簡(jiǎn)介：企業(yè)會(huì)計(jì)準(zhǔn)則的邏輯性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(chēng)第三屆全國(guó)會(huì)計(jì)知識(shí)大賽選拔與培訓(xùn)課題來(lái)源甘肅省財(cái)政廳委托項(xiàng)目課題負(fù)責(zé)萬(wàn)紅波副教授校內(nèi)賬號(hào)407000．432309碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則的邏輯性研究ABSTRACTCHINESEACCOUNTINGSTANDARDSISIMPROVINGANDPERFECTINGWITHTHEDEVELOPMENTOFSOCIALECONOMIC．MOSTOFTHESCHOLARSAREPAYINGMOREATTENTIONTOPROMOTEANDWEIGHITBYRESEARCHINGTHECHANGINGOFITSENVIRONMENTANDTHEADAPTABILITYOFITSMETHODS．THISISDEFINITELYHELPFULTOTHEIMPROVEMENTANDPERFECTINGOFCHINESEACCOUNTINGSTANDARDS．ASALEGALNORMSYSTEMHAVINGSTRONGAPPLICATION，CHINESEACCOUNTINGSTANDARDSSHOULDNOTONLYHAVESERIESOFBASICCONCEPTSANDSUPPORTINGTHEORIES，BUTALSOESTABLISHFIGHTLOGICALSYSTEMAMONGTHESEAREAS．THEAUTHORTRIESTOCOMPLETETHISRESEARCHBYITSLOGICSTUDY．ANDTRIESTOUSETHEGENERALRULEANDMETHOD，LAUNCHACOMPARATIVELYCOMPLETEANDSYSTEMATICALANALYSISANDRESEARCH．THEN，GIVETHEWAYTOREVISEANDNORMALIZETHELOGICDEVIATEDPARTS．’THISTHESISSTARTEDWITHTHELOGICALSTARTINGPOINTOFTHEACADEMICSYSTEMOFCHINESEACCOUNTINGSTANDARDS．FIRSTLY,ITPROCLAIMEDTHELOGICALSTARTINGPOINTWHICHADAPTSTOOURCOUNTRYONTHEBASISOFREVIEWINGTHEMOSTREPRESENTATIVEVIEWATHOMEANDABROAD．THEN,STUDIEDTHELOGICOFTHE。ACADEMICELEMENTSDEDUCTEDBYTHELOGICALSTARTINGPOINT，SUCHASACCOUNTINGASSUMPTIONS，ACCOUNTINGINFORMATIONQUALITYCHARACTERISTICS，ACCOUNTINGELEMENTS，BOOKMETHODS，F(xiàn)INANCIALREPORTANDLINGUALFORMS，ANDGAVETHEAMENDEDTHINKINGINTHELIGHTOFLOGICALDEFECTS．THISISLOOKEDFORWARDTOB．EHELPFULTOPERFECTCHINESEACCOUNTINGSTANDARDS．KEYWORDSCHINESEACCOUNTINGSTANDARDS；LOGIC，ACADEMICELEMENTS，LINGUALNORM

簡(jiǎn)介：廈門(mén)大學(xué)博士后學(xué)位論文中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同度量研究姓名張國(guó)華申請(qǐng)學(xué)位級(jí)別博士后專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師曲曉輝20080301▲B(niǎo)STRACTITISGENERALLYACCEPTEDTHATINTEMATIONALACCOUNTINGHARMONIZATION／CONVERGENCECONSISTSOFFORMALHARMONIZATION／CONVERGENCEANDMATERIALHARMONIZATION／CONVERGENCEFORMALCONVERGENCEISTHEFOUNDATIONANDPRECONDITIONOFMATERIALONEITISNOTONLYAHOTISSUEOFNATIONALANDINTERNATIONALACCOUNTINGRESEARCHBUTALSOANEMPHASIZEDDOMAINOFACCOUNTINGPROFESSIONDEVELOPMENTTHETESTONTHELEVELOFFORMALCONVERGENCEISVERYIMPORTANTTOBOTHTHEDEVELOPMENTOFACCOUNTINGTHEORYANDTHEIMPROVEMENTOFACCOUNTINGPRACTICEASQUANTITATIVEAPPROACHESTOINTEMATIONALACCOUNTINGCONVERGENCEAREMOSTLYDIVERSIFIEDWHICHRESULTINCONFLICTORUNEXPLAINABLECONCLUSIONSTHEPAPERFOCUSESONTHEMEASURINGAPPROACHESOFFORMALCONVERGENCEBASEDONTHEREVIEWOFEXTANTLITERATURE，THEPAPERANALYZESTHEWEAKNESSOFTHEEXISTEDMEASURINGARPROACHESINTHELITERATUREANDTHECHARACTERISTICSOFACCOUNTINGSTANDARDS，ANDPROPOSESANEWAPPROACHOFMEASURING“HEFORMALCONVERGENCEOFACCOUNTINGSTANDARDSEVENASAWHOLEBYUSINGFUZZYCLUSTERANALYSISTAKENCHINESEACCOUNTINGSTANDARDSCASASATENTATIVEEXAMPLE，SOMECREATIVESUGGESTIONSONAPPROACHANDMETHODOLOGYWEREGIVENINTHEASPECTOFCOMPARINGITEMS，SELECTINGOFMEASURINGAPPROACH，ANDMEASURINGDIMENSIONSETCTHEYEAROF2006WASTAKENASTHEWATERSHEDOFNEWCASANDOLDCASSYSTEM，IFRSISSUEDIN2004WASTAKENASTHECRITERIONTHELATERALANDLONGITUDINALDEGREESOFINTERNATIONALCONVERGENCEOFCASANDIFRSWEREMEASUREDBYEMPLOYINGFUZZYCLUSTERINGANALYSISANDMATCHINGMETHODSTHERESULTREVEALSTHATGREATPROGRESSHASBEENACHIEVEDINTHEPROCESSOFCASINTEMATIONAICONVERGENCEANDCASHASESSENTIAICONVERGEDWITHIFRSTHECONVERGENCELEVELOFSTANDARDSFORREPORTINGRANKSTHEHIGHEST，F(xiàn)OLLOWINGTHESTANDARDSFORGENERALTRANSACTIONSANDTHECONVERGENCELEVELOFSTANDARDSFORSPECIFICTRANSACTIONSRANKSTHELOWESTTHEDEGREEOFZONVERGENCEINMEASUREMENTISHIGHERTHANTHEONEIRLDISCLOSUREBOTHFORNEWANDOLDCASTHOUGHPROGRESSACHIEVEDTHERESTILLEXISTSOMEDIFFERENCESINSPECIFICSTANDARDSWHICHIMPLYTHATFURTHEREFFORTSSHOULDBEMADEINECONOMICENVIRONMENTANDSTANDARDSETTINGTOBRINGHIGHERCONVERGENCEOFCASWITHIFRSKEYWORDSFORMALACCOUNTINGCONVERGENCE；ACCOUNTINGCONVERGENCEMEASUREMENT；FUZZYCLUSTERANALYSIS

