簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文我國現(xiàn)行會計準則下的公允價值運用研究姓名康欣華申請學位級別碩士專業(yè)會計學指導教師李剛20090301ABSTRACTINTODAYSECONOMICANDSOCIAL,THEECONOMICENVIRONMENTASARESULTOFADRAMATICCHANGETOTHEBASISOFHISTORICALCOSTASREFLECTEDINMEASURESOFECONOMICRESOURCESHASBEENFARABOVETHEBOOKVALUEOFITSMARKETVALUE,WHICHSERIOUSLYIMPEDESTHEECONOMICMANAGERSOFTHERIGHTDECISIONSINRECENTDECADES,THEFAIRVALUEHASBEENAHOTDISCUSSIONISSUESINORDERTOADAPTTOCHINASCURRENTECONOMICSITUATION,ANDTOPROMOTETHEGOODOFCHINASFASTECONOMICDEVELOPMENT,THEMINISTRYOFFINANCEINOCTOBER2006ANDPROMULGATEDTHECURRENTCORPORATEACCOUNTINGSTANDARDSANDREQUIREMENTSOFALISTEDCOMPANYINJANUARY1,2007IMPLEMENTATIONBROADENTHEEXISTINGACCOUNTINGSTANDARDSOFTHEORIGINALFIELDOFACCOUNTINGTOACHIEVENEWBREAKTHROUGHS,THEBIGGESTBRIGHTSPOTISTHEREINTRODUCTIONOFTHEFAIRVALUEOFTHEMEASUREMENTATTRIBUTETHEUSEOFFAIRVALUEINOURCOUNTRYHAVEBEENSUSPENDEDAFTERTHEFIRST,ANDTHENTWISTSANDTURNSINTHEOPENINGPERIODTHISARTICLEISINSUCHASITUATIONTHEBASISOFFAIRVALUEACCOUNTINGSTANDARDSINTHECURRENTCONDITIONSOFTHEUSEOFSYSTEMSANALYSIS,DISCUSSEDTHEUSEOFFAIRVALUEOFTHEBUSINESSSITUATIONANDTHEIMPACTOFTHEFINANCIALREPORTWASDISCUSSEDINTHEFAIRVALUEOFTHEEXISTENCEOFTHEGLOBALFINANCIALCRISISATTHESAMETIME,STANDARDIZEANDIMPROVEOURCOUNTRYSUSEOFTHEFAIRVALUEMETHODALTHOUGHTHEUSEOFFAIRVALUEINOURCURRENTECONOMICSITUATIONSMOOTHLYENOUGH,BUTTHEDEGREEOFGOVERNMENTMANAGEMENTTHROUGHINCREASEDTOENHANCETHELEVELOFACCOUNTINGPERSONNELTOPRACTICEANDCULTIVATEANACTIVEANDOPENMARKETENVIRONMENT,ANDESTABLISHASOUNDINTERNALCONTROLSYSTEMOFENTERPRISES,STRENGTHENTHELEGALCONSTRUCTION,IMPROVETHEFAIRVALUEACCOUNTINGSTANDARDSTOIMPROVETHEFAIRVALUEOFINTEROPERABILITY,THEUSEOFFAIRVALUEWILLCONTRIBUTETOCHINASECONOMICANDSCIENTIFICDEVELOPMENTOFTHEMARKETKEYWORDSFAIRVALUECURRENTACCOUNTINGSYSTEMUSEFINANCIALCRISIS

簡介：河南大學碩士學位論文我國會計準則國際協(xié)調(diào)的市場反應研究姓名萬鵬申請學位級別碩士專業(yè)會計學指導教師劉建中20090501國際協(xié)調(diào)后會計信息對股價的解釋能力也有所增強。結合前匿凡章的研究，第五章總結了論文的研究結論，提出了論文的局限性和研究前景。論文的研究結論為囡際會計準則和中國會計準則在準則的執(zhí)行效果上存在著不同，在A股和B股市場上有著不同的市場反應效果，兩者在不同的市場有著不同的會計信息價值相關性。在薪準受|J實施以前，我國的雙重披露制度的必須的，有效的，兩種會計制度下的差異調(diào)節(jié)信息具有增量價值相關性，但在新準則實施以后，兩種會計準則的差異明顯減小，可以認為我國新會計準則這一國際會計協(xié)調(diào)路徑是可取的，實現(xiàn)了與國際會計準則的實質(zhì)性趨同。關鍵詞價格模型；報酬模型；相對價值相關性；增量價值耩關性；市場反應；會計準則囡際協(xié)調(diào)效果II

簡介：南開大學學位論文版權使用授權書005O053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(nèi)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?？梢赃m當復制論文的部分或全部內(nèi)容用于學術活動。學位論文作者簽名酋更叩年占月卻日經(jīng)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)定如下廝II森I■萬鬲了～_秘密★10年最長10年，可少于10年機密★20年最長20年，可少于20年資產(chǎn)減值，引起以后不能轉回，則委員會FASB而國際會計準則IAS36中要求，企業(yè)在前一次確認資產(chǎn)減值損失以后，在計算資產(chǎn)的可收回價值中所使用的估計發(fā)生改變時，可以轉回以前年度已確認的資產(chǎn)減值損失。