簡(jiǎn)介：北京交通大學(xué)碩士學(xué)位論文無形資產(chǎn)新會(huì)計(jì)準(zhǔn)則的適用性及影響研究姓名董雋申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師陳錫生20071101ABSTRACTABSTRACTTHISPAPERSTATETHEDIFFERENCEBETWEENTHENEWINTANGIBLEASSETSRULEANDTHEOLDINTANGIBLEASSETSRULE，STATETHEDIFFERENCEBETWEENTHENEWINTANGIBLEASSETSRULEANDTHEINTERNATIONALINTANGIBLEASSETSRULEITANALYSETHENEWINTANGIBLEASSETSRULESAPPLICABILITYANDEFFECTTHROUGHINTEGRATETHEINSTANCEOFTHECORPORATIONSINOURCEUNTRYTHISPAPERPOIMOUTTHENEWINTANGIBLEASSE。CSRULE’SCHANGE，ADVANTAGEPOSITIONANDINFERIORPOSITIONOFAPPLICABILITYGOODANDBADEFFECTANDTHENADVANCESOMEADVICEINORDERTOMAKECERPORATIOMREGISTERINTANGIBLEASSETSWELLANDTRULYTHISPAPEREMPHASIZETHENEWINTANGIBLEASSETSRULE7SPRACTICALITYTHROUGHRIGOROUSANALYSE，WECANGAINEDSOMECONCLUSIONTHENEWINTANGIBLEASSETSRULE’SAPPLICABILITYISNOTVERYGOODATTHEAFFIRMANCEOFINTANGIBLEASETSATTHEDIVISIONOFRESEARCHEXPENSEANDEXPLOITUREEXPENSEATTHECOMPUTATIONOFRENMANTVALUETHENEWINTANGIBLEASSETSRULECARBRINGMANYAVAILEFFECTSUCHASADVANCETHEDEPENDABILITYOFINNOVATION，GATHERHEADCOUNTRYSSTRENGTHOFINTANGIBLEASSETSBUT，ATTHESANLETIME，THENEWINTANGIBLEASSETSRULEALSOBRINGMANYADVERSEEFFECTSUCHASINCREASEESTIMATIVEDIFFICULTYTOACCOUNTANTS，PRODUCEOCCASIONOFUNMERITEDSURPLUSMANAGEMENTTHISPAPERPUTFORWARDUSEFULADVICEAIMATUPWARDSPROBLEMKEYWORDSINTANGIBLEASSETS；RULE；APPLICABILITYCLASSNO

簡(jiǎn)介：東南大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則背景下縣級(jí)供電公司會(huì)計(jì)核算制度設(shè)計(jì)姓名張海萍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師戚嘯艷20071201ACCOUNTINGSYSTEMDESIGNFORCOUNTY’LEVELPOWERSUPPLYCOMPANYINTHECONTEXTOFTHENEWACCOUNTINGSTANDARDSGRADUATEZHANGHALPINGSUPERVISORQIXIAOYANSOUTHEASTUNIVERSITYABSTRACTONFEBRUARY15，2006THECHINESEMINISTRYOFFINANCEPROMULGATETHENEWENTERPRISEACCOUNTINGSTANDARDWHIEHINCLUDESONEBASICSTANDARDANDTHIRTYEIGHTSPECIFICSTANDARDS111CMOSTSIGNIFICANTFEATUREOFTHENEWACCOUNTINGSTANDARDISTHATITFOLLOWSTHEDEMANDOFTHERAPIDGROWTHANDINTERNATIONALIZATIONOFCHINA’SBOOMINGECONOMYANDACHIEVESCONVERGENCEWITHTHEINTERNATIONALACCOUNTINGSTANDARDSTOSOMEEXTEND11LENEWSTANDARDHASTHESIGNIFICANTMEANINGSANDITSTANDSFORANOTHERBREAKTHROUGHFORTHECONSTRUCTIONOFTHEENTERPRISEACCOUNTINGSYSTEMINCHINAASONEOFTHEL59STATEOWNEDENTERPRISESMANAGEDBYSTATEOWNEDASSETSSUPERVISIONANDADMINISTRATIONCOMMISSIONOFTHESTATECOUNCIL，STATEGRIDCORPORATIONWILLIMPLEMENTTHENEWSTANDARDFROMJANUARY12008COUNTYLEVELPOWERSUPPLYCOMPANIES，ASBRANCHESOFSTATEGRIDCORPORATIONSHOULDCONSIDERTHECONSEQUENCEOFIMPLEMENTATIONANDTHERELEVANTACCOUNTINGMEASUREMENTSTHOROUGHLYTHEPAPERBEGINSWITHTHEDETAILEDDESCRIPTIONOFTHEORIGINANDDEVELOPMENTOFACCOUNTINGSTANDARDS，ANDTHEHISTORYOFTHEACCOUNTINGSTANDARDSINCHIN丑MAINFEATURESOFTHENEWACCOUNTINGSTANDARDAREANALYZEDTHERELATIONBETWEENTHEINTEMATIONALACCOUNTINGSTANDARDSANDACCOUNTINGSTANDARDSINCHINAANDTLLERELATIONB‘TWE∞ACCOUNTINGSTANDARDS，ACCOUNTINGLAWANDRELEVANTACCOUNTINGSYSTEMSA∞D(zhuǎn)ISCUSSEDFURTHERMORE，ACCORDINGTOTHEREALITYOFCOUNTYLEVELPOWERSUPPLYCOMPANIESANDTHEBUSINESSFEATUREANDTHEACCOUNTINGSYSTEMIIL酣DENTERPRISES。THEPAPERFOCUSESONTHEINFLUENCEOFIMPLEMENTINGTHENEWACCOUNTINGSTANDARDSINCOUNTYLEVELPOWERSUPPLYCOMPANIESFINALLYACCORDINGTOTHECOUNTYLEVELPOWERSUPPLYCOMPANIES’BUSINESSFEATUREINTHECONTEXTOFTHENEWACCOUNTINGSTANDARDTHEDESIGNOFTHEACCOUNTINGSYSTEMWHICHRELATESTOTHEACCOUNTINGORGANIZATION，PERSONALRESPONSIBILITYJOURNEYENTRIES，ACCOUNTINGPOLICIES，ACCOUNTINGREPORTS，KEYACCOUNTINGINDICATORSANDETE，ISPRESENTEDINTHEPAPERHOPETHEPAPERWILLPROVIDEAGOODGUIDANCEFORCOUNTYLEVELPOWERSUPPLYCOMPANIESINIMPLEMENTINGTHENEWACCOUNTINGSTANDARDSKEYWORDSENTERPRISEACCOUNTINGSTANDARD，ACCOUNTINGSYSTEM，ⅡEFFECTANALYSES，DESIGN

簡(jiǎn)介：蘭州理工大學(xué)碩士學(xué)位論文非貨幣性資產(chǎn)交換會(huì)計(jì)準(zhǔn)則的相關(guān)問題研究姓名田春曉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師牛成喆20071030ABSTRACTNONMONETARYASSETSEXCHANGEISASPECIALANDNONRECURRINGTRANSACTIONWITHSOMENONMONETARYASSETS，SUCHASINVENTORY，F(xiàn)IXEDASSETS，INTANGIBLEASSETSANDLONGTERMEQUITYINVESTMENTSTHESETRANSACTIONS，ONETHEONEHAND，PROVIDENEWAPPROACHESF6RENTERPRISESTOMEETTHENEEDSOFPRODUCTIONANDOPERATIONANDEXPEDITETHETURNOVEROFTHEIRFLLNDS，BUTATTHESAMETIME，THEYHAVELEDTOSOMEPROBLEMS，SUCHASSOMECOMPANIESMAKINGUSEOFNONMONETARYASSETSEXCHANGETOMANIPULATETHEIRPROFITS，WHICHHAVEAGREATERIMPACTONACCOUNTINGTHEORYANDPRACTICESO，ITHASBECOMEANURGENTISSUETHATHOWTOREGULATETHEACCOUNTINGTREATMENTANDTHEDISCLOSUREOFRELATEDINFORMATIONOFNONMONETARYASSETSEXCHANGEINCHINA，THEFIRSTACCOUNTINGSTANDARDFBRNONI】咀ONETARYTRANSACTIONSWHICHINTRODUCEDANDMADEFLLLLYUSEOFFAIRVALUEANDACHIEVEDINTERNATIONALCONVERGENCEOFACCOUNTINGPRACTICESINITIALLY，WASISSUEDBYMINISTRYOFFINANCEONJUNE28，1999ANDWASIMPLEMENTEDONJANUARYL，2000INA11ENTERPRISESINCLUDING1ISTEDCOMPANIESBUTJUSTOVERAYEAR’STIME，DUETOLISTEDCOMPANIESUSINGFAIRVALUETOMANIPULATENONMONETARYEXCHANGEPROFITS，THECRITERIAHADBEENREVISEDTOMEASURETHEVALUATIONOFEXCHANGEASSETSATBOOKVALUEANDBASICALLYSTOPPEDTHEUSEOFFAIRVALUEONJANUARY18，2001ONFEBRUARYL5，2006THEMINISTRYOFFINANCEISSUEDCOMPAREDWITHTHEORIGINALOF1999ANDREVISEDEDITIONOF2001，THENEWACCOUNTINGSTANDARDHASSOMENEWCHANGES，SUCHASANEVIDENTGUIDINGPRINCIPLESANDINTRODUCTIONOFTHECOMMERCIALREALANDREDEFINITIONOFTHEFAIRVALUEPOSITIONANDROLE，TOREFLECTECONOMICREALOFNONMONETARYII

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)保險(xiǎn)會(huì)計(jì)新準(zhǔn)則缺陷及完善構(gòu)想姓名劉玉煥申請(qǐng)學(xué)位級(jí)別碩士專業(yè)保險(xiǎn)學(xué)指導(dǎo)教師艾孫麟徐華20071101我田保險(xiǎn)會(huì)計(jì)新準(zhǔn)則缺陷廈完善構(gòu)想了‘保險(xiǎn)法的需要，修訂后的保險(xiǎn)法規(guī)定財(cái)產(chǎn)保險(xiǎn)公司和入壽保險(xiǎn)公司可以同時(shí)經(jīng)營(yíng)意外傷害保險(xiǎn)和短期健康保險(xiǎn)，因而保險(xiǎn)會(huì)計(jì)制度面臨新的調(diào)整，現(xiàn)在新準(zhǔn)則規(guī)定的原保險(xiǎn)合同分類標(biāo)準(zhǔn)較好地解決了這一問題；新準(zhǔn)則關(guān)于準(zhǔn)備金充足性泓試符合謹(jǐn)慎性原貼。保險(xiǎn)的承保對(duì)象是風(fēng)險(xiǎn)，具有很大的不確定性，并且負(fù)債占資產(chǎn)的絕大部分，其中大部分負(fù)債是以準(zhǔn)備金的形式存在的，為穩(wěn)定保險(xiǎn)公司的經(jīng)營(yíng)和客戶利益，進(jìn)行準(zhǔn)備金充足性測(cè)試具有重大現(xiàn)實(shí)意義；新準(zhǔn)則對(duì)分出業(yè)務(wù)的確認(rèn)時(shí)點(diǎn)要求符合權(quán)責(zé)發(fā)生制原則新準(zhǔn)則要求原保險(xiǎn)合同與再保險(xiǎn)合同獨(dú)立核算符合可比性原則保險(xiǎn)會(huì)計(jì)新準(zhǔn)則對(duì)投資收益的確認(rèn)可改善保險(xiǎn)公司的利潤(rùn)表，由多步式到一步式，可在一定程度上收斂目前“以保費(fèi)論英雄”的風(fēng)氣保險(xiǎn)會(huì)計(jì)新準(zhǔn)則增加了保險(xiǎn)公司財(cái)務(wù)報(bào)表列報(bào)的范圍，將可靠性和相關(guān)性貫徹始終，使會(huì)計(jì)信息透明性增強(qiáng)。但是保險(xiǎn)會(huì)計(jì)新準(zhǔn)則還存在一些缺陷，為此筆者以會(huì)計(jì)核算原則為理論基礎(chǔ)逐章探討了保險(xiǎn)會(huì)計(jì)新準(zhǔn)則的不足之處，并提出相應(yīng)改進(jìn)建議，這也是本文重點(diǎn)所在。第二部分、保險(xiǎn)會(huì)計(jì)新準(zhǔn)則難以分拆混合保險(xiǎn)合同。盡管新準(zhǔn)貝．JJQL進(jìn)了“保險(xiǎn)風(fēng)險(xiǎn)”的概念，也主張對(duì)混合保險(xiǎn)合同分拆核算。但是由于“保險(xiǎn)風(fēng)險(xiǎn)”的定義比較模糊，沒有一個(gè)具體的區(qū)分標(biāo)準(zhǔn)，不同的理解可能會(huì)產(chǎn)生不一致的會(huì)計(jì)處理方式。即對(duì)于同樣的合同，不同保險(xiǎn)人可能會(huì)有不同的會(huì)計(jì)處理，數(shù)據(jù)缺乏可比性；保險(xiǎn)會(huì)計(jì)額準(zhǔn)則也未對(duì)“重大保險(xiǎn)風(fēng)險(xiǎn)”進(jìn)行要求，這將使得混合保險(xiǎn)合同的分拆難以進(jìn)行，導(dǎo)致保費(fèi)虛增，并與國(guó)際保險(xiǎn)業(yè)統(tǒng)計(jì)口徑不一致。