簡介：分類號F2301071020050523滾爹太海碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則國際趨同研究導(dǎo)師姓名職稱申請學(xué)位級別論文提交日期學(xué)位授予單位林春李祥義副教授答辯委員會(huì)主席學(xué)位論文評閱人云虹副教授云虹副教授劉杉副教授ABSTRACTALONGWITHRAPIDDEVELOPMENTOFECONOMICGLOBALIZATIONANDESPECIALLYTHEGROWTHOFINTERNATIONALCAPITALMARKETS，INTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSISALREADYANIRRESISTIBLEGENERALTREND，INTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSHAVEALREADYBECOMECOMMONCONCERNOFTHEORIESBOUNDARYANDACTUALSITUATIONBOUNDARYOFFOCUSREFERTOTHEEXISTEDRESEARCH，COMPREHENSIVEANALYSISINTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSFROMTHEANGLEOFTHEORIESCHINASNEWACCOUNTINGSTANDARDSPROMULGATED，COMPREHENSIVEANALYZEDTHEINTEMATIONALANDDOMESTICSITUATION，ASFARASPOSSIBLEREFERTOTHEINTERNATIONALPRACTICE，PUTFORWARDFOURPRINCIPLESOFINTERNATIONALACCOUNTINGSTANDARDSCONVERGENCE，NAMELYCONVERGENCEISPROGRESS，ISTHEDIRECTIONOFCONVERGENCECONVERGENCEISNOTEQUIVALENTTOTHESAME；CONVERGENCEISAPROCESSOFCONVERGENCE；CONVERGENCEISAL【IILDOFINTERACTIONTHEFOURBASICIDEAISTHEBASICCONCEPTSANDGUIDINGIDEOLOGYOFCHINASACCOUNTINGSTANDARDSANDTHEINTEMATIONALCONVERGENCE，ISTHEFOUNDATIONANDPLATFORMOFCHINAINVOLVINGINTHEACCOUNTINGINTEMATIONALEXCHANGEANDCOOPERATIONOPENUPCHANNELSOFEQUALITYANDDIALOGUEANDEXCHANGEOFCONSULTATIONBETWEENCHINASACCOUNTINGSTANDARDSSETTINGBODIESANDRELEVANTINTERNATIONALORGANIZATIONSTHISARTICLEDISCUSSEDFROMTHEFOURLEVELSOFCHINASINTERNATIONALCONVERGENCE，F(xiàn)IRSTOFALL，ISBASICRESEARCH，INTEMATIONALCONVERGENCEOFACCOUNTINGSTANDARDSSETOUTTHEBACKGROUNDANDTHEINEVITABILITYOFTHECONVERGENCEOFACCOUNTINGSTANDARDSANDTHECONCEPTOFPERFORMANCEONMAKECLEARTHEMEANINGOFINTERNATIONALCONVERGENCE，ANDVIEWSANDATTITUDESTOINTEMATIONALCONVERGENCESECONDLY，ISAPPLICATEDRESEARCH，SPECIFICALLYINTRODUCECONVERGENCEOFACCOUNTINGSTANDARDSANDEXISTINGDIFFERENCES，THEDIFFERENCESBETWEENTHECHINA’SACCOUNTINGSTANDARDSANDTHEINTERNATIONALACCOUNTINGSTANDARDSTHIRD，EXTENDTHESTUDYTOINTRODUCEINTERNATIONALACCOUNTINGSTANDARDSCONVERGENCEEFFECT，WHICHISTHEEQUIVALENTOFACCOUNTINGSTANDARDSFOURTHISTHEOUTLOOKSTUDIES，INTRODUCETHETREATMENTABOUTREMAININGDIFFERENCES，ANDTHEPRINCIPLESANDSTRATEGIESINTHEPROCESSOFINTERNATIONALIII

簡介：廈門大學(xué)碩士學(xué)位論文新金融工具會(huì)計(jì)準(zhǔn)則下上市銀行財(cái)務(wù)比率研究姓名鐘霞申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師肖虹20080401ABSTRACTONFEBRUARY15，2006，MINISTRYOFFINANCEHADPROMULGATEDANEWACCOUNTINGCRITERIONWHICHINCLUDEDONEBASICSTANDARDAND38SPECIFICSTANDARDS．THEREAREFOURSPECIFICSTANDARDSWHICHARERELATEDTOTHEBANKINDUSTRYACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．22RECOGNITIONANDMEASUREMENTOFFINANCIALINSTRUMENTS，ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．23TRANSFEROFFINANCIALASSETS，ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．25HEDGING,ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO．37PRESENTATIONOFFINANCIALINSTRUMENTS．THESECHANGESOFNEWFINANCIALINSTRUMENTACCOUNTINGSTANDARDHAVECHANGEDTHEFORMATOFLISTEDBANKS’FINANCIALREPORTS，THEHYBRIDMEASUREMENTOFFAIRVALUEANDHISTORICALCOST，THEDERIVATIVEINSTRUMENTSRECOGNIZEDINFINANCIALREPORT．WHETHERTHESECHANGESCOULDAFFECTTHEFINANCIALREPORTSANDFINANCIALRATIOSOFLISTEDBANKSANDWHAT’STHESIGNIFICANCEOFTHESECHANGESARETHEPROBLEMSTHISTHESISISGOINGTOSTUDY．