBVIOUSLY．ONFEBRUARY15，2006，THEMINISTRYOFFINANCEISSUEDTHENEWENTERPRISEACCOUNTINGSTANDARDSWHICHTENDTOTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSANDFITTHEECONOMICDEVELOPMENTOFOLLRCOUNTRY．THENEWACCOUNTINGSTANDARDSINCLUDEONEBASICSTANDARDAND38CONCRETESTANDARDS．ITHASBEENIMPLEMENTEDINLISTEDCOMPANIESONJANUARY1，2007，ANDENCOURAGESOTHERENTERPRISESTOCARRYOUT．THEREAREMANYDIFFERENCESINACCOUNTINGPROCESSBETWEENTHENEWSTANDARDSANDTHEFORMERONE，THENEWONEHASHIGHLYENHANCEDINSYSTEMI翅囂舀妨THEANNOUNCEMENTANDIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASDRAWNBROADATTENTIONSANDHOTDISCUSSION．THEHISTORICALCHANGESINACCOUNTINGPRINCIPLES，F(xiàn)INANCIALSTATEMENTSMAYBESIGNIFICANTLYCHANGEDINTHESHORTTERMPROFITSOFLISTEDCOMPANIES，MEANTIME，THEIMPLEMENTATIONOFTHENEWSTANDARDSWOULDCAUSETHEREFORMOFSTOCKMARKETSYSTEM。THEFORMULATIONOFTHENEWSTANDARDSSYSTEMISTOPROVIDEBETTERSERVICESTOENTERPRISEANDSTANDARDIZEENTERPRISE’SBEHAVIOR．THENHOWTOMAKETHENEWACCOUNTINGSTANDARDSACHIEVETHEEXPECTANCYGOAL，ANDHOWTOMAKEITGIVEOUTTHEMOSTUTILITY．EVERYBODYCONCERNEDABOUTTHEQUESTIONS，ITWILLTAKEALONGTIMETOPRACTICEBEFOREACHIEVETHEABOVEGOALS，THEMOSTIMPORTANTTHINGNOWISTOUNDERSTANDWHATPROBLEMSWILLCOMEOUTINTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSANDHOWTOHANDLETHEM．THEANALYSISANDRESEARCHABOUTTHESETWOQUESTIONSHASVERYIMPORTANTREALISTICMEANINGSFORBOTHENTERPRISESANDALLRELEVANTDEPARTMENTS．ITWILLNOTONLYPROVIDESOMEUSEFULREFERENCESFORTHEENTERPRISESBUTALSOSHOWTHEINSUFFICIENCYOFNEWSTANDARDSANDMAKEAGOODPREPARATIONFORIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDS．THISPAPERTHEORETICALLYEXPLAINSTHEFORMULATIONANDDEVELOPMENTOFTHEACCOUNTINGSTANDARDS，ANALYZESTHEMAINDIFFERENCESBETWEENTHENEWANDFORMERACCOUNTINGSTANDARDSINOURCOUNTRY,ANDTAKES10LISTEDCOMPANIESASSAMPLESTOANALYZETHEPROBLEMSINTHECOURSEOFTHENEWACCOUNTINGSTANDARDSIMPLEMENTATION．FINALLYTHEPAPERGETSTHECONSTRUCTIVECONCLUSIONSANDPROVIDESSOMEUSEFULREFERENCESFORTHEENTERPRISES。KEYWORDSNEWACCOUNTINGSTANDARDSLISTEDCOMPANIESIMPLEMENTATION

簡介：東北師范大學碩士學位論文會計準則性質再思考姓名李翠申請學位級別碩士專業(yè)會計學指導教師宋英慧20080501ABSTRACTTHERESEARCHOFTHETREASURERCRITERIA’SPROPERTIESPLAYAIMPORTANTROLEINTREASURER戧LEORYA工LDPRACTICERESUHINGLYDI毹MTSCH01ARSHAVEDI位RENTOPIILIONSINANALYS堍ISSUESTHECUSTOMOFDEMONSTATATIONA11DTHEDENECTIONTOKNOWIEDGE，SOTHEYHAVEDI岱玎ENTA位ITUDESINTHECOGNITIONTOTRE2LSURERCRITERIA’SPROPER哆INTEGRA血培CBJNESEAILDFOREIGNSCHOLARS‘SDISSERTATIONS。MEREAREMAILLLYTWOKIILDSOFREPRESENTATIVEISSUES、L，ITHREGARDT0TRE2LSURERCRITERIAISPROPERTY1T色CHILICALMANUAL’SSIGHT2ECONOMICCONSEQUENCE’SSIGHTTHEAUTTLORTHILLKS”TECLLILICALMANUAL’SSIGHT”A11D”ECONOMICCONSEQUENCE’SSIGHTLIARE似OEXTREMENESSESOFTREASURERCRITERIA’SPROPER哆FROMMEASPECTOFMEOⅨTHERESEARCHOF仃EASURERCRITERIAISPROPENVFACE僦OTASKS，PERSONALRENECTIVETHIILKINGANDTHEVISTATO觚UREACTUALLYTREASURER嘶T嘶A’SPROPE啊’STECHLLICALILATUREANDECONOMICCONSEQUENCE’S舭AREINTERDEPENDENTTREAUSURERCRITERIA’SPROPENIESHAVETEC王1ILICALNAN鵬，MEYMUSTBEIILLINE、SYSTEIILICANDCONSENTANEOUSSHOULDINOSCULATE謝THOBSEN，ABLEOBJECTIVEPRA【IS；SIMULTANEI吼臼EASURERCRIT耐A’SPROPERTIESHAVEECONOMICCONSEQUENCE’SNANLRE，DI虢RENTPROP嘲IESWILLCREATEDI脆RENT訛ASURERINFBMLATION。