簡介：廈門大學碩士學位論文開發(fā)支出信息含量研究滬深股市實施新會計準則的證據(jù)姓名劉曉璐申請學位級別碩士專業(yè)會計學指導教師曲曉輝20090401ABSTRACTRDISVERYHELPFULFORENHANCINGTECHNOLOGICALCONTENTOFPRODUCTSANDINCREASINGCORECOMPETITIVENESSOFTHECOMPANIESRDREQUIRESCOMPANIESTOINVESTLARGEAMOUNTOFMONEYHOWEVERMANYCOMPANIESDONOTCONDUCTRDBECAUSERDEXPENDITURESARECREDITEDTOEXPENSEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESASBE，2006ABOUTRDCAPITALIZATIONREDUCESTHECONCERNSOFCOMPANIESTOSOMEEXTENTTHERULEENCOURAGESENTERPRISESTOINVESTINRDSOASTOIMPROVETHEOPERATINGCONDITIONSASBE2006ABOUTCAPITALIZATIONOFRDORIGINATEDFROMINTERNATIONALFINANCIALREPORTINGSTANDARDSTHISPAPERCOMPARESRDACCOUNTINGTREATMENTSOFSOMECOUNTRIESANDANALYSESTHENEEDFORINTERNATIONALCONVERGENCECAPITALIZATIONOFRDHASOFFEREDNEWINFORMATIONTOINVESTORSHASTHEINFORMATIONBEENNOTICEDBYTHESTOCKMARKETISTHEREANYMARKETREACTIONISTHEREANYACCOUNTINGINFORMATIONCONTENTALLABOVEARETHEFOCUSESINTHISPAPERTHISSTUDYEMPIRICALLYEXAMINESTHEISSUESMENTIONEDABOVEUSINGDATAOFFINANCIALSTATEMENTSOF2007PREPAREDBYLISTEDASHARECOMPANIESINSHANGHAIANDSHENZHENSTOCKEXCHANGESASSAMPLESACCORDINGTOTHERESULTS，RECOGNITIONOFRDHASSIGNIFICANTINDUSTRYCHARACTERISTICSALTHOUGHTHESTOCKMARKETSHAVEGIVENPOSITIVEPRICEREACTION，ENTERPRISESTHATRECOGNIZEDRDDIDN’TSHOWHIGHERVALUERELEVANCEOFACCOUNTINGINFORMATIONCOMPARINGTOTHOSEWHODIDN’TRECOGNIZEITTHISSHOWSTHATTHESTOCKMARKETSHAVENOTBEENABLETODISTINGUISHBETWEENTHEMTHISPAPERREVEALSTHEREASONSASFOLLOWSIMMATURESTOCKMARKET，IRRATIONALINVESTORS，NEGLECTOFRD，TOOBRIEFLYDISCLOSUREINTHENOTES，SUBJECTIVITYOFRECOGNITION，ANDUNPREDICTABILITYTHEAUTHORBELIEVESTHATRDISAPOWERFORCOMPANIESCOMPANIESSHOULDPAYGREATATTENTIONANDCONCENTRATIONTORDBECAUSERDHASTIMELAGANDCUMULATIVEEFFECT，COMPANIESTHATMADEINVESTMENTINRDWOULDHAVEMOREPOTENTIALTOSUCCEEDKEYWORDSRD；MARKETREACTION；ACCOUNTINGINFORMATIONCONTENT

簡介：改革開放30多年來，我國吸收外商投資取得了舉世矚目的成就，極大地促進了社會生產(chǎn)力和人民生活水平的提高，對國民經(jīng)濟的促進作用不斷增強。但是長期以來國際財務報告準則與中國會計準則之間的差異造成了外商投資企業(yè)兩套報表的會計核算模式。這對跨國企業(yè)以及跨國上市公司的會計核算與會計信息披露形成了障礙。財政部于2006年2月15日全面推出了由一項基本準則和38項具體準則組成的新會計準則。此次發(fā)布的企業(yè)會計準則強化了為投資者和社會公眾提供決策有用會計信息的新理念，實現(xiàn)了與國際慣例的趨同。中國新企業(yè)會計準則的實施對外商投資企業(yè)的會計核算與信息披露產(chǎn)生了巨大的影響。本文的研究建立在實證會計理論以及會計準則經(jīng)濟后果論的理論基礎上。論文運用案例分析法選取了一家典型的生產(chǎn)型外商投資企業(yè)S公司進行分析，探討了新會計準則中基本準則和借款費用準則、固定資產(chǎn)準則、無形資產(chǎn)準則、關聯(lián)方披露準則以及財務報表列報準則這五項具體準則對外商投資企業(yè)會計核算與信息披露的影響。本文的研究表明因為中國舊企業(yè)會計準則與國際財務報告準則的差異具有延續(xù)性，所以外商投資企業(yè)并不能終止兩套報表并行的現(xiàn)狀，但是新準則在很大程度上能減少外商投資企業(yè)的核算成本，包括時間成本、人力資源成本、貨幣資金成本以及審計成本。新準則借款費用資本化條件與國際接軌使新購建的固定資產(chǎn)在兩種制度下的計量達到了統(tǒng)一從而減少企業(yè)核算的麻煩。同時新準則通過對企業(yè)會計信息披露的規(guī)范與制約增加了外商投資企業(yè)會計信息透明度。本文的案例S公司在新舊會計準則過渡中采用的會計核算方法對在中國的其他外商投資企業(yè)和其他類型的企業(yè)有一定的啟示和借鑒作用。透過新準則對會計核算與信息披露的影響分析，可看出國家對高新產(chǎn)業(yè)、優(yōu)秀制造業(yè)的扶持態(tài)度以及對跨國公司在關聯(lián)交易方面的監(jiān)管力度的加強，外商投資者應予以關注。

