簡介：對外經(jīng)濟貿(mào)易大學碩士學位論文新舊會計準則下虧損上市公司盈余管理行為研究與實證分析姓名周亮申請學位級別碩士專業(yè)會計學指導(dǎo)教師王秀麗20090401ABSTRACTEARNINGSMANAGEMENTISANEUTRALCONCEPT,BUTTOSOMECOMPANIESITHASSOMESPECIALMEANINGS．FOREXAMPLE，BECAUSEOFTHEPRINCIPLEOF“SPECIALTREATMENT“ANDDELISTINGOFCHINA，LOSSLISTEDCOMPANIESMAYUSEDIFFERENTWAYSTOACHIEVETHEIREARNINGSMANAGEMENTOBJECTIVES．TOSOMEEXTENT,ITISONEOFTHEBESTWAYTORESTRAINEARNINGSMANAGEMENTBYCONSTITUTEASERIESOFPERFECTACCOUNTINGSTANDARDS．ASEARLYASTHENEWACCOUNTINGSTANDARDSPUBLISHEDIN2006，PEOPLEHAVEBEENCOMMENTINGABOUTITSINFLUENCEONCHINESECOMPANIES，ESPECIALLYONTHEEARNINGSMANAGEMENTBEHAVIOR．NEWACCOUNTINGSTANDARDSHAVEBEENFIRSTLYIMPLEMENTEDFORTWOYEARSSINCE1STJAN，2007，BUTTHESTUDYONTHEEFFECTIVENESSOFNEWACCOUNTINGSTANDARDSSTILLFOCUSESONPROGNOSTICATIONANDNOBODYCONDUCTANYEMPIRICALSTUDYINTOIT．SOTHISPAPERAIMSTOSUPPLYAGAPINTHEFIELDTHEPAPERFIRSTLYINTRODUCESTHEBASICTHEORYOFEARNINGSMANAGEMENTBYGIVINGANNEWDEVMITION，ITSCHARACTERISTICSANDTHEREASONSOFARISEOFEARNINGSMANAGEMENT．THEN，BYUSINGNORMATIVERESEARCH，THEPAPERSTUDIEDTHEINFLUENCEONCHINESECOMPANIES；ESPECIALLYTHELOSSLISTEDCOMPANIES，ANDFINDSOUTTHEDIFFERENCEINTHECHOICEOFWAYSOFEARNINGSMANAGEMENT．THENEXTPARTISTHEMOSTIMPORTANT．BYUSINGHYPOTHETICALTESTANDLINEARREGRESSION,THEPAPERANALYSESSAMPLESOFTARGETCOMPANIES，WHICHCANBEDIVIDEDINTOTWOPARTSACCORDINGTOTHETIMETHEYBECOMECOMPANIESWITHPOSITIVEPROFIT,ANDFINDTHATTHEWAYTHELOSSCOMPANIESUSETOGETAPOSITIVEPROFITIN2007ISDIFFERENTFROM曲AFOF2006。THISDEMONSTRATESTHEEFFECTIVENESSINRESTRAININGEARNINGSMANAGEMENT．THELASTPARTISABOUTTHECONCLUSIONOFTHESTUDYANDSOMESUGGESTIONFORFURTHERPERFECTINGOFTHEACCOUNTINGSTANDARDSKEVWORDSNEWACCOUNTINGSTANDARDS，LOSSCOMPANIES，EARNINGSMANAGEMENTN

簡介：西北大學碩士學位論文我國新會計準則下公允價值相關(guān)應(yīng)用問題研究姓名史麗蕓申請學位級別碩士專業(yè)會計學指導(dǎo)教師張元智20080612ABSTRACTABSTRACTEⅪTE印一SEFAIRVALUEMEASUREMENTHASALWAYSBEENONEOFMEMOSTCHALLENGINGISSUESINTHEIMEMATIONALACCOUILTINGTHEOWFORE仔ONTINTHERECENTDECADESBECAUSEFAIRVALUEMEASUREMENTCALLPROVIDETHEREALITYP‘，●M士。徹ATLONTONVESTORS，LTCALLHELP1NVESTORSTOMAKERIGHTDECISIONNOWITBECOMESONEOFACCEPTEDACCOUNTINGMEASUREMENTA嘶BUTEINTHEDEVELOPEDCOLMTRIESNOWCHINAJOILLSINTHEWB訂DTRADEO瑪ANIZATIONWTO，INORDERTOADAPTTOSUCHSITUATIONANDTOPROMOTETHEDEVELOPMENTOFTHESOCIALISTM缸KETECONOMY，THELNINIS仃YOFFINANCEISSUEDNEWACCOUNTINGSTALLD硼SONFEBM叫L5，2006THEFAIRVALUEMEASUREMENTMODEWASREIN仃ODUCED，ANDCANLEINTOE虢CTINTHEMGEOFQUOTEDCOMPANIESONJAILUA巧1，2007THEAPPLICATIONOFFAIRVALUEU11DERGOESITERATIVEPHASEINCHINACOMPAREDWITH1998，ME印PLICATIONRANGEBECOMESWIDERMAT砌UELLCEWILLIT研NGTOTHEFINALLCINGSITUATIONANDOPERATINGRESULTOFENTE叩RISEWHATQUESTIONWILLITOCCURINTHEPRACTICAL印PLICATIONINSUCHBACK伊OUND，THJSP印ERDE印LYANALYSESTHE印PLICATIONOFFAIRVALUEINIDIOGMPHICACCOUMINGSTANDARDANDEXPATIATESTHEINFLUENCEOFFAIRVALUE印PLICATIONTOENTE叩RISEVALUE，OPERATINGRESULT，F(xiàn)INAILCINGSITUATIONETCATTHESAMETIME，ITPROPOSESTHEREALITRQUESTIONAILDS01UTIONSINIMPLEMENTINGFAIRVALUEALTHOUGHTHEAPPLICATIONOFFAIRVALUEEXISTSMANYDIMCULTIESINTHECURRENTECONOMICENVIROMNENT，ALONGWITHINCREASEOFGOVE加MENTGUIDANCEA11DHOWLEDGEOFACCOUNTANT，DEVEL叩MENTOFASSETEVALUATION，THEPERFECTIONOFINTEMALCON仃OLSYSTEIIL，THERELIABILITRANDMANEUVERABILITYOFFAIRVALUEWILLMRTHERENHANCE7RHEAPPLICATIONOFFAIRVALUEWINBEBENE6CIALTOTHEPEIFECTIONANDDEVELOPMENTOFCAPITALIT

簡介：天津財經(jīng)大學碩士學位論文新會計準則的實施對企業(yè)信用評估的影響基于多元判別分析方法姓名周澤慧申請學位級別碩士專業(yè)管理科學與工程指導(dǎo)教師張維20080501ABSTRACTONFEBRUARY15，2006，THEMINISTRYOFFINANCEPUBLICEDTHEACCOUNTINGSTANDARDFORBUSINESSENTERPRISES，WHICHWOULDBETAKENONEFFECTINLISTEDCOMPANIESONJANUARY1，2007WITHTHEADOPTIONOFTHENEWACCOUNTINGSTANDARD，THECREDITESTIMATIONOFLISTEDCOMPANIESMAYBECHANGEDBYANALYZINGCREDITMODELSANDCREDITEMPIRICALRESEARCHESTHROUGHOROUTOF0111“COUNTRYBASEDONTHEACCOUNTINGFINANCIALDATA，WEFINDTHATTHEZSCOREMODEL，BASEDONTHEMULTIPLEDISCRHNINANTANALYSISMDACANDISCRIMINATESTCOMPANIESANDNONESTCOMPANIESBETTERBYANALYZINGTHEDIFFERENCEBETWEENTHENEWACCOUNTINGSTANDARDANDTHEOLDACCOUNTINGSTANDARD，WEPOINTTHATTHEINTRODUCTIONOFFAREVALUEMEASUREMENTANDTHECHANGESOFTHEINDIVIDUALSUBJECSAFFECTBALANCESHEETORPROFITSHEET，WHICHWILLAFFECTTHEFINANCIALRATIOSOFLISTEDCOMPANIESWITHTHETWOPARTSANALYZEDABOVEASTHETHEORETICALBASISOFTHEEMPIRICALRESEARCHINTHISPAPERWEMAKEMULTIPLEDISCRIMINANTANALYSISFORTHEGIVENLISTEDCOMPANIESANDGETTHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONWHENWEUSETHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONTOESTIMATETHECREDITRISKOFTHESAMESAMPLES研MNEWFINANCIALRATIOS，WHICHAREADJUSTEDBYTHEADJUSTMENTITEMSINTHEFINANCIALREPORTOFYEAR2006，ACCORDINGTOTHENEWACCOUNTINGSTANDARDWEFINDTHEWORSEDISCRIMINANTTHEFINANCIALRATIOOFTHESTLISTEDCOMPANIESTAKENASNONESTLISTEDCOMPANIESBYWRONGISHIGHERIFFINANCIALINSTITUTIONSSTILLADOPTEDTHEMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDITIONINTHENEWCONDITIONTHEYWILLUNDERTAKEMOREDEFAULTRISKOFTHECHOSENCOMPANYATTHELASTPARTWEGIVETHENEWMDAMODELUNDERTHEOLDACCOUNTINGSTANDARD’SCONDIFIONKEYWORDSACCOUNTINGINFORMATION；BLDA；ZSEORE；FINANCIALDISTRESS；CREDITRISKⅡ