AFFECTDI虢RENTMAINBODIES’BENE丘T，SOTHISLEADST11ATTREASURERCRITERIA’SPROPERTIESBECOMEOMCOMESOFBENEFLTCOUNTE印ARTS’BENEFITHAHNONYMTMSWF彤TREASURERCRITERIA’SPROPENIES’TECH血CALNATUREANDECONOMICCONSEQUENCE’SNAMREHASNAMRELYCONJUILCTIONS謝TH鉚OPHILOSOPHYNOTIONS，“TEC圭L工LICALLOGOS’A11D“CULTURELOGOS”，MEREBYTHISO懿RSACHANCEFORRESEARCHIILGTREASURERCRITERIAISPROPERTIESFIROMAPLLILOSOPHICNOTION“LOGOS’’INTHISPARAGRAPHNLEARTICLERENEWEDLYEXPL咖S訛綴LRERCRITERIAISPR叩ENIESUSINGPH主LOSOPHICNOTION“UILISONOUSDEVELOPMENTOFTECHMCALLOGOSANDCULTURELOGOS”，EXENIILGMECOMBINATIONOFNOMATIVESNJDYAILDHISTORICALPROOFSSTUDY，HOPESTOOAHACADEMICDIRECTIONFORTHEESTABLISHINEMANDEXECUTIONOFOURCOUN姆’S向TURETREASURERCRITERIAFSPROPENIESTHEPAPERINDICATES仃EASURERCRIT面A’SPROPER眵ISAMSTITUTIONALA仃ANGEMENTTHATHASTECHILICALLOGOSANDCULTURELOGOSSIMULTANEITYITSTECHLLIC2LLLOGOSANDCULNLRELOGOSAREINTERDEPENDENT，PROMOTINGM昀LALLY，H黜OILIOUSLYUILIFLO鋤NONEBUT戧KINGACCOUNTOFTECHMCALLOGOSANDCULTLLRELOGOSSIMULTANEITY齜LDDEVELOPINGTHEMBALAILCEDLY’訝EASURERCRITERIA’SPROPERTYCANMAKETHEBESTOF“SEF五CAC姆THEPAPERENRICHESMODEMTREASURER也EO巧AND仃EASURERRESEARCH’SMEANS，CANOF|FERACADEMICDIRECTIONSFOR仃EASURERPRACTICE，HASSOMEACADEMICMEAILINGANDREALVALUEKEYWORDSLOGOS；TECHNICALLOGOS；CULTURELOGOS；TREASURERCRITERIA；PROPE啊II

簡介：西南財經(jīng)大學碩士學位論文現(xiàn)行企業(yè)會計準則公允價值計量研究姓名魏曉蘭申請學位級別碩士專業(yè)會計學指導教師馮建20071101現(xiàn)行企業(yè)會計準則公允價值計量研究運用歷史與邏輯、分析、比較、歸納、引用等手段。展開深入全面的研究。本文采取了理論與實踐相結合的方式，本文的寫作思路是在現(xiàn)行會計準則的一大亮點公允價值的引入的基礎上展開的。本文從公允價值的發(fā)展歷程與概念分析入手，分析了公允價值概念與基本特征、公允價值與其他計量屬性的比較、國內外公允價值的發(fā)展歷程與最新動態(tài)。在此基礎上對采用公允價值的外部環(huán)境與理論依據(jù)進行了分析，進而引導出了公允價值研究的難點問題。文章的后半部分主要從公允價值在我國的實際應用方面進行了分析。在實際應用方面，主要結合了我國新頒布的企業(yè)會計準則，總結了公允價值在新會計準則中應用的主要范圍，進一步結合我國的實際情況，分析了公允價值應用可能出現(xiàn)的問題并提出了相應的對策。文章最后進一步分析了我國上市公司首次實施新會計準則應用公允價值進行計量的典型案例及公允價值計量帶來的影響。文章的各部分以邏輯關系緊密聯(lián)系形成一個內容完整的體系。本文通過對計量屬性的分析，認為從會計計量本質屬性的角度來看，公允價值是一種復合計量屬性，可以表現(xiàn)為歷史成本、重置成本、可變現(xiàn)凈值、現(xiàn)值。但在新會計準則中，公允價值是與其他四種計量屬性并列的一種獨立計量屬性，進而本文得出了公允價值的理論研究與實務應用存在著嚴重脫節(jié)、公允價值的理論內涵與實務內涵需進一步統(tǒng)一、公允價值準則需進一步完善的觀點，并提出了相應的建議。在實際應用方面，本文結合公允價值在新會計準則中的主要應用范圍，指出了公允價值在我國應用可能會存在以下的問題公允價值取得方式的問題、我國的市場環(huán)境問題、公允價值的可驗證性問題、企業(yè)的盈余管理問題及會計人員面臨的挑戰(zhàn)問題。本文針對這些問題，從以下幾個方面提出了相應的對策資本市場的進～步完善、培育獨立的第三方市場、企業(yè)治理結構的完善、會計人員素質的提高、引入全面收益表及公允價值的充分披露。本文最后對上市公司首次應用公允價值進行了特例分析，認為上市公司在債務重組、持有金融資產、資產置換等方面應用公允價值較為典型并對此進行了分析。在分析典型案例的基礎上，本文認為應用公允價值計量將帶來如下結果在短期內將影響上市公司的估值結果，投資者更應關注盈利質量、企業(yè)隱性資產的顯性化、上市公司對公允價值應用采取的謹慎態(tài)度。本文針對上述問題做了初步探索并提出了相應解決辦法供業(yè)內2