本文就是基于這樣的背景，對資產(chǎn)減值的價值相關性進行了研究。長期資產(chǎn)減值損失的性質(zhì)及其可否轉回，一直受到會計實務人員、準則制定者、審計師以及監(jiān)管者的廣泛爭論。近年來我國上市公司資產(chǎn)減值已成為其盈余管理的主要工具之一，引起了監(jiān)管部門的密切關注。無論是FASB、IASB還是我國財政部頒布的會計準則中對于資產(chǎn)減值的規(guī)定，目的都是在于進一步體現(xiàn)會計的穩(wěn)健性原則，更真實地反映資產(chǎn)價值，增強會計信息的價值相關性。本文所研究的目的就是，檢驗新會計準則對資產(chǎn)減值的規(guī)定是否增強了會計信息的價值相關性。文章首先回顧了國內(nèi)外學者在資產(chǎn)減值和會計信息價值相關性方面的研究成果，然后對資產(chǎn)減值會計、價值相關性以及國內(nèi)外關于資產(chǎn)減值實務操作區(qū)別的理論分析，最后采用多元線性回歸分析法以及成對樣本的非參數(shù)檢驗，對長期資產(chǎn)減值準備的計提與轉回進行實證分析。研究結果表明，從整體上看，在新會計準則的規(guī)定下，上市公司計提長期減值準備后增強了會計信息的價值相關性，計提的長期減值準備數(shù)據(jù)本身具有增量價值相關性，而且，新會計準則的規(guī)定使得公司利用長期資產(chǎn)減值進行盈余管理的動機弱于短期資產(chǎn)減值準備，同時，研究還發(fā)現(xiàn)執(zhí)行新會計準則的2007年度的會計信息對投資者的決策更有用，計提的長期資產(chǎn)減值準備價值相關性顯著高于執(zhí)行舊會計準則的2006年度，這為2007年1月1同起實施的企業(yè)會計準則第8號資產(chǎn)減值中規(guī)定的關于已計提的長期減值準備不可轉回的會計準則變革提供了實證支持。關鍵詞長期資產(chǎn)減值價值相關性新會計準則盈余管理

簡介：浙江工業(yè)大學碩士學位論文會計準則質(zhì)量特征研究對我國會計準則質(zhì)量的評析姓名金怡申請學位級別碩士專業(yè)會計學指導教師祝錫萍李明偉20091101浙江工業(yè)大學碩士學位論文會計準則質(zhì)量特征研究對我國會計準則質(zhì)量的評析實施兩個層面對我國會計準則的質(zhì)量進行評析。從制定層面看，我國會計準則存在基本準則的理論性功能缺乏，會計處理方法的可選擇性較大，準則的修訂頻率過快等問題。從實施層面看，我國會計準則的可操作性存在缺陷。最后，本文針對我國會計準則質(zhì)量存在的問題，結合影響會計準則質(zhì)量特征的因素和我國會計準則的實施情況，同樣從制定層面和實施層面提出相應的解決對策，主要包括構建科學的會計概念框架，提高會計準則制定質(zhì)量，提高會計準則實施質(zhì)量和建立合理的會計準則質(zhì)量評價體系等。質(zhì)量關鍵詞高質(zhì)量會計準則，會計準則質(zhì)量特征，制定質(zhì)量，實施LL

簡介：廈門大學碩士學位論文企業(yè)會計準則（2006）與國際會計準則趨同問題的研究姓名陳睿申請學位級別碩士專業(yè)會計學指導教師杜興強20090401ABSTRACTACCOUNTINGISANUNIVERSALLYINTERNATIONALCOMMERCIALLANGUAGEITPLAYSAIMPORTANTROLEININTERNATIONALTRADESANDECONOMICINTERCOMMUNICATIONCONVERGENCEOFACCOUNTINGHASBEENAISSUEWHICHACCOUNTINGACADEMICSHAVEPAIDMUCHATTENTIONTOINRECENTYEARSTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSCANENHANCETHECOMPARABILITYOFACOUNTINGINFORMATIONINTHEFMANDALREPORTSANDSTRENGHTENTHETRANSPARENTYITALSOHASASIGNIFICANTEFFECTONREDUCINGTHECOSTOFTRANSACTIONANDFINANCINGCAPITALFORENTERPRISESAFTERTHEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE’SRECONSTRUCTUREITHASMADEMANYEFFORTSTOPROMOTETHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSOURCOUNTRYHASTAKENALLACTIVEPARTINTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINFEBERAY2006，THEMINISTRYOFFINANCEINCHINAISSUEDTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006，WHICHISTHEEXCELLENTACHIEVEMENTOFOURACCOUNTINGREFORMATIONTHENEWACCOUNTINGSTANDARDSMEETSTHEREQUIREMENTOFMARKETDIRECTEDECONOMYIN0111“COUNTRYANDACHIEVETHESUBSTANTIALCONVERGENCEONTHEINTERNATIONALACCOUNTINGSTANDARDSIT’SUSEFULTOKEEPORDERINTHEMARKETDIRECTEDECONOMYSAFEGUARDTHEINTERESTSOFTHEPUBLICINVESTORS，ANDIMPROVETHEDEVELOPMENTOFECOMONYTHISPAPERADOPTSTHEEMPIRICALANALYSISTOSTUDYTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSANDACCOUNTINGPRACTICEINCHINATHEREARESIXCHAPTERSINTHEPAPERTHEFIRSTCHAPTERINTRODUCESTHEBACKGROUNDANDTHESIGNIFICANCEOFTHETOPIC，ANDTHERESEARCHTHREADOFTHEWHOLEARTICLETHESECONDCHAPTERDISCUSSESSOMERELATEDCONCEPTIONS，SUCHASINTERNATIONALIZATIONSTANDARDIZATIONHARMONIZATIONCONVERGENCE，ANDSOONTHETHIRDCHAPTEROVERVIEWSTHEDEVELOPMENTOFACCOUNTINGSTANDARDSINCHINAGIVESABRIEFSURTMAARYOFTHEHISTORYOFACCOUNTINGREFORMTHEFORTHCHAPTERFOCUSESONTHEINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINCHINAITFIRSTLYMAKESACOMPARABLEANALYSISBETWEENTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES2006INCHINAANDTHEINTERNATIONALACCOUNTINGSTANDARDSTHENITUSESTHEAVERAGEDISTANCETOMEASURETHEDEGREEOFINTERNATIONALCONVERGENCETHEFIFTHCHAPTERMAKESEMPIRICALRESEARCHOFTHEINTERNATIONALCONVERGENCEOFACCOUNTING

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文新舊會計準則下房地產(chǎn)公司盈余管理比較研究姓名晉峰龍申請學位級別碩士專業(yè)會計學財務管理指導教師王海林20090312首都經(jīng)濟貿(mào)易大學碩士學位論文新舊會計準則下房地產(chǎn)公司盈余管理比較研究IIABSTRACTTHEREAREWIDEEARNINGSMANAGEMENTINCHINASLISTEDCOMPANIESWHICHHAVEBEENPROVEDBYMANYSTUDIESREALESTATELISTEDCOMPANIESPALYANIMPORTANTROLEBOTHINPEOPLESLIFEANDSTOCKMARKET,BUTTHEREAREFEWEMPIRICALSTUDYONEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESDRAWSWIDEATTENTIONACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006SIGNIFYSASUCCESSTOBEMOREINTERNATIONAL,ATTHESAMETIME,ITHASALSOTAKENSTEPSTOPREVENTLISTEDCOMPANIESFROMMANAGINGEARINGS,ANDRELATEDSTUDIESSHOWITWORKSWELLONTHELEVELOFTOTALLISTEDCOMPANIESHOWEVER,THEREISNORELATEDRESEARCHINTOREALESTATELISTEDCOMPANIESTAKINGSEVENYEARSDATAOFREALESTATELISTEDCOMPANIESASRESEARCHSAMPLE,THISDISSERTATIONWILLEXAMINETHEDEGREEOFDISCRETIONARYACCRUALSTOPROVETHEEFFECTSBROUGHTBYTHECHANGESOFACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006TOTHEBEHAVIOROFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESBASEDONMODIFIEDJONESMODEL,THEREISANINNOVATIVEMODELMEASURINGTHEDEGREEOFDISCRETIONARYACCRUALSWHICHISMOREAPPROPRIATETOREALESTATELISTEDCOMPANIESTHISDISSERTATIONDRAWSCONCLUSIONASFOLLOWING1THEREARESERIOUSEARINGSMANAGEMENTINREALESTATELISTEDCOMPANIES2THEREISASIGNIFICANTDOWNWARDEARNINGMANAGEMENTINREALESTATELISTEDCOMPANIESTOAVOIDPAYINGMORETAXES3THELEVELOFEARNINGSMANAGEMENTINREALESTATELISTEDCOMPANIESHASBEENGREATLYIMPROVEDONTHECONTRARYOFTHEMEASURESTAKENBYACCOUNTINGSTANDARDFORBUSINESSENTERPRISES2006KEYWORDSEARNINGSMANAGEMENTACCOUNTINGSTANDARDREALESTATELISTEDCOMPANIES

簡介：山東大學碩士學位論文我國會計準則國際協(xié)調(diào)效果研究基于20062007年AH股的比較姓名翁春苗申請學位級別碩士專業(yè)會計學指導教師羅新華20090325山東大學碩士學位論文一一WIL曼曼皇曼鼉曼蔓舅治理結構；第三，積極培育和嚴格規(guī)范審計市場；第四，提高投資者的知識水平和法律意識最后，加大培訓力度，全面提高會計人員的職業(yè)判斷能力。文章的創(chuàng)新點之一是基于新準則實施的背景，從AH股上市公司的角度來分析會計準則國際協(xié)調(diào)效果；之二是實證部分不僅比較了凈資產(chǎn)和凈利潤的差異，即從技術因素方面考慮準則形式協(xié)調(diào)狀況，而且還從價值相關性的角度分析了不同市場上投資者對會計信息的反應，來看準則的實質(zhì)協(xié)調(diào)結果。6關鍵詞會計準則；國際協(xié)調(diào)；效果