簡(jiǎn)介：而簧它手耆苷校蟲(chóng)警碩士學(xué)位論文題C{謨文目～瓤會(huì)J{J準(zhǔn)則在上市公司寨旌過(guò)提中存在問(wèn)題研究?地5鯽璉HQN№_。FQM斜M|XLST州．俎J虹EQUR擔(dān)9F?．．1幢地WAH刪峨．乳如出R蟲(chóng)抽MIGMN地峨N??????NL曲刪囟MⅫI￡????作者姓名?皇擻燕??指導(dǎo)教師姓名、職務(wù)一JL縣一礎(chǔ)熬援一學(xué)科門(mén)類(lèi)?．JJ{11堂??～學(xué)科、專(zhuān)業(yè)?．企業(yè)籃羔¨???提交論文日期????．．三QQ』I壘二月?????ABSTRACTABSTRACT3一WITHTHEDEVELOPMENTOFECONOMY’SMARKETDIRECTINGGLOBALIZATIONANDTHEREFORMATIONOFCHINAACCOUNTINGSTANDARDS，THEACCOUNTINGSTANDARDSNOWHAVETHEINTERNATIONALIZATIONTRENDOBVIOUSLY．ONFEBRUARY15，2006，THEMINISTRYOFFINANCEISSUEDTHENEWENTERPRISEACCOUNTINGSTANDARDSWHICHTENDTOTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSANDFITTHEECONOMICDEVELOPMENTOFOLLRCOUNTRY．THENEWACCOUNTINGSTANDARDSINCLUDEONEBASICSTANDARDAND38CONCRETESTANDARDS．ITHASBEENIMPLEMENTEDINLISTEDCOMPANIESONJANUARY1，2007，ANDENCOURAGESOTHERENTERPRISESTOCARRYOUT．THEREAREMANYDIFFERENCESINACCOUNTINGPROCESSBETWEENTHENEWSTANDARDSANDTHEFORMERONE，THENEWONEHASHIGHLYENHANCEDINSYSTEMI翅囂舀妨THEANNOUNCEMENTANDIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSHASDRAWNBROADATTENTIONSANDHOTDISCUSSION．THEHISTORICALCHANGESINACCOUNTINGPRINCIPLES，F(xiàn)INANCIALSTATEMENTSMAYBESIGNIFICANTLYCHANGEDINTHESHORTTERMPROFITSOFLISTEDCOMPANIES，MEANTIME，THEIMPLEMENTATIONOFTHENEWSTANDARDSWOULDCAUSETHEREFORMOFSTOCKMARKETSYSTEM。THEFORMULATIONOFTHENEWSTANDARDSSYSTEMISTOPROVIDEBETTERSERVICESTOENTERPRISEANDSTANDARDIZEENTERPRISE’SBEHAVIOR．THENHOWTOMAKETHENEWACCOUNTINGSTANDARDSACHIEVETHEEXPECTANCYGOAL，ANDHOWTOMAKEITGIVEOUTTHEMOSTUTILITY．EVERYBODYCONCERNEDABOUTTHEQUESTIONS，ITWILLTAKEALONGTIMETOPRACTICEBEFOREACHIEVETHEABOVEGOALS，THEMOSTIMPORTANTTHINGNOWISTOUNDERSTANDWHATPROBLEMSWILLCOMEOUTINTHEIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSANDHOWTOHANDLETHEM．THEANALYSISANDRESEARCHABOUTTHESETWOQUESTIONSHASVERYIMPORTANTREALISTICMEANINGSFORBOTHENTERPRISESANDALLRELEVANTDEPARTMENTS．ITWILLNOTONLYPROVIDESOMEUSEFULREFERENCESFORTHEENTERPRISESBUTALSOSHOWTHEINSUFFICIENCYOFNEWSTANDARDSANDMAKEAGOODPREPARATIONFORIMPLEMENTATIONOFNEWACCOUNTINGSTANDARDS．THISPAPERTHEORETICALLYEXPLAINSTHEFORMULATIONANDDEVELOPMENTOFTHEACCOUNTINGSTANDARDS，ANALYZESTHEMAINDIFFERENCESBETWEENTHENEWANDFORMERACCOUNTINGSTANDARDSINOURCOUNTRY,ANDTAKES10LISTEDCOMPANIESASSAMPLESTOANALYZETHEPROBLEMSINTHECOURSEOFTHENEWACCOUNTINGSTANDARDSIMPLEMENTATION．FINALLYTHEPAPERGETSTHECONSTRUCTIVECONCLUSIONSANDPROVIDESSOMEUSEFULREFERENCESFORTHEENTERPRISES。KEYWORDSNEWACCOUNTINGSTANDARDSLISTEDCOMPANIESIMPLEMENTATION

簡(jiǎn)介：東北師范大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則性質(zhì)再思考姓名李翠申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師宋英慧20080501ABSTRACTTHERESEARCHOFTHETREASURERCRITERIA’SPROPERTIESPLAYAIMPORTANTROLEINTREASURER戧LEORYA工LDPRACTICERESUHINGLYDI毹MTSCH01ARSHAVEDI位RENTOPIILIONSINANALYS堍ISSUESTHECUSTOMOFDEMONSTATATIONA11DTHEDENECTIONTOKNOWIEDGE，SOTHEYHAVEDI岱玎ENTA位ITUDESINTHECOGNITIONTOTRE2LSURERCRITERIA’SPROPER哆INTEGRA血培CBJNESEAILDFOREIGNSCHOLARS‘SDISSERTATIONS。MEREAREMAILLLYTWOKIILDSOFREPRESENTATIVEISSUES、L，ITHREGARDT0TRE2LSURERCRITERIAISPROPERTY1T色CHILICALMANUAL’SSIGHT2ECONOMICCONSEQUENCE’SSIGHTTHEAUTTLORTHILLKS”TECLLILICALMANUAL’SSIGHT”A11D”ECONOMICCONSEQUENCE’SSIGHTLIARE似OEXTREMENESSESOFTREASURERCRITERIA’SPROPER哆FROMMEASPECTOFMEOⅨTHERESEARCHOF仃EASURERCRITERIAISPROPENVFACE僦OTASKS，PERSONALRENECTIVETHIILKINGANDTHEVISTATO觚UREACTUALLYTREASURER嘶T嘶A’SPROPE啊’STECHLLICALILATUREANDECONOMICCONSEQUENCE’S舭AREINTERDEPENDENTTREAUSURERCRITERIA’SPROPENIESHAVETEC王1ILICALNAN鵬，MEYMUSTBEIILLINE、SYSTEIILICANDCONSENTANEOUSSHOULDINOSCULATE謝THOBSEN，ABLEOBJECTIVEPRA【IS；SIMULTANEI吼臼EASURERCRIT耐A’SPROPERTIESHAVEECONOMICCONSEQUENCE’SNANLRE，DI虢RENTPROP嘲IESWILLCREATEDI脆RENT訛ASURERINFBMLATION。