簡(jiǎn)介：所在學(xué)院系學(xué)科門類專業(yè)名稱作者指導(dǎo)教師姓名、職稱論文主題詞學(xué)習(xí)期限提交時(shí)間商學(xué)院管理學(xué)會(huì)計(jì)學(xué)張本升歐陽(yáng)愛平教授信息相關(guān)性；決策有用性；證券市場(chǎng)有效性2006年9月2009年6月2009年5月●摘要2006年2月15日，財(cái)政部發(fā)布了我國(guó)全新的會(huì)計(jì)準(zhǔn)則體系企業(yè)會(huì)計(jì)準(zhǔn)則2006以下簡(jiǎn)稱新準(zhǔn)則，標(biāo)志著中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則最終實(shí)現(xiàn)了全面性和根本性接軌。會(huì)計(jì)信息相關(guān)性是衡量會(huì)計(jì)信息決策有用性的首要指標(biāo)，決策有用論強(qiáng)調(diào)會(huì)計(jì)信息的相關(guān)性。新準(zhǔn)則大量引用了公允價(jià)值計(jì)量，這是我國(guó)提高會(huì)計(jì)信息相關(guān)性的重要舉措。提高會(huì)計(jì)信息相關(guān)性是本次會(huì)計(jì)準(zhǔn)則變革的重要目標(biāo)之一。新準(zhǔn)則已經(jīng)實(shí)施兩年，我國(guó)企業(yè)會(huì)計(jì)信息的相關(guān)性如何變化是大家關(guān)心的問題。本文以滬深兩市的上市公司作為研究對(duì)象，分析我國(guó)企業(yè)實(shí)施新準(zhǔn)則后會(huì)計(jì)信息相關(guān)性的變化。本文選取指標(biāo)有資產(chǎn)總額、負(fù)債總額、凈資產(chǎn)、營(yíng)業(yè)利潤(rùn)和營(yíng)業(yè)利潤(rùn)增加值。本文研究對(duì)象包括滬市深市的所有A股上市公司，所采用的數(shù)據(jù)源自上市公司披露的2005、2006、2007和2008年財(cái)務(wù)報(bào)告。通過模型檢驗(yàn)公司市場(chǎng)收益與公司盈余及其變化值的相關(guān)性，公司市值與公司資產(chǎn)負(fù)債及盈余的相關(guān)性。實(shí)證結(jié)果顯示，L、上市公司年報(bào)中利潤(rùn)表包含的部分信息每股營(yíng)業(yè)利潤(rùn)和每股營(yíng)業(yè)利潤(rùn)增加值與持有每股收益的相關(guān)性顯著；2、上市公司年報(bào)中資產(chǎn)負(fù)債表包含的部分信息每股資產(chǎn)和每股負(fù)債與公司每股市值相關(guān)性的顯著性不強(qiáng)；3、新準(zhǔn)則實(shí)施后，上市公司年報(bào)中利潤(rùn)表和資產(chǎn)負(fù)債表所包含的部分信息的信息相關(guān)性即擬合優(yōu)度逐年提高，但是變化不顯著，并且兩組數(shù)據(jù)不一致。根據(jù)實(shí)證結(jié)果，本文從公司及財(cái)務(wù)人員、證券市場(chǎng)、中介機(jī)構(gòu)和政府監(jiān)管機(jī)構(gòu)等幾個(gè)主體角度，分會(huì)計(jì)信息產(chǎn)生、傳遞、分析和決策應(yīng)用等幾個(gè)環(huán)節(jié)，提出了提高會(huì)計(jì)信息相關(guān)性的若干建議關(guān)鍵詞會(huì)計(jì)信息質(zhì)量；會(huì)計(jì)信息相關(guān)性；證券市場(chǎng)有效性；決策有用性

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簡(jiǎn)介：公允價(jià)值計(jì)量的應(yīng)用及其影響研究基于廣東省上市公司2007年執(zhí)行新會(huì)計(jì)準(zhǔn)則的情況ONTHEAPPLICATIONANDINFLUENCEOFFAIRVALUEMEASUREMENTBASEDONTHEENFORCEMENTOFNEWACCOUNTINGSTANDARDSFORLISTEDCOMPANIESOFGUANGDONGPROVINCEIN2007專業(yè)會(huì)計(jì)學(xué)申請(qǐng)人李瑕指導(dǎo)教師譚勁松教授答辯委員會(huì)成員簽名主席成員0C2669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(duì)本文的研究做出重要貢獻(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)位論文作者簽名舍根HFT羽C≥儼∥月弓日學(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(guó)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(kù)進(jìn)行檢索，可以采用復(fù)ELI縮印或其他方法保存學(xué)位論文。學(xué)位論文作者簽名李鄉(xiāng)孽日期占1年多月多日日