簡介：中國石油大學（華東）碩士學位論文新會計準則下上市公司盈余管理治理研究姓名田任翠申請學位級別碩士專業(yè)工商管理（會計學）指導教師魏振香李玉萍20090501STUDYOFEARNINGSMANAGEMENTGOVERNANCEOFLISTEDCOMPANIESUNDERTHENEWACCOUNTINGSTANDARDSTIANRENCUIACCOUNTINGDIRECTEDBYASSOCIATEPROFWEIZHENXIANGDIRECTEDBYASSOCIATEPROFLIYUPINGABSTRACTWHETHERINSIDEOROUTSIDE，ITISVERYPOPULARTHATLISTEDCOMPANIESMAKEUSEOFEARNINGSMANAGEMENTUNSUITABLYANDTHEIMPROPEREARNINGSMANAGEMENTHASMANYADVERSEIMPACTS，RESULTINGINACCOUNTINGINFORMATIONDISTORTION，BAFFLINGTHEHEALTHYDEVELOPMENTOFSECURITIESBUSINESS，DAMAGINGINVESTOR’SBENEFITANDDISTURBINGTHESOCIALECONOMYSYSTEMSO，F(xiàn)INANCIALANDECONOMICSCHOLARSALLOVERTHEWORLDHAVEPAIDMOREATTENTIONTOHOWTOGOVERNEARNINGSMANAGEMENTINALLOFTHEPRACTICESOFEARNINGSMANAGEMENT，ITISACORETHATGOVERNSLISTEDCOMPANIES’EARNINGSMANAGEMENTBYACCOUNTINGSTANDARDSTHEREFORE，THISTHESISSTUDIESEARNINGSMANAGEMENTGOVERNANCEOFLISTEDCOMPANIESBASEDONTHENEWACCOUNTINGSTANDARDSINORDERTOIMPROVEENVIRONMENTSOFLISTEDCOMPANIES’EARNINGSMANAGEMENT，PRESCRIBEMECHANISMSOFEARNINGSMANAGEMENTGOVERNANCE，ENHANCEEFFECTIVENESSOFACCOUNTINGSTANDARDSANDINCREASEEFFICIENCYOFCAPITALMARKETSTHISTHESISISDIVIDEDINTOSIXCHAPTERS，INWHICHTHESECOND，THIRD，F(xiàn)OURTHANDFIFTHCHAPTERSAREIMPORTANTTHESECONDCHAPTERISTHETHEORYBASISINTHISARTICLE，WHICHBRINGSFORWARDTWOBASICTHEORIESTHATAREEFFICIENCYTHEORYOFCAPITALMARKETSANDCORPORATEGOVERNANCESTRUCTUREBYANALYZINGTHEMEANINGOFGOVERNANCEATTHESAMETIME，ITPOINTSOUTTHEGOALOFEARNINGSMANAGEMENTGOVERNANCEISTOACHIEVEMARKETEFFICIENCYTHENDEMONSTRATESTHEINTERACTIVERELATIONBETWEENACCOUNTINGSTANDARDSANDEARNINGSMANAGEMENTGOVERNANCETHEACCOUNTINGSTANDARDSAREIMPORTANTSTANDARDSANDBASESOFEARNINGSMANAGEMENTGOVERNANCEANDTHEPRACTICESOFEARNINGSMANAGEMENTGOVERNANCEPROMOTETHEIMPROVEMENTSOFACCOUNTINGSTANDARDSTHETHIRDCHAPTERISBASED013THESECONDCHAPTERDESCRIBESTHECURRENTSITUATIONANDPROBLEMSOFLISTEDCOMPANIESEARNINGSMANAGEMENTGOVERNANCEAFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDSINTHEFOURTHCHAPTERITSUMMARIZESANDEVALUATESTHEFOREIGNEXPERIENCESOFEARNINGSMANAGEMENTGOVERNANCEBY

簡介：中國海洋大學碩士學位論文我國會計準則國際協(xié)調(diào)效果的實證研究來自A、H股公司的經(jīng)驗證據(jù)姓名王慧申請學位級別碩士專業(yè)會計學指導教師張世興20090601POSITIVERESEARCHONTHEEFFECTOFINTEMATIONALCOORDINATIONOFCHINESEACCOUNTINGSTALLDARDS??EVIDENCE仔OMAHSHARECOMPANY??EVLDENCE士ROMAHSHARECOMDANVABSTRACTSINCETHEAECO咖TINGSTANDARDSR’RBUSINESSENTERPDSESISSUEDINL992BYTILEMINIS竹YOFFINALLCE，THEINT鋤ATIONALCOORDMATIONOFACCOUNTINGST鋤DARDSINCLLINAHAVEFBMALLYACHIEVED薩ATRESULTS．