簡介：所在學院系學科門類專業(yè)名稱作者指導教師姓名、職稱論文主題詞學習期限提交時間商學院管理學會計學張本升歐陽愛平教授信息相關性；決策有用性；證券市場有效性2006年9月2009年6月2009年5月●摘要2006年2月15日，財政部發(fā)布了我國全新的會計準則體系企業(yè)會計準則2006以下簡稱新準則，標志著中國會計準則與國際財務報告準則最終實現(xiàn)了全面性和根本性接軌。會計信息相關性是衡量會計信息決策有用性的首要指標，決策有用論強調會計信息的相關性。新準則大量引用了公允價值計量，這是我國提高會計信息相關性的重要舉措。提高會計信息相關性是本次會計準則變革的重要目標之一。新準則已經實施兩年，我國企業(yè)會計信息的相關性如何變化是大家關心的問題。本文以滬深兩市的上市公司作為研究對象，分析我國企業(yè)實施新準則后會計信息相關性的變化。本文選取指標有資產總額、負債總額、凈資產、營業(yè)利潤和營業(yè)利潤增加值。本文研究對象包括滬市深市的所有A股上市公司，所采用的數(shù)據(jù)源自上市公司披露的2005、2006、2007和2008年財務報告。通過模型檢驗公司市場收益與公司盈余及其變化值的相關性，公司市值與公司資產負債及盈余的相關性。實證結果顯示，L、上市公司年報中利潤表包含的部分信息每股營業(yè)利潤和每股營業(yè)利潤增加值與持有每股收益的相關性顯著；2、上市公司年報中資產負債表包含的部分信息每股資產和每股負債與公司每股市值相關性的顯著性不強；3、新準則實施后，上市公司年報中利潤表和資產負債表所包含的部分信息的信息相關性即擬合優(yōu)度逐年提高，但是變化不顯著，并且兩組數(shù)據(jù)不一致。根據(jù)實證結果，本文從公司及財務人員、證券市場、中介機構和政府監(jiān)管機構等幾個主體角度，分會計信息產生、傳遞、分析和決策應用等幾個環(huán)節(jié)，提出了提高會計信息相關性的若干建議關鍵詞會計信息質量；會計信息相關性；證券市場有效性；決策有用性

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簡介：中國石油大學（華東）碩士學位論文新會計準則下合并財務報表編制問題研究姓名宮樹強申請學位級別碩士專業(yè)工商管理指導教師孫瑞華20090501STUDYONTHEPREPARATIONPROBLEMABOUTTHECONSOLIDATEDFINANCIALSTATEMENTUNDERTHENEWACCOUNTINGSTANDARDGONGSHUQIANGBUSINESSADMINISTRATIONDIRECTEDBYPROF．SUNRUIHUAABSTRACTTHEPREPARATIONOFTHECONSOLIDATEDFINANCIALSTATEMENTISSTUDYINGTHATHOWTODRAWUPTHECONSOLIDATEDFINANCIALSTATEMENTINORDERTOMAKINGTHEINDIVIDUALFINANCIALSTATEMENTOFCOMPANYSCIENTIFICALLYCONSOLIDATED．ITREFLECTSREALLYANDFULLYACOMPLETEPROBLEMOFANENTERPRISEGROUP．SOASTOIMPROVETHERELIABILITYANDRELEVANCEOFFINANCIALCOMBINEDSTATEMENT．SINCEITAPPEAREDTWOCENTURIESAGOASABRANCHOFTHEACCOUNTING，ITPLAYSAMOREANDMOREIMPORTANTROLEINACCOUNTINGTHEORYANDPRACTICE，ONTHEMEANWHILEBECOMESONEOFTHEIMPORTANTQUESTIONSFORSTUDYINTHEFIELDOFTHEINTERNATIONALACCOUNTING．THEMINISTRYOFFINANCEOFCHINAISSUED38SPECIFICACCOUNTINGSTANDARDSIN2006．THENO．33INTHEENTERPRISEACCOUNTINGSTANDARD?THECONSOLIDATEDFINANCIALSTATEMENT，THENO．2INTHEENTERPRISEACCOUNTINGSTANDARD?一THELONGTERMEQUITYINVESTMENTANDTHENO．20INTHEENTERPRISEACCOUNTINGSTANDARDTHEBUSINESSCOMBINATIONSALERELATEDTOTHECONSOLIDATEDFINANCIALSTATEMENT．THENEWACCOUNTINGSTANDARDSLEARNEDFROMTHE．NEWGUIDELINESISSUEDBYTHEINTERNATIONALACCOUNTINGSTANDARDSANDTHEAMERICAFINANCIALACCOUNTINGSTANDARDS．ATTHEBASEDONSTUDYINGCOMPREHENSIVEOURCOUNTRYCONDITION，ITSUMMEDUPOURGAINSANDLOSSESINTHEBUSINESSCOMBINATIONANDTHEACCOUNTINGTREATMENTSABOUTCONSOLIDATEDFINANCIALSTATEMENT．THEPROMULGATIONOFTHENEWGUIDELINES，COMPLYWITHTHEINTERNATIONALTRENDOFCONVERGENCE，TOACHIEVEAHISTORICBREAKTHROUGH．CHANGETHECRITERIAFORTHELARGER,FORTHEPREPARATIONOFFINANCIALSTATEMENTSTHEIMPACTOFAGREATQUESTION．THISPAPER，F(xiàn)IRSTLY，INTRODUCESTHECLASSICALTHEORYOFTHEFINANCIALCOMBINEDSTATEMENTPROGRAMANDTHEOLDANDNEWCOMPARISONOFIT．SECONDLY,ITINTRODUCESTHECURRENTPROBLEMSOFTHENEWACCOUNTINGSTANDARDOFFINANCIALCOMBINEDSTATEMENTINCHINASOASTOPROVIDESOMEGUIDANCEFORTHEIMPLEMENTATIONFORTHENEWACCOUNTINGSTANDARDOFFINANCIALCOMBINEDSTATEMENT．KEYWORDSACCOUNTINGSTANDARD，PARENTCOMPANY,SUBSIDIARYCOMPANY,FINANCIALCOMBINEDSTATEMENTIJ

簡介：東北師范大學碩士學位論文新會計準則對于上市公司凈利潤的影響分析姓名王婧申請學位級別碩士專業(yè)會計學指導教師宋英慧20090501ABSTRACTMINISTRYOFFINANCERELEASEDOFFICIALLYTHENEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONFEBRUARY15M2006，INCLUDINGONEBASICSTANDARDANDTHIRTYEIGHTSPECIFICSTANDARDS，WHICHHASBECOMEAMILESTONEOFCHINESEACCOUNTINGDEVELOPMENTHISTORYANDINDICATESTHEPRELIMINARYACCOMPLISHMENTOFLAUNCHINGTHEACCOUNTINGSTANDARDFORENTERPRISESTHEFINANCIALTSUNAMISWEPTOVERTHEWORLDECONOMYSINCE2008MANYFIRMSESPECIALLYLISTEDCOMPANIESINCHINA，HAVEBEENAFFECTEDBYTHISECONOMICCRISISBECAUSEOFTHAT，ASSETSVALUESHRINKSHEAVILYANDBUSINESSPERFORMANCEGOESWITHABIGSLUMPTHISTRANSITIONBESIDESPOORECONOMICENVIRONMENTMAKESITNECESSARYANDPOSSIBLEFORTHESECOMPANIESWHOHAVEPOORBUSINESSPERFORMANCESTOCONCEALANDBEAUTIFYTHEDIFFICULTFINANCIALSITUATIONTHENETINCOMEOFLISTEDCOMPANIESMAYTURNDEFICITTOPROFITORTURNPROFITTODEFICITIUSTBECAUSEOFSTANDARD’STRANSITIONIFGOVERNMENT’SSUPERVISIONISNOTAPPROPRIATETHEREFORE，ITISOBVIOUSTHATRESEARCHINGTHEIMPACTOFNEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONNETINCOMEOFLISTEDCOMPANIESISSIGNIFICANTFIRSTLYTHEPAPERSUMSUPASERIESOFDOMESTICANDABOARDDOCUMENTS，ANDANALYZESTHEIMPACTOFNEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONNETINCOMEOFLISTEDCOMPANIESWITHDESCRIPTIVEEXPRESSIONSECONDLYTHEPAPERCOMPARESTHESPECIFICSTANDARDSBETWEENTHEFORMERANDTHENEWSUCHASINCOMETAX，RECOGNITIONANDMEASUREMENTOFFINANCIALINSTRNMENTS，IMPAIRMENTOFASSETS，DEBTRESTRUCTURINGSITALSOANALYZESANDDESCRIBESTHEOVERALLIMPACTOFTHENEWSTANDARDSOILTHENETINCOMEOFLISTEDCOMPANIESWITHAUTHENTICCASESFROMLISTEDCOMPANIESATLASTITSUMMARIZESSEVERALCOUNTERMEASURESWHENNEWSTANDARDSAREPUTINTOPRACTICETHISPAPERANALYZESREALCASESDEEPLYANDITISEASYTOFINDOUTEFFECTSWHENASPECIFICSTANDARDISPUTINTOPRACTICE，ANDOBTAINREASONSFORTHESECHANGESTHISPAPERJUSTANALYZESTHEEFFECTONNETINCOMEOFLISTEDCOMPANIES，SOTHISANGLEISALITTLENALTOWWHATISMORE，ALLCASESQUOTEDINTHISPAPERAREINDIVIDUALCASES；ITCANIUSTDESCRIBETHEEFFECTOFSPECIFICSTANDARDSONTHEINDIVIDUALCOMPANIESNOTTHEWHOLEINDUSTRYKEYWORDSTHENEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISES；LISTEDCOMPANIES；NETINCOME；IMPACTANALYSISN

簡介：河北經貿大學碩士學位論文新會計準則下合并商譽問題研究姓名石帆申請學位級別碩士專業(yè)會計學指導教師申富平20090501河北經貿大學碩士學位論文II定，論述了我國實施減值測試存在的主要問題，并提出了規(guī)范減值測試法的對策。關鍵詞自創(chuàng)商譽，合并商譽，負商譽，系統(tǒng)攤銷法，減值測試法

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簡介：公允價值計量的應用及其影響研究基于廣東省上市公司2007年執(zhí)行新會計準則的情況ONTHEAPPLICATIONANDINFLUENCEOFFAIRVALUEMEASUREMENTBASEDONTHEENFORCEMENTOFNEWACCOUNTINGSTANDARDSFORLISTEDCOMPANIESOFGUANGDONGPROVINCEIN2007專業(yè)會計學申請人李瑕指導教師譚勁松教授答辯委員會成員簽名主席成員0C2669原創(chuàng)性聲明本人鄭重聲明所呈交的學位論文，是本人在導師的指導下，獨立進行研究工作所取得的成果。除文中已經注明引用的內容外，本論文不包含任何其他個人或集體已經發(fā)表或撰寫過的作品成果。對本文的研究做出重要貢獻的個人和集體，均已在文中以明確方式標明。本人完全意識到本聲明的法律結果由本人承擔。學位論文作者簽名舍根HFT羽C≥儼∥月弓日學位論文使用授權聲明本人完全了解中山大學有關保留、使用學位論文的規(guī)定，即學校有權保留學位論文并向國家主管部門或其指定機構送交論文的電子版和紙質版，有權將學位論文用于非贏利目的的少量復制并允許論文進入學校圖書館、院系資料室被查閱，有權將學位論文的內容編入有關數(shù)據(jù)庫進行檢索，可以采用復ELI縮印或其他方法保存學位論文。學位論文作者簽名李鄉(xiāng)孽日期占1年多月多日日

簡介：首都經濟貿易大學碩士學位論文新會計準則下企業(yè)合并商譽確認和計量問題研究姓名米琰申請學位級別碩士專業(yè)會計學指導教師劉文輝20090601首都經濟貿易大學碩士學位論文新會計準則下企業(yè)合并商譽確認和計量問題研究IIABSTRACTGOODWILLHASALWAYSBEENASECTOFACCOUNTINGTHEYFOCUSTHISARTICLEFIRSTLYINTRODUCESEACHKINDOFGOODWILLCONCEPTSATTEMPTINGTOBECLEARABOUTTHECONNOTATIONOFGOODWILLINVIEWOFTHEFACTTHATTHECOSTOFINTERNALLYGENERATEDGOODWILLCANNOTBEMEASUREDRELIABLYTHEAUTHESTABLISHESTHEARTICLEONLYTOBERESTRICTEDINTHECONSOLIDATIONGOODWILLEMPHASIZESONTHEDISCUSSINGTHEMEASUREMENTOFCONSOLIDATIONGOODWILLTHENTHISARTICLECOMPARESTHEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLFROMTHECHINESETOFEIGNANALYZESDIFFERENCETHROUGHINTRODUCEDEACHHISTICALEVOLUTIONITHASMAINLYEDTHEAMERICANACCOUNTINGSTARDSTHEINTERNATIONALACCOUNTINGSTARDSASTHECOMPARISONRESEARCHOBJECTSBECAUSETHESETWOSIDESHAVEGOODSTARTONTHECONSOLIDATIONGOODWILLRESEARCHTHETHEYAREALREADYMATUREDMEOVERTHESTARDSALREADYTENDSTOBEBASICALLYCONSISTENTRELATIVELYINOURCOUNTRYCONSOLIDATIONGOODWILLACCOUNTINGSTARDSEXPERIENCEDFROMUNMATUREDTOMATURITYFROMCONFUSIONTOUNIFIEDDEVELOPMENTPROCESSTHROUGHSTUDYINGMANYOVERSEASADVANCEDEXPERIENCESSIMULTANEOUSLYRETAININGCERTAINCHINESEACTERISTICCHINESEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLHASFINALLYCONVERGENTTOTHEINTERNATIONALSTARDSBECAUSENEWACCOUNTINGSTARDSHAVEMADETHESIGNIFICANTADJUSTMENTREGARDINGTHECONSOLIDATIONGOODWILLTHEREFETHISARTICLEALSOEMPHATICALLYDISCUSSESTHECHANGEOFCONSOLIDATIONGOODWILLINTHENEWACCOUNTINGSTARDSFIRSTPARTDISCUSSESTHEDIFFERENTCONSOLIDATIONTHEYREGARDINGTHECONSOLIDATIONGOODWILLCHINESEACCOUNTINGSTARDSUTILIZESSEVERALKINDSOFCONSOLIDATIONTHEYWHICHENABLESTHECOMPUTATIONRESULTSOFCONSOLIDATIONGOODWILLMEREFLECTINGTHESCIENTIFICNATURETHESECONDPARTINTRODUCESTHEINITIALFOLLOWINGMEASUREMENTOFCONSOLIDATIONGOODWILLTHEUTILIZATIONOFTHEFAIRVALUERELATEDKNOWLEDGETHESIMPLECOMMENTARYTOTHEGOODWILLMEASUREMENTMETHODTHISARTICLECENAMELYTHISARTICLEINNOVATIONSPOTISTHEEMPIRICALANALYSISONBELISTEDANNUALREPTDATAATTEMPTINGTOCONFIRMTHENATUREOFGOODWILLTHEENTERPRISESINFLUENCEFROMTHECHANGEOFNEWACCOUNTINGSTARDSFIRSTLYTHROUGHSTATISTICALLYANALYZINGTHEWEIGHTINGROACHANGEIN169LISTEDCOMPANIESFROM1999TO2007THEAUTHBELIEVESTHATTHEGOODWILLWHICHDETERMINEDINTHEBUSINESSCOMBINATIONDOESN’TBRINGTHESOCALLEDSUPERIEARNINGSFTHEENTERPRISEWHICHNAMELYCOULDNOTMANIFESTTHENATUREOFTHEGOODWILLBUTBECAUSETHEIONTHECOMPUTATIONOFVARIABLESARERESTRICTEDTOTHEOBJECTIVEFACTSTHERESULTSEEMSNOTTOHAVETHECOMPLETEPERSUASIVEPOWERTHENTHROUGH

簡介：蘭州理工大學碩士學位論文我國會計準則變遷的博弈分析姓名張磊申請學位級別碩士專業(yè)會計學指導教師王正軍20090424我國會計準則變遷的博弈分析ABSTRACTSINCE1978CHINAHASSEENAGREATREFORMOFECONOMICSYSTEM，ANDFOUNDEDTHESYSTEMOFSOCIALISTICMARKETECONOMYOFTHECHINESEINTHETRANSFORMATIONFROMPLANNEDECONOMYTOMARKETECONOMYTHEREHASBEENAGREATCHANGEINTHEACCOUNTINGSYSTEMOFCHINAITISINSUCHASOCIALENVIRONMENTTHATTHEACCOUNTINGSYSTEMOFCHINACOMESINTOBEING，DEVELOPSANDPERFECTSGRADUALLYINTHISTHESIS，WITHTHEDISCUSSINGOFTHEEVOLVEMENTOFTHECHINESEACCOUNTINGRULEANDTHECHARACTERSOFIT，ANDBASEDONTHETHEORYOFINSTITUTIONALCHANGEANDGAMETHEORY，ITRYTOGIVEANALLAROUNDANALYSISOFTHECHANGEOFTHECHINESERULEOFACCOUNTINGINTHETHESIS，IINVESTIGATETHECHARACTERSOFTHEACCOUNTINGINSTITUTIONOFCHINAVIAITSHISTORICALPROGRESSFIRSTLYNEXTIANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINAESPECIALLY1WANTTOINDICATETHEPUBLICFINANCEISALLIMPORTANTFACTOROFPUSHINGTHECHANGESINTHERULEOFCHINESEACCOUNTINGBYCONSIDERINGTHEGOVERNMENTASONEOFTHEMOSTIMPORTANTPARTICIPANTANDTHERULEOFACCOUNTINGASCOUNTERBALANCERESULTS，ITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYBYVIRTUESOMERELEVANTDATES，ITRYTOPOSITIVETHEASSUMPTIONTHATTHEGOVERNMENT，ASONEOFTHEINTERESTGROUP，HASTAKENPARTINTHEMAKINGANDSTRONGLYAFFECTEDTHETRANSFORMATIONOFTHERULEOFACCOUNTINGINCHINAONTHEBASISOFTHEABOVECONCLUSIONS，ITRYMYBESTTOGIVESOMEADVICESABOUTHOWTODEVELOPTHECHINESERULEOFACCOUNTINGINTHEFUTUREATLASTANYWAY，THEPAPERHASFOLLOWINGNEWSIGHTSFIRSTLY，IANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINABYTHETHEORYOFINSTITUTIONALCHANGESECONDLYITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYANDPOSITIVEMYASSUMPTIONKEYWORDSACCOUNTINGSTANDARD，INSTITUTIONALCHANGE，THEGAMETHEORYGOVERNMENTH

簡介：天津商業(yè)大學碩士學位論文關于上市公司職工福利費新舊會計準則的比較研究姓名楊莉申請學位級別碩士專業(yè)會計學指導教師孫玉甫20090501ABSTRACTABSTRACTFORMULATEACCOUNTINGSTANDARDSMUSTTAKEINTOACCOUNTTHEVARIOUSINTERESTGROUPSTOWEIGHTHEBENEFITSTHATAIMTODETERMINETHEFORMULATIONOFGUIDELINESINTHISPAPER，THEFORMULATIONOFACCOUNTINGSTANDARDSOFCHINA’SGOALISDIVIDEDINTOINTERESTSOFTHEGOVERNMENTANDTHEPUBLICBENEFITSANDWASSELECTEDFORTHETWOINTERESTGROUPSONBEHALFOFTHETYPICALREPRESENTATIVEOFTHESTATEOWNEDANDSTATEHOLDINGENTERPRISES，ASWELLASNONSTATEOWNEDHOLDINGENTERPRISESAMONGTHEM，THE”GOVERNMENTINTEREST”INCHINAUNDERTHESPECIALMEANINGOFTHESITUATIONWASDESCRIBEDTHESECONDPARTOFTHETHESISOFSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHECRITERIAFORACOMPARATIVESTUDYOFOLDANDNEWINTRODUCEDTHEWELFAREOFWORKERSATTHENEWANDOLDOFDIFFERENTCRITERIA，INCLUDINGTHEOLDCRITERIAOFWELFAREWORKERS，ASWELLASTHELIMITATIONSOFTHEPROVISIONSOFTHENEWGUIDELINESPROVIDEDFORTHEEMPLOYEEWELFAREPRACTICALSIGNIFICANCEBYCHOOSINGATYPICAL11LISTEDCOMPANIESINRECENTYEARS，DETAILEDDATAWERECOMPAREDATTHESAMETIME，COMPARATIVESTUDYOFTHISARTICLEALSODISCUSSESTHEPROCESSOFTHEECONOMICCONSEQUENCESOFTHENEWGUIDELINES，THESOCALLED”TRACHEOTOMY”一”THEECONOMICCONSEQUENCESOFANEUTRAL，””BENIGNECONOMICCONSEQUENCES’’AND”ECONOMICCONSEQUENCESOFTHEVICIOUS’’ANDFROMTHEPERSPECTIVEOFMACROECONOMICCONSEQUENCESOFBOTHPOSITIVEANDNEGATIVEPERFORMANCETHELASTPARTOFTHETHESISACCORDINGTOSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHESITUATIONPOINTEDOUTTHEPROSANDCONSOFTHENEWGUIDELINESANDCRITERIAPUTFORWARDAPROPOSEDTWOGOALTHEORYKEYWORDSACCOUNTANTSTANDARDS；SETTINGGOALS；EMPLOYEEWELFARE；ECONOMICCONSEQUENCES

簡介：廈門大學博士學位論文新企業(yè)會計準則實施效果研究基于價值相關性和資本成本的視角姓名徐莉莎申請學位級別博士專業(yè)會計學指導教師吳水澎20090401ABSTRACTTHENEWCHINA’SACCOUNTINGSTANDARDSCASWENTINTOEFFECTINTHELISTEDCOMPANIESSINCEJAN1ST，2007THENEWCASACCORDSWITHTHEINTEMATIONALACCOUNTINGCONVERGENCEANDTHEECONOMICENVIRONMENTSOFCHINAFURTHERMORE，THENEWCASISWIDELYAPPROBATEDINTHEWORLDANDISHIGHQUALITYWHATHAVETHENEWCASBROUGHTTOUSTHISQUESTIONISRECEIVEDMUCHMORECONCERNANDISTHEPURPOSEOFTHISDISSERTATIONFIRSTLY，THISDISSERTATIONUSESNORMATIVERESEARCHMETHODSTOANALYZETHERELATEDQUESTIONS，SUCHASACCOUNTINGINFORMATIONDISCLOSURE，ACCOUNTINGREGULATIONTHEORY，ACCOUNTINGSTANDARDSANDTHEINFLUENCEOFACCOUNTINGSTANDARDSONCORPORATIONSANDCAPITALMARKET，ETCTHEANALYSISILLUSTRATETHATHIGHQUALITYACCOUNTINGSTANDARDISTHEMOSTIMPORTANTGUARANTEEFOR11I曲一QUALITYACCOUNTINGINFORMATIONANDHIGHQUALITYACCOUNTINGINFORMATIONLEADSTOTHEMOREEFFECTIVERESOURCESALLOCATIONANDTHEREDUCTIONOFTHECOSTOFCAPITALINADDITION，HIGHQUALITYACCOUNTINGINFORMATIONCANHELPTHEMANAGEMENTTOMAKEINVESTMENTDECISIONSSECONDLY，ITTESTSTHATWHETHERTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDANDTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHEMPIRICALSTUDIESASFAIRVALUEISONEOFTHEDISTINCTIVEFEATURESOFTHENEWCAS，THISDISSERTATIONALSOPAYSATTENTIONONTHEINCREMENTALINFORMATIONCONTENTOFFAIRVALUEINTHEFIRSTPARTOFTHEEMPIRICALRESEARCH，ITMANIFESTSTHATTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHTHERELATIVEASSOCIATIONSTUDIES，ANDTHREEITEMS‘FAIRVALUEGAINSANDLOSSES’，‘TRADE’SFINANCIALASSETS’AND‘AVAILABLEFORSALEFINANCIALASSETS’HAVETHEINCREMENTALINFORMATIONCONTENTINTHESECONDPARTOFTHEEMPIRICALRESEARCH，ITUSESTWOKINDSOFMETHODSDIRECTESTIMATINGMETHODANDINDIRECTESTIMATINGMETHODTOESTIMATETHECOSTOFCAPITALITISPROVEDTHATTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHUNIVARIATETESTSANDMULTIPLEREGRESSIONANALYSISTHECONCLUSIONSOFTHISDISSERTATIONAREMEANINGFULNOTONLYFORTHENEWCASBUTALSOFORTHEINTERNATIONALACCOUNTINGSTANDARDSLITERATURESINADDITIONTONORMATIVERESEARCHMETHODS，THISDISSERTATIONUSESEMPIRICALRESEARCHMETHODSBESIDESTHEVALUERELEVANCERESEARCH，ITUSESTHECOSTOFCAPITALASTHEBENEFITOFTHE

