簡(jiǎn)介：公路收費(fèi)權(quán)是我國公路經(jīng)營企業(yè)具有特殊性質(zhì)的重要資產(chǎn)，但關(guān)于公路收費(fèi)權(quán)的資產(chǎn)屬性和會(huì)計(jì)核算至今沒有統(tǒng)一明確的規(guī)定。隨著公路收費(fèi)經(jīng)營業(yè)務(wù)的快速發(fā)展，對(duì)有效規(guī)范公路收費(fèi)權(quán)會(huì)計(jì)核算行為提出了迫切的要求。相對(duì)于科學(xué)規(guī)范公路收費(fèi)權(quán)會(huì)計(jì)核算的要求，簡(jiǎn)單套用現(xiàn)行無形資產(chǎn)準(zhǔn)則或固定資產(chǎn)準(zhǔn)則存在許多現(xiàn)實(shí)障礙另外，無形資產(chǎn)會(huì)計(jì)本身研究的需要以及我國新會(huì)計(jì)準(zhǔn)則體系的建立和完善，也對(duì)制定公路收費(fèi)權(quán)會(huì)計(jì)準(zhǔn)則提出要求。資產(chǎn)的屬性關(guān)系到其成本計(jì)量及價(jià)值攤銷方式，公路收費(fèi)權(quán)資產(chǎn)性質(zhì)的認(rèn)定，是公路收費(fèi)權(quán)會(huì)計(jì)的一個(gè)重要問題，不同的認(rèn)識(shí)會(huì)導(dǎo)致公路收費(fèi)權(quán)確認(rèn)、計(jì)量、會(huì)計(jì)處理和披露等方面的不同。因此，收費(fèi)權(quán)資產(chǎn)的性質(zhì)界定、收費(fèi)權(quán)會(huì)計(jì)準(zhǔn)則制定的模式、會(huì)計(jì)處理方法的選擇和披露等是公路收費(fèi)權(quán)會(huì)計(jì)準(zhǔn)則所要解決的核心問題。本文在了解我國實(shí)務(wù)界對(duì)公路收費(fèi)權(quán)會(huì)計(jì)處理方法的基礎(chǔ)上，抓住公路收費(fèi)權(quán)與公路實(shí)物資產(chǎn)不可分割，具有“有形資產(chǎn)無形化，無形資產(chǎn)有形化”的特點(diǎn)，結(jié)合我國的會(huì)計(jì)改革實(shí)踐，深入分析了建立公路收費(fèi)權(quán)會(huì)計(jì)準(zhǔn)則的必要性。同時(shí)，本文還著重研究了公路收費(fèi)權(quán)的資產(chǎn)特性，并對(duì)其初始確認(rèn)、攤銷、減值、后續(xù)支出等的處理提出新的觀點(diǎn)，形成了其會(huì)計(jì)準(zhǔn)則構(gòu)建的基本思路。

簡(jiǎn)介：東北師范大學(xué)碩士學(xué)位論文經(jīng)濟(jì)全球化與中國會(huì)計(jì)準(zhǔn)則建設(shè)的路徑選擇姓名韓艷珍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)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(jiǎn)介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書FJ023085本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本；學(xué)校有權(quán)保存學(xué)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(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)；學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版；在不以贏利為目的的前提下，學(xué)?？梢赃m當(dāng)復(fù)制論文的部分或全部?jī)?nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文作者簽名列謄出叼年LL竅L多B經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時(shí)間年月日各密級(jí)的最長(zhǎng)保密年限及書寫格式規(guī)定如下內(nèi)部5年最長(zhǎng)5年，可少于5年秘密★L(fēng)O年最長(zhǎng)10年，可少丁10年機(jī)密★20年最長(zhǎng)20年，可少于20年的國家會(huì)計(jì)準(zhǔn)則，高公允價(jià)值計(jì)量的表著財(cái)務(wù)會(huì)計(jì)的發(fā)，明確的將公允價(jià)的運(yùn)用了這一新的引入公允價(jià)值計(jì)量上實(shí)現(xiàn)了與國際會(huì)價(jià)值的本質(zhì)，公允值在國際、國內(nèi)會(huì)本文先從公允價(jià)值的含義入手，分析公允價(jià)值本身所具有的特性、公允價(jià)值與其它幾種計(jì)量屬性的關(guān)系、公允價(jià)值計(jì)量信息的質(zhì)量特征，而后分析公允價(jià)值的計(jì)量方法，最后分析公允價(jià)值在國際和國內(nèi)會(huì)計(jì)準(zhǔn)則中的應(yīng)用情況。通過分析，筆者得出這樣的結(jié)論公允價(jià)值是一種獨(dú)立的計(jì)量屬性；在我國目前的經(jīng)濟(jì)環(huán)境條件下公允價(jià)值的大量引入是符合現(xiàn)行會(huì)計(jì)計(jì)量需要的；并且在相當(dāng)長(zhǎng)的時(shí)間內(nèi)，公允價(jià)值與歷史成本將長(zhǎng)期并存。關(guān)鍵詞公允價(jià)值特征比較計(jì)量屬性