ESPECIALLYINFEBMAR，15，2006，TLLEMINJS衄’OFFINANCERELEASEDANEWSYSTELNOFACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES，INCLUDINGABASICNOMSAJLD38SPECIFICCRITERIA，WRHICHMADETHEDIFF堿CESBETWEENC№ESEACCOUNTINGSTAILD鯽DSAILDINTEMATIONALAC∞眥INGSTALLDARDSGREATLYNARROWED．BASICALLYSPEAKIN舀ITHASBEE直LSIMILARWIMMEINTENLATIONALACCOUNTINGSTAND卸DS．HOWEVER，THEFO訂NALCOORDINATIONOFIILLPLEMENTATIONDO鼯NOTME觚THEESSENTIALCOORDINATIONWHICHISMORECONC鋤CDWITHBYTHEACCOUNTIIL2INFONN撕ONLLSERS．BECAUSEOIDYTHEESSENTIALCOORDMATIONCANACHIEVEREALCOMPARABILITYOF6NAILCIALREPORTING，S0弱TOPRO啊DEUSE向LACCOUNTINGINFORMATIONT0DECISIONMALING鋤DMACROREGUL撕ONMIN曲AI，WEI，2003．B峨HOWDOSECHINESEACCOUNTINGINTENLATIONALC00RDINATIONBEHAVEESSENTIALLYH1ORDERTOSTILDY缸SQUESTIO璣TMS枷CLETRIESTOGETMEWHOLEE飪．ECTOFC11INESEIILTEMATIONALCOORDINATIONOFACCOU玎TINGSTAILD砌SFBMTHEDIFFIERENCESBETWEENT11EINTEM甜ANDOVA．SEASDOUBLEDISDOSL盯EOFACCOUNTINGEAⅡ1IN霉；SANDTHERELEV觚CEOFCKNESEACCOUILTINGINFOMATIONCHAN盛ES．CONSIDERINGMEBACK簿．OUNDOFCHINESEECONOMVANDINSTITLNJONS，MISARTICLEANALYZESTLLEMACROREASONSAILD西VESOUTSOMEPOILLTSF．ORC11INESEACCOUNTINGI11TE兀LATIONALCOORDINATION．WHICHISDI?！疎RENTF沁MMEOT量LERRESEAL℃HERSWHOF．OC郴ONTHEMICR．OREASONS，飄LC_HASSTANDAL．DSITSELFORAUDITANDSOON．THEC0NCLUSIONSOF衄SANICLEAI．ETLLAT，THEREISNO0BVIOUSC1JRRENTOFTHEDOUBLEDISCLOSUREOFACCOUNTILLGE鋤INLRSINANYPERIODS．ASTOMERELEV鋤CEOFCMNESEACCⅫM矗N2INF0仰ATION，T11EREISIILCREASING仃饑DSONRFB柏ⅣEENTHEV撕OUSSTA日ES，ALTHOU吐ITSHOWSNOTHINGBET、ⅣEENDI丘．ERENTYEA】怎．2006Ⅳ【INIS仃YOFFINALLCEISSUEDNEWACCOUNTINGSTAILDARDSF．0RBUSINESSENTERPRISES，NOTOILLYTLLEIMPL鋤ENTATIONOFINT鋤ATIONAIACCO眥TINGSTAILDA訂S觚DTHECOORDINATIONBE咐EENTHEFBNNAL．BUTALSOTOLACHIEVETHECOORDINATIONOFTLLEEF．F．ECTOFTHE雙LBSTANCE．CONSIDERINGTHEOBVIOUSIMPL．OVEMERLTOFTHEDIFF酹ENCEOFACCOⅧNINGEANLIN筍ANDT量LERELEVAILCEOFACC0UILTINGINFB徹ATIONCHAILGES仔OM2007，ITGETSTHERESULTMATTHENEWACCOUNTINGST鋤DARDSFORBUSIRLESSEMERPRISESISSUEDBYTHEMINISTIYOFFINAILCEIIL2006ACLLIEVENOTOILLYTHEF．O肌ALBUTALSOTHEESSENTIALCOORDINATIONOFIMPLEMENTATION．KEYWORDSCHINESEACCOUNTINGSTANDARDS；INTEMATIONAIACCOUNTINGSTANDARDS；INTERNATIONALCOORDINATIONOFACCOUNTILLGSTANDARDSCOORDINATIONEFF奄CT

簡介：山東農(nóng)業(yè)大學碩士學位論文經(jīng)理人股票期權會計準則研究姓名孫莉申請學位級別碩士專業(yè)會計學指導教師谷栗20090614經(jīng)理人股票期權會計準則研究準則實施前后我國經(jīng)理人股票期權會計處理方法的差異；橫向比較了世界各國和組織關于經(jīng)理人股票期權會計準則的研究概況重點將我國“股份支付”準則與國際財務報告準則IFRS2的差異情況進行了全面、詳細的對比分析。對比的結果是我國準則在總體上與IFRS2一致，充分體現(xiàn)了會計準則國際趨同的原則，但考慮到我國具體會計體系和經(jīng)濟環(huán)境的特點，其與IFRS2還存在一定差別，遠不及國際會計準則詳盡、具體和全面，有待于制定后續(xù)相關應用指南和解釋性公告進一步補充和完善。最后，針對研究中發(fā)現(xiàn)的有關問題提出了具體建議，旨在為新準則的改進和完善提供參考。關鍵詞股票期權會計準則股份支付比較II