MOSTOFTHEEXITINGDOCUMENTSONLYFOCUSONFINANCIALINSTRUMENTSACCOUNTINGSTANDARDS’INFLUENCEONBANKSUPERVISIONINDEXCAPITALSUFFICIENCYINDEX，ANDHOWTOADJUSTTHEINFLUENCEDINDEXBASEDONSUPERVISIONFRAMEWORKEXISTING，BUTRARELYDISCUSSABOUTOTHERRATIOSINBANKFINANCIALINDEXSYSTEM．BESIDES，VERYFEWRESEARCHESHAVEDISCUSSEDABOUTSUCHSUBJECTSASWHETHERNEWFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSCANCAUSECHANGESTOOTHERRATIOSANDHOWTHESHAREHOLDERSMAYREACTTOTHESECHANGESWHENMANAGINGFINANCIALISSUES．UNDERTHISBACKGROUND，THISTHESISMAINLYFOCUSESONNEWFINANCIALINSTRUMENTSACCOUNTINGSTANDARDS’INFLUENCEONLISTEDBANKS’FINANCIALRATIOSANDLISTEDBANKS’SHAREHOLDER’SREACTINGMEASURESTOTHEINFLUENCE．FINANCIALRATIOSINBANKINDUSTRYAREQUITEDIFFERENTFROMOTHERINDUSTRIESBECAUSEOFITSSPECIFICATIONFROMOTHERS．FIRST，IINTRODUCEDBANKINDUSTRY’SFINANCIALRATIOSFROMTHEASPECTSOFFLUIDITY,SECURITYANDPROFITABILITYINCHAPTERONE．THEN，ISUMMARIZEDTHEHISTORYOFFINANCIALINSTRUMENTACCOUNTING’SCONSTITUTIONANDMODIFICATIONPROCESSBYINTERNATIONALACCOUNTINGSTANDARDSCOMMISSIONIASCANDFINANCIALACCOUNTINGSTANDARDSBOARDFASB，ANDELABORATEDTHEDIFFERENCESBETWEENTHEOLDACCOUNTINGREGULATIONANDTHENEWFINANCIALINSTRUMENTACCOUNTINGIN

簡介：東南大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則下公允價(jià)值應(yīng)用的研究姓名樊雷申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師戚嘯艷20081201RESEARCHONTHEAPPLICATIONOFFAIRVALUEUNDERTHENEWACCOUNTINGSTANDARDSGRADUATEFANLEI‘SUPERVISORPROFESSORQIXIAOYANSOUTHEASTUNIVERSITYABSTRACTFEBRUARY15，2006，CHINAPROMULGATEDANEWCORPORATEACCOUNTINGSTANDARDS，THEREBYPUTTINGTHEFAIRVALUEACCOUNTINGASAMEASUREMENTOFONEOFTHEPROPERTIES啦8ARTICLEISTHEREFOREBEYONDTHEFAIRVALUEMEASUREMENTSUCHASTHENEEDFORRESEARCHTOTHEFAIRVALUEOFTHECONE印TOFSYSTEMTHEORY，THEUSEOFNORMATIVERESEARCH，COMPARE，CASESTUDIESANDOTHERRESEARCHMETHODS，INVIEWOFFAIRVALUEACCOUNTINGPRACTICEINOURAPPLICATIONRESEARCHTLLISARTICLEFIRSTATHOMEANDABROADFORTHEFAIRVALUEOFTHERESEARCHLITERATURE。BOTHATHOMEANDABROADINTHEFAIRVALUEOFTHEORETICALRESEARCHSUMMARIZED；WENTTOTHEFAIRVALUEOFCHINA’SSTAGEOFDEVELOPMENTINTHESUMMARYWASMADE；ANDCOMPARATIVEANALYSISOFTHEUSEOFTHEMETHODOFANALYSISOFTHEFAIRINTHEVALUEOFTHEUSEOFTHESTATUSQUOTHEN，ASPECIFICSTUDYTODETERMINETHEFAIRVALUEMETHODINTHEABOVETHEORETICALANALYSISONTHEBASISOFMISARTICLEHASCHOSENTOINVESTINREALESTATEANDFINANCIALINSTRUMENTSOFTHETWOINDUSTRIES，THEANALYSISOFTHEFAIRVALUEOFTHESETWOINDUSTRYPRACTICEINTHEAPPLICATIONSTATESACCOUNTINGSTANDARDSESTABLISHTHEBASICFAIRVALUEOFFINANCIALINSTRUMENTSINTHEFIELDOFDOMINANTPOSITIONANDWILLBEGRADUALLYEXTENDED幻ITSNONFINANCIALINSTRUMENTSINTHEFIELDBASEDONTHERESULTSOFTHESTUDY，THISARTICLEISDERIVEDTHECONCLUSIONOFTHESTUDYAREFAIRVALUEMODELTOMOREACCURATELYREFLECTTHEOBJECTIVEOFACCOUNTINGINFORMATIONCHINAHASBEENTHEUSEOFFAIRVALUEMEASUREMENTMODELOFMARKETENVIRONMENTINTHENEARFUTURETHEFAIRVALUEISLIKELYTOREPLACETHEHISTORICALCOSTOFMODELING，ACCOUNTINGMEASURESINTOTHEMAINSTREAMFINALLYFORTHEIMPACTOFTHEAPPLICATIONOFFAIRVALUE，RAISEDTHEQUESTIONOFHOWTOBETTERAPPLICATIONOFTHEFAIRVALUEOFTHEPROPOSALANDPOINTEDOUTTHATTHISPAPER，THEINADEQUACIESANDTHEFOLLOWUPRESEARCHKEYWORDSFAIRVALUE，NEWACCOUNTINGSTANDARDS，APPLICATIONII