簡介：合肥工業(yè)大學碩士學位論文新會計準則下合并會計的若干問題研究姓名余熙申請學位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師余志虎20071201STUDYONLOTSOFPROBLEMSOFCOMBINATIONACCOUNTINGUNDERNEWACCOUNTINGSTANDARDSABSTRACTINTHECONTEXTOFINCREASINGENTERPRISEINTEGRATIONOFTHEWORLD，THEDEALHIGHLIGHTSPROBLEMOFACCOUNTINGAFTERCHINAJOININGINTHEWTOISTHATBUSINESSENTERPRISESINTEGRATIONOFTHECOMPLEXITYANDCOMBINATIONACCOUNTINGTHEORYANDPRACTICE，THEREARESTILLMANYPROBLEMSABOUTTHETHEORYANDPRACTICEOFCONSOLIDATEDACCOUNTINGSTATEMENTS，WHICHNEEDTOBESOLVEDINFEBRUARY2006，CHINAPROMULGATEDTHEANDSTANDARDIZESTHEACCOUNTINGTREATMENTOFTHEMERGERANDTHECONSOLIDATEDFINANCIALREPORT，INLARGETESOLVETHECURRENTPROBLEMSRELATEDTOTHEMERGERACCOUNTINGHOWEVERNORMSWITHREALITYINTHECONCRETEAPPLICATIONOFWHATMIGHTEMERGEINTHENEWPROBLEMS，WENEEDTOFURTHEREXPLOREANDSTUDYTHEPAPERFIRSTLYINTRODUCESTHECONCEPTION，MOTIVATIONANDMEANSOFENTERPRISECOMBINATIONCOALITION，THENLOOKSBACKUPONTHESTUDIESOFTHEHISTORYOFCOALITIONACCOUNTINGITEXPLAINSTHECOALITIONACCOUNTINGMEANS，THECOMBINATIONGOODWILLANDTHECONSOLIDATEDFINANCIALSTATEMENTSANDSOONITCOMPARESTHEAPPLICATIONSCOPEOFTHEPURCHASEMETHODANDTHEPOOLINGOFINTERESTSMETHOD，ANALYZESTHEECONOMICALANDACCOUNTINGRESULTWHENTOUSETHETWOWAYSBASEDONTHAT，WITHTHEPRACTICEOFENTERPRISECOMBINATIONCOALITIONINCHINA，ITARGUESTHATTHEREASONOFTHEEXISTOFTHETWOWAYSANDTHENECESSARYOFKEEPINGPURCHASEMETHODINTHEFUTUREWITHRESPECTTOCOMBINATIONGOODWILL，THEPAPERINTRODUCESTHREECONFIRMMEANSOFCOMBINATIONGOODWILL，ANDTHEIRBASICTHEORYFOUNDATIONANDITTALKEDABOUTTHECRITERIONANDTHEDIFFICULTIESWHENTOUSETHEMINTHEEND，THEPAPERDISCUSSESCOMBINATIONTHEORYANDCOMBINATIONSCOPEINTHECONSOLIDATEDFINANCIALSTATEMENTSANDGIVESSOMECOUNTERSTRATEGIESFORTHEPROBLEMSMENTIONEDABOVEKEYWORDSCOMBINATIONACCOUNTING；PURCHASEMETHOD；POOLINGOFINTERESTSMETHOD；COMBINATIONGOODWILL；CONSOLIDATEDFINANCIALSTATEMENTS

簡介：山東大學碩士學位論文會計準則和稅法的差異研究姓名于政紅申請學位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師劉洪渭20080320山東大學碩士學位論文摘要經(jīng)濟體制改革的深入和市場經(jīng)濟的發(fā)展，促使稅法制度與會計制度不斷改革。1994年我國稅法進行工商稅制的全面變革，基本形成我國現(xiàn)有的稅法格局。同時，會計制度也從1993年的分行業(yè)會計制度至112000年全行業(yè)統(tǒng)一會計制度的重大演變。2007年開始，我國又實施新的企業(yè)會計準則。新準則進一步與國際會計準則靠攏，也導(dǎo)致我國稅法與會計進一步分離。會計準則和稅法的差異已成為當前稅收征管和會計工作中的一個匾待解決的問題。它關(guān)系到我國會計體系的建立、健全和稅制的完善。從會計和稅制的改革開始，會計和稅法的差異產(chǎn)牛了。本文以我國現(xiàn)行稅法和會計準則為依據(jù)，全面系統(tǒng)地分析了我國稅法和會計準則的差異及其成因，并提出了會計和稅法差異協(xié)調(diào)的可行性及協(xié)調(diào)措施。本文從會計和稅法的改革歷程開始入于，分析了會計和稅法產(chǎn)生差異的理論原因，并在實務(wù)方面具體對各種差異進行了分析。文章豐要采用了舉例法和比較法對會計和稅法的差異進行研究。全文豐要分為五個部分第一部分說明選擇稅、會差異研究作為論文選題的背景、意義，并分析了現(xiàn)有的相關(guān)文獻、指出本文的研究方法和論文結(jié)構(gòu)；第二部分介紹了會計和稅法的改革歷程；第二部分通過稅法與會計理論層次的比較研究，說明了稅法和會計的目標、職能、核算原則等方面的差異；第四部分是對我國稅法與會計從實務(wù)層次進行具體的比較分析。由于會計與稅法理論層次的差異，導(dǎo)致兩者在收入確認、扣除項目、資產(chǎn)處理、投資、債務(wù)重組交易、非貨幣性資產(chǎn)交易、關(guān)聯(lián)方交易、或有事項、資產(chǎn)負債表日后事項以及會計差錯更正事項等均存在多項差異。通過以上各項目的分別比較分析，確定了會計與稅法存在的豐要實務(wù)差異內(nèi)容，基本達到本文研究稅、會差異的研究目的，也為進一步研究稅、會差異的實踐應(yīng)用奠定基礎(chǔ)；第五部分分析了差異的可協(xié)調(diào)性及協(xié)調(diào)措施；最后為本文的結(jié)論，指出了本文的研究成果以及不足。關(guān)鍵詞會計制度會計準則稅法差異協(xié)調(diào)