AFFECTDI虢RENTMAINBODIES’BENE丘T，SOTHISLEADST11ATTREASURERCRITERIA’SPROPERTIESBECOMEOMCOMESOFBENEFLTCOUNTE印ARTS’BENEFITHAHNONYMTMSWF彤TREASURERCRITERIA’SPROPENIES’TECH血CALNATUREANDECONOMICCONSEQUENCE’SNAMREHASNAMRELYCONJUILCTIONS謝TH鉚OPHILOSOPHYNOTIONS，“TEC圭L工LICALLOGOS’A11D“CULTURELOGOS”，MEREBYTHISO懿RSACHANCEFORRESEARCHIILGTREASURERCRITERIAISPROPERTIESFIROMAPLLILOSOPHICNOTION“LOGOS’’INTHISPARAGRAPHNLEARTICLERENEWEDLYEXPL咖S訛綴LRERCRITERIAISPR叩ENIESUSINGPH主LOSOPHICNOTION“UILISONOUSDEVELOPMENTOFTECHMCALLOGOSANDCULTURELOGOS”，EXENIILGMECOMBINATIONOFNOMATIVESNJDYAILDHISTORICALPROOFSSTUDY，HOPESTOOAHACADEMICDIRECTIONFORTHEESTABLISHINEMANDEXECUTIONOFOURCOUN姆’S向TURETREASURERCRITERIAFSPROPENIESTHEPAPERINDICATES仃EASURERCRIT面A’SPROPER眵ISAMSTITUTIONALA仃ANGEMENTTHATHASTECHILICALLOGOSANDCULTURELOGOSSIMULTANEITYITSTECHLLIC2LLLOGOSANDCULNLRELOGOSAREINTERDEPENDENT，PROMOTINGM昀LALLY，H黜OILIOUSLYUILIFLO鋤NONEBUT戧KINGACCOUNTOFTECHMCALLOGOSANDCULTLLRELOGOSSIMULTANEITY齜LDDEVELOPINGTHEMBALAILCEDLY’訝EASURERCRITERIA’SPROPERTYCANMAKETHEBESTOF“SEF五CAC姆THEPAPERENRICHESMODEMTREASURER也EO巧AND仃EASURERRESEARCH’SMEANS，CANOF|FERACADEMICDIRECTIONSFOR仃EASURERPRACTICE，HASSOMEACADEMICMEAILINGANDREALVALUEKEYWORDSLOGOS；TECHNICALLOGOS；CULTURELOGOS；TREASURERCRITERIA；PROPE啊II

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則公允價(jià)值計(jì)量研究姓名魏曉蘭申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師馮建20071101現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則公允價(jià)值計(jì)量研究運(yùn)用歷史與邏輯、分析、比較、歸納、引用等手段。展開(kāi)深入全面的研究。本文采取了理論與實(shí)踐相結(jié)合的方式，本文的寫(xiě)作思路是在現(xiàn)行會(huì)計(jì)準(zhǔn)則的一大亮點(diǎn)公允價(jià)值的引入的基礎(chǔ)上展開(kāi)的。本文從公允價(jià)值的發(fā)展歷程與概念分析入手，分析了公允價(jià)值概念與基本特征、公允價(jià)值與其他計(jì)量屬性的比較、國(guó)內(nèi)外公允價(jià)值的發(fā)展歷程與最新動(dòng)態(tài)。在此基礎(chǔ)上對(duì)采用公允價(jià)值的外部環(huán)境與理論依據(jù)進(jìn)行了分析，進(jìn)而引導(dǎo)出了公允價(jià)值研究的難點(diǎn)問(wèn)題。文章的后半部分主要從公允價(jià)值在我國(guó)的實(shí)際應(yīng)用方面進(jìn)行了分析。在實(shí)際應(yīng)用方面，主要結(jié)合了我國(guó)新頒布的企業(yè)會(huì)計(jì)準(zhǔn)則，總結(jié)了公允價(jià)值在新會(huì)計(jì)準(zhǔn)則中應(yīng)用的主要范圍，進(jìn)一步結(jié)合我國(guó)的實(shí)際情況，分析了公允價(jià)值應(yīng)用可能出現(xiàn)的問(wèn)題并提出了相應(yīng)的對(duì)策。文章最后進(jìn)一步分析了我國(guó)上市公司首次實(shí)施新會(huì)計(jì)準(zhǔn)則應(yīng)用公允價(jià)值進(jìn)行計(jì)量的典型案例及公允價(jià)值計(jì)量帶來(lái)的影響。文章的各部分以邏輯關(guān)系緊密聯(lián)系形成一個(gè)內(nèi)容完整的體系。本文通過(guò)對(duì)計(jì)量屬性的分析，認(rèn)為從會(huì)計(jì)計(jì)量本質(zhì)屬性的角度來(lái)看，公允價(jià)值是一種復(fù)合計(jì)量屬性，可以表現(xiàn)為歷史成本、重置成本、可變現(xiàn)凈值、現(xiàn)值。但在新會(huì)計(jì)準(zhǔn)則中，公允價(jià)值是與其他四種計(jì)量屬性并列的一種獨(dú)立計(jì)量屬性，進(jìn)而本文得出了公允價(jià)值的理論研究與實(shí)務(wù)應(yīng)用存在著嚴(yán)重脫節(jié)、公允價(jià)值的理論內(nèi)涵與實(shí)務(wù)內(nèi)涵需進(jìn)一步統(tǒng)一、公允價(jià)值準(zhǔn)則需進(jìn)一步完善的觀點(diǎn)，并提出了相應(yīng)的建議。在實(shí)際應(yīng)用方面，本文結(jié)合公允價(jià)值在新會(huì)計(jì)準(zhǔn)則中的主要應(yīng)用范圍，指出了公允價(jià)值在我國(guó)應(yīng)用可能會(huì)存在以下的問(wèn)題公允價(jià)值取得方式的問(wèn)題、我國(guó)的市場(chǎng)環(huán)境問(wèn)題、公允價(jià)值的可驗(yàn)證性問(wèn)題、企業(yè)的盈余管理問(wèn)題及會(huì)計(jì)人員面臨的挑戰(zhàn)問(wèn)題。本文針對(duì)這些問(wèn)題，從以下幾個(gè)方面提出了相應(yīng)的對(duì)策資本市場(chǎng)的進(jìn)～步完善、培育獨(dú)立的第三方市場(chǎng)、企業(yè)治理結(jié)構(gòu)的完善、會(huì)計(jì)人員素質(zhì)的提高、引入全面收益表及公允價(jià)值的充分披露。本文最后對(duì)上市公司首次應(yīng)用公允價(jià)值進(jìn)行了特例分析，認(rèn)為上市公司在債務(wù)重組、持有金融資產(chǎn)、資產(chǎn)置換等方面應(yīng)用公允價(jià)值較為典型并對(duì)此進(jìn)行了分析。在分析典型案例的基礎(chǔ)上，本文認(rèn)為應(yīng)用公允價(jià)值計(jì)量將帶來(lái)如下結(jié)果在短期內(nèi)將影響上市公司的估值結(jié)果，投資者更應(yīng)關(guān)注盈利質(zhì)量、企業(yè)隱性資產(chǎn)的顯性化、上市公司對(duì)公允價(jià)值應(yīng)用采取的謹(jǐn)慎態(tài)度。本文針對(duì)上述問(wèn)題做了初步探索并提出了相應(yīng)解決辦法供業(yè)內(nèi)2