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)則下企業(yè)合并商譽(yù)確認(rèn)和計(jì)量問題研究姓名米琰申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉文輝20090601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)則下企業(yè)合并商譽(yù)確認(rèn)和計(jì)量問題研究IIABSTRACTGOODWILLHASALWAYSBEENASECTOFACCOUNTINGTHEYFOCUSTHISARTICLEFIRSTLYINTRODUCESEACHKINDOFGOODWILLCONCEPTSATTEMPTINGTOBECLEARABOUTTHECONNOTATIONOFGOODWILLINVIEWOFTHEFACTTHATTHECOSTOFINTERNALLYGENERATEDGOODWILLCANNOTBEMEASUREDRELIABLYTHEAUTHESTABLISHESTHEARTICLEONLYTOBERESTRICTEDINTHECONSOLIDATIONGOODWILLEMPHASIZESONTHEDISCUSSINGTHEMEASUREMENTOFCONSOLIDATIONGOODWILLTHENTHISARTICLECOMPARESTHEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLFROMTHECHINESETOFEIGNANALYZESDIFFERENCETHROUGHINTRODUCEDEACHHISTICALEVOLUTIONITHASMAINLYEDTHEAMERICANACCOUNTINGSTARDSTHEINTERNATIONALACCOUNTINGSTARDSASTHECOMPARISONRESEARCHOBJECTSBECAUSETHESETWOSIDESHAVEGOODSTARTONTHECONSOLIDATIONGOODWILLRESEARCHTHETHEYAREALREADYMATUREDMEOVERTHESTARDSALREADYTENDSTOBEBASICALLYCONSISTENTRELATIVELYINOURCOUNTRYCONSOLIDATIONGOODWILLACCOUNTINGSTARDSEXPERIENCEDFROMUNMATUREDTOMATURITYFROMCONFUSIONTOUNIFIEDDEVELOPMENTPROCESSTHROUGHSTUDYINGMANYOVERSEASADVANCEDEXPERIENCESSIMULTANEOUSLYRETAININGCERTAINCHINESEACTERISTICCHINESEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLHASFINALLYCONVERGENTTOTHEINTERNATIONALSTARDSBECAUSENEWACCOUNTINGSTARDSHAVEMADETHESIGNIFICANTADJUSTMENTREGARDINGTHECONSOLIDATIONGOODWILLTHEREFETHISARTICLEALSOEMPHATICALLYDISCUSSESTHECHANGEOFCONSOLIDATIONGOODWILLINTHENEWACCOUNTINGSTARDSFIRSTPARTDISCUSSESTHEDIFFERENTCONSOLIDATIONTHEYREGARDINGTHECONSOLIDATIONGOODWILLCHINESEACCOUNTINGSTARDSUTILIZESSEVERALKINDSOFCONSOLIDATIONTHEYWHICHENABLESTHECOMPUTATIONRESULTSOFCONSOLIDATIONGOODWILLMEREFLECTINGTHESCIENTIFICNATURETHESECONDPARTINTRODUCESTHEINITIALFOLLOWINGMEASUREMENTOFCONSOLIDATIONGOODWILLTHEUTILIZATIONOFTHEFAIRVALUERELATEDKNOWLEDGETHESIMPLECOMMENTARYTOTHEGOODWILLMEASUREMENTMETHODTHISARTICLECENAMELYTHISARTICLEINNOVATIONSPOTISTHEEMPIRICALANALYSISONBELISTEDANNUALREPTDATAATTEMPTINGTOCONFIRMTHENATUREOFGOODWILLTHEENTERPRISESINFLUENCEFROMTHECHANGEOFNEWACCOUNTINGSTARDSFIRSTLYTHROUGHSTATISTICALLYANALYZINGTHEWEIGHTINGROACHANGEIN169LISTEDCOMPANIESFROM1999TO2007THEAUTHBELIEVESTHATTHEGOODWILLWHICHDETERMINEDINTHEBUSINESSCOMBINATIONDOESN’TBRINGTHESOCALLEDSUPERIEARNINGSFTHEENTERPRISEWHICHNAMELYCOULDNOTMANIFESTTHENATUREOFTHEGOODWILLBUTBECAUSETHEIONTHECOMPUTATIONOFVARIABLESARERESTRICTEDTOTHEOBJECTIVEFACTSTHERESULTSEEMSNOTTOHAVETHECOMPLETEPERSUASIVEPOWERTHENTHROUGH

簡(jiǎn)介：蘭州理工大學(xué)碩士學(xué)位論文我國(guó)會(huì)計(jì)準(zhǔn)則變遷的博弈分析姓名張磊申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王正軍20090424我國(guó)會(huì)計(jì)準(zhǔn)則變遷的博弈分析ABSTRACTSINCE1978CHINAHASSEENAGREATREFORMOFECONOMICSYSTEM，ANDFOUNDEDTHESYSTEMOFSOCIALISTICMARKETECONOMYOFTHECHINESEINTHETRANSFORMATIONFROMPLANNEDECONOMYTOMARKETECONOMYTHEREHASBEENAGREATCHANGEINTHEACCOUNTINGSYSTEMOFCHINAITISINSUCHASOCIALENVIRONMENTTHATTHEACCOUNTINGSYSTEMOFCHINACOMESINTOBEING，DEVELOPSANDPERFECTSGRADUALLYINTHISTHESIS，WITHTHEDISCUSSINGOFTHEEVOLVEMENTOFTHECHINESEACCOUNTINGRULEANDTHECHARACTERSOFIT，ANDBASEDONTHETHEORYOFINSTITUTIONALCHANGEANDGAMETHEORY，ITRYTOGIVEANALLAROUNDANALYSISOFTHECHANGEOFTHECHINESERULEOFACCOUNTINGINTHETHESIS，IINVESTIGATETHECHARACTERSOFTHEACCOUNTINGINSTITUTIONOFCHINAVIAITSHISTORICALPROGRESSFIRSTLYNEXTIANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINAESPECIALLY1WANTTOINDICATETHEPUBLICFINANCEISALLIMPORTANTFACTOROFPUSHINGTHECHANGESINTHERULEOFCHINESEACCOUNTINGBYCONSIDERINGTHEGOVERNMENTASONEOFTHEMOSTIMPORTANTPARTICIPANTANDTHERULEOFACCOUNTINGASCOUNTERBALANCERESULTS，ITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYBYVIRTUESOMERELEVANTDATES，ITRYTOPOSITIVETHEASSUMPTIONTHATTHEGOVERNMENT，ASONEOFTHEINTERESTGROUP，HASTAKENPARTINTHEMAKINGANDSTRONGLYAFFECTEDTHETRANSFORMATIONOFTHERULEOFACCOUNTINGINCHINAONTHEBASISOFTHEABOVECONCLUSIONS，ITRYMYBESTTOGIVESOMEADVICESABOUTHOWTODEVELOPTHECHINESERULEOFACCOUNTINGINTHEFUTUREATLASTANYWAY，THEPAPERHASFOLLOWINGNEWSIGHTSFIRSTLY，IANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINABYTHETHEORYOFINSTITUTIONALCHANGESECONDLYITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYANDPOSITIVEMYASSUMPTIONKEYWORDSACCOUNTINGSTANDARD，INSTITUTIONALCHANGE，THEGAMETHEORYGOVERNMENTH