簡介：首都經(jīng)濟貿(mào)易大學碩士學位論文新會計準則對企業(yè)財務(wù)報告的影響研究姓名程俊輝申請學位級別碩士專業(yè)會計學指導(dǎo)教師沈小鳳20080310首都經(jīng)濟貿(mào)易大學碩士學位論文新會計準則對企業(yè)財務(wù)報告的影響研究IIABSTRACTFEBRUARY15,2006,THEMINISTRYOFFINANCEISSUEDABASICNORMAND38SPECIFICCRITERIA,SINCEJANUARY1,2007FROMTHELISTEDCOMPANIESWITHINTHESCOPEOFTHEIMPLEMENTATIONTHISISCHINASFINANCIALANDACCOUNTINGFIELDSMILESTONEINTHEDEVELOPMENTOFIMPORTANTEVENTS,FINANCIALACCOUNTINGWILLBEAMAJORPOSITIVEIMPACTNEWACCOUNTINGSTANDARDSSYSTEMWILLINEVITABLYBRINGABOUTTHEINTRODUCTIONOFAWIDERANGEOFECONOMICCONSEQUENCESHAVEAVERYPROFOUNDECONOMICIMPACTINTHISPAPER,THENEWGUIDELINESTOTHEIMPACTOFTHEREPORTONTHEFINANCIALPOINTEDOFVIEWOFTHENEWGUIDELINESTHATTHEECONOMICCONSEQUENCESOFRESEARCH,THENEWGUIDELINESTOTHEHEALTHOFRUNNINGTOMAKESOMECONTRIBUTIONTHISPAPERTOHELPCORRECTFINANCIALREPORTUSERSTOREADANDUSEFINANCIALINFORMATION,FOLLOWTHECHANGESINACCOUNTINGPRINCIPLESTOINTERPRETCORPORATEFINANCIALDATA,TODISTINGUISHBETWEENWHATISNORMALSURPLUS,WHICHISUNUSUALSURPLUS,TOAVOIDFINANCIALPITFALLS,TOAREASONABLEECONOMICPOLICYMAKINGTHISPAPERAFFIRMEDTHENEWSYSTEMOFACCOUNTINGSTANDARDSRELATINGTOTHEQUALITYOFCORPORATEEARNINGSINFORMATIONDISCLOSURENORMSTOMAKEAMAJORBREAKTHROUGH,BUTALSOPOINTEDOUTTHATTHEENTERPRISESTOMAKEUSEOFNEWACCOUNTINGSTANDARDSMANIPULATIONSURPLUSOFSEVERALPOSSIBLEWAYS,PAPERSONHOWTOPREVENTANDCONTROLENTERPRISESTOUSENEWACCOUNTINGSTANDARDS,ASWELLASHOWTOIMPROVEEARNINGSMANIPULATIONTOFURTHERIMPROVEACCOUNTINGSTANDARDSANDMADEANUMBEROFRECOMMENDATIONSTHISPAPERSONTHEABOVEMENTIONEDENTERPRISESTOTAKEADVANTAGEOFNEWACCOUNTINGSTANDARDSMANIPULATIONSURPLUSOFSEVERALPOSSIBLEAPPROACHESTOASPECIFICELABORATIONONHOWTOPREVENTANDCONTROLTHEUSEOFNEWCORPORATEACCOUNTINGSTANDARDSMANIPULATIONSURPLUS,HOWTOIMPROVEANDFURTHERIMPROVEACCOUNTINGSTANDARDS,ASWELLASTHENEW“ACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES“THEFOURDEMANDSMADEELABORATEBOTHTHEORETICALPAPERS,ANDDATAAREEXAMPLES,ANDPOINTEDOUTTHATTHEISSUESHOULDBENOTEDINTHISPAPER,THENEWACCOUNTINGGUIDELINESFORACHIEVINGTHEOBJECTIVEOFACERTAINSOCIALVALUESUSERSCORRECTREADINGOFTHEREPORTANDTOMAKEFURTHERUSEOFACCOUNTINGREPORTSINECONOMICDECISIONMAKINGHAVESOMEECONOMICVALUEREFINEMENTOFTHEGUIDELINESONHOWTOBUILDACERTAINREFERENCEVALUEKEYWORDS2007VERSIONOFIASINNOVATIONENTERPRISEFINANCIALREPORTINGSYSTEMEARNINGSMANIPULATIONSUPERVISIONPERFECTIONANDIMPROVESTANDARDS

簡介：蘇州大學碩士學位論文市場化進程與會計準則的經(jīng)濟后果基于債務(wù)重組準則的實證分析姓名周平申請學位級別碩士專業(yè)會計學指導(dǎo)教師羅正英20080401市場化進程與會計準則的經(jīng)濟后果英文摘要THEPROCESSOFMARKETIZATIONANDECONOMICCONSEQUENCESOFACCOUNTINGSTANDARDSBASEDONANEMPIRICALANALYSISOF‘‘TROUBLEDDEBTRESTRUCTURING’’STANDARDABSTRACTTHENATUREOFTHEPROCESSOFMARKETIZATIONISAPROCESSOFINSTITUTIONALCHANGE，WHICHISACORRELATEDSYSTEMWITHTHEACCOUNTINGSTANDARDSTHEREFORETHEMARKETPROCESSISABLETOINFLUENCETHEECONOMICCONSEQUENCESOFACCOUNTINGSTANDARDSTHECHANGESOFTHE“TROUBLEDDEBTRESTRUCTURING”STANDARDPROVIDEANOPPORTUNITYTOPROVETHETHEORYFORUSWESELECTEDTWOSESSIONS’19981999，2007SAMPLESFROMLISTEDENTERPRISESWHOAREDEBTORSINDEBTRESTRUCTURINGSTHEFOURINDICATORSTHEDECREASEOFGOVERNMENTINTERVENTION，THEDEVELOPMENTOFTHENONSTATEOWNEDECONOMY，F(xiàn)INANCIALMARKETSADVANCEDDEGREE，MARKETINTERMEDIARIESANDTHEIMPROVEMENTOFTHELEGALSYSTEMAREUSEDTODESCRIBETHEDIFFERENTASPECTSOFTHEPROCESSOFMARKETIZATIONTHEEMPIRICALRESULTSSHOWTHATTHEFOURASPECTSOFTHEMARKETPROCESSIMPACTDEBTRESTRUCTURINGEARNINGSMANAGEMENTSIGNIFICANTLY，BUTTHEIMPACTSAREINCONSISTENTTEDUCEGOVERNMENTINTERVENTIONANDTHEDEVELOPMENTOFNONSTATEOWNEDECONOMICENTERPRISESTOPROMOTEDEBTRESTRUCTURINGEARNINGSMANAGEMENT，ANDFINANCIALMARKETSMOREDEVELOPED，MARKETINTERMEDIARIESANDTHEMOREPERFECTTHELEGALSYSTEMCANINHIBITTHELISTEDENTERPRISESDEBTRESTRUCTURINGEARNINGSMANAGEMENTKEYWORDSTHEPROCESSOFMARKETIZATION‘‘TROUBLEDDEBTRESTRUCTURING’’STANDARDECONONUCCONSEQUENCESWRITTENBYZHOUPINGUSUPERVISEDBYPROFLUOZHENGYING

簡介：類別全日制碩士研究生題目新會計準則18號對上市公司會計信息影響研究英文題目類別全日制碩士研究生題目新會計準則18號對上市公司會計信息影響研究英文題目THESTUDYONAFFECTSOFNO18NEWACCOUNTINGSTARDSTOTHEACCOUNTINGINFMATIONOFLISTEDCOMPANY研究生葛慧君學科名稱企業(yè)管理指導(dǎo)教師格日樂副教授研究生葛慧君學科名稱企業(yè)管理指導(dǎo)教師格日樂副教授二○○九年五月二○○九年五月碩士學位論文碩士學位論文分類號學校代碼10128分類號學校代碼10128UDC學號20061378學號20061378ABSTRACTCHINASTATEMINISTRYOFFINANCEPROMULGATEDTHENEWACCOUNTINGCRITERIAFENTERPRISESACEINFEBRUARY2006THEMINISTRYREQUESTEDTHATALLLISTEDCOMPANIESADOPTACEONJANUARY1ST2007WHILEENCOURAGINGOTHERSTOFOLLOWSUITTHEACEISSUEDTHISTIMEISONCEAGAINDUETOANIMPTANTACCOUNTINGREFMWHICHISTAKENINTOACCOUNTOFCURRENTEVENTSATHOMEABROADINANOVERALLWAYTHEESTABLISHINGOFACCOUNTINGSTARDSISCLOSELYASSOCIATEDWITHTHECURRENTSOCIALECONOMICSITUATIONSTHEADOPTIONOFNEWSTARDSBRINGSABOUTASERIESOFCHANGESINACCOUNTINGATTRIBUTESMETHODSWHICHWILLNOTAFFECTTHEREALEARNINGSOFLISTEDCOMPANIESBUTWILLUNDOUBTEDLYHAVEBROADPROFOUNDEFFECTSONTHEIRACCOUNTINGINFMATIONFROMMACROPERSPECTIVESINLIGHTOFCHINASCURRENTECONOMICSITUATIONTHENEWACCOUNTINGSTARDSBYDRAWINGACOMPARISONBETWEENTHEOLDNEWACCOUNTINGSTARDSSYSTEMSTHETHESISALSOPERATESINTOTHEINNOVATIONOFTHENEWSYSTEMINACCOUNTINGCONCEPTIONMEANWHILETHETHESISDISCUSSTHEAFFECTSOFNO18NEWACCOUNTINGSTARDSTOTHEACCOUNTINGINFMATIONOFLISTEDCOMPANYTHEARTICLEHASTWOMAINFEATURESONSTUDYMETHODONEISCONTACTINGTHETHEYPRACTICEVERYWELLTHROUGHTHEETICALANALYZINGOFDIFFERENCESBETWEENTHENEWTHEFMERACCOUNTINGSTARDSSTUDYINGTHEACTUALCHANGESFROMLISTEDCOMPANIESACCOUNTINGINFMATIONTOVERIFYEACHOTHERTHEOTHERISCOMBINGQUANTITATIVEANALYSISQUALITATIVEANALYSISTHROUGHCOLLECTINGPLENTYOFSECONDDATASTINGPROCESSINGTHESEDATABYMEANSOFCOMPARATIVEANALYSISFACTANALYSISINTEGRATINGQUALITATIVESTUDYTHESAMETIMETOFINDOUTPROFOUNDLONGTERMINFLUENCESTOLISTCOMPANYBASEDONTHECURRENTINFLUENCESTOACCOUNTINGINFMATIONFROMTHENO18NEWSTARDSKEYWDSＬISTEDCOMPANY；ＮEWACCOUNTINGSTARDS；ＩNCOMETAX；ＡFFECTS