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文關(guān)于新債務(wù)重組會(huì)計(jì)準(zhǔn)則的影響研究姓名孫琳申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王秀麗20080401ⅡABSTRACTTHEMINISTRYOFFINANCEOFTHEPEOPLE’SREPUBLICOFCHINAFMALLYISSUEDTHENEWACCOUNTINGSTARDSOFBUSINESSENTERPRISESASBESON15FEBRUARY2006WHICHINCLUDESONEBASICSTARDTHIRTYEIGHTSPECIFICSTARDSNO12DEBTRESTRUCTURINGSISANAMENDEDSTARDTHISDISSERTATIONCONDUCTSRESEARCHABOUTTHEISSUESRELATEDTOTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDFIRSTLYAFTERREVIEWINGTHEHISTYOFTHECHINESEACCOUNTINGSTARDS’DEVELOPMENTTHISDISSERTATIONFINDSTHATTHEAMENDMENTMAKESTHESTARDADAPTTOTHEPROGRESSOFCHINESEMARKETECONOMYISALSOCONVERGEDWITHTHEINTERNATIONALFINANCIALREPTINGSTARDSSECONDLYTHISDISSERTATIONEXPATIATESTHEMAINCHANGESOFTHEDEBTRESTRUCTURINGSACCOUNTINGSTARDINCLUDINGTHEIMPROVEMENTOFTHEDEFINITIONOFDEBTRESTRUCTURINGSTHEINTRODUCTIONOFFAIRVALUECONCEPTINTOTHESTARDTHEMEASUREMENTOFTHEPROFITLOSESINDEBTRESTRUCTURINGSTHROUGHTHERESEARCHTHISDISSERTATIONFINDSTHATTHECHANGESINTHISAMENDMENTSTARDIZEDTHEENTERPRISES’ACTIONSINDEBTRESTRUCTURINGSIMPROVEDTHEQUALITYOFTHEFINANCIALINFMATIONTHEKEYOFTHISDISSERTATIONISTHEDEEPRESEARCHONTHEECONOMICCONSEQUENCEMAKINGSUGGESTIONSABOUTTHEIMPLEMENTATIONOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEECONOMICCONSEQUENCEOFTHENEWDEBTRESTRUCTURINGSACCOUNTINGSTARDWASSOIMMENSETHATALLINTERESTGROUPSWEREINVOLVEDGENERALLYSPEAKINGTHENEWSTARDAFFECTEDENTERPRISESGOVERNMENTINVENTSTHISDISSERTATIONMAKESSUGGESTIONSONHOWENTERPRISESSHOULDCONDUCTTHEDEBTRESTRUCTURINGSHOWTHEGOVERNMENTCANSUPERVISETHECONDUCTIONSOFTHEENTERPRISESHOWTHEINVENTSMAKETHERIGHTDECISIONSWHATWECANDOTOHELPCONSUMMATETHEDEBTRESTRUCTURINGSACCOUNTINGSTARDTHEDEFECTOFTHISDISSERTATIONISTHELACKOFEMPIRICALRESEARCHDUETOTHEANNUALREPTSTIMELIMITSIHOPETHATTHISDISSERTATIONCANMAKEACONTRIBUTIONTOTHECONSUMMATIONOFCHINESEACCOUNTINGSTARDSKEYWDSDEBTRESTRUCTURING，ACCOUNTINGSTARDS，F(xiàn)AIRVALUE，ECONOMICCONSEQUENCE

簡(jiǎn)介：合肥工業(yè)大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)合并財(cái)務(wù)報(bào)表的影響分析姓名韓瑩瑩申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師嚴(yán)鴻和20080401THEIMPACTANALYSISOFNEWACCOUNTINGSTANDARDSONTHEC0NSOIIDATEDFINANCIALSTATEMENTSABSTRACTWITHTHEGRADUALFORMATIONOFTHEGROUP，ASWELL硒THEEMERGENCEOFANEWWAVEOFMERGERS，THEPARENTCOMPANYREFLECTTHEECONOMICINFORMATIONLONELYTHATHASBEENUNABLETOMEETTHENEEDSOFINFORMATIONUSERS，INORDERTOREFLECTTHEGROUP’SFINANCIALOPERATIONS，THECONSOLIDATEDFINANCIALSTATEMENTSHAVEEMERGEDOURCOUNTRYPREPARATIONOFCONSOLIDATEDFINANCIALSTATEMENTSSINCETHEHISTORYOF10YEARS，WITLLTHEDEEPENINGOFCHINASECONOMICSYSTEMREFORM，RESULTINGINTHECONTINUOUSDEVELOPMENTOFACCOUNTINGREFORM，ANDENHANCETHEDIVERSITYOFTHEPROPERTYRIGHTSOFTHEINVESTORSINTHEQUALITYOFINFORMATIONREQUEST，BUTTHEORIGINALCRITERIAINFORMATIONSYSTEMCANNOLONGERMEETTHENEEDSOFTHEUSERSOFINFORMATIONCONFORMTOTHEDEVELOPMENTOFACCOUNTING，CHINAPROMULGATEDTHENEWACCOUNTINGSTANDARDSTOREGULATETHEACCOUNTINGACTIVITIES，THEPAPERINTHENEWACCOUNTINGSTANDARDSSYSTEMSTUDYITSIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTSFIRSTOFALL，ONTHEPRACTICEOFFOREIGNCONSOLIDATEDSTATEMENTSFROMTHEFOREIGNCONSOLIDATEDSTATEMENTOFTHESTUDYANDGETONCHINA’SPREPARATIONOFCONSOLIDATEDSTATEMENTSOFTHEENLIGHTENMENTTHEPREPARATIONOFOURCONSOLIDATEDSTATEMENTSISINTHEESTABLISHMENTOFSUCCESSFULEXPERIENCEFROMABROADANDONTHEBASISOFTHEDEVELOPMENTOFCHINA’SNATIONALCONDITIONSSUBSEQUENTLYTHISPAPERFROMTHEMERGERTHEORYTHESCOPEOFTHEMERGER，THECOMBINEDMETHODANDTHEMERGEROFCONTENT，ANDCOMPAREANANALYSISOFTHEINTERNALSYSTEMOFTHEOLDANDNEWCRITERIAFORTHEIRIMPACTONTHECONSOLIDATEDFINANCIALSTATEMENTS，ANDFROMTHENEEDTOIMPROVETHEPROPOSALFINALLY，THEFOCUSOFTHISCHAPTER，THEDISTINCTIONBETWEENTHEVARIOUSSTATEMENTSINCLUDINGTHEMERGERSOFARHASBEENTHEPREPARATIONOFTHEBALANCESHEET，CONSOLIDATEDINCOMESTATEMENT，CONSOLIDATEDCASHFLOWSTATEMENT，ASWELLASTHEMERGEROFTHENEWOWNER’SEQUITYTABLE，F(xiàn)ROMTHEORETICALANALYSISOFTHECOMBINEDNEWGUIDELINESTHEIMPACTOFSTATEMENTS，ANDTHEEXAMPLESTHEREFORE，THEGENERALFRAMEWORKOFTHISPAPERISTOSTUDYANDSUMMARYSTATEMENTSATHOMEANDABROADCOMBINEDEXPERIENCEINTHETHEORYANDPRACTICE，ONTHEBASISOFTHENEWACCOUNTINGSTANDARDSONTHECONSOLIDATEDFINANCIALSTATEMENTSTHEIMPACTOFTHEMERGERONTHEONEHANDREFLECTSTHEIMPORTANCEOFSTATEMENTS，ONTHEOTHERHANDFORTHEFUTURESTUDYTHEDEVELOPMENTOFACERTAINREFERENCEVALUEKEYWORDSNEWACCOUNTINGSTANDARDS；CONSOLIDATEDFINANCIALSTATEMENTS；IMPACT

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際審計(jì)準(zhǔn)則比較研究姓名邵青紅申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉新琳20071101注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際審計(jì)準(zhǔn)則比較研究師審計(jì)準(zhǔn)則的產(chǎn)生與發(fā)展及啟示。審計(jì)準(zhǔn)則是在一般公正妥當(dāng)?shù)膽T例基礎(chǔ)上，由該國(guó)權(quán)威機(jī)構(gòu)如會(huì)計(jì)協(xié)會(huì)或國(guó)家機(jī)關(guān)確認(rèn)并發(fā)布，是審計(jì)機(jī)構(gòu)和審計(jì)人員在執(zhí)行業(yè)務(wù)過(guò)程中必須遵守的行為規(guī)范。注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則是對(duì)注冊(cè)會(huì)計(jì)師審計(jì)實(shí)務(wù)的總結(jié)，是關(guān)于注冊(cè)會(huì)計(jì)師審計(jì)主體資格及其行為的專(zhuān)業(yè)規(guī)范。注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的產(chǎn)生和發(fā)展與一個(gè)國(guó)家的社會(huì)環(huán)境密切相關(guān)，從注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的發(fā)展歷程可以看出，注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則由美國(guó)向世界各國(guó)傳播、由基本財(cái)務(wù)報(bào)表審計(jì)向非基本財(cái)務(wù)報(bào)表鑒證和會(huì)計(jì)咨詢與會(huì)計(jì)服務(wù)領(lǐng)域擴(kuò)展、由單一國(guó)家的審計(jì)準(zhǔn)貝JJ向地區(qū)性、國(guó)際性審計(jì)準(zhǔn)則發(fā)展，國(guó)際化是審計(jì)準(zhǔn)則發(fā)展的趨勢(shì)。第三部分我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際審計(jì)準(zhǔn)則的趨同分析。本部分主要包括注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的國(guó)際趨同是我國(guó)事計(jì)準(zhǔn)則建設(shè)和發(fā)展的方向；我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際準(zhǔn)則趨同的總體概括；我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際準(zhǔn)則趨同的具體分析。2006年2月15日財(cái)政部頒布的中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則，滿足了我國(guó)經(jīng)濟(jì)體制發(fā)展的需要和準(zhǔn)則國(guó)際化的需要。經(jīng)濟(jì)的全球化、信息技術(shù)的廣泛運(yùn)用、新型市場(chǎng)工具的不斷創(chuàng)新，經(jīng)濟(jì)活動(dòng)方式的日趨復(fù)雜，都要求注冊(cè)會(huì)計(jì)師的審計(jì)技術(shù)、審計(jì)方法和審計(jì)理念實(shí)現(xiàn)突破，實(shí)現(xiàn)準(zhǔn)則的國(guó)際趨同。我國(guó)審計(jì)準(zhǔn)則在框架體系、審計(jì)模式、審計(jì)原則、審計(jì)程序和審計(jì)風(fēng)險(xiǎn)的評(píng)估與應(yīng)對(duì)、審計(jì)證據(jù)的獲取和分析、審計(jì)結(jié)論的形成和報(bào)告方面與國(guó)際審計(jì)準(zhǔn)則存在趨同。我國(guó)審計(jì)準(zhǔn)則充分借鑒國(guó)際審計(jì)準(zhǔn)則的框架體系，審計(jì)模式上采用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式，以評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)為審計(jì)起點(diǎn)。審計(jì)原則上要求審計(jì)人員保持職業(yè)懷疑態(tài)度，充分考慮可能存在的重大錯(cuò)報(bào)風(fēng)險(xiǎn)。審計(jì)程序要求審計(jì)人員進(jìn)行風(fēng)險(xiǎn)評(píng)估，根據(jù)評(píng)估結(jié)果確定進(jìn)一步審計(jì)程序。我國(guó)審計(jì)風(fēng)險(xiǎn)準(zhǔn)則內(nèi)容與國(guó)際風(fēng)險(xiǎn)準(zhǔn)則內(nèi)容大體一致通過(guò)了解被審計(jì)單位及其情況，識(shí)別和評(píng)估財(cái)務(wù)撮表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)并針對(duì)不同層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)采取不同應(yīng)對(duì)措施。審計(jì)證據(jù)均可采用檢查記錄和文件、檢查有形資產(chǎn)、觀察、詢問(wèn)、函證、重新計(jì)算、重新執(zhí)行和分析性程序獲取。審詩(shī)報(bào)告分為標(biāo)準(zhǔn)審司‘報(bào)告和非標(biāo)準(zhǔn)審計(jì)報(bào)告，要求對(duì)審計(jì)人員的責(zé)任和管理層的責(zé)任單獨(dú)列示并增加強(qiáng)調(diào)事項(xiàng)段。第四部分我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則與國(guó)際審計(jì)準(zhǔn)則的差異分析。本部分主要包括我國(guó)審計(jì)準(zhǔn)則體系的創(chuàng)新；未區(qū)分審計(jì)準(zhǔn)則與審計(jì)實(shí)務(wù)公告；2