簡介：分類號密級UDC編號碩士學位論文新會計準則對公司盈余質(zhì)量的影響研究新會計準則對公司盈余質(zhì)量的影響研究基于我國基于我國A股上市公司的實證分股上市公司的實證分析研究生姓名陳姣指導教師姓名、職稱周曉東教授張艷副教授學科、專業(yè)名稱會計學研究方向盈余質(zhì)量2010年04月南華大學學位論文原創(chuàng)性聲明I目錄目錄摘要1ABSTRACT31引言511研究背景512研究意義613相關文獻綜述614研究內(nèi)容及研究框架915研究方法及創(chuàng)新之處112盈余質(zhì)量的相關理論基礎1321盈余質(zhì)量的涵義1322盈余質(zhì)量的計量方法153新會計準則對上市公司盈余質(zhì)量的影響分析1931盈余質(zhì)量的影響因素分析1932新會計準則的主要變化及其對盈余質(zhì)量的影響2333小結284新會計準則整體對上市公司盈余質(zhì)量影響實證研究2941研究設計2942樣本說明3143描述性統(tǒng)計與相關性分析3244回歸結果與分析36

簡介：天津理工大學碩士學位論文金融危機背景下新會計準則施行的穩(wěn)健性效果研究來自滬市A股上市公司的實證檢驗姓名魏艷申請學位級別碩士專業(yè)企業(yè)管理指導教師李虹20100101

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文典當業(yè)執(zhí)行新會計準則的難點及對策姓名郭利群申請學位級別碩士專業(yè)會計學指導教師欒甫貴20090301首都經(jīng)濟貿(mào)易大學碩士學位論文典當業(yè)執(zhí)行新會計準則的難點及對策IIABSTRACTPAWNBROKINGASANOLDINDUSTRIESINRECENTYEARSISDEVELOPINGRAPIDLYPAWNWITHFINANCEQUICKCONVENIENTFLEXIBLEFEATURESINTHESOCIALECONOMICLIFEISPLAYINGANINCREASINGLYIMPTANTROLEPAWNSHOPACCOUNTINGSYSTEMDUETOFREQUENTCHANGESINTHEREGULATYAUTHITIESRATHERTHANUNIFIEDSOMEIMPLEMENTATIONOFTHEPEOPLESBANKIN1997S“PAWNSHOPBASICSYSTEMOFACCOUNTING“SOMEIMPLEMENTATIONOFTHE“ENTERPRISEACCOUNTINGSYSTEM““SMALLBUSINESSACCOUNTINGSYSTEM“OTHERSIMPLEMENTATIONOFTHE“FINANCIALACCOUNTINGSYSTEM“PAWNBROKINGIMPLEMENTATIONOFTHEACCOUNTINGSYSTEMISNOTUNIFIEDPAWNBUSINESSESNMATIVEACCOUNTINGINFMATIONPROVIDEDBYTHELACKOFCOMPARABILITYHINDEREDTHEDEVELOPMENTOFTHEINDUSTRYSTARDIZATIONPROCESSISNOTCONDUCIVETOTHEINDUSTRYREGULATYSUPERVISIONJULY202009THEMINISTRYOFFINANCEISSUEDA“PAWNCPATEEXECUTIVES“ENTERPRISEACCOUNTINGSTARDS“PROVIDESANUMBEROFCONVERGENCE“TOREGULATEFINEPAWNINDUSTRYSPECIFICBUSINESSTHEACCOUNTINGTREATMENTFTHEPAWNBUSINESSUNIFIEDACCOUNTINGSYSTEMSINCETHENEWGUIDELINESFTHEINTRODUCTIONOFFAIRVALUEAMTIZEDCOSTREALINTERESTRATESFUTURECASHFLOWSDISCOUNTEDNOTIONSSUCHASTHEACCOUNTINGMEASUREMENTBASISISASIGNIFICANTCHANGEINACCOUNTINGPAWNINDUSTRYWILLFACEINTHEPRACTICALLEVELANUMBEROFDIFFICULTIESINDERTOBETTERADAPTTOTHEACTERISTICSOFPAWNINDUSTRYTOMEETTHEDEVELOPMENTNEEDSPAWNPAWNBUSINESSESSHOULDADOPTTHEWAYSTOPROMOTETHEIMPLEMENTATIONOFNEWACCOUNTINGSTARDSBECOMEAPAWNCURRENTPROBLEMSTOBESOLVEDTHISISTHEPURPOSEOFTHISSTUDYINTHISPAPERTHETHEETICALLEVELFIRSTSETOUTTHENATUREROLEOFTHEPAWNTHENANALYZETHEACTERISTICSOFACCOUNTINGPAWNANALYSISOFNEWACCOUNTINGSTARDSIMPACTONTHEPAWNPAWNCOMPANYISCURRENTLYEXPLINGTHEDIFFICULTIESENCOUNTEREDINTHEIMPLEMENTATIONOFNEWGUIDELINESTECHNIQUESTODEALWITHDIFFICULTSPECIFICMEASURESPUTFWARDASPECIFICRESPONSEFROMTHESEVENMEASURESFIRSTPAYATTENTIONTOCHANGESINPHILOSOPHYTHESECONDISTOSTRENGTHENTHEDEPARTMENTSTOFACILITATECOLLABATIONTHIRDTHENEWGUIDELINESISTOESTABLISHSUPPTINGACCOUNTINGSYSTEM4ISTOIMPROVETHEOVERALLQUALITYOFEMPLOYEES5ISTOINCREASETECHNOLOGYDEVELOPMENTEFFTSACTIVELYPROMOTETHEPROCESSREENGINEERINGCAREINFMATIONSYSTEMSDEVELOPMENT6BOOKSTHROUGHTHEAUXILIARYTOACCURATELYACCOUNTFTHEAMOUNTOFTAXABLEINCOME7OTHERREGULATYAUTHITIESTOSTRENGTHENCOMMUNICATIONCODINATIONFTHEPAWNBUSINESSPRUDENCETOCREATEAGOODEXTERNALCONDITIONS

簡介：蘭州大學碩士學位論文我國企業(yè)會計準則路徑選擇、國際趨同及等效研究姓名王海鳳申請學位級別碩士專業(yè)管理學會計學指導教師萬紅波20090501碩一IJ學位論文我國企業(yè)會計準則路徑選擇、國際趨同及等效研究ABSTRACTALONGWITHTHEDEVELOPMENTOFECONOMICGLOBALIZATION，ACCOUNTINGSTANDARDSOFDIFFERENTCOUNTRIESAREBECOMINGCONSISTENTNOW．MANYCOUNTRIESPURSUITTHEINTERNATIONALFINANCIALREPORTINGSTANDARDS，ORTOTALLYTHEUSEOFINTERNATIONALFINANCIALREPORTINGSTANDARDS，ORINPARTFROMTHEINTERNATIONALFINANCIALREPORTINGSTANDARDS，CHINAHASTOMAKEBUSINESSACCOUNTINGSTANDARDSEQUIVALENTWITHIFRS’COUNTRIESANDREGIONSACCOUNTINGSTANDARDS。INTERNATIONALACCOUNTINGSTANDARDSCOORDINATION，CONVERGENCEANDUNITYARETHENATUREOFTHEINTERESTSOFEACHCOUNTRYOFNEGOTIATIONS，COORDINATIONANDGAME．THEREFORE，THEPAPERINDEPTHSTUDYONTHECHANGESAPPROPRIATETHEPATHCHOICEOFCHINA’SACCOUNTINGSTANDARDS，THEELIMINATIONOFCHINASINTERNATIONALCONVERGENCEANDEQUIVALENTCONSTRAINTS，SOTHATCHINA’SACCOUNTINGSTANDARDSFURTHERIMPROVEANDSPEEDUPTOTHEINTERNATIONALEQUIVALENTACCOUNTINGSTANDARDSISOFGREATSIGNIFICANCEATTHISSTAGE．THECHINESEFINANCIALACCOUNTINGSTANDARDSBOARDFASBHASISSUED38ITEMSOFCONCRETECRITERIONSAND1BASICCRITERIONONFEBRUARY15，2006．THISPAPERWILLCOMPAREDIFFERENTPATHSWITHEACHOTHERINDIFFERENTCOUNTRIESTOREACHCONSISTENCEOFACCOUNTINGSTANDARDS，ANDPUTFORWARDTHEPROPOSALABOUTREFORMINGACCOUNTINGSYSTEMINCHINABASEDONTHEGROUNDOFREFORM，ANDITISINEVITABLETHATCHINESEACCOUNTINGSTANDARDSWILLCONVERGE、析T11INTERNATIONALSTANDARDSANDREACHEQUIVALENCE；ATTHESAMETIME，THISPAPERHASANALYZEDTHESAMENESSANDDISCREPANCYBETWEENCHINESEACCOUNTINGSTANDARDSCASANDINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，ANDPOINTEDOUTTHATSUBSTANTIVECONVERGENCEHADREALIZED．HOWEVER，“CONVERGENCEISONLYPROCESS，EQUIVALENCEISULTIMATEGOAL”，ANDEQUIVALENCEISNOTEASYWHICHNEEDEVERYASPECTS’EXERT．SOTHEPAPERGIVESSOMESUGGESTSABOUTINTEMATIONALSTANDARDIZATION．KEYWORDSCAS；IFRS；PATHCHOICE；CONVERGENCE；EQUIVALENCE