簡(jiǎn)介：天津商業(yè)大學(xué)碩士學(xué)位論文關(guān)于上市公司職工福利費(fèi)新舊會(huì)計(jì)準(zhǔn)則的比較研究姓名楊莉申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師孫玉甫20090501ABSTRACTABSTRACTFORMULATEACCOUNTINGSTANDARDSMUSTTAKEINTOACCOUNTTHEVARIOUSINTERESTGROUPSTOWEIGHTHEBENEFITSTHATAIMTODETERMINETHEFORMULATIONOFGUIDELINESINTHISPAPER，THEFORMULATIONOFACCOUNTINGSTANDARDSOFCHINA’SGOALISDIVIDEDINTOINTERESTSOFTHEGOVERNMENTANDTHEPUBLICBENEFITSANDWASSELECTEDFORTHETWOINTERESTGROUPSONBEHALFOFTHETYPICALREPRESENTATIVEOFTHESTATEOWNEDANDSTATEHOLDINGENTERPRISES，ASWELLASNONSTATEOWNEDHOLDINGENTERPRISESAMONGTHEM，THE”GOVERNMENTINTEREST”INCHINAUNDERTHESPECIALMEANINGOFTHESITUATIONWASDESCRIBEDTHESECONDPARTOFTHETHESISOFSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHECRITERIAFORACOMPARATIVESTUDYOFOLDANDNEWINTRODUCEDTHEWELFAREOFWORKERSATTHENEWANDOLDOFDIFFERENTCRITERIA，INCLUDINGTHEOLDCRITERIAOFWELFAREWORKERS，ASWELLASTHELIMITATIONSOFTHEPROVISIONSOFTHENEWGUIDELINESPROVIDEDFORTHEEMPLOYEEWELFAREPRACTICALSIGNIFICANCEBYCHOOSINGATYPICAL11LISTEDCOMPANIESINRECENTYEARS，DETAILEDDATAWERECOMPAREDATTHESAMETIME，COMPARATIVESTUDYOFTHISARTICLEALSODISCUSSESTHEPROCESSOFTHEECONOMICCONSEQUENCESOFTHENEWGUIDELINES，THESOCALLED”TRACHEOTOMY”一”THEECONOMICCONSEQUENCESOFANEUTRAL，””BENIGNECONOMICCONSEQUENCES’’AND”ECONOMICCONSEQUENCESOFTHEVICIOUS’’ANDFROMTHEPERSPECTIVEOFMACROECONOMICCONSEQUENCESOFBOTHPOSITIVEANDNEGATIVEPERFORMANCETHELASTPARTOFTHETHESISACCORDINGTOSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHESITUATIONPOINTEDOUTTHEPROSANDCONSOFTHENEWGUIDELINESANDCRITERIAPUTFORWARDAPROPOSEDTWOGOALTHEORYKEYWORDSACCOUNTANTSTANDARDS；SETTINGGOALS；EMPLOYEEWELFARE；ECONOMICCONSEQUENCES

簡(jiǎn)介：廈門大學(xué)博士學(xué)位論文新企業(yè)會(huì)計(jì)準(zhǔn)則實(shí)施效果研究基于價(jià)值相關(guān)性和資本成本的視角姓名徐莉莎申請(qǐng)學(xué)位級(jí)別博士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師吳水澎20090401ABSTRACTTHENEWCHINA’SACCOUNTINGSTANDARDSCASWENTINTOEFFECTINTHELISTEDCOMPANIESSINCEJAN1ST，2007THENEWCASACCORDSWITHTHEINTEMATIONALACCOUNTINGCONVERGENCEANDTHEECONOMICENVIRONMENTSOFCHINAFURTHERMORE，THENEWCASISWIDELYAPPROBATEDINTHEWORLDANDISHIGHQUALITYWHATHAVETHENEWCASBROUGHTTOUSTHISQUESTIONISRECEIVEDMUCHMORECONCERNANDISTHEPURPOSEOFTHISDISSERTATIONFIRSTLY，THISDISSERTATIONUSESNORMATIVERESEARCHMETHODSTOANALYZETHERELATEDQUESTIONS，SUCHASACCOUNTINGINFORMATIONDISCLOSURE，ACCOUNTINGREGULATIONTHEORY，ACCOUNTINGSTANDARDSANDTHEINFLUENCEOFACCOUNTINGSTANDARDSONCORPORATIONSANDCAPITALMARKET，ETCTHEANALYSISILLUSTRATETHATHIGHQUALITYACCOUNTINGSTANDARDISTHEMOSTIMPORTANTGUARANTEEFOR11I曲一QUALITYACCOUNTINGINFORMATIONANDHIGHQUALITYACCOUNTINGINFORMATIONLEADSTOTHEMOREEFFECTIVERESOURCESALLOCATIONANDTHEREDUCTIONOFTHECOSTOFCAPITALINADDITION，HIGHQUALITYACCOUNTINGINFORMATIONCANHELPTHEMANAGEMENTTOMAKEINVESTMENTDECISIONSSECONDLY，ITTESTSTHATWHETHERTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDANDTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHEMPIRICALSTUDIESASFAIRVALUEISONEOFTHEDISTINCTIVEFEATURESOFTHENEWCAS，THISDISSERTATIONALSOPAYSATTENTIONONTHEINCREMENTALINFORMATIONCONTENTOFFAIRVALUEINTHEFIRSTPARTOFTHEEMPIRICALRESEARCH，ITMANIFESTSTHATTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHTHERELATIVEASSOCIATIONSTUDIES，ANDTHREEITEMS‘FAIRVALUEGAINSANDLOSSES’，‘TRADE’SFINANCIALASSETS’AND‘AVAILABLEFORSALEFINANCIALASSETS’HAVETHEINCREMENTALINFORMATIONCONTENTINTHESECONDPARTOFTHEEMPIRICALRESEARCH，ITUSESTWOKINDSOFMETHODSDIRECTESTIMATINGMETHODANDINDIRECTESTIMATINGMETHODTOESTIMATETHECOSTOFCAPITALITISPROVEDTHATTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHUNIVARIATETESTSANDMULTIPLEREGRESSIONANALYSISTHECONCLUSIONSOFTHISDISSERTATIONAREMEANINGFULNOTONLYFORTHENEWCASBUTALSOFORTHEINTERNATIONALACCOUNTINGSTANDARDSLITERATURESINADDITIONTONORMATIVERESEARCHMETHODS，THISDISSERTATIONUSESEMPIRICALRESEARCHMETHODSBESIDESTHEVALUERELEVANCERESEARCH，ITUSESTHECOSTOFCAPITALASTHEBENEFITOFTHE

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國(guó)無形資產(chǎn)會(huì)計(jì)準(zhǔn)則存在的問題及改進(jìn)建議基于無形資產(chǎn)剩余使用期分析姓名苗誼卓申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉仲文20090301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國(guó)無形資產(chǎn)會(huì)計(jì)準(zhǔn)則存在的問題及改進(jìn)建議IIABSTRACTTHEAUTHHADCOMPAREDTHECHINESEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPININTANGIBLEASSETSWITHINTERNATIONALACCOUNTINGSTARDSIASUSGAAPCANADIANGAAPHADRESEARCHEDOVERONEHUNDREDACCOUNTINGTHESESDISSERTATIONSININTANGIBLEASSETSSHEPROVIDEDTHEISSUESONCURRENTGAAPININTANGIBLEASSETSADVANCEDSUGGESTIONSTHEINTANGIBLEASSETSARETHEMAINPOWERINTHEDEVELOPINGINTELLECTUALECONOMYHOWEVERTHECURRENTGAAPISBASEDONTHETANGIBLEASSETSTHEFINANCIALSTATEMENTUSERSARENOTSATISFIEDABOUTTHECONTENTSOFTHEINTANGIBLEASSETREPTINGTHEAUTHHASRECOMMENDEDESTABLISHTHEGENERALLYACCEPTEDINTANGIBLEPRINCIPLESGAIPTOIMPROVETHEGAAPININTANGIBLEASSETSINTHEWLDTHEVALUEOFINTANGIBLEASSETSISSIGNIFICANTTOMEASURETHEMISAFFECTEDBYTHEIRREMAININGUSEFULLIVESTHEAUTHTOENHANCETHEACCURATEVALUATIONOFINTANGIBLEASSETSPROMOTEDTHEADVICEOFVALUINGINTANGIBLEASSETSBYDEVELOPEDMETHODSINCLUDINGTHEREMAININGUSEFULLIFEANALYSISADDITIONALLYOTHERPROPOSALSWEREPRESENTEDTOPREPARETHEOVERALLINFMATIONOFINTANGIBLEASSETSONTHEINTANGIBLEREPTSTHESEPROPOSALSINCLUDEDEVELOPINGTHECONCEPTOFINTANGIBLEASSETSEPARATINGLRIGHTOFUSEFROMINTANGIBLEASSETSIMPROVINGACCOUNTINGPROCESSESOFTHEEXPENDITUREOFRESEARCHDEVELOPMENTTHEDISBURSEMENTAFTERCAPITALIZEDIMPROVINGTHEAMTIZATIONMETHODSKEYWDSINTANGIBLEASSETSGENERALLYACCEPTEDINTANGIBLEPRINCIPLESREMAININGUSEFULLIFE

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)博士學(xué)位論文證券市場(chǎng)中會(huì)計(jì)盈余的價(jià)值相關(guān)性研究基于新會(huì)計(jì)準(zhǔn)則實(shí)施效果的檢驗(yàn)姓名王為申請(qǐng)學(xué)位級(jí)別博士專業(yè)金融學(xué)指導(dǎo)教師林桂軍20090301的博弈，其影響的是盈余信息質(zhì)量的選擇。通過契約觀角度的分析，探究會(huì)計(jì)盈余信息價(jià)值相關(guān)性提高的另一種原因。研究表明會(huì)計(jì)信息質(zhì)量的提高不僅有賴于會(huì)計(jì)改革制定出高質(zhì)量的會(huì)計(jì)準(zhǔn)則，而且要求改革提供有效的信息披露、市場(chǎng)監(jiān)管、激勵(lì)機(jī)制等支撐系統(tǒng)。最后本文檢驗(yàn)新會(huì)計(jì)準(zhǔn)則國(guó)際趨同的必要性。應(yīng)用計(jì)價(jià)觀下的費(fèi)森一奧爾森模型，檢驗(yàn)同時(shí)發(fā)行A股和H股的上市公司的價(jià)值相關(guān)性的區(qū)別，即按照境內(nèi)新會(huì)計(jì)準(zhǔn)則編制的會(huì)計(jì)盈余的價(jià)值相關(guān)性是否明顯低于按照境外準(zhǔn)則編制的會(huì)計(jì)盈余的價(jià)值相關(guān)性。結(jié)果表明按照境內(nèi)準(zhǔn)則要求編制的盈余信息能很好地解釋A股市場(chǎng)的回報(bào)率，而國(guó)際會(huì)計(jì)準(zhǔn)則下的盈余信息對(duì)股價(jià)的解釋能力卻不強(qiáng)。因此制定會(huì)計(jì)準(zhǔn)則在借鑒國(guó)際會(huì)計(jì)準(zhǔn)則時(shí)，必須結(jié)合本國(guó)的經(jīng)濟(jì)環(huán)境，簡(jiǎn)單地要求從我國(guó)會(huì)計(jì)準(zhǔn)則倒向國(guó)際會(huì)計(jì)準(zhǔn)則的觀點(diǎn)并沒有得到有力的支持。關(guān)鍵詞價(jià)值相關(guān)性，會(huì)計(jì)盈余，信息含量，證券市場(chǎng)