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新舊會(huì)計(jì)準(zhǔn)則會(huì)計(jì)信息質(zhì)量特征的對(duì)比研究姓名吳茜申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師吳革20080401IIABSTRASCTABSTRASCTTHELATESTACCOUNTINGSTANDARDPUBLISHEDIN2006ABSORBEDLOTSOFINTERNATIONALADVANCEDTHINKINGANDEXPERIENCE,ALLOFWHICHREFLECTEDTHECONVERGENCEONTHEINTERNATIONALTENDENCY,ANDAHUGELEAPONTHEORYHOWEVER,SINCEONLYBEENIMPLEMENTEDUNTILTHEBEGINNINGOF2007,THERESULTOF2006ACCOUNTINGSTANDARDHASNOTBEENSHOWNFLUENTLY,ANDMOSTOFTHECURRENTRESEARCHISLIMITEDWITHININTERPRETINGEVENTHOUGHTHELACKINGOFEXPERIMENTALDATA,ISTILLBELIEVETHATREEXAMINEOLDFRAUDCASESFROMTHEANGLEOF2006ACCOUNTINGSTANDARDCOULDBEAWISECHOICECOMPAREDWITHTHEFORMERONE,WHETHERTHELATESTSTANDARDIMPROVETHEACCOUNTINGINFORMATIONQUALITYORNOTASFARASIAMCONCERNED,THEQUALITYOFACCOUNTINGSTANDARDCANBEJUDGEDBYTHEQUALITYOFTHEPRODUCEDACCOUNTINGINFORMATIONONTHEOTHERHAND,THEBASICREQUIREMENTOFHIGHQUALITYACCOUNTINGINFORMATIONISMEETINGTHEHARMONYOFOBJECTIVITYANDRELEVANCETHEREFORE,THROUGHANALYZINGSOMEREVISEDSTANDARDSANDTHERELATIVECASES,THETHESISTRIESTOEVALUATETHEEFFECTONBOTHOBJECTIVITYANDRELEVANCESIDETHETHESISCANBEDIVIDEDINTOFIVEPARTSTHEFIRSTSECTIONGIVESABRIEFINTRODUCTIONOFTHEENTIRETHINKINGFRAMEWORKTHESECONDSECTIONISTHETHEORETICBASIS,WHICHDISPLAYSTHERELATIONSHIPOFACCOUNTINGSTANDARDITSELFANDTHEACCOUNTINGINFORMATION,THECHARACTERISTICOFHIGHQUALITYACCOUNTINGSTANDARD,ANDTHECURRENTRESEARCHSITUATIONOF2006ACCOUNTINGSTANDARDTHETHIRDSECTIONISTHEMAINCHAPTER,ANDWILLPRESENTAFLUENTANALYSISONTHECOMPARISONOFFORMERANDCURRENTACCOUNTINGSTANDARDSTHEFINALSECTIONWILLSUMMARIZETHECONCLUSIONANDWILLGUIDEOUTTHEENLIGHTENSKEYWORDS2006ACCOUNTINGSTANDARDQUALITYCHARACTERISTICSOFACCOUNTINGINFORMATION

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對(duì)于我國(guó)非營(yíng)利組織會(huì)計(jì)基本準(zhǔn)則的探討姓名胡明潔申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師劉志翔20080301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對(duì)于我國(guó)非營(yíng)利組織會(huì)計(jì)基本準(zhǔn)則的探討IIABSTRACTINTHEWORLD,ASAKINDOFFORMSINSOCIALORGANIZATIONS,NOTFORPROFITORGANIZATIONSNPOPLAYANECESSARYROLEINDEVELOPMENTDOMESTICGOVERNMENTALANDNONGOVERNMENTALNPOISALSOVERYIMPORTANTINTHECONSTRUCTIONOFMARKETECONOMYCURRENTLY,ALTHOUGHMANYACCOUNTINGSTANDARDSABOUTTHEGOVERNMENTALANDNONGOVERNMENTALNPOARECONSTITUTEDINOURCOUNTRY,ITSEEMSTOBEINCONFUSIONRATHERTHANINSYSTEMCOMPAREDWITHTHEDEPTHOFRESEARCHINOTHERCOUNTRIES,OURRESEARCHOFNPOACCOUNTINGSTANDARDISSTILLNOTENOUGH,ANDNOTHIGHLIGHTEDASTHATOFENTERPRISEACCOUNTINGSTANDARDALONGWITHTHEDEVELOPMENTOFOURECONOMY,ITBECOMESINCREASINGLYIMPORTANTTOSTRENGTHENTHECONSTRUCTIONOFNPOACCOUNTINGSTANDARDSO,ITISVERYURGENTTOHAVEANPOACCOUNTINGSTANDARD,CONCENTRATINGONTHEMAINPOINTSTOCHANGETHEPRESENTCONDITIONJUSTONTHEBASICBACKGROUND,THISPAPERCHOSETHENPOBASICACCOUNTINGSTANDARDASARESEARCHOBJECTANDSTUDIEDSOMEBASICPROBLEMS，INORDERTOHELPTOSETUPOURNPOACCOUNTINGSTANDARDHOWEVER,AACCOUNTINGSTANDARDISNOTONLYTHEONEWITHFORESIGHTTOBEABLETOAPPLYAPERIODINTHEFUTURE,BUTALSOTHEONEWITHPRACTICABILITYTOBEABLETOSOLVEAPRESENTPROBLEMACCORDINGTOCOMPARINGANDANALYSINGRELATEDREFERENCESINCHINAANDOTHERCOUNTRIES,THEAUTHORSETSUPANEWFRAMEOFNPOBASICACCOUNTINGSTANDARD,BASEDONPRESENTNPOACCOUNTINGSTANDARDSANDCOMBINEDWITHTHEACTUALCIRCUMSTANCEOFOURNPOTHISPAPERISBASEDONTHEFULLCONSIDERATIONOFCHARACTERISTICSANDOPERATIONPURPOSEOFNPO,REDEFINESTHEOBJECTSINCLUDEDINNPO,ESTABLISHANACCOUNTINGOBJECTIVEPAYINGEQUALATTENTIONTOENTRUSTEDRESPONSIBILITYANDDECISIONMAKINGABILITY,THROUGHMAKINGREFERENCETOTHERELATEDACCOUNTINGSTANDARDSINCHINAANDOTHERCOUNTRIESANDOURENTERPRISEACCOUNTINGSTANDARDS,MAKESSURETHEMODIFIEDACCRUALBASISINNPOACCOUNTING,POINTSOUTNEWVIEWSPROVINGTHETHEORYOFFIVEMAINFACTORS,STUDIESTHEDETAILSSUCHASTHEFORMATOFTHEFINANCIALREPORTS,ANDDELINEATESTHEFRAMEOFNPOBASICACCOUNTINGSTANDARDKEYWORDSNOTFORPROFITORGANIZATIONNPONPOACCOUNTINGNPOACCOUNTINGSTANDARDS