簡介：YI0LR11L15LLL2LLLL8LLLL3RLLLHIOLLRL1F11分類IJF230諼學夫海碩士學位論文新債務霞組會計準則研究曠溪導師姓名職稱悶淑榮副教授申請學位搬別管理學碩士學科專ⅡK名稱會計學論文提交日期2009年3月16日論文答辯日期2009年4月10EL學位授干單位長安大學答辯委員會主席學位論文評閱人周圍光教授ABSTRACTWITHTHEFURTHERDEVELOPMENTOFTHESOCIALISTMARKETECONOMYINOURCOUNTRYANDTHECONTINUALEXPANSIONOFTHECAPITALMARKET，THECOMPETITIONAMONGCORPORATIONSISBECOMINGINTENSESOFINANCIALDISTRESS，SALESDECLINE，ANDEVENINCAPABILITYTEPAYTHEDEBTSDUEAREUNAVOIDABLEINSOMECORPORATIONSWHENTHEDEBTORHASFINANCIALDIFFICULTYBOTHSIDESOFDEBTSWILLOFTENSEEKTHELEASTCOSTINGWAYTOSETTLETHEDEBTS，THATISDEBTRESTRUCTURINGSINCETHE1990S，DEBTRESTRUCTURINGHASBEENQUITENORMALINTHEPRACTICALECONOMICOPERATIONINTHELISTEDCOMPANIESOFOURCOUNTRYWHICHMAKESITNECESSARYTEGULATETHESTANDARDSOFDEBTRESTRUCTURINGACCOUNTINGAFTERTHEMINISTRYOFFINANCEFIRSTISSUEDTHEDEBTRESTRUCTURINGACCOUNTINGSTANDARDSIN1998，ITHASUNDERGONETWICEREVISIONSIN2001AND2006BASEDONTHE1998VERSIONTHE2006VERSIONWASCHANGEDALOT，WHILETHE2006VERSIONALMOSTKEEPSTHESOMECONTENTOFTHE1998VERSIONWECANSEETHATAFTERTHEPROFOUNDREFORMATIONIN2001，THEDEBTRESTRUCTURINGSTANDARDSRETURNSTOTHEMAINIDEAOFTHE1998VERSIONTHISISAMAINFEATUREOFTHESTANDARDSOFDEBTRESTRUCTURINGACCOUNTINGAMONGVARIOUSACCOUNTINGSTANDARDSSOITAROUSESWIDEATTENTIONFROMTHEACADEMICWORLDWHETLLERTHENEWSTANDARDSOFDEBTRESTRUCTURINGOF2006CANAVOIDTHEPROBLEMSAFTERTHE1998VERSIONOFSTANDARDSWASPUTINTOUSE，THEPOSSIBLEPROBLEMSTHATMAYAPPEARWHENITISINOPERATIONBECOMETHEFOCUSOFOURATTENTIONBY2008，THENEWSTANDARDSHAVEBEENINOPERATIONINTHELISTEDCOMPANIESOVERONEYEARSOTHISTHESISINTRODUCESTHETHEORETICBASISOFDEBTRESTRUCTURINGANDTHROUGHCOMPARATIVEANALYSIS，ITCOMPARESTHE2006STANDARDSOFDEBTRESTRUCTURINGANDFINANCIALACCOUNTINGSTANDARDSOFAMERICAANDITALSOCOMPARESTHE2006STANDARDSWITHTHE2001VERSIONATTHESAMETIME，謝MTHEREPORTANALYZINGTHEGENERALTRADEOFTHESHANGHAIANDSHENZHENSTOCKMARKETMADEBYTHESTOCKEXCHANGETHISTHESISCONCLUDESWITHTHEECONOMICCONSEQUENCESOFTHENEWSTANDARDSANDSOMESUGGESTIONSTOIMPROVETHESTANDARDSKEYWORDSDEBTRESTRUCTURING；COMPARATIVEANALYSIS；ECONOMICCONSEQUENCELL

簡介：會計的產(chǎn)生和發(fā)展是人類社會生產(chǎn)力進步和經(jīng)濟發(fā)展的產(chǎn)物，伴隨著經(jīng)濟全球化進程的加快和國際資本市場的日益發(fā)展，會計準則的國際趨同成為當前國際會計的發(fā)展方向?；仡櫸覈鴷嫺母锖蜁嫓蕜t建設的歷程，會計準則的國際趨同一直是我國會計改革的一個中心議題。我國財政部先后發(fā)布實施了企業(yè)會計制度和會計準則，逐步的學習國際會計準則，研究國際會計準則，消除差異，與國際會計準則趨同。2006年我國頒布了新的會計準則體系，新準則是我國會計準則建設的里程碑也是我國會計準則與國際會計準則趨同的最新成果。那么，我國新會計準則和國際會計準則在總體趨同的情況下還存在哪些方面的差異是值得我們進一步研究的問題。本文在探討會計準則國際趨同的概念、各國會計準則存在差異的原因等基本問題后，采用比較研究法和文獻研究法，對我國現(xiàn)行會計準則與國際會計準則存在的主要差異進行理論研究。首先將基本準則和編報財務報表的框架進行比較，分析二者存在的差異。在此基礎上，重點分析了固定資產(chǎn)準則、政府補助準則、資產(chǎn)減值準則和企業(yè)合并準則的差異和差異產(chǎn)生的原因。其次，對我國會計準則與國際會計準則存在差異進行了實務研究，以公開發(fā)行H股公司為樣本，對17家同時發(fā)行A股和H股的上市公司2007年境內(nèi)外年報進行調(diào)查，通過計算差異額和差異率來定量研究按照國際會計準則和我國會計準則雙重披露凈利潤的差異程度。找出造成雙重披露凈利潤差異的主要影響因素，最后分析了現(xiàn)存差異的影響，提出了未來我國會計準則國際趨同的建議。