簡介：對外經(jīng)濟貿易大學碩士學位論文關于新債務重組會計準則的影響研究姓名孫琳申請學位級別碩士專業(yè)會計學指導教師王秀麗20080401ⅡABSTRACTTHEMINISTRYOFFINANCEOFTHEPEOPLE’SREPUBLICOFCHINAFMALLYISSUEDTHENEWACCOUNTINGSTARDSOFBUSINESSENTERPRISESASBESON15FEBRUARY2006WHICHINCLUDESONEBASICSTARDTHIRTYEIGHTSPECIFICSTARDSNO12DEBTRESTRUCTURINGSISANAMENDEDSTARDTHISDISSERTATIONCONDUCTSRESEARCHABOUTTHEISSUESRELATEDTOTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDFIRSTLYAFTERREVIEWINGTHEHISTYOFTHECHINESEACCOUNTINGSTARDS’DEVELOPMENTTHISDISSERTATIONFINDSTHATTHEAMENDMENTMAKESTHESTARDADAPTTOTHEPROGRESSOFCHINESEMARKETECONOMYISALSOCONVERGEDWITHTHEINTERNATIONALFINANCIALREPTINGSTARDSSECONDLYTHISDISSERTATIONEXPATIATESTHEMAINCHANGESOFTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDINCLUDINGTHEIMPROVEMENTOFTHEDEFINITIONOFDEBTRESTRUCTURINGSTHEINTRODUCTIONOFFAIRVALUECONCEPTINTOTHESTARDTHEMEASUREMENTOFTHEPROFITLOSESINDEBTRESTRUCTURINGSTHROUGHTHERESEARCHTHISDISSERTATIONFINDSTHATTHECHANGESINTHISAMENDMENTSTARDIZEDTHEENTERPRISES’ACTIONSINDEBTRESTRUCTURINGSIMPROVEDTHEQUALITYOFTHEFINANCIALINFMATIONTHEKEYOFTHISDISSERTATIONISTHEDEEPRESEARCHONTHEECONOMICCONSEQUENCEMAKINGSUGGESTIONSABOUTTHEIMPLEMENTATIONOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEECONOMICCONSEQUENCEOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDWASSOIMMENSETHATALLINTERESTGROUPSWEREINVOLVEDGENERALLYSPEAKINGTHENEWSTARDAFFECTEDENTERPRISESGOVERNMENTINVENTSTHISDISSERTATIONMAKESSUGGESTIONSONHOWENTERPRISESSHOULDCONDUCTTHEDEBTRESTRUCTURINGSHOWTHEGOVERNMENTCANSUPERVISETHECONDUCTIONSOFTHEENTERPRISESHOWTHEINVENTSMAKETHERIGHTDECISIONSWHATWECANDOTOHELPCONSUMMATETHEDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEDEFECTOFTHISDISSERTATIONISTHELACKOFEMPIRICALRESEARCHDUETOTHEANNUALREPTSTIMELIMITSIHOPETHATTHISDISSERTATIONCANMAKEACONTRIBUTIONTOTHECONSUMMATIONOFCHINESEACCOUNTINGSTARDSKEYWDSDEBTRESTRUCTURING，ACCOUNTINGSTARDS，F(xiàn)AIRVALUE，ECONOMICCONSEQUENCE

簡介：合肥工業(yè)大學碩士學位論文新會計準則對合并財務報表的影響分析姓名韓瑩瑩申請學位級別碩士專業(yè)會計學指導教師嚴鴻和20080401THEIMPACTANALYSISOFNEWACCOUNTINGSTANDARDSONTHEC0NSOIIDATEDFINANCIALSTATEMENTSABSTRACTWITHTHEGRADUALFORMATIONOFTHEGROUP，ASWELL硒THEEMERGENCEOFANEWWAVEOFMERGERS，THEPARENTCOMPANYREFLECTTHEECONOMICINFORMATIONLONELYTHATHASBEENUNABLETOMEETTHENEEDSOFINFORMATIONUSERS，INORDERTOREFLECTTHEGROUP’SFINANCIALOPERATIONS，THECONSOLIDATEDFINANCIALSTATEMENTSHAVEEMERGEDOURCOUNTRYPREPARATIONOFCONSOLIDATEDFINANCIALSTATEMENTSSINCETHEHISTORYOF10YEARS，WITLLTHEDEEPENINGOFCHINASECONOMICSYSTEMREFORM，RESULTINGINTHECONTINUOUSDEVELOPMENTOFACCOUNTINGREFORM，ANDENHANCETHEDIVERSITYOFTHEPROPERTYRIGHTSOFTHEINVESTORSINTHEQUALITYOFINFORMATIONREQUEST，BUTTHEORIGINALCRITERIAINFORMATIONSYSTEMCANNOLONGERMEETTHENEEDSOFTHEUSERSOFINFORMATIONCONFORMTOTHEDEVELOPMENTOFACCOUNTING，CHINAPROMULGATEDTHENEWACCOUNTINGSTANDARDSTOREGULATETHEACCOUNTINGACTIVITIES，THEPAPERINTHENEWACCOUNTINGSTANDARDSSYSTEMSTUDYITSIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTSFIRSTOFALL，ONTHEPRACTICEOFFOREIGNCONSOLIDATEDSTATEMENTSFROMTHEFOREIGNCONSOLIDATEDSTATEMENTOFTHESTUDYANDGETONCHINA’SPREPARATIONOFCONSOLIDATEDSTATEMENTSOFTHEENLIGHTENMENTTHEPREPARATIONOFOURCONSOLIDATEDSTATEMENTSISINTHEESTABLISHMENTOFSUCCESSFULEXPERIENCEFROMABROADANDONTHEBASISOFTHEDEVELOPMENTOFCHINA’SNATIONALCONDITIONSSUBSEQUENTLYTHISPAPERFROMTHEMERGERTHEORYTHESCOPEOFTHEMERGER，THECOMBINEDMETHODANDTHEMERGEROFCONTENT，ANDCOMPAREANANALYSISOFTHEINTERNALSYSTEMOFTHEOLDANDNEWCRITERIAFORTHEIRIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTS，ANDFROMTHENEEDTOIMPROVETHEPROPOSALFINALLY，THEFOCUSOFTHISCHAPTER，THEDISTINCTIONBETWEENTHEVARIOUSSTATEMENTSINCLUDINGTHEMERGERSOFARHASBEENTHEPREPARATIONOFTHEBALANCESHEET，CONSOLIDATEDINCOMESTATEMENT，CONSOLIDATEDCASHFLOWSTATEMENT，ASWELLASTHEMERGEROFTHENEWOWNER’SEQUITYTABLE，F(xiàn)ROMTHEORETICALANALYSISOFTHECOMBINEDNEWGUIDELINESTHEIMPACTOFSTATEMENTS，ANDTHEEXAMPLESTHEREFORE，THEGENERALFRAMEWORKOFTHISPAPERISTOSTUDYANDSUMMARYSTATEMENTSATHOMEANDABROADCOMBINEDEXPERIENCEINTHETHEORYANDPRACTICE，ONTHEBASISOFTHENEWACCOUNTINGSTANDARDSONTHECONSOLIDATEDFINANCIALSTATEMENTSTHEIMPACTOFTHEMERGERONTHEONEHANDREFLECTSTHEIMPORTANCEOFSTATEMENTS，ONTHEOTHERHANDFORTHEFUTURESTUDYTHEDEVELOPMENTOFACERTAINREFERENCEVALUEKEYWORDSNEWACCOUNTINGSTANDARDS；CONSOLIDATEDFINANCIALSTATEMENTS；IMPACT

簡介：西南財經(jīng)大學碩士學位論文注冊會計師審計準則與國際審計準則比較研究姓名邵青紅申請學位級別碩士專業(yè)會計學指導教師劉新琳20071101注冊會計師審計準則與國際審計準則比較研究師審計準則的產生與發(fā)展及啟示。審計準則是在一般公正妥當?shù)膽T例基礎上，由該國權威機構如會計協(xié)會或國家機關確認并發(fā)布，是審計機構和審計人員在執(zhí)行業(yè)務過程中必須遵守的行為規(guī)范。注冊會計師審計準則是對注冊會計師審計實務的總結，是關于注冊會計師審計主體資格及其行為的專業(yè)規(guī)范。注冊會計師審計準則的產生和發(fā)展與一個國家的社會環(huán)境密切相關，從注冊會計師審計準則的發(fā)展歷程可以看出，注冊會計師審計準則由美國向世界各國傳播、由基本財務報表審計向非基本財務報表鑒證和會計咨詢與會計服務領域擴展、由單一國家的審計準貝JJ向地區(qū)性、國際性審計準則發(fā)展，國際化是審計準則發(fā)展的趨勢。第三部分我國注冊會計師審計準則與國際審計準則的趨同分析。本部分主要包括注冊會計師審計準則的國際趨同是我國事計準則建設和發(fā)展的方向；我國注冊會計師審計準則與國際準則趨同的總體概括；我國注冊會計師審計準則與國際準則趨同的具體分析。2006年2月15日財政部頒布的中國注冊會計師執(zhí)業(yè)準則，滿足了我國經(jīng)濟體制發(fā)展的需要和準則國際化的需要。經(jīng)濟的全球化、信息技術的廣泛運用、新型市場工具的不斷創(chuàng)新，經(jīng)濟活動方式的日趨復雜，都要求注冊會計師的審計技術、審計方法和審計理念實現(xiàn)突破，實現(xiàn)準則的國際趨同。我國審計準則在框架體系、審計模式、審計原則、審計程序和審計風險的評估與應對、審計證據(jù)的獲取和分析、審計結論的形成和報告方面與國際審計準則存在趨同。我國審計準則充分借鑒國際審計準則的框架體系，審計模式上采用現(xiàn)代風險導向審計模式，以評估重大錯報風險為審計起點。審計原則上要求審計人員保持職業(yè)懷疑態(tài)度，充分考慮可能存在的重大錯報風險。審計程序要求審計人員進行風險評估，根據(jù)評估結果確定進一步審計程序。我國審計風險準則內容與國際風險準則內容大體一致通過了解被審計單位及其情況，識別和評估財務撮表層次和認定層次的重大錯報風險并針對不同層次的重大錯報風險采取不同應對措施。審計證據(jù)均可采用檢查記錄和文件、檢查有形資產、觀察、詢問、函證、重新計算、重新執(zhí)行和分析性程序獲取。審詩報告分為標準審司‘報告和非標準審計報告，要求對審計人員的責任和管理層的責任單獨列示并增加強調事項段。第四部分我國注冊會計師審計準則與國際審計準則的差異分析。本部分主要包括我國審計準則體系的創(chuàng)新；未區(qū)分審計準則與審計實務公告；2

簡介：對外經(jīng)濟貿易大學碩士學位論文新舊會計準則會計信息質量特征的對比研究姓名吳茜申請學位級別碩士專業(yè)會計學指導教師吳革20080401IIABSTRASCTABSTRASCTTHELATESTACCOUNTINGSTANDARDPUBLISHEDIN2006ABSORBEDLOTSOFINTERNATIONALADVANCEDTHINKINGANDEXPERIENCE,ALLOFWHICHREFLECTEDTHECONVERGENCEONTHEINTERNATIONALTENDENCY,ANDAHUGELEAPONTHEORYHOWEVER,SINCEONLYBEENIMPLEMENTEDUNTILTHEBEGINNINGOF2007,THERESULTOF2006ACCOUNTINGSTANDARDHASNOTBEENSHOWNFLUENTLY,ANDMOSTOFTHECURRENTRESEARCHISLIMITEDWITHININTERPRETINGEVENTHOUGHTHELACKINGOFEXPERIMENTALDATA,ISTILLBELIEVETHATREEXAMINEOLDFRAUDCASESFROMTHEANGLEOF2006ACCOUNTINGSTANDARDCOULDBEAWISECHOICECOMPAREDWITHTHEFORMERONE,WHETHERTHELATESTSTANDARDIMPROVETHEACCOUNTINGINFORMATIONQUALITYORNOTASFARASIAMCONCERNED,THEQUALITYOFACCOUNTINGSTANDARDCANBEJUDGEDBYTHEQUALITYOFTHEPRODUCEDACCOUNTINGINFORMATIONONTHEOTHERHAND,THEBASICREQUIREMENTOFHIGHQUALITYACCOUNTINGINFORMATIONISMEETINGTHEHARMONYOFOBJECTIVITYANDRELEVANCETHEREFORE,THROUGHANALYZINGSOMEREVISEDSTANDARDSANDTHERELATIVECASES,THETHESISTRIESTOEVALUATETHEEFFECTONBOTHOBJECTIVITYANDRELEVANCESIDETHETHESISCANBEDIVIDEDINTOFIVEPARTSTHEFIRSTSECTIONGIVESABRIEFINTRODUCTIONOFTHEENTIRETHINKINGFRAMEWORKTHESECONDSECTIONISTHETHEORETICBASIS,WHICHDISPLAYSTHERELATIONSHIPOFACCOUNTINGSTANDARDITSELFANDTHEACCOUNTINGINFORMATION,THECHARACTERISTICOFHIGHQUALITYACCOUNTINGSTANDARD,ANDTHECURRENTRESEARCHSITUATIONOF2006ACCOUNTINGSTANDARDTHETHIRDSECTIONISTHEMAINCHAPTER,ANDWILLPRESENTAFLUENTANALYSISONTHECOMPARISONOFFORMERANDCURRENTACCOUNTINGSTANDARDSTHEFINALSECTIONWILLSUMMARIZETHECONCLUSIONANDWILLGUIDEOUTTHEENLIGHTENSKEYWORDS2006ACCOUNTINGSTANDARDQUALITYCHARACTERISTICSOFACCOUNTINGINFORMATION

簡介：首都經(jīng)濟貿易大學碩士學位論文對于我國非營利組織會計基本準則的探討姓名胡明潔申請學位級別碩士專業(yè)會計學指導教師劉志翔20080301首都經(jīng)濟貿易大學碩士學位論文對于我國非營利組織會計基本準則的探討IIABSTRACTINTHEWORLD,ASAKINDOFFORMSINSOCIALORGANIZATIONS,NOTFORPROFITORGANIZATIONSNPOPLAYANECESSARYROLEINDEVELOPMENTDOMESTICGOVERNMENTALANDNONGOVERNMENTALNPOISALSOVERYIMPORTANTINTHECONSTRUCTIONOFMARKETECONOMYCURRENTLY,ALTHOUGHMANYACCOUNTINGSTANDARDSABOUTTHEGOVERNMENTALANDNONGOVERNMENTALNPOARECONSTITUTEDINOURCOUNTRY,ITSEEMSTOBEINCONFUSIONRATHERTHANINSYSTEMCOMPAREDWITHTHEDEPTHOFRESEARCHINOTHERCOUNTRIES,OURRESEARCHOFNPOACCOUNTINGSTANDARDISSTILLNOTENOUGH,ANDNOTHIGHLIGHTEDASTHATOFENTERPRISEACCOUNTINGSTANDARDALONGWITHTHEDEVELOPMENTOFOURECONOMY,ITBECOMESINCREASINGLYIMPORTANTTOSTRENGTHENTHECONSTRUCTIONOFNPOACCOUNTINGSTANDARDSO,ITISVERYURGENTTOHAVEANPOACCOUNTINGSTANDARD,CONCENTRATINGONTHEMAINPOINTSTOCHANGETHEPRESENTCONDITIONJUSTONTHEBASICBACKGROUND,THISPAPERCHOSETHENPOBASICACCOUNTINGSTANDARDASARESEARCHOBJECTANDSTUDIEDSOMEBASICPROBLEMS，INORDERTOHELPTOSETUPOURNPOACCOUNTINGSTANDARDHOWEVER,AACCOUNTINGSTANDARDISNOTONLYTHEONEWITHFORESIGHTTOBEABLETOAPPLYAPERIODINTHEFUTURE,BUTALSOTHEONEWITHPRACTICABILITYTOBEABLETOSOLVEAPRESENTPROBLEMACCORDINGTOCOMPARINGANDANALYSINGRELATEDREFERENCESINCHINAANDOTHERCOUNTRIES,THEAUTHORSETSUPANEWFRAMEOFNPOBASICACCOUNTINGSTANDARD,BASEDONPRESENTNPOACCOUNTINGSTANDARDSANDCOMBINEDWITHTHEACTUALCIRCUMSTANCEOFOURNPOTHISPAPERISBASEDONTHEFULLCONSIDERATIONOFCHARACTERISTICSANDOPERATIONPURPOSEOFNPO,REDEFINESTHEOBJECTSINCLUDEDINNPO,ESTABLISHANACCOUNTINGOBJECTIVEPAYINGEQUALATTENTIONTOENTRUSTEDRESPONSIBILITYANDDECISIONMAKINGABILITY,THROUGHMAKINGREFERENCETOTHERELATEDACCOUNTINGSTANDARDSINCHINAANDOTHERCOUNTRIESANDOURENTERPRISEACCOUNTINGSTANDARDS,MAKESSURETHEMODIFIEDACCRUALBASISINNPOACCOUNTING,POINTSOUTNEWVIEWSPROVINGTHETHEORYOFFIVEMAINFACTORS,STUDIESTHEDETAILSSUCHASTHEFORMATOFTHEFINANCIALREPORTS,ANDDELINEATESTHEFRAMEOFNPOBASICACCOUNTINGSTANDARDKEYWORDSNOTFORPROFITORGANIZATIONNPONPOACCOUNTINGNPOACCOUNTINGSTANDARDS