簡(jiǎn)介：廈門大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則銜接的若干問題探討姓名田甜申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)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(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國所得稅會(huì)計(jì)準(zhǔn)則的應(yīng)用研究姓名甘菲申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師李相志20080501IIABSTRACTWITHTHEDEVELOPMENTOFCHINA’SECONOMYREFMINCOMETAXHASMADEIMPTANTCONTRIBUTIONASTHEACCOUNTINGPRINCIPLESINCOMETAXSYSTEMSCONTINUOUSLYPERFECTINGINOURCOUNTRYTHEINCOMETAXACCOUNTINGWHICHDEALSWITHTHEDIFFERENCESBETWEENACCOUNTINGPRINCIPLESTAXSYSTEMSISCATCHINGPEOPLE’SATTENTIONDAYBYDAYOURINCOMETAXACCOUNTINGPRINCIPLEHASALWAYSBEENCHANGEALLTHETIMETHEMINISTRYOFFINANCEHASISSUEDNEWACCOUNTINGPRINCIPLESTHATINCLUDENEWINCOMETAXACCOUNTINGPRINCIPLEONFEBRUARY152006WHICHISAMILESTONEINTHEHISTYOFOURCOUNTRY’SACCOUNTINGPRINCIPLESIGINALLYONTHEACCOUNTINGPROCESSINGTHECOMPANIESCANCHOOSEONEFROMTWOMETHODSACCDINGTOTHEIRSPECIFICSITUATIONHOWEVERTHENEWINCOMETAXACCOUNTINGPRINCIPLEDERSALLTHECPATIONSUSETHEMETHODOFBALANCESHEETTHATPOPULAROVERSEASTOPROCESSTHEINCOMETAXNOWADAYSTHEREAREMANYPROBLEMSINDEVELOPINGOURINCOMETAXACCOUNTINGPRINCIPLESSUCHASSYSTEMLAWCPATIONACCOUNTINGSTAFFSIMPLEMENTINGTHENEWPRINCIPLESUNITINGTHEENTERPRISEINCOMETAXMAYBEWILLMAKETHEPROBLEMSWSEWEMUSTLOOKFPOLICIESMEASURESTOPERFECTINCOMETAXACCOUNTINGFIRSTLYTHISTHESISINTRODUCESTHEBACKGROUNDSIGNIFICANCEPROCESSMETHODOFTHERESEARCHSECONDLYITREVIEWSTHETHEIESOFINCOMETAXACCOUNTINGTHEHISTICALEVOLUTIONOFOVERSEASLOCALINCOMETAXACCOUNTINGPRINCIPLEDEVELOPMENTINDETAILTHENDETAILEDLISTSTHECONTENTOFTHENEWINCOMETAXPRINCIPLESCOMPARESTHEMAINLYDIFFERENCESINTHEOLDNEWPRINCIPLESTHEIREFFECTSFOLLOWINGINTRODUCESTHEDIFFICULTIESINCONDUCTTHENEWPRINCIPLESCRESPONDINGIMPROVEMENTSTHELASTPARTISTHECONCLUSIONTHEPROSPECTOFTHEINCOMETAXACCOUNTINGKEYWDSINCOMETAXINCOMETAXACCOUNTING，INCOMETAXACCOUNTINGPRINCIPLE