簡介：我國資產(chǎn)減值會(huì)計(jì)準(zhǔn)則改進(jìn)之研究基于ST長鋼的案例分析專業(yè)名稱會(huì)計(jì)碩士申請人姓名廖興亮導(dǎo)師姓名及職稱衛(wèi)建國副教授．楊仕曉高級會(huì)計(jì)師答辯委員答辯日期2008年12月2日R●葉LRIIJ●老．．．．／蒂口匡．席員．主委論文原創(chuàng)性聲明本人鄭重聲明所呈交的學(xué)位論文，是本人在導(dǎo)師的指導(dǎo)下，獨(dú)立進(jìn)行研究工作所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫過的作品成果。對本文的研究作出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律結(jié)果由本人承擔(dān)。學(xué)位論文作者簽名呼善知日期2008年11月0又日學(xué)位論文使用授權(quán)聲明本人完全了解中山大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留學(xué)位論文并向國家主管部門或其指定機(jī)構(gòu)送交論文的電子版和紙質(zhì)版，有權(quán)將學(xué)位論文用于非贏利目的的少量復(fù)制并允許論文進(jìn)入學(xué)校圖書館、院系資料室被查閱，有權(quán)將學(xué)位論文的內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用復(fù)印、縮印或其他方法保存學(xué)位論文。學(xué)位論文作者虢／和0新虢侈直C國日期2008年11月2姐日期2008年11NPC．N

簡介：廈門大學(xué)碩士學(xué)位論文公允價(jià)值計(jì)量及其經(jīng)濟(jì)后果研究基于新會(huì)計(jì)準(zhǔn)則中公允價(jià)值計(jì)量的應(yīng)用姓名蘇元興申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師桑士俊20080401ABSTRACTRECENTLYFAIRVALUEMEASUREMENTHASBEENTHEMOSTCHALLENGINGHOTTOPICSOFACCOUNTINGINMOSTCOUNTRIESBOTHFASBANDIASBAREUNDERTHEPROCESSIONOFINTRODUCINGTHECONCEPTOFTHEFAIRVALUEMEASUREMENTINTOTHEGAAPNOWFASBISSUEDSFASNO157，ESTABLISHEDAFRAMEWORKFORMEASURINGFAIRVALUE，WHICHSIGNIFICANTLYIMPROVEDTHERELIABILITYANDTHEOPERABILITYOFTHEFAIRVALUEMEASUREMENTOURCOUNTRYINTRODUCEDTHETHEORYOFFAIRVALUEMEASUREMENTLATERTHANTHEOTHERCOUNTRIESDIDNEVERTHELESS，THEREEXISTTWISTSANDTURNSINTHEPROPAGANDAFORTHEINTRODUCINGOFTHEFAIRVALUEACCOUNTINGINORDERTOSTRENGTHENHARMONIZATIONANDCONVERGENCEBETWEENCHINESEACCOUNTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSS，ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESPROMULGATEDIN2006BYCHINESEMINISTRYOFFINANCEADOPTEDFAIRVALUEMEASUREMENTONALARGESCALE，WHICHDEEPLYAFFECTEDBOTHTHEORYANDPRACTICEOFFINANCIALACCOUNTINGINOURCOUNTRYTHUS，THISDISSERTATIONFIRSTLYCOMPARESTHENEWESTDEFINITIONSOFFAIRVALUEMADEBYTHEDIFFERENTSTANDARDSETTERSANDDISCUSSESTHERELEVANCEANDTHEDIFFERENCEBETWEENFAIRVALUEMEASUREMENTANDTHEOTHERMEASUREMENTSINMYOPINION，F(xiàn)AIRVALUEMEASUREMENTATTRIBUTEISALEVELHIGHERTHANTHEOTHERMEASUREMENTATTRIBUTES，ANDITISACOMPOUNDMEASUREMENTATTRIBUTEAFTERANALYZINGTHEFOURCHARACTERISTICSOFTHEFAIRVALUEMEASUREMENTSFAIR，DYNAMIC，DECISIONMAKINGRELEVANT，ANDESTIMATIVE，THISDISSERTATIONDISCUSSESTHETHEORYOFTHEECONOMICCONSEQUENCESTHEN，THISDISSERTATIONINTRODUCESTHELATESTBREAKTHROUGHSFAIRVALUEMEASUREMENTMETHODANDFAIRVALUEHIERARCHYINSFAS157，WHICHMAKEFAIRVALUEMEASUREMENTAPPLYMORECONVENIENTANDPROVIDEASOLUTIONFORTHERELIABILITYISSUESAFTERREVIEWINGTHETHREESTAGESOFAPPLYINGFAIRVALUEMEASUREMENTINOURCOUNTRYTHEDISSERTATIONFOCUSEDONTHEECONOMICCONSEQUENCESABOUTFAIRVALUEMEASUREMENTAPPLYINGINTHREESTANDARDSTHEACCOUNTINGSTANDARDFORBUSINESSENTERPRISESNO3INVESTMENTREALESTATES，NO12DEBTRESTRUCTURINGANDNO22RECOGNITIONANDMEASUREMENTOFFINANCIALINSTRUMENTSTHISDISSERTATIONHOLDSTHAT

簡介：廈門大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則下的盈余質(zhì)量分析基于A股上市公司的實(shí)證分析姓名郭奕申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師薛祖云20080401ABSTRACTPEOPLEINCHINAALWAYSFOCUSONTHEEARNINGSINFORMATION，BECAUSEFIRSTLYEARNINGSINFORMATIONHASGREATRELATIONWITHTHEINVESTORSWHICHWOULDHELPTHEMHAVEFIGHTDECISIONS；SECONDLYEARNINGSINFORMATIONCANALSOMEASURETHEPERFORMANCEOFTHEMANAGEMENTANDEARNINGSINFORMATIONCANALSOBEUSEDTOEVALUATEANDOVERSEETHEFINANCIALBEHAVIORINCLUDINGIPO，DELISTINGANDSOONINTHESTOCKMARKETCHINAISSUEDTHEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESINCLUDING1BASICACCOUNTINGSTANDARDAND38SPECIFICACCOUNTINGSTANDARDSINFEB26M2006THENEWACCOUNTINGSTANDARDOFCHINAHASLITTLEDIFFERENCEFROMTHEIAS／IFRSHOWEVERTHENEWACCOUNTINGSTANDARDBRINGSGREATCHANGESCOMPAREDTOTHEOLDONE，ANDTHECHANGESWILLLCADTOTHEDIRECTINFLUENCEONTHEACCOUNTINGPERFORMANCE，CORPORATEVALUE，ACCOUNTINGPOLICYCONTENTOFTHEFINANCIALREPORTSANDTHEINFORMATIONDISCLOSUREOFTHELISTEDCOMPANIESTHISPAPERMAINLYSTUDIESTHECHANGESBETWEENTHENEWANDOLDACCOUNTINGSTANDARDSFIRST，WEANALYZETHEINFLUENCEOFTHENEWACCOUNTINGSTANDARDSONTHEEARNINGSQUALITYINNORMALACCOUNTINGMETHOD；THEN，WETESTTHEVIEWPOINTSBYEMPIRICALRESEARCHTHEMAINVIEWPOINTSOFTHISPAPERAREONONESIDE，THENEWACCOUNTINGSTANDARDSSUCHASUSEOFTHEFAIRVALUEMEASUREMENTSHAVEIMPROVEDTHEEARNINGSRELATIVITY；ONTHEOTHERSIDE，THENEWACCOUNTINGSTANDARDSALSOHAVEINFLUENCEONTHEEARNINGSLIABILITYBYCHANGINGTHESPACEOFEARNINGSMANAGEMENTANDOTHERMETHODSTOVALIDATETHEVIEWPOINTS，WEHAVETHEEMPIRICALANALYSISTHEEMPIRICALEVIDENCESSHOWTHAT1OVERALL，THENEWACCOUNTINGSTANDARDSIMPROVETHERELATIVITYBETWEENTHESTOCKPRICEANDTHEEARNINGSINFORMATION；2SPECIALLYTHEINVESTORSIDENTIFYTHEEARNINGSINFORMATIONWITHDIFFERENTPERSISTENCEGRADUALLYANDTHEYONLYPAYSOMEATTENTIONTOTHEPROFITABILITYINDEXIGNORINGOTHEREARNINGSINDEXMEANWHILETHENEWACCOUNTINGSTANDARDSMAKENODIFFERENCEATTHEPHENOMENA；3THENEWACCOUNTINGSTANDARDSCAN’TIMPROVETHERELATIVITYBETWEENTHEEAMINGSINFORMATIONANDTHESTOCKRETUMS；4THEEARNINGSMANAGEMENTHASN’TMAKESIGNIFICANTDIFFERENCEBETWEENUNDERTHEOLDANDTHENEWACCOUNTINGSTANDARDS，BUTTHEREARESOMECOMPANIESWHICHUSETHECHANGESOFNEWACCOUNTINGSTANDARDSFOREAMINGSMANAGEMENT，SOTHISAREANEEDSFURTHERSTUDYKEYWORDSEARNINGSQUALITY；NEWACCOUNTINGSTANDARDS；EMPIRICALANALYSIS

簡介：廣東工業(yè)大學(xué)碩士學(xué)位論文基于新會(huì)計(jì)準(zhǔn)則的企業(yè)財(cái)務(wù)業(yè)績報(bào)告研究姓名鐘耿敏申請學(xué)位級別碩士專業(yè)企業(yè)管理（財(cái)務(wù)管理）指導(dǎo)教師王永霞20080401ABSTRACTABSTRACTTHENEWACCOUNTINGSTANDARDSWASISSUEDINTHEFEBRUARY15，2006，ANDINTHEIMPLEMENTATIONOFLISTEDCOMPANIESFIRSTLYONJANUARY1，2007THESYSTEMOFNEWACCOUNTINGSTANDARDSCOMPOSEBYONEBASICGUIDELINESAND38SPECIFICACCOUNTINGSTANDARDSUNDERTHESYSTEMOFNEWACCOUNTINGGUIDELINES，F(xiàn)INANCIALREPORTSCONSISTOFTHEBALANCESHEET，INCOMESTATEMENT，CASHFLOWSTATEMENT，STATEMENTOFSTOCKHOLDERSANDSTATEMENTSOFNOTESCHANGESINTHEINCOMESTATEMENTANDTHEADOPTIONOFCHANGESTATEMENTOFOWNER’EQUITYNOTESTHEDIFFERENCESBETWEENTHEFINANCIALPERFORMANCEREPORTSOFCHINAANDTHEINTERNATIONALSTANDARDSOFINTERNATIONALACCOUNTINGAREMOREANDMOREVANISHINGIMPLEMENTATIONOFTHENEWACCOUNTINGSTANDARDSTAKENAMAJORSTEPFORWARDWITHTHEGREATSIGNIFICANCEOFINTERNATIONALCONVERGENCEOFACCOUNTINGTHISPAPERWILLANALYZEINCOMESTATEMENTANDCHANGESTATEMENTOFOWNER’EQUITYOFTHENEWACCOUNTINGSTANDARDSANDTOUNDERSTANDTHEPERFORMENCEOFNEWFINANCIALPERFORMANCEREPORTINTHEENTERPRISEBYANALYZINGTHELISTEDCOMPANY’SANNUALREPORTEXPLOREITSSHORTCOMINGSSTILLEXIST，ANDTOLIESOMEPROPOALSTHISPAPERISDIVIDEDINTOFIVECHAPTERSITSSTRUCTUREISASFOLLOWS，THECHAPERONEISTODESCRIBETHERESEARCHBACKGROUNDANDSIGNIFICANCE，ANDGIVEGENERALINTRODUCTIONOFTHERESEARCHCONTENTANDTHESTRUCTUREOFTHEARTICLEFINALLY，IT’11PROVIDEACOMPREHENSIVEEVALUATIONOFTHERESEARCHATHOMEANDABROADTHESECONDCHAPTERISTOINTRODUCETHEFOREIGNREPORTS，ASWELLASTHEIRRESEARCHOFTHEFINANCIALPERFORMANCERECENTLYTHETHIRDCHAPTERISTODESCRIBETHEDIRECTIONOFIMPROVINGFINANCIALREPORTING，ANDTOANALYSYTHERELEVANTTHEORIESONTHEFINANCIALPERFORMANCECHAPTERIVWILLANALYZETHEDIFFERENCESBETWEENTHETHEFORMERACCOUNTINGSTANDARDSANDTHENEWACCOUNTINGSTANDARDSTHECONTENTSOFCHAPTERVWILLANALYZESOMEFINANCIALPERFORMANCEDATAOFTHEANNUALREPORTOFSOMELISTEDCOMPANIESIN07THROUGHSTANDARDIZEDMETHODSANDEMPIRICALSTUDYKEYWORDSFINANCIALPERFORMANCEREPORT；INCOMESTATEMENT；STATEMENTOFSTOCKHOLDERS；COMPREHENSIVEINCOMEIII