為此筆者建議借鑒國(guó)際做法明確界定“保險(xiǎn)風(fēng)險(xiǎn)”，并對(duì)“重大保險(xiǎn)風(fēng)險(xiǎn)”進(jìn)行要求，以便分拆混合保險(xiǎn)合同。第三部分、保單取得成本POLICYACQUISITIONCOSTS會(huì)計(jì)處理方式的選擇。本章也是探討的重點(diǎn)。當(dāng)前保單取得成本的核算范圍以及確認(rèn)與計(jì)量方法是國(guó)際保險(xiǎn)會(huì)計(jì)界討論較多的內(nèi)容。這涉及到資產(chǎn)負(fù)債法和遞延匹配法的選擇問題，前者是把取得成本直接計(jì)入當(dāng)期損益，后者則是把取得成本視為一項(xiàng)遞延資產(chǎn)，采用不同的方法會(huì)直接影響某一會(huì)計(jì)期間的損益。新準(zhǔn)則主張保單取得成本費(fèi)用化，IFRS4既未禁止也未要求企業(yè)把保單取得成本作遞延處理，也未規(guī)定可遞延的保單取得成本的種類、攤銷期和攤銷方法，以及2

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)上市公司利潤(rùn)操縱影響研究姓名張愛秋申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉志翔20080314首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)上市公司利潤(rùn)操縱影響研究IIABSTRACTON15FEB,2006,MINISTRYOFFINANCEISSUEDNEWACCOUNTINGSTANDARDSSYSTEM,WHICHISHIGHLYHARMONYWITHINTERNATIONALACCOUNTINGSTANDARDSEFFECTOFNEWACCOUNTINGSTANDARDSTOWARDSPROFITMANIPULATIONOFCOMPANIESWHICHHAVECOMEINTOTHEMARKETSHASINCURREDBROADATTENTIONANDHOTDISCUSSIONTHISARTICLEFOCUSESONTHEISSUINGOFNEWACCOUNTINGSTANDARDS,VIATHESTUDYOFEFFECTOFNEWACCOUNTINGSTANDARDSTOWARDSPROFITMANIPULATIONOFLISTINGCOMPANIES,TAKINGTHEESTABLISHMENTOFACCOUNTINGSTANDARDS,ACCOUNTINGSUPERVISAL,INTERNALGOVERNANCESTRUCTUREASMASTERSTROKE,AMONGWHICHBACKGROUNDOFNEWACCOUNTINGSTANDARDS,COMPARISONOFNEWANDOLDACCOUNTINGSTANDARDSRUNTHROUGHTHEWHOLEARTICLEFINALLY,THEARTICLECOMESTOCONSTRUCTIVECONCLUSIONWHICHCANPROVIDEREFERENCETOWARDSVALIDREFRAININGOFPROFITMANIPULATIONBEHAVIORTHISPAPERBEGINSWITHTHERELATIONSHIPOFPROFITMANIPULATIONANDSURPLUSMANAGEMENT,DEFININGPROFITMANIPULATIONASCORPORATIONBEHAVIOROFINCREASINGORREDUCINGPROFITVIAILLEGALMEANSREASONSOFPROFITMANIPULATIONISVARIOUS,THISARTICLEREFERSTOINEVITABILITYANDPOSSIBILITYOFGIVINGBIRTHTOPROFITMANIPULATION,MAINLYFOCUSINGONNECESSARYCONDITIONSOFCOMINGINTOTHEMARKET,LIMITATIONOFACCOUNTINGSTANDARDS,ACCOUNTINGPRINCIPLES,INSTITUTIONOFESTABLISHINGACCOUNTINGSTANDARDSANDACCOUNTINGSUPERVISALTHROUGHTHESTUDYOFCERTAINITEMSOFNEWACCOUNTINGSTANDARDS,THEARTICLECOMESTOTHEFOLLOWINGCONCLUSIONWITHTHEEXECUTIONOFTHENEWACCOUNTINGSTANDARDS,SOMETRADITIONALMETHODSOFPROFITMANIPULATIONWILLBEOFNOEFFECTINTHEMEANWHILE,NEWSPACEWILLBEPROVIDEDTOPROFITMANIPULATIONUPONABOVESTUDY,THEARTICLEPROVIDESDEFENDINGMEASURESANDSOMESUGGESTIONSABOUTHOWTOREFRAINPROFITMANIPULATIONSOMECONSIDERATIONISSTATEDATTHEENDOFTHEPAPER,WITHOURACCOUNTINGSTANDARDS’HARMONYWITHINTERNATIONALSITUATION,PROFITMANIPULATIONCANONLYBEREFRAINEDAVAILABLYINSTEADOFBEINGELIMINATEDKEYWORDSNEWACCOUNTINGSTANDARDSPROFITMANIPULATIONACCOUNTINGSTANDARDSESTABLISHMENTACCOUNTINGSUPERVISAL