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中國會(huì)計(jì)準(zhǔn)則國際趨同問題及對(duì)策研究基于企業(yè)會(huì)計(jì)實(shí)務(wù)角度的分析姓名連嘉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)國際貿(mào)易學(xué)指導(dǎo)教師林桂軍20070401對(duì)外絳濟(jì)貿(mào)易人學(xué)碩}‘學(xué)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(jiǎn)介：長(zhǎng)沙理工大學(xué)碩士學(xué)位論文我國企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)所得稅法差異及協(xié)調(diào)研究姓名劉小濤申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)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(jiǎn)介：工商管理碩士MBA學(xué)位論文新企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)商業(yè)銀行的影響分析作者一圍萱年級(jí)2004MBA學(xué)號(hào)204120280032定稿時(shí)間20075西南財(cái)經(jīng)大學(xué)的影響等；第四部分對(duì)商業(yè)銀行實(shí)施新會(huì)計(jì)準(zhǔn)則可能存在的問題進(jìn)行了分析，對(duì)如何適應(yīng)新會(huì)計(jì)準(zhǔn)則、推進(jìn)我國商業(yè)銀行穩(wěn)定健康發(fā)展進(jìn)行了探究和思考。最后，本文指出，會(huì)計(jì)準(zhǔn)則的變化不僅是一個(gè)會(huì)計(jì)問題，還會(huì)對(duì)商業(yè)銀行經(jīng)營管理的各個(gè)方面產(chǎn)生影響，商業(yè)銀行應(yīng)在充分關(guān)注新會(huì)計(jì)準(zhǔn)則具體內(nèi)容變化的同時(shí)，深刻領(lǐng)會(huì)這些變化所體現(xiàn)的政策導(dǎo)向和經(jīng)濟(jì)背景，以新會(huì)計(jì)準(zhǔn)則的執(zhí)行為契機(jī)，不斷提高經(jīng)營管理水平，以JIR頁N宏觀經(jīng)濟(jì)發(fā)展和提高自身競(jìng)爭(zhēng)能力的需要。關(guān)鍵詞會(huì)計(jì)準(zhǔn)則商業(yè)銀行影響公允價(jià)值2

簡(jiǎn)介：復(fù)旦大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則下萬能型保險(xiǎn)產(chǎn)品保費(fèi)收入的確認(rèn)與計(jì)量姓名楊海東申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)指導(dǎo)教師顏延20070426053025110楊海東新會(huì)計(jì)準(zhǔn)則下萬能型保險(xiǎn)產(chǎn)品保費(fèi)收入的確認(rèn)與計(jì)量摘要萬能保險(xiǎn)，英文名稱為UNIVERSALLIFEUVL，意為全能的、變幻的壽險(xiǎn)產(chǎn)品。其主要具有儲(chǔ)蓄投資和保險(xiǎn)保障兩方面的功能。20世紀(jì)70一80年代，北美經(jīng)濟(jì)發(fā)生了重大變化，民眾保險(xiǎn)需求也逐漸向彈性靈活方向發(fā)展，比如可以根據(jù)自己的需求調(diào)整保險(xiǎn)金額；保險(xiǎn)費(fèi)交付靈活，在需要用錢時(shí)又可以自由支??；能夠提供長(zhǎng)期保障，并且有穩(wěn)定收益等。由此，世界上第一款萬能壽險(xiǎn)在美國應(yīng)運(yùn)而生。在我國，2000年8月，中國太平洋保險(xiǎn)公司率先在國內(nèi)推出首個(gè)萬能壽險(xiǎn)產(chǎn)品一一太平盛世長(zhǎng)發(fā)兩全保險(xiǎn)萬能型。然而，由于國內(nèi)保險(xiǎn)公司以往在會(huì)計(jì)核算上一直采用金融企業(yè)會(huì)計(jì)制度，對(duì)萬能型保險(xiǎn)產(chǎn)品的保費(fèi)收入沒有根據(jù)該產(chǎn)品的特點(diǎn)核算，造成投保人交納的款項(xiàng)沒有區(qū)分保障部分和投資部分，全部確認(rèn)為保費(fèi)收入，對(duì)真實(shí)的交易性質(zhì)造成扭曲。這一核算的缺陷使得我國保險(xiǎn)企業(yè)與國外保險(xiǎn)企業(yè)的財(cái)務(wù)數(shù)據(jù)不可比，影響了財(cái)務(wù)報(bào)告信息的有用性。2006年2月15日，財(cái)政部發(fā)布了企業(yè)會(huì)計(jì)準(zhǔn)則，提出了保險(xiǎn)合同分拆的理念，要求在能夠可靠計(jì)量的前提下將非保險(xiǎn)合同拆分出來。而鑒于目前保險(xiǎn)行業(yè)中保費(fèi)收入的規(guī)模直接決定了保險(xiǎn)公司在行業(yè)中的排名，分拆處理會(huì)使保險(xiǎn)公司增加新會(huì)計(jì)準(zhǔn)則的轉(zhuǎn)換成本，保險(xiǎn)公司很可能仍然沿用原來的原則確認(rèn)包括投連、萬能、分紅在內(nèi)的新型保險(xiǎn)產(chǎn)品的保費(fèi)收入，而對(duì)保險(xiǎn)合同不進(jìn)行拆分。