簡(jiǎn)介：長(zhǎng)春理工大學(xué)碩士學(xué)位論文公允價(jià)值在新會(huì)計(jì)準(zhǔn)則中的應(yīng)用問(wèn)題研究姓名劉志卉申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)企業(yè)管理指導(dǎo)教師董曉平20080401ABSTRACTFAIRVALUEISTHEHOTISSUEOFRESEARCHINACCOUNTINGFIELDSINCETHE1970’SESPECIALLY1990’S，F(xiàn)AIRVALUEMEASUREMENTHAS粕EXTENSIVEAPPLICATIONININTERNATIONALACCOUNTINGSTANDARDSANDAMEBEANACCOUNTINGSTANDARDSCHINESEACCOUNTINGSTANDARDSHASBEENINTRODUCEDFAIRVALUEMEASUREMENTSINCE1997WEHAVEEXPERIENCEDTHREESTAGESOFADVOCATINGAVOIDANCEANDREINTRODUCTIONTHEREAREALARGENUMBEROFFAIRVALUEMEASUREMENTSINTHENEWACCOUNTINGSTANDARDSWHICHIMPLEMENTEDINJAN1T2007THERESEARCH011FAIRVALBEINOURNEWACCOUNTINGSTANDARDSWILLHELOTOTHEINTEMATIONALCONVERGENCEANDBETTERPLAYITSROLET1LISPAPER，F(xiàn)ROMTHETHEORETICALISSUESOFFAIRVALUEANALYZESTHECONNOTATIONANDRELATIONSHIPBETWEENOTHERMEASUREMENTSATTRIBUTESOFFAIRVALUETHENITINTRODUCESTHEAPPLICATIONOFFAIRVALUEININTERNATIONALANDAMERICANACCOUNTINGSTANDARDSANDITSENLL曲TENMENTTOCHINAFINALLY，SOMEPROBLEMSANDCOUNTERMEASURESHAVEBEENPUTFORWARDINPRACTICALAPPLICATIONOFFAIRVALUEBASEDONTHEINTRODUCTIONABOUTAPPLICATIONANDINFLUENCEOFOURNEWACCOUNTINGSTANDARDSKEYWORDFAIRVALUEACCOUNTINGSTANDARDSMEASUREMENTATTRIBUTESN

簡(jiǎn)介：廈門(mén)大學(xué)碩士學(xué)位論文金融工具會(huì)計(jì)準(zhǔn)則的國(guó)際比較姓名余春香申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師曲曉輝20080401ABSTRACTACCOUNTINGSTANDARDSFORFINANCIALINSTRUMENTSISONEOFTHEMOSTCOMPLEXAREAS．STANDARD．SETTINGINSTITUTIONSINMANYCOUNTRIESHAVESPENTALOTOFFINANCIAL，MATERIALANDHUMANRESOURCESINTHISFIELD．AFTER20YEARS’DEVELOPMENT，HOWFARHAVEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSPROGRESSEDWHATKINDSOFPROBLEMSHAVEBEENSOLVEDWHATIMPORTANTENLIGHTENMENTSTHEYMAYHAVEINCHINAMOTIVATEDBYTHESEQUESTIONS，THISSTUDYCARRIESOUTANINTERNATIONALCOMPARISON．RECOGNITIONANDMEASUREMENTHAVEBEENTWOKEYDIFFICULTISSUESINFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSSETTING，ANDALSOTWOFOCIOFTHEPRESENTRESEARCH．SOFAR，AGREEMENTHASBEENREACHEDONRECOGNITIONOFDERIVATIVES．SOTHEFOCUSOFTHESTUDIESONFINANCIALINSTRUMENTSHASMOVEDTOMEASUREMENTWHICHISMORECOMPLICATED．MOSTCOUNTRIESHAVETOADOPTMIXEDMEASUREMENTMODELBECAUSEOFTHEDIFFICULTYINIMPLEMENTINGTHEFAIRVALUE．THISPAPERFIRSTLYMAKESAREVIEWOFTHEINTERNATIONALDEVELOPMENTOFSTANDARDS．WHICHINVOLVESOLIDTHEORETICALFOUNDATION，LONGTERMACCUMULATEDEXPERIENCEANDEMPLOYEESWITHHIGHQUALITY．THESEAREJUSTWHATWEARESHORTOF．THESTUDYBEGINSWITLLTHEISSUESOFRECOGNITIONANDMEASUREMENT，WITHSPECIALATTENTIONTOTHEINITIALRECOGNITIONOFFINANCIALINSTRUMENTS，MEASUREMENTATTRIBUTESOFINITIALRECOGNITION，THECLASSIFICATIONOFFINANCIALASSETSANDFINANCIALLIABILITIESANDFOLLOWUPMEASUREMENTS，F(xiàn)AIRVALUEOPTIONANDTWOMODELSMIXEDMEASUREMENTMODELANDCOMPREHENSIVEMODEL．THEAUTHORFOUNDTHATFAIRVALUEOPTIONISINTRODUCEDANDRESULTSTOTHEDIFFICULTYINTHEANALYSISOFTHENATUREOFMIXEDMEASUREMENTMODELBECAUSEOFTHECATEGORIZATIONOFFINANCIALASSETSANDLIABILITIES．FURTHERMORE，THETHESISSTUDIESTHEFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSINCHINA．ASCHINASFINANCIALINSTRUMENTSACCOUNTINGSTANDARDSMAINLYFOLLOWSINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRS，THEREFORE，THEFORMULATIONANDAPPLICATIONOFTHESTANDARDSINCHINAAREPAIDSPECIALATTENTIONTO．ANDTHEPRESENTRESEARCHFOUNDTHATSTRATEGIESOFTHELISTEDCOMPANIESHAVEGREATIMPACTONTHECATEGORIZATIONOFFINANCIALASSETS；THEREAREBIASESTOTHECATEGORIZATIONINTHEMANAGEMENTOFTHELISTEDCOMPANIESWHICHMAKE