簡介：分類號F230J該李天津碩士學位論文新會計準則的主要變化及對商業(yè)銀行的影響和列策研究劉琳導師姓名職稱云虹剮教授申請學位級別碩士學科專業(yè)名稱合計學論文提交日期2009年5月4日論文答辯日期2009年6月1日學位授予單位長安走學答辯委員會主席學位論文評閱人周國光教授雷增弟高照會計師劉早春副教授俸芳副教授ABSTRACTSINCETHEPOLICYOFREFORMANDOPENINGUP，ESPECIALLYASAMEMBEROFTHEWTO，OURECONOMYDEVELOPRAPIDLYANDNATIONALPOWEROFOURCOUNTRYSTRENGTHENGRADUALLYANDEXTERNALCONNECTIONOFECONOMYISMOREANDMOREFREQUENTINSUCHCIRCUMSTANCES，THEMINISTRYOFFINANCEHADISSUEDACCOUNTINGSTANDARDFORBUSINESSENTERPRISESBASICSTANDARDAND38CONCRETEACCOUNTINGCRITERIAON2006INORDERTOPROMOTETHATTHEFINANCIALACCOUNTINGOFOURCOUNTRYTENDTOCONVERGEWITHTHEINTERNATIONALASSOONASPOSSIBLEANDPUSHTHEHEALTHYDEVELOPMENTOFCAPITALMARKETOFOURCOUNTRY，ANDALSOTHEECONOMYOFOURCOUNTRYMELTWITHTHEWORLDECONOMYDEVELOPMENTWELLTHEBANKINGREGULATORYCOMMISSIONDEMANDEDTHATBANKINGINSTITUTIONSINCHINAIMPLEMENTEDTHENEWACCOUNTINGCRITERIONFROM2007TO2009BYSTAGESANDGROUPBYGROUPTHISTOPICRESEARCHDEVELOPMENTOFTHENEWACCOUNTINGCRITERIONFINANCEANDBELIEVETHATITHASAFARREACHINGINFLUENCEONTHECOMMERCIALBANKINOURCOUNTRYWHENTHENEWACCOUNTINGCRITERIONISIMPLEMENTEDITISNOTONLYAKINDOFTRANSFORMATIONINTERMSOFACCOUNTINGPOLICY，ACCOUNTINGSYSTEMANDACCOUNTINGHANDLING，BUTALSOITSBRANDNEWIDEAANDADVANCEDACCOUNTINGCULTUREWILLPENEFFATEANDAFFECTTHEDEVELOPMENTOFBANKINALLASPECTSITISALSOAKINDOFAUSTERECHALLENGEINTHEVOCATIONALDEVELOPMENTOFCOMMERCIALBANK，RISKPRECAUTION，TALENTTRAININGANDINFORMATIONADMINISTRATIONATPRESENT，COMMERCIALBANKSOFOURCOUNTRYHAVECARRIEDOUTTHENEWCRITERIONINVARYINGDEGREESBUTTHEREARESEVERALDIFFICULTIESDURINGTHEIMPLEMENTATIONBECAUSEOFVARIOUSREASONSTHECOMMERCIALBANKSHOULDTHINKITFROMTWOASPECTSINORDERTOMEETTHECHALLENGEANDIMPLEMENTTHENEWCRITERIONROUNDLY，SYSTEMATICALLYANDEFFECTIVELYONEISFROMACCOUNTINGHANDLINGWESHOULDMANAGETODOTHEURGENTTASKFROMTHETECHNOLOGYSUPPORT，PERSONNELTRAININGANDSYSTEMSWITCHINGETCANOTHERISTHEBANKDEVELOPMENTCOMMERCIALBANKSSHOULDHAVETHEIROWNIDEAINTHEBUSINESSDEVELOPMENT，THENEWCONCEPTABOUTRISKPRECAUTION，NEWSTRATEGYINPERSONNELTRAININGANDNEWREQUIREMENTININFORMATIONADMINISTRATIONINTHISWAY，SUCHNCWCRITERIONWILLBEIMPLEMENTEDROUNDLY，SYSTEMATICALLYAND‘EFFECTIVELYTHUS，ITWILLWELCOMEA11ROUNDPROMOTIONOFFINANCIALACCOUNTINGINOURCOUNTRYANDWELCOMETHEOPPORTUNITYWHICHOURCOMMERCIALBANKWILLBECOMETHEFIRSTRATEBANKINTHEWORLDKEYWORDSACCOUNTINGCRITERIONCOMMERCIALBANKINFLUENCECOUNTERMEASUREN

簡介：天津財經(jīng)大學碩士學位論文新會計準則之穩(wěn)健性的實證研究姓名鄭丹丹申請學位級別碩士專業(yè)會計學指導教師張俊民20090501ABSTRACTINOURCOUNTRYASANIMPORTANTINDICATOROFINVESTORDECISIONMAKINGACCOUNTINGEARNINGSHASBEENAPIVOTALPOSITIONOVERTHEPASTDECADEOFACCOUNTINGSYSTEMSREFORNQANDCAPITALMARKETREFORRN，ANDITSQUALITYHASBEENWIDELYCONCERNEDBYMANYSOCIALFIELDSIN2006THEMINISTRYOFFINANCEISSUEDTHENEWACCOUNTINGSTANDARDSINCLUDINGONEBASICCRITERIONAND38SPECIFICCRITERIONS，WHICHMADEALARGENUMBEROFAMENDMENTSVSTHEORIGINALCRITERIAANDACHIEVEDACONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSTHENWHATCHANGEWILLHAPPENTOACCOUNTINGCONSERVATISMWHICHISAMEASUREOFACCOUNTINGEARNINGSQUALITYAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASBECOMEAMATTEROFCONCERNBASEDONTHISBACKGROUND，THEARTICLESELECTEDA11ASHARE1ISTEDCOMPANYDATAOF’SHANGHAISTOCKEXCHANGEANDSHENZHENSTOCKEXCHANGEIN2006AND2007ASTHESTUDYSAMPLE，USEDEARNING’SKEWNESSMEASUREMENT，EARNINGSTOCKRETURNMODEL，EARNINGPERSISTENCYMODELANDACCRUALSCASHFLOWMODELTOSTUDYTHEEXISTENCEANDCHANGESOFCONSERVATISMBEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSFROMTWOASPECTS1BEFOREANDAFTERTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSWHETHERCHINA’S1ISTEDCOMPANIESHADACCOUNTINGCONSERVATISM2AFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS。WHATCHANGESHAPPENEDTOTHEACCOUNTINGCONSERVATISMOFCHINASLISTEDCOMPANIESCOMPAREDWITHBEFORETHERESULTSSHOWTHAT1ACCOUNTINGCONSERVATISMEXISTEDINBOTHYEAR2006AND2007INOTHERWORDSTHEREEXISTSASYMMETRYBETWEEN“GOODNEWS”AND“BADNEWS’’INCHINA’SLISTEDCOMPANIESBOMIN2006AND2007ACCOUNTINGEARNINGSREFLECTS‘‘BADNEWS”MOREQUICKLYTHAN“GOODNEWS”AND”BADNEWS”ISEASIERTOREVERSETHAN“GOODNEWS”2ATIERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDS，THECONSERVATISMOFACCOUNTINGEARNINGSREDUCEDALTHOUGHTHENEWACCOUNTINGSTANDARDSLISTEDTHECONSERVATISMASONEOFTHEREQUIREMENTSOFACCOUNTINGINFORMATIONQUALITY，BECAUSEOFTHECONVERSIONOFACCOUNTINGOBJECTIVESFROMTHEVIEWOFENTRUSTEDDUTYTOTHEVIEWOFDECISIONUSEFULNESS，THENEWACCOUNTINGSTANDARDSALSOILLUSTRATEDTHATTHECONSERVATISMISASECONDARYREQUIREMENTS，ITEMPHASIZEDON”TRUEANDFAIR”O(jiān)FACCOUNTINGINFORMATIONMUCHMORE，INTHISCONTEXT，THENEWACCOUNTINGSTANDARDSFCILLOWEDTHEPRINCIPLEOFMODERATELYCONSERVEKEYWORDSNEWACCOUNTINGSTANDARDS；ACCOUNTINGCONSERVATISM；EARNINGPERSISTENCYⅡ

簡介：湖南大學碩士學位論文會計職業(yè)判斷允當性、會計準則改革與價值相關性姓名郭俊申請學位級別碩士專業(yè)會計學指導教師王善平20091010碩士學位論文ABSTRACTORIGINATINGOFTHECONVERGENCEOFINTERNATIONALACCOUNTINGSTANDARDSANDCONSTRUCTIONANDIMPROVEMENTOFPRINCIPLESBASEDACCOUNTINGSTANDARDSSYSTEM，ACCOUNTINGPROFESSIONALJUDGMENTPROVIDESAPOTENTIALDRIVINGFORCEFORTHEINTERNALIZATIONOFEXTERNALITIESOFACCOUNTINGINFORMATIONINELIMINATINGTHEINFORMATIONASYMMETRYPROBLEMANDRELIEVINGTRUSTEES’PRINCIPALAGENTRESPONSIBILITYINBENEFITEQUILIBRIUMGAME，THEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTPLAYANIRREPLACEABLEROLETHISARTICLE，BASEDONECONOMICSPRINCIPLEOFACCOUNTINGPROFESSIONALJUDGMENT，INTENDSTODEFINEANDCLARIFYTHECONCEPTANDBOUNDARYOFACCOUNTINGPROFESSIONALJUDGMENT，THENPUTFORWARD”TRACHEOTOMY”ANALYSISOFTHEPROPRIETYOFACCOUNTINGPROFESSIONALJUDGMENTFIRSTINTHEBACKGROUNDOFPROPERTYRIGHTACCOUNTING，ANALYZETHECONTINGENCYTHEORYOFACCOUNTINGPROFESSIONALJUDGMENTINACCOUNTINGSTANDARDSCHANGES；SECOND，WITHTHESEPARATIONOFRESIDUALCLAIMANDRESIDUALRIGHTSOFCONTROL，MAKETHEACCOUNTINGSTAFFS’”ACCOUNTINGSPECIFICASSETS”CONGENITALLYUNDERINVESTMENT，RESULTIN”HOLDUP”PROBLEMOFACCOUNTINGPROFESSIONALJUDGMENT；THIRD，F(xiàn)ORTHEINCOMPLETECONTRACTINTHEPROCESSOFACCOUNTINGSTANDARDSFORMULATINGANDIMPLEMENTING，THEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTISINSTITUTIONALCONSTRAINEDANDCHALLENGEDINTHISPAPER，WEUSETRADITIONALPRICEMODELANDINCOMEMODELBYTHESAMPLEOFTHELISTEDCOMPANYOFASTOCKMARKET，20042007，QUANTIFYTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTANDMAKEARELEVANTTESTEMPIRICALRESULTSSHOWTHATTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTHASSHOWNASTRONGMARKETRESPONSE，CANENHANCETHEVALUERELEVANCEOFSTOCKPRICESANDENHANCETHEABILITYTOEXPLAINTHESTOCKRETURNSAFURTHERSTUDYOFDATABEFOREANDAFTERTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSHASSHOWNTHATITIMPROVESINCREMENTALINFORMATIONCONTENTOFTHEPROPRIETYOFPROFESSIONALACCOUNTINGJUDGMENTTESTRESULTSSHOWEDTHATTHEIMPLEMENTATIONNEWENTERPRISEACCOUNTINGSTANDARDSISCONDUCIVETOACCOUNTINGINFORMATIONPROCESSINGANDDISCLOSURE，MORECONDUCIVETOINVESTORSANDPOTENTIALINVESTORSTOCARRYOUTINVESTMENTDECISIONSKEYWORDSPROFESSIONALACCOUNTINGJUDGMENT；PROPRIETY；NEWACCOUNTINGSTANDARDS；VALUERELEVANCEILL

簡介：貴州大學2010屆碩士研究生學位論文（詳細摘要）新準則下境內(nèi)外會計差異研究來自H股的實證研究學科專業(yè)工商管理研究方向財務金融投資導師杜濱研究生張中中國﹒﹒﹒﹒貴州﹒﹒﹒﹒貴陽2010年4月分類號F275論文編號密級新準則下境內(nèi)外會計差異研究來自H股的實證研究II摘摘摘摘要要要要隨著2006年2月15日我國新會計準則正式頒布，并于2007年1月1日起正式實施，我國會計準則與國際會計準則已經(jīng)實現(xiàn)了實質(zhì)性趨同。這將推動我國與國際經(jīng)濟模式接軌，并有利于會計信息使用者做出更明智的決策。本文運用理論與實證相結合的方法研究我國的新會計準則與國際會計準則間的差異與趨同。通過回顧國際會計準則與我國會計準則的發(fā)展歷程，比較我國新會計準則與國際會計準則在框架內(nèi)容、總體內(nèi)容和具體內(nèi)容方面的趨同性，發(fā)現(xiàn)新會計準則在總體內(nèi)容和方向上是趨同的，但是在整體框架和公允價值計量、資產(chǎn)減值準備、會計合并、財務報表列表等具體內(nèi)容方面存在差異。在理論分析的基礎上，對我國新會計準則與國際會計準則進行統(tǒng)計與計量分析，得出我國新會計準則實施前后，對企業(yè)的財務數(shù)據(jù)具有顯著性影響；新會計準則與國際會計準則雖有細小的差異，但本質(zhì)上是趨同的。根據(jù)理論與實證分析的結果，結合我國國情，本文認為我國應該向提高會計準則體系制定的質(zhì)量、完善調(diào)整配套法律法規(guī)及準則的機制、縮小國際趨同成本等方面發(fā)展。關鍵詞關鍵詞關鍵詞關鍵詞新會計準則；國際會計準則；會計趨同；會計差異分類號分類號Ｆ２７５

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文新會計準則對商業(yè)銀行所有者權益影響研究姓名李加亮申請學位級別碩士專業(yè)會計學指導教師黃毅勤20090401首都經(jīng)濟貿(mào)易大學碩士論文論文題目新會計準則對商業(yè)銀行所有者權益影響研究第5頁共7頁舊會計準則差異因素的影響因此本文的研究范圍是造成所有者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商業(yè)銀行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所有權益變動中而是結合了資產(chǎn)負債表利潤表全面分析我國新舊會計準則的差異問題而且結合我國商業(yè)銀行2003年至2007年間的報表數(shù)據(jù)通過分析整理商業(yè)銀行境內(nèi)外審計差異進行商業(yè)銀行所有者變動差異研究以便能為我國會計準則同國際會計準則的趨同提供例證本文不足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(jīng)超出了自身的能力范圍最后我國商業(yè)銀行正處在發(fā)展上升時期其業(yè)務發(fā)展在許多方面才剛剛起步也對文章的分析產(chǎn)生了一定影響關鍵詞商業(yè)銀行財務報表所有者權益