鑒于以上原因，筆者將從萬能型保險(xiǎn)合同的特性入手，深入的研究和分析其保費(fèi)收入確認(rèn)和計(jì)量時(shí)進(jìn)行分拆處理的合理性與可行性，希望能夠使保險(xiǎn)業(yè)內(nèi)人士及保險(xiǎn)公司財(cái)務(wù)報(bào)表的使用者對(duì)萬能型保險(xiǎn)產(chǎn)品的保費(fèi)收入確認(rèn)和計(jì)量有更深刻的理解，對(duì)新會(huì)計(jì)準(zhǔn)則在這方面的施行提出政策建議。本文的主要內(nèi)容為了盡可能將本人的研究形成一個(gè)較為完整的理論體系并保持邏輯上的一致性，本人對(duì)全文的結(jié)構(gòu)進(jìn)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(nèi)文獻(xiàn)綜述和研究的思路與框架。第二章簡(jiǎn)要介紹萬能型保險(xiǎn)產(chǎn)品的定義、功能，發(fā)展現(xiàn)狀。并分析萬能型保險(xiǎn)產(chǎn)品與其他新型保險(xiǎn)產(chǎn)品，主要是與分紅型保險(xiǎn)產(chǎn)品和投資連接型保險(xiǎn)產(chǎn)品的異同。按下來從萬能型保險(xiǎn)產(chǎn)品的保單條款出發(fā)，研究萬能型保險(xiǎn)產(chǎn)品合同本質(zhì)。

簡(jiǎn)介：廈門大學(xué)博士學(xué)位論文公共選擇視角下國家會(huì)計(jì)準(zhǔn)則國際趨同問題研究澳大利亞會(huì)計(jì)準(zhǔn)則的轉(zhuǎn)換及啟示姓名李泱申請(qǐng)學(xué)位級(jí)別博士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)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R(shí)ELATIVEAGENCIES，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(jiǎn)介：東北財(cái)經(jīng)大學(xué)碩士學(xué)位論文所有者權(quán)益報(bào)告研究基于新舊會(huì)計(jì)準(zhǔn)則對(duì)上市公司影響的比較姓名陳晉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師傅榮20071201第四部分，上市公司2006年年報(bào)凈資產(chǎn)采用新舊準(zhǔn)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(bào)調(diào)查情況，說明采用新準(zhǔn)則對(duì)股東權(quán)益變動(dòng)的影響。第五部分，結(jié)論?？偨Y(jié)所有者權(quán)益報(bào)告研究，說明研究的局限性并討論我國準(zhǔn)則努力的方向。本論文的創(chuàng)新之處主要有以下兩個(gè)方面第一，本文把準(zhǔn)則差異分析作為論文的重點(diǎn)，假定其它非準(zhǔn)則差異因素為可消除因素，暫不考慮，以求深入分析準(zhǔn)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(huì)計(jì)準(zhǔn)則與新會(huì)計(jì)準(zhǔn)則之間主要差異，不是針對(duì)準(zhǔn)則全面的比較，而是僅對(duì)存在的主要差異進(jìn)行比較。第二，把研究對(duì)象定位于新舊會(huì)計(jì)準(zhǔn)則對(duì)上市公司的影響，兩種方式下披露的股東權(quán)益的差異。即研究不僅局限于兩準(zhǔn)則下的利潤表中，而是結(jié)合了資產(chǎn)負(fù)債表，全面分析我國新舊會(huì)計(jì)準(zhǔn)則的差異問題。以2006年代表性上市公司財(cái)務(wù)報(bào)告作為樣本進(jìn)行準(zhǔn)則的差異研究，以填補(bǔ)當(dāng)前研究的空白。對(duì)在上市公司年度財(cái)務(wù)報(bào)告調(diào)查過程中出現(xiàn)的問題進(jìn)行分析和總結(jié)，為準(zhǔn)則建設(shè)提供意見。本文不足之處在于首先，沒有將具體的權(quán)益報(bào)告編制方法與前面的理論分析建立充分的聯(lián)系，對(duì)于方法部分只是做了簡(jiǎn)單的介紹。其次，文中有的問題探討的比較膚淺，這與筆者對(duì)問題的研究和認(rèn)識(shí)程度有關(guān)系，同時(shí)也與問題本身的復(fù)雜性有關(guān)，有很多問題，已經(jīng)超出了筆者的能力范圍。關(guān)鍵詞權(quán)益理論，所有者權(quán)益報(bào)告，固定資產(chǎn)，長(zhǎng)期股權(quán)投資，凈資產(chǎn)Ⅱ