簡介：長春理工大學碩士學位論文公允價值在新會計準則中的應用問題研究姓名劉志卉申請學位級別碩士專業(yè)企業(yè)管理指導教師董曉平20080401ABSTRACTFAIRVALUEISTHEHOTISSUEOFRESEARCHINACCOUNTINGFIELDSINCETHE1970’SESPECIALLY1990’S，F(xiàn)AIRVALUEMEASUREMENTHAS粕EXTENSIVEAPPLICATIONININTERNATIONALACCOUNTINGSTANDARDSANDAMEBEANACCOUNTINGSTANDARDSCHINESEACCOUNTINGSTANDARDSHASBEENINTRODUCEDFAIRVALUEMEASUREMENTSINCE1997WEHAVEEXPERIENCEDTHREESTAGESOFADVOCATINGAVOIDANCEANDREINTRODUCTIONTHEREAREALARGENUMBEROFFAIRVALUEMEASUREMENTSINTHENEWACCOUNTINGSTANDARDSWHICHIMPLEMENTEDINJAN1T2007THERESEARCH011FAIRVALBEINOURNEWACCOUNTINGSTANDARDSWILLHELOTOTHEINTEMATIONALCONVERGENCEANDBETTERPLAYITSROLET1LISPAPER，F(xiàn)ROMTHETHEORETICALISSUESOFFAIRVALUEANALYZESTHECONNOTATIONANDRELATIONSHIPBETWEENOTHERMEASUREMENTSATTRIBUTESOFFAIRVALUETHENITINTRODUCESTHEAPPLICATIONOFFAIRVALUEININTERNATIONALANDAMERICANACCOUNTINGSTANDARDSANDITSENLL曲TENMENTTOCHINAFINALLY，SOMEPROBLEMSANDCOUNTERMEASURESHAVEBEENPUTFORWARDINPRACTICALAPPLICATIONOFFAIRVALUEBASEDONTHEINTRODUCTIONABOUTAPPLICATIONANDINFLUENCEOFOURNEWACCOUNTINGSTANDARDSKEYWORDFAIRVALUEACCOUNTINGSTANDARDSMEASUREMENTATTRIBUTESN

簡介：廈門大學碩士學位論文金融工具會計準則的國際比較姓名余春香申請學位級別碩士專業(yè)會計學指導教師曲曉輝20080401ABSTRACTACCOUNTINGSTANDARDSFORFINANCIALINSTRUMENTSISONEOFTHEMOSTCOMPLEXAREAS．STANDARD．SETTINGINSTITUTIONSINMANYCOUNTRIESHAVESPENTALOTOFFINANCIAL，MATERIALANDHUMANRESOURCESINTHISFIELD．AFTER20YEARS’DEVELOPMENT，HOWFARHAVEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSPROGRESSEDWHATKINDSOFPROBLEMSHAVEBEENSOLVEDWHATIMPORTANTENLIGHTENMENTSTHEYMAYHAVEINCHINAMOTIVATEDBYTHESEQUESTIONS，THISSTUDYCARRIESOUTANINTERNATIONALCOMPARISON．RECOGNITIONANDMEASUREMENTHAVEBEENTWOKEYDIFFICULTISSUESINFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSSETTING，ANDALSOTWOFOCIOFTHEPRESENTRESEARCH．SOFAR，AGREEMENTHASBEENREACHEDONRECOGNITIONOFDERIVATIVES．SOTHEFOCUSOFTHESTUDIESONFINANCIALINSTRUMENTSHASMOVEDTOMEASUREMENTWHICHISMORECOMPLICATED．MOSTCOUNTRIESHAVETOADOPTMIXEDMEASUREMENTMODELBECAUSEOFTHEDIFFICULTYINIMPLEMENTINGTHEFAIRVALUE．THISPAPERFIRSTLYMAKESAREVIEWOFTHEINTERNATIONALDEVELOPMENTOFSTANDARDS．WHICHINVOLVESOLIDTHEORETICALFOUNDATION，LONGTERMACCUMULATEDEXPERIENCEANDEMPLOYEESWITHHIGHQUALITY．THESEAREJUSTWHATWEARESHORTOF．THESTUDYBEGINSWITLLTHEISSUESOFRECOGNITIONANDMEASUREMENT，WITHSPECIALATTENTIONTOTHEINITIALRECOGNITIONOFFINANCIALINSTRUMENTS，MEASUREMENTATTRIBUTESOFINITIALRECOGNITION，THECLASSIFICATIONOFFINANCIALASSETSANDFINANCIALLIABILITIESANDFOLLOWUPMEASUREMENTS，F(xiàn)AIRVALUEOPTIONANDTWOMODELSMIXEDMEASUREMENTMODELANDCOMPREHENSIVEMODEL．THEAUTHORFOUNDTHATFAIRVALUEOPTIONISINTRODUCEDANDRESULTSTOTHEDIFFICULTYINTHEANALYSISOFTHENATUREOFMIXEDMEASUREMENTMODELBECAUSEOFTHECATEGORIZATIONOFFINANCIALASSETSANDLIABILITIES．