簡介：西南財經(jīng)大學博士學位論文會計信息的質(zhì)量與經(jīng)濟后果研究基于新準則公允價值視角下的理論分析與經(jīng)驗證據(jù)姓名譚洪濤申請學位級別博士專業(yè)會計學指導教師蔡春20081101會計信息的質(zhì)量與經(jīng)濟后果研究強力干預經(jīng)濟活動的制度背景下，研究影響公允價值的價值相關性及其影響因素，可為繼續(xù)完善公允價值相關準則提供參考。公允價值不僅反映著市場的觀點，而且也會反饋FEEDBACK會計信息給市場，造成經(jīng)濟后果。始于2007年下半年的美國“次貸“危機至今仍在蔓延演變。人們在譴責房地產(chǎn)信貸機構濫發(fā)低質(zhì)貸款的同時，也紛紛指責會計尤其是公允價值會計歪曲了信息，對危機的發(fā)展和擴大起到了推波助瀾的作用。有學者甚至宣稱，公允價值會計模式是鼓吹泡沫的模型ABUBBLE．BLOWINGMODEL①。那么究竟公允價值是更好地反映了應該反映的經(jīng)濟狀況REFLECTSWHATSHOULDBE，還是歪曲了現(xiàn)實盡管業(yè)界討論激烈；但實證研究并不多見I對這個問題進行探討，有助于監(jiān)管當局充分認識公允價值對金融市場的經(jīng)濟后果，從而及時調(diào)整監(jiān)管政策，維護金融穩(wěn)定F本文嘗試在這方面尋找經(jīng)驗證據(jù)。本文以新準則公允價值為視角，研究會計信息的質(zhì)量與經(jīng)濟后果問題。研究路徑由面到點逐步深入。針對新準則，全面檢驗了以公允價值為最大改變的新準則的會計信息質(zhì)量，在驗證新準則會計信息質(zhì)量比1日準則全面改善的前提下，重點對公允價值會計信息從輸入和輸出角度進行研究。．從輸入角度；圍繞體現(xiàn)會計準則的基本目標決策有用性韻最重要的會計信息質(zhì)量屬性之÷價值相關性，研究影響公允價值價值相關性的因素及其影響方式。盡管公允價值會計信息的經(jīng)濟后果可以研究的范疇很多，但本文選取其最直接的經(jīng)濟后果之一即股市反應進行研究。因此，從輸出角度研究公允價值時，主要研究以公允價值計量的會計信息是否與股市的過度反應存在必然聯(lián)系。研究的基本思路是首先，運用分析性范式，在界定有關概念的基礎上，對會計準則與會計信息質(zhì)量、公允價值的價值相關性及其影響因素和公允價值與股市過度反應三個問題進行理論推導演繹；其次，‘探討影響會計信息的輸入和輸出的制度背景；而后以理論推導結論為指引，結合制度背景，在回顧相關文獻的基礎上對上述三個問題分別進行研究設計和實證檢驗分析；最終，歸納總結本研究的結論，指出創(chuàng)新與貢獻，給出政策建議，展望未來研究方向，從而形成了一次以新準則公允價值為視角，分析性范式演繹與經(jīng)驗。STELLAFEARNLEYANDSHYAMSUNDER,2007。PURSUITOFCONVERGENCEISCOMINGATTOOHIGHACOST．VMANCIALTNNES．AUG23，2

簡介：天津商業(yè)大學碩士學位論文會計準則執(zhí)行機制研究姓名吳東麗申請學位級別碩士專業(yè)會計學指導教師薛洪巖20090501ABSTRACTABSTRACTFEBRUARY15，2006THEMINISTRYOFFINANCERELEASEDTHENEWACCOUNTINGSTANDARDS，WHICHINCLUDEDABASICSTANDARDAND38SPECIFICSTANDARDSITBECAMEANIMPORTANTNEWMILESTONEINHISTORYOFACCOUNTINGDEVELOPMENTINOURCOUNTRYTHELEVELOFINTERNATIONALABOUTACCOUNTINGSTANDARDSIMPROVESOBVIOUSLYTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSISASIMPORTANTASTHEACCOUNTINGSTANDARDSTHESTUDYABOUTENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSHASANIMPORTANTMEANINGTOHOWTOIMPROVETHEEFFICIENCYANDEFFECTOFTHENEWACCOUNTINGSTANDARDSTHISDISSERTATIONUSESTHENORMATIVERESEARCHAPPROACHANDCASESTOSTUDYTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSISREGARDEDASASYSTEMFORMEDBYASERIESOFGAMERULESTHATISINORDERTOASSURETHEPROPEROBSERVANCEOFACCOUNTINGSTANDARDSTHISSYSTEMISINACERTAINENVIRONMENT，ANDREACHESTHEPURPOSETHATALLPARTICIPANTSOBSERVEACCOUNTINGSTANDARDSPROPERLYTHROUGHTHEDYNAMICEFFECTSOFSUBJECTIVEBELIEFSANDOBJECTIVEENFORCEMENTSTHISDISSERTATIONPROPOSESFOURMAJORNATUREOFTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSTHESYSTEMATIC，ENDOGAMY，HISTORYANDGOALDIRECTIONTHEDISSERTATIONANALYSESTHEACTIONMECHANISMABOUTFORMULATIONOFACCOUNTINGSTANDARDSTOEXECUTIONOFACCOUNTINGSTANDARDS，ANDINFLUENCEINOURCOUNTRYGAMETHEORYANDCONTRACTTHEORYAREUSEDASRATIONALEINTHISDISSERTATIONTHISDISSERTATIONSETSUPAGAMEMODELTOSEARCHANENVIRONMENTWHICHTHEMANAGERSENFORCETHEMSELVESACCORDINGTOTHECONTRACTTHEORYTHEACCOUNTINGSTANDARDSAREAKINDOFINCOMPLETECONTRACTITCANNOTSELFENFORCEMENTANDMUSTDEPENDUPONCOMPULSIVEENFORCEMENTACCORDINGTOTHISVIEWPOINT，THEDISSERTATIONDIVIDESTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSINTOTWOTYPESINCLUDINGSELFENFORCEMENTANDMANDATORYENFORCEMENTTHISDISSERTATIONINTRODUCESFIVEIMPORTANTTHEENFORCEMENTMECHANISMOFACCOUNTINGSTANDARDSREPUTATIONMECHANISM，CORPORATEGOVERNANCE，CORPORATEGOVERNANCECULTURE，LAWMECHANISMANDINSTITUTIONALOVERSIGHTTHISCORPORATEGOVERNANCECULTUREREFERSTHATCORPORATEGOVERNANCECULTUREISALSOALLIMPORTANTSELFENFORCEMENTMECHANISMTHEDISSERTATIONALSOANALYSESTHEREALISTICCONDITIONOFTHEENFORCEMENTMECHANISMOFCHINESEACCOUNTINGLL

簡介：北京工業(yè)大學碩士學位論文新舊會計準則國際協(xié)調(diào)效果之比較研究姓名尹大婕申請學位級別碩士專業(yè)企業(yè)管理指導教師尚洪濤20090501ABSTRACTABSTRACTALONGWITHTHEDEVELOPMENTOFECONOMYGLOBALIZATIONANDINFORMATIONTECHNIQUEREVOLUTION，ACCOUNTINGISBECOMINGALLINTERNATIONALBUSINESSLANGUAGEWHICHISMOREANDMOREIMPORTANTINTHEINTERNATIONALTRADE，INTERNATIONALCAPITALFLOWANDTHEINTERNATIONALCOMMUNICATES．FORMAKINGTHENATIVEBUSINESSENTERPRISEANDTHEINTERNATIONALCAPITALMARKETMORECLOSEANDLOWERCOSTOFTHEBUSINESSENTERPRISE．THEINTEMATIONALHARMONIZATIONOFACCOUNTINGSTANDARDBECOMETHEPOINTOFTHEACADEMICFIELD．HARMONIZATIONOFACCOUNTINGSTANDARDSISAVERYIMPORTANTTRENDOFTHEACCOUNTINGREFORMATIONINOURCOUNTRY．NEWACCOUNTINGSTANDARDSHAVEALREADYCARRIEDINTOONJANUARY1STIN2007．TLLISPAPEL“MAKESUSEOFTHEMETHODOFTHESTATISTICASSUMPTION．THEDATACOMESFROMTHECOMPANIESTHATISSUEA．STOCKANDH．STOCKINTHE2006AND2007．THERESEARCHEXPRESSTHATTHENEWACCOUNTINGSTANDARDSIMPLEMENTEDWELLININTERNATIONALHARMONIZATION,COMPAREDWITHTHEOLDONES．ATTHEENDOFTHISPAPER,SOMESUGGESTIONSAREPROPOSED．THISPAPERISDIVIDEDINTOSIXPARTSTOTALLY,CHAPTERLISTHEINTRODUCTIONPART．ITINTRODUCESTHEBACKGROUND、RESEARCHMEANING、THEPRESENTDOMESTICANDINTERNATIONALCONDITIONANDTHESTRUCTURE．CHAPTER2LOOKSBACKTHEHISTORYOFOURCOUNTRYSACCOUNTINGSTANDARDSREFORMATION．