簡介：東北財(cái)經(jīng)大學(xué)碩士學(xué)位論文基于新會(huì)計(jì)準(zhǔn)則的合并商譽(yù)問題研究姓名梁月申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師姜欣20071201續(xù)計(jì)量，尤其對商譽(yù)減值測試這一全新領(lǐng)域，結(jié)合國外先進(jìn)經(jīng)驗(yàn)，作了全面的論述，包括合并商譽(yù)減值測試的理論依據(jù)以及合并商譽(yù)減值測試的具體操作方法，并在此基礎(chǔ)上提出商譽(yù)減值測試的優(yōu)勢及弊端。在合并商譽(yù)之后，本文簡單論述了負(fù)商譽(yù)的相關(guān)問題，主要包括負(fù)商譽(yù)的本質(zhì)及會(huì)計(jì)處理等，使得文章體系就合并商譽(yù)來說更加完整合理。文章最后，討論了當(dāng)前我國現(xiàn)有經(jīng)濟(jì)、人員條件下，利用實(shí)施好商譽(yù)相關(guān)會(huì)計(jì)準(zhǔn)則的條件，并提出建議。同時(shí)，文章在結(jié)束語中展望了商譽(yù)會(huì)計(jì)的發(fā)展前景。關(guān)鍵詞合并商譽(yù)合并商譽(yù)計(jì)量負(fù)商譽(yù)Ⅱ

簡介：西北大學(xué)碩士學(xué)位論文新企業(yè)會(huì)計(jì)準(zhǔn)則下的公允價(jià)值運(yùn)用研究姓名倪萌申請學(xué)位級別碩士專業(yè)國民經(jīng)濟(jì)學(xué)指導(dǎo)教師宋德安20080616摘要在知識(shí)經(jīng)濟(jì)時(shí)代，由于經(jīng)濟(jì)環(huán)境的急劇波動(dòng)，按歷史成本反映的會(huì)計(jì)個(gè)體經(jīng)濟(jì)資源賬面價(jià)值己嚴(yán)重偏離市場價(jià)值，影響了經(jīng)濟(jì)決策者的正確決策。20世紀(jì)80年代以來，公允價(jià)值一直是國際會(huì)計(jì)界研究的一個(gè)熱點(diǎn)問題。隨著我國加入WTO和我國企業(yè)紛紛在海外融資上市等會(huì)計(jì)客觀環(huán)境的變化，要求會(huì)計(jì)準(zhǔn)則逐步國際化，公允價(jià)值的運(yùn)用也是我國實(shí)現(xiàn)國際會(huì)計(jì)趨同的關(guān)鍵一步。2006年2月15日，我國頒布新的企業(yè)會(huì)計(jì)準(zhǔn)則，明確將公允價(jià)值作為會(huì)計(jì)計(jì)量屬性之一。新企業(yè)會(huì)計(jì)準(zhǔn)則的頒布，無疑會(huì)對我國財(cái)務(wù)實(shí)踐產(chǎn)生全面兩深遠(yuǎn)的影響。本文研究立足于解決當(dāng)前和未來影響會(huì)計(jì)計(jì)量的關(guān)鍵問題，進(jìn)行新會(huì)計(jì)準(zhǔn)則下公允價(jià)值運(yùn)用的研究，有利于科學(xué)的進(jìn)行分析，為構(gòu)建我國會(huì)計(jì)計(jì)量與核算的完整框架起到積極作用。本文認(rèn)為，公允價(jià)值作為一個(gè)復(fù)合的計(jì)量屬性，具有相當(dāng)豐富的內(nèi)涵。目前公允價(jià)值計(jì)量在運(yùn)用過程主要存在可靠性需進(jìn)一步加強(qiáng)的問題，為了有效解決現(xiàn)值估價(jià)技術(shù)的主觀判斷和不可驗(yàn)證性，必須建立嚴(yán)密有效的程序規(guī)范，才能對企業(yè)資源進(jìn)行恰當(dāng)?shù)挠?jì)量，確保會(huì)計(jì)信息具有較高客觀性和可靠性。只有這樣，公允價(jià)值才能不僅在相關(guān)性上，而且在可靠性上超越歷史成本。我們相信，隨著中國市場經(jīng)濟(jì)的不斷發(fā)展完善，公允價(jià)值將在會(huì)計(jì)中扮演重要角色，為會(huì)計(jì)信息使用者提供更為相關(guān)和可靠的數(shù)據(jù)。全文共分六章。第一章提出論文的研究背景和研究意義，對文章的研究方法和框架進(jìn)行了介紹，同時(shí)指出了本文的不足與創(chuàng)新之處。第二章探究公允價(jià)值的理論基礎(chǔ)，闡述公允價(jià)值的涵義及其與其他計(jì)量屬性的關(guān)系，對國內(nèi)外相關(guān)研究文獻(xiàn)行回顧。第三章論述公允價(jià)值在新會(huì)計(jì)準(zhǔn)則中的運(yùn)用，首先分析在我國新會(huì)計(jì)準(zhǔn)則中運(yùn)用的意義與特征，然后從新準(zhǔn)則看公允價(jià)值的具體運(yùn)用。第四章分析公允價(jià)值運(yùn)用的難點(diǎn)。第五章對公允價(jià)值在我國的應(yīng)用前景進(jìn)行展望并提出政策建議。第六章對論文主要觀點(diǎn)看法進(jìn)行全面總結(jié)。關(guān)鍵詞公允價(jià)值新會(huì)計(jì)準(zhǔn)則運(yùn)用

簡介：LIILLLLLR；R11LLFIRLLFLFLLLRFLLJFLTRLJIRLLLUFY1526029分類號F2301071020050502滾步犬海碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則中公允價(jià)值的運(yùn)用對上市公司利潤的影響分析張黎導(dǎo)師姓名職稱申請學(xué)位級別論文提交日期學(xué)位授予單位周國光教授答辯委員會(huì)主席亟璺型型壟學(xué)位論文評閱人糾生墮型墼蔓I型絲癭ABSTRACTFAIRVALUEASANIMPORTANTMEASUREATTRIBUTE，HASEXPERIENCEDTWISTSANDTURNSINOURCOUNTRYATTHISSTAGE，THEREARESOMEPRACTICALPROBLEMSINUSEOFFAIRVALUE，BECAUSETHEINSUFFUCUENCYOFOURCOUNTRYINMARKETSYSTEM，LEGALSYSTEM，ACCOUNTINGMEASUREMENTTECHNOLOGYANDTHEQUALITYOFACCOUNTANTS，F(xiàn)AIRVALUEWASMANIPULATEDBYENTERPRISES，ITDIRECTLYAFFECTSTHEVOLATILITYOFCORPORATEPROFITS，CAUSESTHEDISCLOSUREOFFALSEINFORMATION，ANDTHENHASTHEADVERSEIMPACTONINVESTMENTDECISIONMAKINGTHENEWACCOUNTANTSTANDARDSHASBEENCALLRIEDOUTBYLISTEDCOMPANIESONJANUARY12007THEREFORE，THEEFFECTOFFAIRVALUEONLISTEDCOMPANIESPROFITSBECOMETHEFOCUSOFTHESTUDYTHISPAPERISAIMEDATTHECOMPREHENSIVEOVERALLIMPLEMENTOFFAIRVALUEINNEWACCOUNTINGSTANDARDS，ANALYSESTHEEFFECTOFFAIRVALUEONENTERPRISEPROFITVIADIFFERENTSTATISTICALDATA，THROUGHTHESTUDYOFCERTAINITEMSOFNEWACCOUNDINGSTANDARDS，THEARTICLEPROVIDESSOMESUGGESTIONS，F(xiàn)IRST，ASAMEASUREMODEL，F(xiàn)AIRVALUEHASCAUSEDBIGEFFECTSONPROFITSINDIFFERENTLISTEDCOMPANIESOFDIFFERENTINDUSTRYMADETHEUNTRUEDISCLOSUREOFLISTEDCOMPANIES’PERFORMANCE；SECOND，THEFAIRVALUEISOPTIONAL，ITMADETHEPROFITMANIPULATIONBECOMINGPOSSIBLYTHELAST，CHINA’SUNDERDEVELOPEDCAPITALMARKETSMADEFAIRVALUEINAPPROPRIATEINSOMESTANDARDSSOMESUGGESTIONSARESTATEDATTHEENDOFTHEPAPERINLISTEDCOMPANIESPROFITSMANIPULATION，LISTEDCOMPANIESPROFITSFLUCTUATION，THEMARKETENVIRONMENTOFFAIRVALUEKEYWORDSNEWACCOUNTINGSTANDARDS，F(xiàn)AIRVALUE，PROFITS，LISTEDCOMPANIESN

簡介：江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文資產(chǎn)減值會(huì)計(jì)比較探析基于FASB、IASB和我國的相關(guān)準(zhǔn)則姓名蔣劍峰申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師裘宗舜20081001第五部分，資產(chǎn)減值會(huì)計(jì)披露的比較。本章論述了資產(chǎn)減值會(huì)計(jì)的披露，通過分析我國在資產(chǎn)減值會(huì)計(jì)披露的問題，對完善我國資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的披露要求提出合理建議。第六部分，對我國資產(chǎn)減值會(huì)計(jì)的啟示和改進(jìn)建議。本章主要是對上述研究得出完善我國資產(chǎn)減值會(huì)計(jì)的啟示，并對改進(jìn)我國資產(chǎn)減值會(huì)計(jì)提出相關(guān)建議。關(guān)鍵詞資產(chǎn)減值資產(chǎn)減值的確認(rèn)資產(chǎn)減值的計(jì)量2

簡介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則變遷與長期資產(chǎn)減值來自中國證券市場的經(jīng)驗(yàn)數(shù)據(jù)姓名陸健飛申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師余海宗20081201會(huì)計(jì)準(zhǔn)則變遷與長期資產(chǎn)減值來自中國豇E券市場的經(jīng)驗(yàn)數(shù)據(jù)于有效遏制上市公司盈余管理的負(fù)面影響。新準(zhǔn)則規(guī)定對固定資產(chǎn)、無形資產(chǎn)、長期股權(quán)投資、在建工程等的減值一經(jīng)提取在以后會(huì)計(jì)期間不得轉(zhuǎn)回，此永久性的標(biāo)準(zhǔn)，旨在避免了企業(yè)確認(rèn)暫時(shí)性損失，有效防止上市公司利用資產(chǎn)減值準(zhǔn)備一次虧夠，再重新轉(zhuǎn)回的利潤操縱手段，又在一定程度上減少了利潤操縱的空間，保證了會(huì)計(jì)資料的真實(shí)性和可比性。全文共分六章，各章的主要內(nèi)容如下第一章，導(dǎo)論，介紹了論文的研究背景、研究的目的和意義、研究命題、文獻(xiàn)綜述以及本文的結(jié)構(gòu)安排和創(chuàng)新之處。第二章，“資產(chǎn)減值會(huì)計(jì)相關(guān)理論研究”，本章首先從資產(chǎn)本質(zhì)理論、受托責(zé)任理論、會(huì)計(jì)計(jì)量理論和資產(chǎn)評估理論四個(gè)方面回顧了資產(chǎn)減值會(huì)計(jì)的理論基礎(chǔ)，其次探討了資產(chǎn)減值會(huì)計(jì)的目標(biāo)，并加以總結(jié)，最后針對資產(chǎn)減值會(huì)計(jì)是增強(qiáng)了會(huì)計(jì)信息的相關(guān)性還是削弱可靠性進(jìn)行辨析，指出資產(chǎn)減值會(huì)計(jì)是相關(guān)性和可靠性之間博弈的選擇。第三章，“資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的比較’’，在第二章所闡述資產(chǎn)減值相關(guān)理論的基礎(chǔ)上，本章首先分五個(gè)階段回顧了資產(chǎn)減值會(huì)計(jì)在我國的發(fā)展歷史，指出企業(yè)會(huì)計(jì)準(zhǔn)則第8號資產(chǎn)減值是我國資產(chǎn)減值會(huì)計(jì)發(fā)展的一個(gè)里程碎，同時(shí)通過比較新舊資產(chǎn)減值會(huì)計(jì)準(zhǔn)則發(fā)現(xiàn)，資產(chǎn)減值的范圍、資產(chǎn)減值跡象的判斷、可收回金額的計(jì)量原則、資產(chǎn)減值不得轉(zhuǎn)回以及引入“資產(chǎn)組”和“總部資產(chǎn)“的概念是新舊準(zhǔn)則的主要差異；其次對2007年1月1日起執(zhí)行的新企業(yè)會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則、美國會(huì)計(jì)準(zhǔn)則進(jìn)行比較，通過比較可以看出在資產(chǎn)減值能否轉(zhuǎn)回的問題上存在實(shí)質(zhì)性的差異。第四章，“實(shí)證研究設(shè)計(jì)”，本章首先闡述了樣本的選取與數(shù)據(jù)的來源，然后結(jié)合第二章的相關(guān)理論提出了研究假設(shè)，并對因變量、解釋變量及控制變量進(jìn)行了界定。最后，根據(jù)研究假設(shè)提出三個(gè)回歸模型。第五章，“實(shí)證分析’’，本文選取2004“2007年的所有非金融行業(yè)A股上市公司為研究樣本，以固定資產(chǎn)、無形資產(chǎn)和在建工程減值準(zhǔn)備的計(jì)提和轉(zhuǎn)回作為研究對象，分新準(zhǔn)則頒布前的2004年、新準(zhǔn)則頒布后實(shí)施前的20052006年和新準(zhǔn)則頒布實(shí)施后的2007年三個(gè)時(shí)間段來考察上市公司管理層在新準(zhǔn)則實(shí)施前和實(shí)施后的不同時(shí)期，對比頒布前后運(yùn)用資產(chǎn)減值會(huì)計(jì)政策執(zhí)行會(huì)計(jì)政策行為選擇差異。筆者通過描述性統(tǒng)計(jì)和回歸分析等多種方法，2