簡介：首都經濟貿易大學碩士學位論文我國無形資產會計準則存在的問題及改進建議基于無形資產剩余使用期分析姓名苗誼卓申請學位級別碩士專業(yè)會計學指導教師劉仲文20090301首都經濟貿易大學碩士學位論文我國無形資產會計準則存在的問題及改進建議IIABSTRACTTHEAUTHHADCOMPAREDTHECHINESEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPININTANGIBLEASSETSWITHINTERNATIONALACCOUNTINGSTARDSIASUSGAAPCANADIANGAAPHADRESEARCHEDOVERONEHUNDREDACCOUNTINGTHESESDISSERTATIONSININTANGIBLEASSETSSHEPROVIDEDTHEISSUESONCURRENTGAAPININTANGIBLEASSETSADVANCEDSUGGESTIONSTHEINTANGIBLEASSETSARETHEMAINPOWERINTHEDEVELOPINGINTELLECTUALECONOMYHOWEVERTHECURRENTGAAPISBASEDONTHETANGIBLEASSETSTHEFINANCIALSTATEMENTUSERSARENOTSATISFIEDABOUTTHECONTENTSOFTHEINTANGIBLEASSETREPTINGTHEAUTHHASRECOMMENDEDESTABLISHTHEGENERALLYACCEPTEDINTANGIBLEPRINCIPLESGAIPTOIMPROVETHEGAAPININTANGIBLEASSETSINTHEWLDTHEVALUEOFINTANGIBLEASSETSISSIGNIFICANTTOMEASURETHEMISAFFECTEDBYTHEIRREMAININGUSEFULLIVESTHEAUTHTOENHANCETHEACCURATEVALUATIONOFINTANGIBLEASSETSPROMOTEDTHEADVICEOFVALUINGINTANGIBLEASSETSBYDEVELOPEDMETHODSINCLUDINGTHEREMAININGUSEFULLIFEANALYSISADDITIONALLYOTHERPROPOSALSWEREPRESENTEDTOPREPARETHEOVERALLINFMATIONOFINTANGIBLEASSETSONTHEINTANGIBLEREPTSTHESEPROPOSALSINCLUDEDEVELOPINGTHECONCEPTOFINTANGIBLEASSETSEPARATINGLRIGHTOFUSEFROMINTANGIBLEASSETSIMPROVINGACCOUNTINGPROCESSESOFTHEEXPENDITUREOFRESEARCHDEVELOPMENTTHEDISBURSEMENTAFTERCAPITALIZEDIMPROVINGTHEAMTIZATIONMETHODSKEYWDSINTANGIBLEASSETSGENERALLYACCEPTEDINTANGIBLEPRINCIPLESREMAININGUSEFULLIFE

簡介：對外經濟貿易大學博士學位論文證券市場中會計盈余的價值相關性研究基于新會計準則實施效果的檢驗姓名王為申請學位級別博士專業(yè)金融學指導教師林桂軍20090301的博弈，其影響的是盈余信息質量的選擇。通過契約觀角度的分析，探究會計盈余信息價值相關性提高的另一種原因。研究表明會計信息質量的提高不僅有賴于會計改革制定出高質量的會計準則，而且要求改革提供有效的信息披露、市場監(jiān)管、激勵機制等支撐系統(tǒng)。最后本文檢驗新會計準則國際趨同的必要性。應用計價觀下的費森一奧爾森模型，檢驗同時發(fā)行A股和H股的上市公司的價值相關性的區(qū)別，即按照境內新會計準則編制的會計盈余的價值相關性是否明顯低于按照境外準則編制的會計盈余的價值相關性。結果表明按照境內準則要求編制的盈余信息能很好地解釋A股市場的回報率，而國際會計準則下的盈余信息對股價的解釋能力卻不強。因此制定會計準則在借鑒國際會計準則時，必須結合本國的經濟環(huán)境，簡單地要求從我國會計準則倒向國際會計準則的觀點并沒有得到有力的支持。關鍵詞價值相關性，會計盈余，信息含量，證券市場