CHAPTER3DESIGNSFORTHERESEARCH，ANDITPOINTSOUTTHEPROBLEMANDTHERESEARCHMETHODFORSTUDY．CHAPTER4PROVIDESDEMONSTRATIONANALYSISBYTHEFINANCIALDATA．CHAPTER5PROVIDESTHESUGGESTIONSFORTHEFUTUREDEVELOPMENT．THEINNOVATIONPOINTSARE“1ITISTHEFIRSTTIMETHATTHENETPROFITANDNETASSETSAREEQUALLYIMPORTANTFORTHISRESEARCHFIELDS．2T1LISPAPERFOCUSONTHECOMPANIESMATISSUEA．STOCKANDH．STOCKATTHESAMETIME．ITPERFECTSTHERESEARCHSYSTEMOFTHERELATEDREALM．3ITSHOWSTHECURRENTDIFFERENCEBETWEENCHINESEACCOUNTINGSTANDARDSANDINTERNATIONALACCOUNTINGSTANDARDSSYSTEMATICALLYANDROUNDLY．KEYWORDSACCOUNTINGSTANDARDS；INTERNATIONALACCOUNTINGSTANDARDS；INTERNATIONALHARMONIZATIONFFI

簡介：湖南大學碩士學位論文新會計準則經(jīng)濟后果研究姓名周家華申請學位級別碩士專業(yè)會計學指導教師肖美英20091001高校教師碩士學位論文ABSTRACTECONOMICCONSEQUENCEOFACCOUNTINGSTANDARDSINCLUDESTWOSIDESSETTINGANDENFORCINGSTUDYINGACCOUNTINGSTANDARDS’ECONOMICCONSEQUENCEHASIMPORTANTTHEORETICANDPRACTICALMEANINGSECONOMICCONSEQUENCEVIEWCANBECLASSIFIEDAS”ZEROECONOMICCONSEQUENCE”，”POSITIVEECONOMICCONSEQUENCE”AND”NEGATIVEECONOMICCONSEQUENCE”O(jiān)NTHEONEHAND，WEHAVETOGUARANTEE”ZEROECONOMICCONSEQUENCE”WHENCOMESTOACCOUNTINGAFFIRMATIONANDMEASURING；ONTHEOTHERHAND，WHENTURNSTOACCOUNTINGSTATEMENTS，WEMUSTCONSIDER”POSITIVEECONOMICCONSEQUENCE”FULLYANDCONTROL”NEGATIVEECONOMICCONSEQUENCE”ACTIVELYACCOUNTINGSTANDARDSECONOMICCQNSEQUENCEDECIDESTHEGOALOFSETTINGSTANDARDSISAFFIRMINGPROPERTYRIGHTSTHEBESTVALUEDIRECTIONOFSETTINGSTANDARDSIS“ZEROECONOMICCONSEQUENCE’ATRECOGNITIONANDMEASUREMENTASPECTSTHEPROCESSOFSTANDARDS’SETTINGISAGAMEPROCESSINWHICHMANVSTAKEHOLDERSPARTICIPATEENFORCINGOFACCOUNTINGSTANDARDSREALIZESDURINGTHEPROCESSOFACCOUNTINGPOLICYCHOICELETTINGMANAGEMENTPERSONSCHOOSEACCOUNTINGPOLICYFLEXIBLYCANBEGOODTOADAPTTOENVIRONMENTCHANGESANDNOTPERSPECTIVERESULTSOFCONTRACTS，BUTALSOBEBADTOOPPORTUNISMONEIMPORTANTREASONOFACCOUNTINGSTANDARDS’ECONOMICCONSEQUENCEISACCOUNTINGRENTSEEKING，WHICHEXISTSNOTONLYATSETTINGSTANDARDSLINK，BUTALSOATENFORCINGSEGMENTMOREOVERACCOUNTINGRENT。SEEKINGATSETTINGLINKDECIDESTHEEXTENSIVENESSANDDEEPNESSOFENFORCINGSEGMENTRECENTLYTHEANALYSISOFACCOUNTINGRENTSEEKINGECONOMICCONSEQUENCEDURINGACCOUNTMGPOLICYCHOICEPROCESSATTACHESGREATIMPORTANCETO‘ZEROECONOMICCONSEQUENCE7BUT，IFITCONFB肌STO“EFFICIENTCONTRACTSVIEW”，ITWILLBE“POSITIVEECONOMICCONSEQUENCE”LASTBUTNOTLEAST，THEPAPERDISCUSSESTHESHOWINGSANDREASONSOFECONOMICCONSEQUENCEOTNEWACCOUNTINGSTANDARDSATENFORCINGSIDETHESTUDYINGRESULTISTHATMAINREASONLSINTRODUCINGFAIRVALUEMEASUREMENTCOMPREHENSIVELYKEYWORDSACCOUNTINGSTANDARDS；SETTING；ENFORCING；ACCOUNTINGPOLICYCHOICE；ACCOUNTINGRENTSEEKING；ECONOMICCONSEQUENCE11I