簡(jiǎn)介：I摘要隨著會(huì)計(jì)準(zhǔn)則的復(fù)雜化和利益主體的多元化，相關(guān)主體間的利益爭(zhēng)奪已經(jīng)成為會(huì)計(jì)準(zhǔn)則制定中不可回避的現(xiàn)實(shí)問題。會(huì)計(jì)準(zhǔn)則的復(fù)雜化主要取決于不同會(huì)計(jì)準(zhǔn)則對(duì)相關(guān)主體利益格局的影響以及相關(guān)主體之間的力量對(duì)比。對(duì)準(zhǔn)則制定主體來說，面臨的主要問題是如何在會(huì)計(jì)準(zhǔn)則制定中尋求利益均衡的位置，即如何制定會(huì)計(jì)準(zhǔn)則的復(fù)雜程度；對(duì)其他利益主體來說，面臨的主要問題是如何在會(huì)計(jì)準(zhǔn)則制定中尋求自身利益的最大化，即如何選擇會(huì)計(jì)準(zhǔn)則的復(fù)雜程度。利益主體的多元化主要取決于會(huì)計(jì)準(zhǔn)則制定中相關(guān)主體的利益取向。不同的利益取向?qū)е虏煌臅?huì)計(jì)準(zhǔn)則制定目標(biāo)，必然會(huì)導(dǎo)致會(huì)計(jì)準(zhǔn)則制定的利益糾紛?？傊瑫?huì)計(jì)準(zhǔn)則是一種利益關(guān)系的格局，其制定不僅是會(huì)計(jì)規(guī)范的技術(shù)問題，還是關(guān)乎利益沖突的協(xié)調(diào)問題。那么，如何才能在準(zhǔn)則制定過程中協(xié)調(diào)相關(guān)主體間的利益沖突，實(shí)現(xiàn)帕累托最優(yōu)如何才能制定出高質(zhì)量的會(huì)計(jì)準(zhǔn)則因此，研究會(huì)計(jì)準(zhǔn)則制定的利益協(xié)調(diào)對(duì)于完善會(huì)計(jì)準(zhǔn)則制定具有重大的理論和現(xiàn)實(shí)意義。本文試圖從會(huì)計(jì)準(zhǔn)則制定的相關(guān)理論出發(fā)，通過對(duì)會(huì)計(jì)準(zhǔn)則制定利益沖突和利益協(xié)調(diào)的系統(tǒng)分析，從而探討我國(guó)會(huì)計(jì)準(zhǔn)則制定利益協(xié)調(diào)的現(xiàn)實(shí)途徑，希望通過研究能夠解決以下問題1、從利益協(xié)調(diào)的角度，重新認(rèn)識(shí)會(huì)計(jì)準(zhǔn)則的性質(zhì)。2、研究會(huì)計(jì)準(zhǔn)則制定利益沖突的主要表現(xiàn)形式。3、從博弈和經(jīng)濟(jì)學(xué)的角度，分析利益協(xié)調(diào)對(duì)會(huì)計(jì)準(zhǔn)則制定的影響。4、探討我國(guó)會(huì)計(jì)準(zhǔn)則制定利益協(xié)調(diào)的現(xiàn)實(shí)途徑。全文共五章。第一章是引言。主要對(duì)本文的研究背景及意義、國(guó)內(nèi)外相關(guān)文獻(xiàn)回顧、研究思路和研究方法、創(chuàng)新及特色進(jìn)行闡述。第二章是會(huì)計(jì)準(zhǔn)則制定的相關(guān)理論。首先，對(duì)會(huì)計(jì)準(zhǔn)則的性質(zhì)進(jìn)行了新的界定；其次，對(duì)經(jīng)濟(jì)后果理論、博弈論和經(jīng)濟(jì)學(xué)理論進(jìn)行了詳細(xì)闡述。第三章是會(huì)計(jì)準(zhǔn)則制定的利益沖突。本章論述了會(huì)計(jì)準(zhǔn)則制定利益沖突的必然性，重點(diǎn)分析了會(huì)計(jì)準(zhǔn)則制定利益沖突的主要表現(xiàn)形式。第四章是會(huì)計(jì)準(zhǔn)則制定的利益協(xié)調(diào)。本章通過明確會(huì)計(jì)準(zhǔn)則制定目標(biāo)的利益協(xié)調(diào)觀，說明會(huì)計(jì)準(zhǔn)則制定利益協(xié)調(diào)的必要性，并采用博弈理論和經(jīng)濟(jì)