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文中國會(huì)計(jì)準(zhǔn)則國際趨同問題研究姓名張?jiān)聜ド暾?qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師石彥文20070501ABSTRACTWITHTHEGLOBALIZATIONOFTHEWORLDECONOMYANDTHEINTEGRATIONOFTHEWORLDCAPITALMARKETS，ACCOUNTINGASTHEUNIVERSALLANGUAGEOFBUSINESSANDCOMMCRCIALISPLAYINGAVERYIMPORTANTROLEAMUCHHIGHERREQUIREMENTONTHEINTERNATIONALCOMPARABILITYOFTHEFINANCIALINFORMATIONISNEEDEDBYTHEDEVELOPMENTANDEXPANSIONOFTHEINTERNATIONALTRADEINT咖ATIONAIINVESTMENTANDMULTINATIONALCORPORATIONSEARLYINTHE21辯CENTURYINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE0ASQWASSUCCESSFULLYRESTRUCTUREDASINTERNATIONALACCOUNTINGSTANDARDSBOARDIASB，SETANGWTARGETSTOIMPROVETHEINTERNATIONALCOMPARABILITYOFFINANCIALINFORMATIONACHIEVEGLOBALCONVERGENCEOFTHEACCOUNTINGSTANDARDS，MANYACCOUNTINGORGANIZATIONSAROUNDTHEWORLDHAVERESPONDEDTOTHENEWSITUATIONCHIN亂INROSENTYEARS，HASALWAYSFOLLOWEDCLOSELYTHELATESTDEVELOPMENTANDCURRENTTRENDSOFINTERNATIONALHARMONIZATIONANDCONVERGENCEPROGRESSANDTAKESSERIALACTIONSTOIMPROVETHEGLOBALCONVERGENCEONFEBRUARY15TH2006，INCLUDINGABASICACCOUNTINGSTANDARDAND38SPECIFICACCOUNTINGSTANDARDSW辯ISSUEDBYTHEMINISTRYOFFINANCEINCHINAWHICHMEAL塢ASUBSTANTIALCONVERGENCEWITHTHEIERSHASBEENACHIEVEDINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHASBECOMEANEWHOTSPOTTHISARTICLEATTEMPTSTOSORTOUTTHECONCEPTOFINTERNATIONALCONVERGENCEANDTOGETTHEESSENCEOFTHEINTERNATIONALENNVERGANCEBASEDONTHEANALYSISANDSTUDYOFANMBEROFSPECIFICACCOUNTINGSTANDARDS，THEIMPACTONCHILLASECONOMYANDTHEOBSTACLESMAYBEENCOUNTEREDWHENIMPLEMENTINGTHEFLEWACCOUNTINGSTANDARDSSYSTEMWILLBEFOUNDANDFORECASTEDANDSOMEIMPROVEMENTSWILLBESUGGESTEDTHEDEFINITIONOFACCOUNTINGSTANDARDSCONVERGENCEISRAISEDAFTERTHECONCEPTSOFINTERNATIONALIZATION、HARMONIZATIONANDCONVERGENCEOFACCOUNTINGSTANDARDSANDTHEINTERNALRELATIONSARESTATEDTHEDEVELOPMENTPROCESSOFTHEIASCANDREORGANIZATIONOFIASBARESTATEDINTHETHIRDCHAPTERALSOTHEATTITUDESTOWARDSTOTHEIASBOFE強(qiáng)JANDUNITEDSTATESANDTHERECENTCONVERGENCETRENDSA磚INTRODUCEDWHICHPROVETHEVIEWPOINTTHATTHEREALI囂SENEEOFTHECONVERGENCEOFINTERNATIONALACCOUNTINGSTANDARDSISWAROFTHENATIONALINTERESTSSOMESPECIFICACCOUNTINGSTANDARDSAREANALYZEDINTHEFOURTHCHAPTERTOELARI每THECHARACTERISTICSANDINTERNATIONALCONVERGENCEOFTHEN聊CHIN蹴ACCOUNTINGSTANDARDSFINALLYTHEN

簡(jiǎn)介：東北林業(yè)大學(xué)碩士學(xué)位論文采掘行業(yè)上游活動(dòng)會(huì)計(jì)準(zhǔn)則問題研究姓名王忠海申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)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(jiǎn)介：天津大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則下商業(yè)銀行監(jiān)管的研究姓名冷昕鑫申請(qǐng)學(xué)位級(jí)別碩士專業(yè)金融學(xué)指導(dǎo)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(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則實(shí)施對(duì)我國上市公司財(cái)務(wù)報(bào)表的影響姓名李琳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)高級(jí)管理人員工商管理指導(dǎo)教師張新民20080401IIEXECUTIVESUMMARYTHEACCOUNTINGSTARDSFBUSINESSENTERPRISES（HEREINAFTERREFERREDTOASTHE“CHINAACCOUNTINGSTARDS”CAS2006）WASANNOUNCEDONFEB15TH2006BECAMEEFFECTIVEONJAN1ST2007TOALLPUBLICLISTEDCOMPANIESTHEAUTHHASSTUDIEDCOMPAREDCAS2006THEIGINALACCOUNTINGREGULATIONSTOSUMMARIZETHEMAINDIFFERENCESBETWEENTHETWOINCLUDINGBASICSTARD38SPECIFICSTARDTHEAUTHHASALSOANALYZEDTHEIMPACTOFCAS2006ONTHEFINANCIALREPTOFPUBLICLISTEDCOMPANIESINCLUDINGTHEIMPACTONTHESHAREHOLDERS’RIGHTSANNUALPROFITBYTAKINGSAMPLESTATISTICSANALYSISFROMSHANGHAISTOCKEXCHANGEHENCETOIDENTIFYTHENEWSTARDSWHICHHAVEMADEPARTICULARIMPACTONTHEFINANCIALPERFMANCEINADDITIONTHEAUTHHASEXAMINEDTHEIMPACTOFTHENEWACCOUNTINGSTARDSONTHEINFMATIONDISCLOSUREOFPUBLICLISTEDCOMPANIESINTHATTHENEWACCOUNTINGSTARDSWILLEXPEDITEENCUMBERTHEHEALTHYDEVELOPMENTOFTHEECONOMYTHROUGHITSINFLUENCEONTHEQUANTITYQUALITYOFTHEINFMATIONDISCLOSEDTOULTIMATELYINFLUENCETHEFINANCIALRESULTTHEAUTHCONCLUDEDTHATTHEMAININFLUENCEAFTERTHEIMPLEMENTATIONOFTHENEWACCOUNTINGSTARDSONINFMATIONDISCLOSUREOFTHESTOCKMARKETMAINLYLIESATTHEIMPACTOFTHENEWMEASUREMENTATTRIBUTE‘FAIRVALUE’TOTHECONTENTMETHODOFFINANCIALINFMATIONDISCLOSURELASTLYTHEAUTHHASTAKENCHINAAIRLINEASTHEEXAMPLETOCOMPARETHENEWTHEOLDACCOUNTINGREGULATIONINTERMSOFTHEITEMSINTHEFINANCIALREPTTHEFINANCIALRATIOTOCONCLUDETHEIMPACTOFTHENEWACCOUNTINGSTDARDSONTHEFINANCIALREPTOFPUBLICLISTEDCOMPANIESTHEAUTHHASSUMMEDUPTHEFUNDAMENTALIMPACTOFTHENEWACCOUNTINGSTARDSONTHERESULTOFTHEFINANCIALREPTINTHEAREASOFOPERATIONSFINANCIALPERFMANCEOFAPUBLICLISTEDCOMPANYTHROUGHNEWRULESSETINTHENEWREGULATIONONACCOUNTINGOBJECTIVESHYPOTHESISMEASUREMENTATTRIBUTESETCTHECHANGESINTHEACCOUNTINGMANAGEMENTSCHEMEHENCETOINFLUENCETHEFINANCIALDATAINFMATIONDISCLOSUREOFAFINANCIALREPTKEYGLOSSARYNEWACCOUNTINGREGULATION，PUBLICLISTEDCOMPANY，F(xiàn)INANCIALREPT，DIFFERENTIALANALYSIS