簡介：湖南大學碩士學位論文新企業(yè)會計準則的實施對上市公司盈余質(zhì)量的影響姓名彭麗華申請學位級別碩士專業(yè)會計學指導教師戴子禮20091001新企業(yè)會計準則對上市公司盈余質(zhì)量的影響ABSTRACTSTUDYOFEARNINGSQUALITYISANACADEMICSUBJECTOFGREATPRACTICALSIGNIFICANCE，THESTUDYOFMANYSCHOLARSFOCUSEDONHOWTOEVALUATEANDANALYZEEARNINGSQUALITY，THERESEARCHESTHATACCOUNTINGSTANDARDSAREONTHEIMPACTOFEARNINGSQUALITYAREVERYFEW，ESPECIALLYATHOMEINFEBRUARY2006，NEWACCOUNTINGSTANDARDSPROMULGATED，ITSREFORM，COVERAGEANDINFLUENCEAREMORETHANANYPREVIOUSACCOUNTINGSYSTEMCHANGES，BOUNDTOHAVEANIMPACTONEARNINGSQUALITYTHEREFORE，THESTUDYOFTHEIMPACTTHATNEWACCOUNTINGSTANDARDSHAVEONEARNINGSQUALITY，NOTONLYPROVIDINGTHEINVESTORAREFERENCEOFINVESTMENTDECISIONMAKING，CANALSOPUTTINGFORWARDTHEFEASIBILITYOFPROPOSALSABOUTIMPROVINGTHEEARNINGSQUALITYOFLISTEDCOMPANIESINTHISPAPER，THEORETICALASPECTSFIRST，BYCOMPARINGTHETHREEKINDSOFBENEFITSCOMETOTHECONCEPTOFEARNINGSQUALITYBASEDONTHECONCEPTOFCOMPREHENSIVEINCOMEANDUSEFULDECISIONMAKING，ANDDERIVETHEMEASUREOFEARNINGSQUALITYINFOURAREASCASHGUARANTEED，AUTHENTICITY，SUSTAINABILITY，GROWTHSECOND，ANALYZINGCHINESENEWACCOUNTINGSTANDARDS’FOURMAJORCHANGES，ANDTHEIRIMPACTONEARNINGSQUALITYINDETAIL，CONCLUSIONTHATTHENEWACCOUNTINGSTANDARDSCANCONTRIBUTETOIMPROVETHEEARNINGSQUALITYINTHEEMPIRICALCONTEXT，INNOVATIVELYVALIDATETHECHANGESOFEARNINGSQUALITYBEFOREANDAFTERIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDSTAKINGTHE20052008DATAINTHEINFORMATIONTECHNOLOGYINDUSTRYASASAMPLE，USINGEVENTSTUDYTOVERIFYTHEMARKETREACTIONWHICHTHEPROMULGATIONOFTHENEWGUIDELINESHAVEON；ANDFURTHERUSINGPRINCIPALCOMPONENTANALYSISTOBUILDACOMPREHENSIVERATINGMODELOFEARNINGSQUALITYFORCALCULATINGTHECHANGEOFTHEEARNINGSQUALITYCOMPREHENSIVESCOREBEFOREANDAFTERIMPLEMENTATIONOFTHENEWACCOUNTING，VERIFINGTHENEWACCOUNTINGSTANDARDSTOPROMOTETHEIMPROVEMENTOFEARNINGSQUALITYFINALLY，ACCORDINGTOTHECHANGESOFTHEEARNINGSQUALITYCOMPOSITESCOREANDTHEVARIOUSPRINCIPALCOMPONENTSCORESINEMPIRICALRESULTS，THISARTICLEPROPOSEDTOPROMOTETHEIMPROVEMENTOFTHEEARNINGSQUALITYBYIMPROVINGTHEFAIRVALUEMEASUREMENT，PROMOTINGTHEEFFECTIVEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS，IMPROVINGPROFITABILITYOFTHEENTERPRISESKEYWORDSNEWACCOUNTINGSTANDARDS；EARNINGSQUALITY；PRINCIPALCOMPONENTANALYSIS1II

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簡介：重慶大學碩士學位論文公允價值會計的價值相關性研究基于新會計準則中的應用姓名王利昕申請學位級別碩士專業(yè)會計學指導教師劉斌20090525重慶人學碩士學位論文中文摘要的價值相關性。因此，我國對公允價值的運用應在與國際趨同的背景下，在符合我國國情和保證可靠性的前提下適當而穩(wěn)健地推行。關鍵詞公允價值，價值相關性，新會計準則II