簡介：山東農(nóng)業(yè)大學博士學位論文新會計準則實施機制研究姓名徐維爽申請學位級別博士專業(yè)農(nóng)業(yè)經(jīng)濟管理指導(dǎo)教師任輝20080515山東農(nóng)業(yè)大學博士學位論文中文摘要1992年企業(yè)會計準則一基本準則的頒布揭開了我國會計準則建設(shè)的序幕。經(jīng)過十多年的不斷完善，財政部于2006年2月15日頒布了與國際財務(wù)報告準則趨同、涵蓋企業(yè)各項經(jīng)濟業(yè)務(wù)、可獨立實施的全新會計準則體系，這標志著我國會計準則國際化進程的基本完成。對于新會計準則人們是寄予厚望的，人們期望通過全新的、具有高質(zhì)量的會計準則的頒布及實施能夠改善我國會計信息的質(zhì)量。但正像以往每次會計規(guī)則修訂的本意都是為了規(guī)范，實際上卻為新的不規(guī)范提供了機會和條件一樣，新會計準則同樣為新的不規(guī)范提供了機會和條件。究其原因不僅在于會計準則具有經(jīng)濟后果性，更在于我國與新會計準則實施相關(guān)的支撐環(huán)境并沒有根本的改善。即使在高度市場化和會計準則高度完善的美國，近幾年也相繼暴露出了安然公司、世界通信公司等一系列會計造假丑聞，更不用說市場化程度和會計準則質(zhì)量并不高的我國。實際上，單純依靠會計準則自身或與其相關(guān)的支撐環(huán)境都不能從根本上改善會計信息的質(zhì)量，探討二者的有效結(jié)合對改善會計信息質(zhì)量更具有現(xiàn)實意義，即將問題的視角轉(zhuǎn)向會計準則的實施。對于會計準則實施機制的重要性，國內(nèi)外學者和機構(gòu)從不同的角度進行了探討，總體上都認為會計準則自身的國際協(xié)調(diào)并不必然會導(dǎo)致會計實務(wù)的同步協(xié)調(diào)，不考慮各個國家的具體環(huán)境，僅靠會計準則國際化并不能從根本上達到改善會計信息質(zhì)量的目的。但究竟哪些因素影響會計準則的實施效果，不同的學者有不同的認識，如公司治理不完善、內(nèi)部控制失效、資本市場發(fā)育程度低、監(jiān)管處罰不利等，總體上沒有把這些影響因素結(jié)合成一個整體。通過對新會計準則內(nèi)容和其實施環(huán)境重大變化的分析，本文認為新會計準則自身和其實施環(huán)境的變化是系統(tǒng)性的，因此保障新會計準則實施效果的實施機制也應(yīng)該是系統(tǒng)性。構(gòu)建系統(tǒng)化的會計準則實施機制，首先要找出影響會計準則實施效果的因素。在重要性原則的約束下，我們基于制度分析的角度把這些影響因素分為市場環(huán)境、實施主體、監(jiān)管主體、法律及非正式制度約束，這種區(qū)分為構(gòu)建系統(tǒng)化的會計準則實施機制提出了思路并指明了方向。因此，結(jié)合對新會計準則和影響會計準則實施效果因素的分析，我們構(gòu)建了包括三部分的廣義會計準則實施機制一是會計準則的變遷方式對會計準則實施效果的影響，主要對我國會計準則的變遷方式及效果做出客觀評價；二是會計準則的具體實施，即本文主體部分，探討具體化的會計準則實施機制；三是通過對會計信息質(zhì)量的評價提出構(gòu)建會計準則實施效果評價體系的設(shè)想。

簡介：廈門大學碩士學位論文關(guān)于投資性房地產(chǎn)會計準則的探討姓名唐曉玲申請學位級別碩士專業(yè)工商管理指導(dǎo)教師李常青20080501ABSTRACTBEFORECHINAISSUEDNEWACCOUNTINGSTANDARDIN2006，ENTERPRISESALWAYSLOOKINVESTMENTPROPERTIESASFIXEDASSETSORINTANGIBLEASSETSINCHINA’SACCOUNTINGPRACTICETHEREFORE，THEMEASUREMENTOFINVESTMENTPROPERTIESISALWAYSBASEDONHISTORICALCOSTPRINCIPLEANDASSETSSHOULDBECHARGEDTODEPRECIATIONORAMORTIZATIONEXPENSEOVERTHEIRSERVICELIFEHOWEVERWITHTHERAPIDDEVELOPMENTOFCHINESEECONOMYCHINA’SREALESTATEMARKETHASACTIVATEDGRADUALLYTHEPRICEOFREALESTATEISNOTLOWERTHANITSCOST，ONTHECONTRARYITAPPRECIATESSUBSTANTIALLYSOITISVERYNECESSARYTOSEPARATEINVESTMENTPROPERTIESFROMFIXEDASSETSORINTANGIBLEASSETS，ANDTOACCOUNTANDREPORTTHEMINDEPENDENTLYTHENEWLYISSUEDCAS3CHINESEACCOUNTINGSTANDARD3，INVESTMENTPROPERTY，INDEPENDENTLYRECORDSINVESTMENTPROPERTIESANDBRINGSINTHEFAIRVALUEMODEL，WHICHSHOWSCHINESEACCOUNTINGSTANDARDISWINGTOCONVERGEWITLLTHEINTERNATIONALACCOUNTINGSTANDARDHOWEVERLIMITEDBYTHEREALCONDITIONSINCHINAANDTOAVOIDMONITORINGPROFITSARTIFICIALLY，CAS3MAINTAINSSOMECHINESECHARACTERISTICSINTHECHOICEOFSUBSEQUENTMEASUREMENTINCAS3，THECOSTMODELISTHEBASICMODELOFSUBSEQUENTMEASUREMENT，WHILETHEFAIRVALUEMODELISRESTRICTEDLYAPPLIEDWITHINCERTAINCONDITIONSBASEDONTHEREALCONDITIONSOFTHEMEASUREMENTONCHINA’SINVESTMENTPROPERTIES，THISTHESISDISCUSSESTHESUBSEQUENTMEASUREMENTONINVESTMENTPROPERTIESFIRSTLYITANALYZESTHESIGNIFICANCEOFISSUINGCAS3THENITCOMPARESTHEDIFFERENCESBETWEENCAS3ANDIAS40INTERNATIONALACCOUNTINGSTANDARD40，INVESTMENTPROPERTY，ANDANALYZESTHEUNIQUEREASONSFORTHESUBSEQUENTMEASUREMENTINCAS3BASEDONTHIS，THISTHESISDISCUSSESTHERATIONALITYOFTHEFAIRVALUEMODELINCHINA’SACCOUNTINGPRACTICEFURTHERMORE，CONSIDERINGTHERESTRICTEDREALCONDITIONS，ITPUTSFORWARDSOMEKEYPOINTSDURINGAPPLYINGTHEFAIRVALUEMODELININVESTMENTPROPERTIESSECONDLYITDISCUSSESTHEFEASIBILITYOFTHEFAIRVALUEMODELTHROUGHANACTUALCASEFINALLYTHISTHESISCONCLUDESTHATTHEFAIRVALUEMODELISMERELYONEOFTHEMETHODSOFMONITORINGPROFITSITISBETTERTOAVOID

簡介：同濟大學經(jīng)濟與管理學院碩士學位論文新會計準則對會計信息披露的影響姓名彭珍麗申請學位級別碩士專業(yè)會計學指導(dǎo)教師王遐昌20080101ABSTRACTABSTRACTONFEB15“，2006，THEMINISTRYOFFINANCEISSUEDASETOFNFFWACCOUNTINGSTANDARDS，WHICHHASBEENPUTINTOPRACTICEALLTHROUGHTHELISTEDCOMPANIESINCHINASINCEJAN1ST，2007THISISABIGEVENTBOTHINYEAR2006AND2007UNDERTHISACCOUNTINGEVENTBACKGROUNDTHISPAPERISGOINGTOGIVEUSADETAILEDDISERIPTIONOFTHENEWLYPUBLISHEDACCOUNTINGSTANDARDSTOCOMPAREWILHTHEOLDACCOUTINGSTANDARDSWCPRACTICEDBEFORE2007，ANDTODISCUSSTHEINFLUENCEONACCOUNTINGINFORMATIONDISPLOSUREDUET0THENEWACCOUNTINGSTANDARDSWITHREFERENCETOMANYINSTANCESOFOURLISTEDCOMPANIESTHISPAPERMAINLYANALYSISEDTHEPROFOUNDINFLUENCEONACCCOUTINGINFORMATIONOURPUBLICI塢ERCOULDGETANDWHAT’STHEDIFFERENCEBETWEENTHENEWANDOLDSTANDARDSFORTHOSEDIFFERENCESONACCOUNTINGINFORMATIONDUETOSTANDARDSCHANGINGITGIVEUSAWAYOFBETTERREADINGANDUNDERSTANDING；ANDFORTHOSEPARTICULARCOMPANIESWITHPARTICULARPURPOSESOFWINDOWDRESSINGTHEIROPERATIONPERFORMANCEAFTERALOTOFINSTANCEANALYSISESANDDATAANALYSISESIT仃IEDTOFINDANDDEVELOPABREAKPOINTOFANALYSISANDREADINGTHEFINANCIALREPORTSINTHISPAPERSTATISTICSSAMPLINGDISTRIBUTIONMETHODHELPSTODEMONSTRATETHECONCLUSIONTHOSECOMPANIESWHOWINDOWDRESSTHEIROP蹦DTIONPERFORMANCEWITHBADINTENTIONTHROUGHTHENEWDAPTRECOMBINE，NONMONETARYASSETSEXCHANGEANDBUSINESSCOMBINATIONSTANDARDSWILLSHOWTHEIRTAILSINTHEPERCENTAGEOFNONOPERATIONNETINCOMET0TOTALPROFITINASUMMARYAFTERAPROPERLYREADINGOFTHISPAPERWECANHAVEABETTERUNDERSTANDINGOFTHENEWLYPUBLISHEDACCOUNTINGSTANDARDS，ANDITWILLALSOBELP璐TOFINDEVIDENCESOFACCOUNTINGMANIPULATEOFWINDOWDRESSINGINOPERATIONPERFORMANCEKEYWORDSACCOUNTINGINFORMATIONDISPLOSURE，ACCOUTINGSTANDARDS，F(xiàn)INANCIALREPORTSⅡ