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)上市公司股票期權(quán)會(huì)計(jì)問題研究基于新會(huì)計(jì)準(zhǔn)則的視角姓名趙立申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師潘學(xué)模20071101我國(guó)上市公司股票期權(quán)會(huì)計(jì)問題研究基于新會(huì)計(jì)準(zhǔn)則的嬰角第三部分，股票期權(quán)會(huì)計(jì)確認(rèn)問題研究。本部分對(duì)當(dāng)前存在的幾種不同確認(rèn)觀點(diǎn)進(jìn)行了分析評(píng)價(jià)，并做出了費(fèi)用觀的合理性分析；結(jié)合新準(zhǔn)則闡述、分析了我國(guó)上市公司股票期權(quán)確認(rèn)過程的變革，同時(shí)就新準(zhǔn)則中“可行權(quán)權(quán)益工具數(shù)量的最佳估計(jì)”和新準(zhǔn)則中存在的灰色地帶提出了自己的觀點(diǎn)第四部分，股票期權(quán)會(huì)計(jì)計(jì)量問題研究。這一部分對(duì)股票期權(quán)計(jì)量目的確定及計(jì)量基礎(chǔ)進(jìn)行了分析與評(píng)價(jià)，從而提出授予日計(jì)量和公允價(jià)值計(jì)量的國(guó)際趨勢(shì)；結(jié)合新準(zhǔn)則比較了我國(guó)上市公司股票期權(quán)會(huì)計(jì)計(jì)量方法的轉(zhuǎn)變，并結(jié)合我國(guó)實(shí)際國(guó)情提出應(yīng)分情況選擇計(jì)量基礎(chǔ)而不是實(shí)行“一刀切”的觀點(diǎn)。第五部分，股票期權(quán)會(huì)計(jì)記錄問題研究。本部分主要探討股票期權(quán)的會(huì)計(jì)賬戶的設(shè)置，并通過具體案例描述了其采用公允價(jià)值確認(rèn)為費(fèi)用的會(huì)計(jì)記錄流程，是對(duì)其確認(rèn)與計(jì)量具體會(huì)計(jì)操作的直觀演示。第六部分，股票期權(quán)會(huì)計(jì)報(bào)告問題研究。本部分先對(duì)新準(zhǔn)則下股票期權(quán)會(huì)計(jì)報(bào)告的規(guī)定進(jìn)行了評(píng)價(jià)，之后提出了對(duì)我國(guó)上市公司股票期權(quán)會(huì)計(jì)報(bào)告新途徑的探索，即將表內(nèi)確認(rèn)與表外披露相結(jié)合的方式。本文的主要觀點(diǎn)L、關(guān)于股票期權(quán)是否應(yīng)確認(rèn)為公司費(fèi)用。股票期權(quán)的薪酬性質(zhì)決定了其必然應(yīng)計(jì)入公司相應(yīng)成本和費(fèi)用。盡管新準(zhǔn)則未對(duì)股東轉(zhuǎn)讓股票作出規(guī)定，但本文認(rèn)為股東轉(zhuǎn)讓股票同屬公司所有者向員工支付股票期權(quán)以獲取服務(wù)，因此同樣應(yīng)將其納入公司費(fèi)用。2、關(guān)于股票期權(quán)是否應(yīng)以公允價(jià)值計(jì)量。盡管公允價(jià)值具有無可比擬的優(yōu)勢(shì)，它只能代表國(guó)際潮流，代表一個(gè)發(fā)展方向，在我國(guó)實(shí)際國(guó)情中，應(yīng)分別上市公司的性質(zhì)和發(fā)展程度來進(jìn)行計(jì)量，而不是“一刀切”地實(shí)行公允價(jià)值計(jì)量。3、關(guān)于股票期權(quán)的表內(nèi)確認(rèn)?，F(xiàn)行新準(zhǔn)則只規(guī)定了股票期權(quán)應(yīng)于表外披露，沒有將其納入表內(nèi)披露范圍，但為了更好地體現(xiàn)會(huì)計(jì)報(bào)告“真實(shí)，公允、充分披露”的原則和適應(yīng)國(guó)際上對(duì)于金融衍生產(chǎn)品的會(huì)計(jì)報(bào)告存在從表外披露到表內(nèi)披露的轉(zhuǎn)變趨勢(shì)，本文認(rèn)為，作為企業(yè)會(huì)計(jì)報(bào)告的一部分，股票期權(quán)的會(huì)計(jì)報(bào)告也應(yīng)納入表內(nèi)確認(rèn)本文的主要貢獻(xiàn)2

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)則對(duì)上市公司利潤(rùn)操縱行為的影響研究姓名武君紅申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師錢愛民20070401ON15FEB，2006，MINISTRYOFFINANCEISSUEDNEWACCOUNTINGSTANDARDSSYSTEM，WHICHISHIGHLYHARMONYWITHINTERNATIONALACCOUNTINGSTANDARDSEFFEJTOFNEWACCOUNTINGSTANDARDSTOWARDSPROFITMANIPULATIONOFLISTINGCOMPANIESHASINCURREDBROADATTENTIONANDHOTDISCUSSIONTHISARTICLEFOCUSESONTHEISSUINGOFNEWACCOUNTINGSTANDARDS，VIATHESTUDYOFEFFECTOFNL朗CQACCOUNTINGSTANDARDSTOWARDSPROFITMANIPULATIONOFLISTINGCOMPANIES，TAKINGTHEESTABLISHMENTOFACCOUNTINGSTANDARDS，ACCOUNTINGSUPERVISAL，INTERNALGOVERNANCESTRUCTUREASMASTCROSTONE，AMONGWHICHBACKGROUNDOFNEWACCOUNTINGSTANDARDS，COMPARISONOFNEWANDOLDACCOUNTINGSTANDARDSRUNTHROUGHTHEWHOLEARTICLETHISPAPERBEGINSWITHTHERELATIONSHIPOFPROFITMANIPULATIONANDSURPLUSMANAGEMENT，DEFININGPROFITMANIPULATIONASCORPORATIONBEHAVIOROFINCREASINGORREDUCINGPROFITVIAILLEGALMEALLSREASONSOFPROFITMANIPULATIONISEXCESSIVE，THISARTICLEREFERSTOTHEINEVITABILITYANDCHANCINESSOFGIVINGBINHTOPROFITMANIPULATIONMAINLYFOCUSING011LOCALIZATIONOFACCOUNTINGSTANDARDS，ACCOUNTINGPRINCIPLES，INSTITUTIONOFESTABLISHINGACCOUNTINGANDACCOUNTINGSUPERVISALTHROUGHTHESTUDYOFCERTAINITEMSOFNEWACCOUNTINGSTANDARDSTHEARTICLEPROVIDESSOMESUGGESTIONSABOUTHOWTEFRAINPROFITMANIPULATIONANDSOMECONSIDERATIONISSTATEDATTHEENDOFTHEPAPERWHICHISABOUTWHETHERORNOTTHENEWACCOUNTINGSTANDARDSSUITTHESITUATIONOFCHINAPROFITMANIPULATIONCANONLYBEREFRAINEDINSTEADOFBEINGELIMINATEDITKEYWORDSNEWACCOUNTINGSTANDARDS；PROFITMANIPULATION；ACCOUNTINGSTANDARDSESTABLISHMENT；ACCOUNTINGSUPERVISALⅡ

簡(jiǎn)介：大連理工大學(xué)碩士學(xué)位論文A公司執(zhí)行新會(huì)計(jì)準(zhǔn)則的會(huì)計(jì)處理探討姓名侯斯銘申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師張啟鑾20071117A公司執(zhí)行新會(huì)計(jì)準(zhǔn)則的會(huì)計(jì)處理探討THEDISCUSSIONONACCOUNTINGTREATMENTSBYIMPLEMENTINGNEWACCOUNTINGSTANDARDSOFACO，LTDNSTRACTTHEM蛐OFFINANCEISSCDNEWACCOUNTINGSTANDARDSSYSTEMWHICHINCLUDESO∞BASICACCOUNTINGSTANDARDAND38IDIOGRAPHICACCOUNTINGSTANDARDSON15一FEBIN2006ANDWHICHHASBEENPUTINTOPRACTICEAMONGLISTEDCOMPANIESFROM1。，JANIN2007ITINDICATESTHATCHINESEENTERPRISEACCOUNTINGSTANDARDSSYSTEMHASBEENCONSTITUTEDFORMALLYWHICHFITSBOTHOFTHEREQUIREMENTSOFCHINESEECONOMICDEVELOPMENTSANDTHEINTERNATIONALTRENDINGLISTEDCOMPANIESESPECIALLYTHECOMPANIESOFPREPARINGISSUESHARESWILLFACEMANYQUESTIONSABOUTACCOUNTINGTREATMENTSBYTHEHISTORICALINNOVATIONOFACCOUNTINGSTANDARDSACO。LTDCACOMPANY“WHICHISTHEOBJECTOFTHERESEARCHINTHEARTICLEISACOMPANYOFPREPARINGISSUESHARESBASINGONTHEACTUALSITUATIONTHEARTICLEDISCUSSESTHEMAINLYEFFECTSBYIMPLEMENTINGTHENEWACCOUNTINGSTANDARDSSUCH蠲LONGTERMINVESTMENTGOVERNMENTSUBSIDYANDINCOMETAXTHEARTICLEBOTHANALYSESTHEACCOUNTINGTREATMENTPROBLEMSWHICHHAPPENEDBYIMPLEMENTINGTHEFLEWACCOUNTINGSTANDARDSANDPUTSFORWARDREASONABLEADJUSTMENTSFINALLYBYCOMPARINGTHEFINANCIALINDEXESB哦W啪THEN州ACCOUNTINGSTANDARDSANDTHEOLDACCOUNTINGSTANDARDS，THEARTICLECOMESTOACONCLUSIONITDEEAN’TINFLUENCEACOMPANYTOREFERTHEDATATOCOMEINTOTHEMARKETTHOUGHTHEFINANCIALINDEXESHASBEENCHANGEDBYIMPLCMCOTINGTHEFLEWACCOUNFIUGSTANDARDSKEYWORDSNEWACCOUNTINGSTANDARDS；INTERNATIONALCONVERGENCE；ACCOUNTINGTREATMENT；ACEOUNTINGITEM

簡(jiǎn)介：中美民間非營(yíng)利組織會(huì)計(jì)準(zhǔn)則體系比較研究本論文是作者在參加以下科研課題基礎(chǔ)上完成的，屬于以下科研課題的一部分課題名稱企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用研究課題來源企事業(yè)單位委托項(xiàng)目課題負(fù)責(zé)田中禾校內(nèi)賬號(hào)407432301ABSTRACTASAFORMOFSOCIETYORGANIZATION，NONPROFITORGANIZATIONSHAVEPLAYEDANIMPORTANTROLEINTHEDEVELOPMENTOFSOCIALECONOMYTHROUGHOUTTHEWORLD．ONACCOUNTOFTHEHIGHLYDEVELOPMENTINNONGOVERNMENTALNONPROFITORGANIZATIONFIELD，ITISNECESSITYANDURGENCYTOSETACCOUNTINGSTANDARDSFORTHESEORGANIZATIONSINORDERTOIMPROVETHEIRFINANCIALREPORTINGQUALITYASWELLASTHEIRGOVERNANCEINCHINA．THENONGOVERNMENTALNONPROFITORGANIZATIONACCOUNTINGSYSTEMISSUEDBYTHEMINISTRYOFFMANCEISGREATACHIEVEMENTINTHEPROCESSOFACCOUNTINGREFORM，WHICHHASFILLEDINTHEGASINACCOUNTINGMANAGEMENTANDACCOUNTINGSYSTEMOFNONGOVERNMENTALORGANIZATION．INTHISBACKGROUND，THISPAPERSTUDIESAMERICAN’SNONGOVERNMENTALNONPROFITORGANIZATIONACCOUNTINGSTANDARDSSYSTEMCOMPARINGWITHTHATOFOURS，ANDANALYSESTHEDIFFERENCEBETWEENTHEM．BASEDONITSEFFECTIVEEXPERIENCE，THISPAPERPROPOSESPRELIMINARYPERSPECTIVESINIMPROVINGOURACCOUNTINGSTANDARDSSYSTEM．THEWHOLEPAPERCONSISTSOFTHREEPARTSTHEFIRSTPARTCOMPARESTHECONFINESOFNONGOVERNMENTALNONPROFITORGANIZATIONANDSUMMARIZESTHETWOCOUNTRIES’CURRENTCONDITIONSOFACCOUNTINGSTANDARDSSYSTEMSFROMTHEIRDEVELOPMENTINORDERTOEXPLAINTHEIRSIMILARITIESANDDIFFERENCES；THESECONDPARTISTHEMAINBODYOFCONTENTCOMPARISONOFTWOCOUNTRIES’NONGOVERNMENTALNONPROFITORGANIZATIONSACCOUNTINGSTANDARDSSYSTEM．BASEDONTHEEFFECTIVENESSOFAMERICANEXPERIENCE，THISPARTPUTSFORWARDOFTHEIDEAOFMACROSCOPICALLYMANAGEMENTASSUMPTIONANDCONCEIVESADDINGTHEBALANCETOTHEACCOUNTINGELEMENTSANDSOON；THET11IRDPART．BASEDONTHEFORMERCONCLUSION，PUTFORTLLTHESUGGESTIONTOOURNONGOVERNMENTALNONPROFITORGANIZATIONSACCOUNTINGSTANDARDSSYSTEMKEYWORDSSINOAMERICAN；NONGOVEMMENTALNONPROFITORGANIZATION；ACCOUNTINGSTANDARDSSYSTEM；COMPARE

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