FURTHERMORE，THETHESISSTUDIESTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSINCHINA．ASCHINASFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSMAINLYFOLLOWSINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，THEREFORE，THEFORMULATIONANDAPPLICATIONOFTHESTANDARDSINCHINAAREPAIDSPECIALATTENTIONTO．ANDTHEPRESENTRESEARCHFOUNDTHATSTRATEGIESOFTHELISTEDCOMPANIESHAVEGREATIMPACTONTHECATEGORIZATIONOFFINANCIALASSETS；THEREAREBIASESTOTHECATEGORIZATIONINTHEMANAGEMENTOFTHELISTEDCOMPANIESWHICHMAKE

簡介：企業(yè)會計準則中公允價值計量屬性運用的研究本論文是作者在參加以下科研課題基礎上完成的，屬于以下科研課題的一部分課題來源企事業(yè)單位委托項目課題負責人田中禾教授校內賬號407432301碩士學位論文企業(yè)會計準則中公允價值計量屬性運用的研究ABSTRACT’ONFEBRUARY15，2006，ANEWSYSTEMOFCHINESEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESWASISSUEDITWASVIEWEDASBEGINNINGOFANEWROUNDOFACCOUNTINGREFORMINCHINAINTHATREFORM，THEUSEOFFAIRVALUEWASTOBESEENASASIGNIFICANTSTEP，MEANWHILEITMARKEDTHATTHEREWASSUBSTANTIVECONVERGENCEBETWEENCHINASACCOUNTINGSTANDARDSANDINTERNATIONALACCOUNTINGSTANDARDSWEKNOWTHATFAIRVALUEISACOMPLEXACCOUNTINGMEASUREMENTATTRIBUTE，WHICHISMARKETBASED，F(xiàn)UTUREORIENTED，ANDFACEDTOTHERISKSANDUNCERTAINTIES，THEREFORE，THEFAIRVALUEACCOUNTINGINFORMATIONISBETTERFORDECISIONMAKINGBYCORPORATEUNDERMODEMMARKETENVIRONMENTNOW，CHINAHASBEENVIGOROUSLYCULTIVATINGUNIFIED，OPEN，COMPETITIVEANDORDERLYMODEMMARKETSYSTEM，ATTHESAMETIMEHASALSOBEENACTIVELYPARTICIPATINGINTHEGLOBALECONOMICCOMPETITIONINTHISCONTEXT，PROMOTINGTHEUSEOFFAIRVALUEWILLHAVEAGREATSIGNIFICANCEINDEVELOPINGCHINASACCOUNTINGSTANDARDSANDSOCIALISTMARKETECONOMYTLLISTHESISHOLDSTHATTHECORPORATEACCOUNTINGSTANDARDISTHEMOSTDIRECTANDRELEVANTACCOUNTINGENVIRONMENTFORUSEOFFAIRVALUEINVIEWOFTHIS，THETHESISTAKESFAIRVALUEMEASUREMENTATTRIBUTEASTHEOBJECTOFSTUDYINCORPORATEACCOUNTINGSTANDARDS，AFTERANALYZINGTHESITUATIONOFTHEAPPLICATIONOFFAIRVALUE’INTHEACCOUNTINGSTANDARDS，WEFOUNDTHATTHEREAREMANYSHORTCOMINGSINCHINASACCOUNTINGSTANDARDSSYSTEMABOUTFAIRVALUETHESESHORTCOMINGSINCLUDETHECONFUSEDCONCEPTOFFAIRVALUE，THELACKOFRECOGNIZEDSTANDARDSOFFAIRVALUE，THESHORTOFSTANDARDIZEDMEASUREMENTOFFAIRVALUEANDEXCESSIVECONDITIONSOFUSEOFFAIRVALUE。THESEDEFICIENCIESHAVESERIOUSLYHAMPEREDTHEAMENDMENT，SUPPLEMENTANDPERFECTOFACCOUNTINGSTANDARDSTOTHISEND，THETHESISPROPOSESSOMEIMPROVEMENTSINTHEAPPLICATIONOFFAIRVALUETOMAKENEWPROGRESSINCONSTRUCTIONOFACCOUNTINGSTANDARDS，THENTOPROMOTETHEPROCESSOFEXTENSIVEUSEOFFAIRVALUEMEASUREMENTATTRIBUTEINCHINAKEYWORDSACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES；FAIRVALUE；THEAPPLICATIONOFFAIRVALUE，

簡介：北京郵電大學碩士學位論文廣東電信推行新企業(yè)會計準則項目過程管理研究姓名潘越申請學位級別碩士專業(yè)項目管理指導教師徐慧娟20081107北京郵電大學碩士論文STUDYONPROCESSⅣ【ANAGEMENTOFTHEPROJECTOFCARRYINGOUTTHENEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTDABSTRACTPROJECTMANAGEMENTISANEWLYDEVELOPEDFIELDOFMANAGEMENTSUBJECT，WHICH，ASATHEORYANDMETHODOLOGYHASBEENSUCCESSFULLYAPPLIEDINMANYFIELDSNOWADAYS，ITISATR∞DFORENTERPRISESTODEVELOPFASTERBYUSINGPROJECTMANAGEMENTWHICHAIMSATUPGRADINGWORKINGEFFICIENCYSAVINGRESOURCESANDEXALTEDENTERPRISE’SCOMPETITION，ANDBEACCEPTEDBYMOREMANAGERSWITHINTHECORPORATIONCOMPETITIONISSUES，F(xiàn)INANCIALWORKANDMANAGEMENTLEVELSTANDSFORTHECORPORATIONCAPABILITYONLYWITHTHEHEALTHYFINANCIALSYSTEMANDEFFECTUALFINANCIALMANAGEMENTOVERALLCORPORATIONSTRATEGYCANBEACHIEVEDSOITISASIGNIFICANTTASKTOSTUDYTHEAPPLICATIONOFPROJECTMANAGEMENTINFINANCIALWORKTHEOBJECTOFTHISPAPERISTHEPROJCOTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，ANALYZINGSPECIFICALLYABOUTHOWTOGETSUCCESSDURINGAPPLYINGPROJECTMANAGEMENTANDPROCESSMANAGEMENTTHEORYINTHECOURSEOFTHEPROJECT，WHATISMORE，OBTAINGOODECONOMICANDSOCIALBENEFITS，ANDMAKEGREATSIGNIFICANCEFORENTERPRISESINTHEFUTURETOGETBETTERAPPLICATIONOFMODERNMANAGEMENTMETHODSTHEPAPERHASDISCUSSEDSOMECONTENTSCHARACTERISTICSOFPROJECTMANAGEDAFTERANALYSESONPROJECTMANAGEAPPLIEDTOCOMPLETETHEPROJCCTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，THETEXTINDICATESTHATCORPORATIONSSHOULDSETUPSYSTEMOFPROJECTMANAGETHECOREOFTHISSYSTEMISWITHRESPONSIBILITYFORPROJECTITALSOSHOULDPROMOTESOLIDIFICATIONTOTEAMMEMBERSONLYTHESEBRINGINTOEFFECT，CORPORATIONSCANGETCOMPETEDSUPERIORITYTOBECONCLUDED，BASEDONTHESTUDYOFHOWTHETHEORYOFPROJECTPROCESS

簡介：東北財經(jīng)大學碩士學位論文金融工具會計準則的變革及與國際準則比較研究姓名韓曉敏申請學位級別碩士專業(yè)會計學指導教師王春山20071201ABSTRACTFROM20CENTURY70’SON,INTERNATIONALAEEOUNTANEYSBOUNDARYHASBEENEOLLEENTRATEDONRESEARCHANDESTABLISHFITMEIALINSLNMLENTACCOTMTANEYSSTANDARD,ANDOBTLLILLASERIESOFRESULTS．AMONGTHEM,THEINTERNATIONALACCOUNTINGSTANDARDCOMMITTEEIASBANDTHEUNITEDSTATESFINANCEACCOUNTANCYSTANDARDCOMMITTEEFASBARCMOSTMPI銷伽‰．OURCOUNLLYBEGANTOL讎AREHFINANCEINSLZUMCNTFROMTHE20CENTURY70’S．THESERESEARCHWORKFILLEDUPOULRBLANKOF丘瑾咀∞INSLRUMENTTHEORIESTOSOMEEXTENT,PROMOTEDTHEDEVELOPMENTOF痂啷∞IALRISKMANAGEMENT,PROVIDEDNECESSITYTHEORIESINSTR眥TIONINORDELTOIMPLEMENTTHEFORACTUALBUSINESS．FEBRUARY15,2006，OURCOUNTRY’SFINANCEMINISTRYISSUED蜊BUSINESS伽卿∞AOEOUNTANCYSSTANDARD，NEWSTANDARDINCOLLCCMINGFTLLMLCEINSLRUMENTCONTAINS4，THESEFOURAEEOTMTANEYSSTANDARDSRESPECTIVELYISTHEBUSINESSEN佃_P婦AEEOTMTANEYSSTANDARDNO．22FINANCEINSLRUMETATSREEOGNITIOLLANDMEASMENT}，THEBUSINE,,SL‰RORISEAEEOUNTANEYSSTANDARDNO．23一FIMNEIALASSET‘STRAMFER．‘THEBUSINESSENTERPRISEAEEOUNTAAEYSSTANDARDNO．24．HED萄NGANDITHEBUSINESSLNTELVRISEACEOUNTANCYSSTANDARDNO．37FINANCEILLSLLUMCNT．．PRESENTATIONANDDISCLOSURE}幽FOLLOWSCALLNEWST鋤DARDS．THESEFOURSTANDARDSISAWHOLE．OETOBER30，2006，THEMINISTRYOFFINANCERELEASENO．1812006TOISSUETHEBUSINESSEMERLRISEAEEOUNTANEYSSTANDARDGIIIDEBOOK}．THISGUIDEBOOKG此ANDCOMPLEMENTTHENEWSTANDARD．THISTEXTISMAINLYADOPTEDN01TLL∞∞ARCHMETHOD，BYTHROUGHOFANALYZETHEN州STANDARDANDOLDSYSTEMANDINTERNATIONALL啪,OUNL．ANCYSTANDARD,ANALYZEANDRESEARCHTHELTCATEDPROBLEMOFTHEN刪FMANEESTANDARDS，ANDUYHARDTOGETLNOREREASOMBLEOFLZCATMENT．ANYTHINGSARENTFAULTLESSANDTHENEWSTANDARD伽NOTBEEXCEPTION．THROUGHOFANALYSISANDCOMPARISON,POINTOUTTTHESHORTAGES,AND仃YTOPUTFORWARDMYSELF’SSUGGESTIONS．I