簡介：自％％號丹糞號㈣㈣Ⅲ㈣㈣㈣Y1435806授學位單位編號100北京工商大學碩士研究生學位論文論文題目企業(yè)會計準則實施后的相關(guān)性質(zhì)量分析TITLEQ墮墅Z出墮蜓墅I塑CEAFTERTHEIMPLEMENTATIONOFACCOUNTINGSTANDAIS學科鱟墨堂專業(yè)會計學學生姓名徐儉指導(dǎo)教師歐陽愛平職稱教授職稱日期2008年6月企娥會計準則蜜施后的相關(guān)性質(zhì)量分析導(dǎo)向的，麗決策有用論的基本哥的就是為投資者提供與決策有用的信息，這與會計信息的相關(guān)性可以說是異曲同工。一個有效的證券市場能夠使會計報告的信息的到全面完整地反映；相反，如果證券市場是無效的，那么會計報告的相關(guān)性也就無法得到正確的反映。本章重點分析一下會計信息的相關(guān)性和我國當前的會計目標和市場有效性之間的關(guān)系。第三部分文獻回顧。本章對美國等國外證券市場會計信息的相關(guān)性以及我國證券市場會計信息相關(guān)性的研究進行簡要綜述。學者們對美國等國外證券市場上會計信息進行了一系列的研究，硬究證明會計信息都具有相關(guān)性；對于我國證券市場上，雖然展開的研究較晚，但是學者們得出的結(jié)論基本一致，即我國證券市場的會計信息同樣具有相關(guān)性。第四部分企業(yè)會計準則提高相關(guān)性質(zhì)量的重要舉措。企業(yè)會計準則2006與以往的會計制度和準則相比，在很大程度上是為了提高會計信息的質(zhì)量，而提高會計信息質(zhì)量的一個很重要的方面就是提高會計信息的相關(guān)性，企業(yè)會計準則中的一個很重要的冒的就是為投資者提供與投資決策有關(guān)的信息，這與會計信息的相關(guān)性可以說是異曲同工?！谖宀糠謹?shù)據(jù)來源和實證分析。本章給出了本研究的數(shù)據(jù)來源和分析方法，并對研究中所使用的三個模型進行詳細述說。這三個模型分別從資產(chǎn)負債表的相關(guān)性，利潤表的相關(guān)健以及資產(chǎn)負債表和利潤表包含的會談4信息的聯(lián)合相關(guān)性三個方面進行驗證。通過比較2006年和2007年相同公司的相關(guān)指標，來分析企業(yè)會計信息的相關(guān)性是甭得到提高。對滬市A股市場進行實證分析，首先給出模型中變量的描述性統(tǒng)計，其次利用三個模型對滬市A股市場在實施企業(yè)會計準則2006前廄的會計信息相關(guān)性進行比較分析，發(fā)現(xiàn)準則的實施相應(yīng)的提高了滬市A股市場會計信息的相關(guān)性。第六部分相關(guān)的政策建議。實證結(jié)果顯示，企業(yè)會計準則改革后，會計質(zhì)量的信息有所提麓，資產(chǎn)負饋表和利潤表的相關(guān)性相應(yīng)的有所提高。文章放三個方面對實證結(jié)論進行解釋，同時給出相應(yīng)的對策。本文創(chuàng)薪之處以往的磷究往往是對會計信息的相關(guān)性用價格模型或收益模型來進行回歸，本文與以往的研究相比，主要有以下幾點創(chuàng)新之處一對我國滬市庭股市場剩用三個相關(guān)的模型分潮從資產(chǎn)受債表的相關(guān)性，Ⅱ

簡介：天津財經(jīng)大學碩士學位論文商譽會計準則的變遷及其對企業(yè)的影響姓名張金蕾申請學位級別碩士專業(yè)會計學指導(dǎo)教師張俊民20080501ABSTRACTINTHEPROGRESSOFSODALECONOMY’SHIGHLYDEVELOPINGTHEACCOUNTINGTHEORYANDACCOUNTINGSTANDARDSAREALSOCONSUMMATINGANDDEVELOPINGUNDERTHE百OBALECONOMICINTEGRATION’SINFLUENCE，THECOMBINATIONSOFTHEENTERPRISESALSOINEASEDAYBYDAYHOWTODEALWIMTHEGOODWILLBECOMESAFOCUSINTHEACCOUNTINGFIELDTHEDEVELOPEDCOUNTRIESHAVEDEVELOPEDACCOUNTINGSTANDARDSOFCOMBINATIONOURCOUNTRY’SACCOUNTINGSTANDARDSSTILLNEEDTOBEDEVELOPEDFOREFFECTOFTHEECONOMYBUT，INTHEPASTYEARSTHEREALSOAREMANYCHANGESANDCOMPLETINGOFTHECOMBINATION’SSTANDARDSICHOOSETHEGOODWILLSTANDARD’SCHANGESANDMEIFEFFECTINGTOTHEENTERPRISE鶴MYSTUDYIHAVESTUDIEDTHEPROGRESSOFTHEGOODWILLSTANDARDS’DEVELOPMENTINTHEPASTYEARSFIRSTTHISPAPERSUMMARIZEDTHEGOODWILL’SBASICCONCEPT，NATUREINTEGRANTPARTAPPRAISALANDMEASUREMETHODTHENIHADANANALYSISOFTHEDEVELOPMENTOFOURCOUNTRY’SGOODWILLSTANDARDSIALSOHADANANALYSISOFTHEIRCAUSEANDAFFECTIONEVERYCHANGEWILLBRINGALOTOFDISCUSSIONANDDEBATINGALSOMUCHFORECASTOFTHEFUTUREINORDERTOFINDTHETRUTHIHAVEMADEASTUDYABOUTTHEAFFECTIONOFTHEGOODWILLSTANDARD’SCHANGESBASISTHEREALSTATISTICSKEYWORDSGOODWILLEXTRAPROFITRESERVESFORDEVALUATIONNETASSET

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