簡介：學(xué)校代碼10207分類號F23學(xué)號4602100154密級內(nèi)部碩士學(xué)位論文資產(chǎn)負(fù)債觀在企業(yè)會(huì)計(jì)準(zhǔn)則中的應(yīng)用THEAPPLICATIONOFASSETLIABILITYVIEWINACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES學(xué)位等級碩士學(xué)位等級碩士學(xué)科專業(yè)會(huì)計(jì)學(xué)學(xué)科專業(yè)會(huì)計(jì)學(xué)研究方向財(cái)務(wù)會(huì)計(jì)研究方向財(cái)務(wù)會(huì)計(jì)姓名名于小航于小航指導(dǎo)教師導(dǎo)教師汪偉汪偉教授教授碩士學(xué)位類型學(xué)歷碩士碩士學(xué)位類型學(xué)歷碩士授予單位長春稅務(wù)學(xué)院授予單位長春稅務(wù)學(xué)院二OO九年五月長春稅務(wù)學(xué)院I中文摘要資產(chǎn)負(fù)債觀和收入費(fèi)用觀作為兩種會(huì)計(jì)理念，在各自的范圍內(nèi)完善著不同的會(huì)計(jì)理論并促進(jìn)了會(huì)計(jì)準(zhǔn)則的發(fā)展。從國際會(huì)計(jì)準(zhǔn)則和美國會(huì)計(jì)準(zhǔn)則的發(fā)展來看，IASB和FASB都極力推崇資產(chǎn)負(fù)債觀，認(rèn)為它更符合概念框架，也更能適應(yīng)現(xiàn)代經(jīng)濟(jì)環(huán)境的要求，并堅(jiān)定不移地在其準(zhǔn)則制定中積極貫徹實(shí)施。隨著我國經(jīng)濟(jì)在全球化背景下的迅猛發(fā)展，會(huì)計(jì)準(zhǔn)則越發(fā)重要。多年來，我國會(huì)計(jì)準(zhǔn)則經(jīng)歷了從無到有，不完善到完善的發(fā)展歷程。2006年2月15日，財(cái)政部正式發(fā)布了我國會(huì)計(jì)準(zhǔn)則體系，包括一項(xiàng)基本準(zhǔn)則和38項(xiàng)具體會(huì)計(jì)準(zhǔn)則，并于2007年1月率先在上市公司執(zhí)行。會(huì)計(jì)準(zhǔn)則的發(fā)布及實(shí)施將對我國會(huì)計(jì)工作的發(fā)展產(chǎn)生深遠(yuǎn)的影響，標(biāo)志著適應(yīng)我國市場經(jīng)濟(jì)發(fā)展要求的企業(yè)會(huì)計(jì)準(zhǔn)則體系正式建立。新的企業(yè)會(huì)計(jì)準(zhǔn)則體系在指導(dǎo)思想、體系設(shè)計(jì)、內(nèi)容安排和具體規(guī)定等方面，著眼于提高企業(yè)核心競爭力，順應(yīng)中國社會(huì)主義市場經(jīng)濟(jì)發(fā)展的要求和企業(yè)實(shí)際工作需要，著力打造更透明、更相關(guān)、更有價(jià)值的會(huì)計(jì)信息，在更高層次上實(shí)現(xiàn)創(chuàng)新、突破和跨越。而資產(chǎn)負(fù)債觀理念的樹立,更具有非凡的現(xiàn)實(shí)意義，實(shí)現(xiàn)了與國際會(huì)計(jì)準(zhǔn)則的趨同。解讀企業(yè)會(huì)計(jì)準(zhǔn)則中資產(chǎn)負(fù)債觀的思路和內(nèi)涵，進(jìn)行資產(chǎn)負(fù)債觀與收入費(fèi)用觀的比較研究，分析資產(chǎn)負(fù)債觀的實(shí)質(zhì)，揭示其理論基礎(chǔ)就顯得尤其重要。本文首先分析了負(fù)債觀在現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用的研究背景和意義、國內(nèi)外研究現(xiàn)狀以及研究的思路和方法。其次對資產(chǎn)負(fù)債觀和收入費(fèi)用觀進(jìn)行系統(tǒng)的比較研究，介紹了資產(chǎn)負(fù)債觀和收入費(fèi)用觀的涵義，從資產(chǎn)負(fù)債觀和收入費(fèi)用觀歷史變遷的縱向和理論內(nèi)涵的橫向進(jìn)行比較研究。文中的第三部分具體分析資產(chǎn)負(fù)債觀在現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則中的應(yīng)用，包括在基本準(zhǔn)則、存貨準(zhǔn)則、所得稅準(zhǔn)則、財(cái)務(wù)報(bào)表列報(bào)準(zhǔn)則、政府補(bǔ)助準(zhǔn)則及或有事項(xiàng)準(zhǔn)則中的應(yīng)用。最后分析了我國現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則采用資產(chǎn)負(fù)債觀的原因，指出了資產(chǎn)負(fù)債觀在企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用中存在的問題并提出相應(yīng)的解決對策。關(guān)鍵詞關(guān)鍵詞資產(chǎn)負(fù)債觀收入費(fèi)用觀收益觀企業(yè)會(huì)計(jì)準(zhǔn)則

簡介：中南大學(xué)碩士學(xué)位論文構(gòu)筑我國海上油氣資產(chǎn)棄置會(huì)計(jì)準(zhǔn)則的探討姓名齊秀麗申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師肖序20081120ABSTRACTINRECENTYEARS，THEWORLD’SMAJOROFFSHOREOILANDGASDEVELOPMENTHAVEREACHEDTOITSLATTER，SOMEOFFSHOREOILANDGASPRODUCTIONINSTALLATIONSANDFACILITIESAREFACINGTHEREMOVALANDDISPOSALINACCORDANCEWITHTHEPROVISIONSOFINTERNATIONALLAWSANDREGULATIONS．OFFSHOREPETROLEUMGASASSETRETIREMENTCAUSESPOLLUTIONORDAMAGETOTHEENVIRONMENTMOREANDMORESERIOUSLY．CHINAENACTEDSPECIFICACCOUNTINGSTANDARDSRECENTLY,WHICHDIDSOMEPRINCIPLESFORTHIS．COMPAREDWITHTHEUNITEDSTATES，JAPANANDSOMEEUCOUNTRIES，OPERATIONALREQUIREMENTISSTILLINADEQUATEINOURCOUNTRY,THEAPPLICATIONOFTHEGUIDANCEIS。EXTREMELYLIMITED．THEREFORE，THISTHESISMAINLYDISCUSSESTHEISSUESRELATEDTOOFFSHOREPETROLEUM＆GASASSETRETIREMENTACCOUNTINGSTANDARDSINCHINABYNORMATIVEMETHODANDCASESTUDYMETHOD．SPECIFICALLY,ONTHEBASISOFANALYZINGTHEU．S．CURRENTOILGASASSETRETIREMENTACCOUNTINGSTANDARDS，WECOMPARETOTHEDIVERSECURRENTACCOUNTINGPRACTICESOFDIFFERENTCOUNTRIESANDORGANIZATIONS，PUTTHEISSUESRELATEDTOOFFSHOREPETROLEUMGASASSETRETIREMENTACCOUNTINGINTOTHEHOLISTICACCOUNTINGFRAMEWORKTODISCUSS，CONSIDERINGTHECONCEPTION，RECOGNITION，MEASUREMENT，ANDDISCLOSUREOFTHERETIREMENTOFOILGASASSETS．THEN，INTHECOURSEOFSPECIFICSTUDY,BASINGTHEWHOLEANALYTICALCOURSEONTHEFUNDAMENTALSOCIALANDENVIRONMENTALCONDITIONSANDCURRENTACCOUNTINGPRACTICESINCHINAANDPAYINGSPECIALATTENTIONTOCOORDINATIONWITHINTERNATIONALACCOUNTINGSTANDARDS，WEPUTFORWARDAPRELIMINARYFRAMEWORKOFCHINESEOFFSHOREPETROLEUM＆GASASSETRETIREMENTACCOUNTINGSTANDARDSFORTHEABOVEDISCUSSIONSANDANALYSES．FURTHERMORE，THROUGHTHEANALYSISOFCASE，WEVERIFYTHEFEASIBILITYOFTHEACCOUNTINGPRACTICESWHICHAREDISCUSSEDABOVE．INTEGRATIONOFTHEORYWITHPRACTICE，WEEXPECTTHATITWILLBEABLETOHAVEPRACTICALSIGNIFICANCETOSOLVETHEISSUESRELATEDTOOFFSHOREPETROLEUMGASASSETRETIREMENTACCOUNTING．INTHELAST，WEDRAWTHECONCLUSION，POINTOUTTHESHORTCOMINGSINTHISPAPERANDLOOKINTOTHEFURTHERIMPROVEMENTINTHE矗LNLRE

簡介：西南大學(xué)碩士學(xué)位論文新企業(yè)會(huì)計(jì)準(zhǔn)則下上市公司利潤操縱的實(shí)證研究姓名欒紅蓮申請學(xué)位級別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師陳昌明20080401兩南人學(xué)碩學(xué)位論文摘要卻存在顯著地凋增利潤的會(huì)計(jì)處理。岡為根據(jù)我國公司法的規(guī)定，上市公司連續(xù)兩年虧損將被特別處理。因此，多數(shù)上市公司為避免被特別處理而影響在證券市場中的形象，就會(huì)在出現(xiàn)虧損年度調(diào)減利潤，為以后年度扭虧為盈創(chuàng)造條件。2虧損公司與微利公司在執(zhí)行新準(zhǔn)則后仍然存在利潤操縱行為，并且操控性應(yīng)計(jì)利潤總量較執(zhí)行舊會(huì)計(jì)準(zhǔn)則時(shí)還有略高之勢。3對于高盈利公司，在執(zhí)行新舊會(huì)計(jì)準(zhǔn)則時(shí)都沒有顯著地存在利潤操縱的行為，表明我國的高盈利公司還是存在較好的營運(yùn)能力的。4從樣本公司的研究結(jié)果中還發(fā)現(xiàn)，執(zhí)行新準(zhǔn)則后，約有62％的上市公司操控性應(yīng)計(jì)利潤高于執(zhí)行舊準(zhǔn)則時(shí)的操控性應(yīng)計(jì)利潤。新準(zhǔn)則的執(zhí)行反而增加了利潤操縱的強(qiáng)度，但這僅僅是兩年的統(tǒng)計(jì)數(shù)據(jù)，并且新準(zhǔn)則的一些新規(guī)定本身也可能對上市公司的利潤水平產(chǎn)生一定的影響。5新準(zhǔn)則的規(guī)定在一些方面遏制了上市公司利潤操縱的行為，但還是給上市公司進(jìn)行利潤操縱提供了一定的空間，新準(zhǔn)則的執(zhí)行并沒有根本解決我國上市公司中的利潤操縱問題。如何防范我國上市公司利潤操縱，筆者建議采用以下對策1加強(qiáng)對新企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)范。通過對資產(chǎn)減值準(zhǔn)備、債務(wù)重組、無形資產(chǎn)、公允價(jià)值的運(yùn)用等具體準(zhǔn)則進(jìn)行修訂與完善來實(shí)現(xiàn)。2轉(zhuǎn)變政府職能，強(qiáng)化政府對利潤操縱的監(jiān)督。要消除國有控股上市公司經(jīng)營中的“政治掛鉤”色彩；對政府官員建立科學(xué)的評價(jià)機(jī)制；加強(qiáng)反腐力度，保障公平、公開、公正的市場環(huán)境。3完善公司治理結(jié)構(gòu)和內(nèi)部審計(jì)制度。完善公司治理結(jié)構(gòu)，首先必須完善公司產(chǎn)權(quán)制度，加強(qiáng)股東參與監(jiān)控的動(dòng)機(jī)和能力。完善內(nèi)部審計(jì)制度，保證內(nèi)部審計(jì)的獨(dú)立性，充分發(fā)揮獨(dú)立董事與監(jiān)事會(huì)的監(jiān)督作用，對防止上市公司利潤操縱具有積極作用。4完善注冊會(huì)計(jì)師審計(jì)制度，保證外部審計(jì)的真實(shí)性。審計(jì)獨(dú)立性是注冊會(huì)計(jì)師審計(jì)工作的靈魂與生命，是其防范上市公司利潤操縱行為的關(guān)鍵；加強(qiáng)注冊會(huì)計(jì)師審計(jì)制度的法制建設(shè)。5完善會(huì)計(jì)信息披露制度。我國的財(cái)政部與證監(jiān)會(huì)應(yīng)加強(qiáng)自身的管理職能，強(qiáng)化對上市公司虛假信息披露的懲罰力度。6完善上市公司業(yè)績考核與評價(jià)體系。改變凈資產(chǎn)收益率指標(biāo)作為衡量上市公司業(yè)績的唯一指標(biāo)。關(guān)鍵詞新準(zhǔn)則利潤操縱上市公司應(yīng)計(jì)利潤Ⅱ