簡(jiǎn)介：企業(yè)會(huì)計(jì)準(zhǔn)則中公允價(jià)值計(jì)量屬性運(yùn)用的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來(lái)源企事業(yè)單位委托項(xiàng)目課題負(fù)責(zé)人田中禾教授校內(nèi)賬號(hào)407432301碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則中公允價(jià)值計(jì)量屬性運(yùn)用的研究ABSTRACT’ONFEBRUARY15，2006，ANEWSYSTEMOFCHINESEACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESWASISSUEDITWASVIEWEDASBEGINNINGOFANEWROUNDOFACCOUNTINGREFORMINCHINAINTHATREFORM，THEUSEOFFAIRVALUEWASTOBESEENASASIGNIFICANTSTEP，MEANWHILEITMARKEDTHATTHEREWASSUBSTANTIVECONVERGENCEBETWEENCHINASACCOUNTINGSTANDARDSANDINTERNATIONALACCOUNTINGSTANDARDSWEKNOWTHATFAIRVALUEISACOMPLEXACCOUNTINGMEASUREMENTATTRIBUTE，WHICHISMARKETBASED，F(xiàn)UTUREORIENTED，ANDFACEDTOTHERISKSANDUNCERTAINTIES，THEREFORE，THEFAIRVALUEACCOUNTINGINFORMATIONISBETTERFORDECISIONMAKINGBYCORPORATEUNDERMODEMMARKETENVIRONMENTNOW，CHINAHASBEENVIGOROUSLYCULTIVATINGUNIFIED，OPEN，COMPETITIVEANDORDERLYMODEMMARKETSYSTEM，ATTHESAMETIMEHASALSOBEENACTIVELYPARTICIPATINGINTHEGLOBALECONOMICCOMPETITIONINTHISCONTEXT，PROMOTINGTHEUSEOFFAIRVALUEWILLHAVEAGREATSIGNIFICANCEINDEVELOPINGCHINASACCOUNTINGSTANDARDSANDSOCIALISTMARKETECONOMYTLLISTHESISHOLDSTHATTHECORPORATEACCOUNTINGSTANDARDISTHEMOSTDIRECTANDRELEVANTACCOUNTINGENVIRONMENTFORUSEOFFAIRVALUEINVIEWOFTHIS，THETHESISTAKESFAIRVALUEMEASUREMENTATTRIBUTEASTHEOBJECTOFSTUDYINCORPORATEACCOUNTINGSTANDARDS，AFTERANALYZINGTHESITUATIONOFTHEAPPLICATIONOFFAIRVALUE’INTHEACCOUNTINGSTANDARDS，WEFOUNDTHATTHEREAREMANYSHORTCOMINGSINCHINASACCOUNTINGSTANDARDSSYSTEMABOUTFAIRVALUETHESESHORTCOMINGSINCLUDETHECONFUSEDCONCEPTOFFAIRVALUE，THELACKOFRECOGNIZEDSTANDARDSOFFAIRVALUE，THESHORTOFSTANDARDIZEDMEASUREMENTOFFAIRVALUEANDEXCESSIVECONDITIONSOFUSEOFFAIRVALUE。THESEDEFICIENCIESHAVESERIOUSLYHAMPEREDTHEAMENDMENT，SUPPLEMENTANDPERFECTOFACCOUNTINGSTANDARDSTOTHISEND，THETHESISPROPOSESSOMEIMPROVEMENTSINTHEAPPLICATIONOFFAIRVALUETOMAKENEWPROGRESSINCONSTRUCTIONOFACCOUNTINGSTANDARDS，THENTOPROMOTETHEPROCESSOFEXTENSIVEUSEOFFAIRVALUEMEASUREMENTATTRIBUTEINCHINAKEYWORDSACCOUNTINGSTANDARDSFORBUSINESSENTERPRISES；FAIRVALUE；THEAPPLICATIONOFFAIRVALUE，

簡(jiǎn)介：北京郵電大學(xué)碩士學(xué)位論文廣東電信推行新企業(yè)會(huì)計(jì)準(zhǔn)則項(xiàng)目過(guò)程管理研究姓名潘越申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)項(xiàng)目管理指導(dǎo)教師徐慧娟20081107北京郵電大學(xué)碩士論文STUDYONPROCESSⅣ【ANAGEMENTOFTHEPROJECTOFCARRYINGOUTTHENEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTDABSTRACTPROJECTMANAGEMENTISANEWLYDEVELOPEDFIELDOFMANAGEMENTSUBJECT，WHICH，ASATHEORYANDMETHODOLOGYHASBEENSUCCESSFULLYAPPLIEDINMANYFIELDSNOWADAYS，ITISATR∞D(zhuǎn)FORENTERPRISESTODEVELOPFASTERBYUSINGPROJECTMANAGEMENTWHICHAIMSATUPGRADINGWORKINGEFFICIENCYSAVINGRESOURCESANDEXALTEDENTERPRISE’SCOMPETITION，ANDBEACCEPTEDBYMOREMANAGERSWITHINTHECORPORATIONCOMPETITIONISSUES，F(xiàn)INANCIALWORKANDMANAGEMENTLEVELSTANDSFORTHECORPORATIONCAPABILITYONLYWITHTHEHEALTHYFINANCIALSYSTEMANDEFFECTUALFINANCIALMANAGEMENTOVERALLCORPORATIONSTRATEGYCANBEACHIEVEDSOITISASIGNIFICANTTASKTOSTUDYTHEAPPLICATIONOFPROJECTMANAGEMENTINFINANCIALWORKTHEOBJECTOFTHISPAPERISTHEPROJCOTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，ANALYZINGSPECIFICALLYABOUTHOWTOGETSUCCESSDURINGAPPLYINGPROJECTMANAGEMENTANDPROCESSMANAGEMENTTHEORYINTHECOURSEOFTHEPROJECT，WHATISMORE，OBTAINGOODECONOMICANDSOCIALBENEFITS，ANDMAKEGREATSIGNIFICANCEFORENTERPRISESINTHEFUTURETOGETBETTERAPPLICATIONOFMODERNMANAGEMENTMETHODSTHEPAPERHASDISCUSSEDSOMECONTENTSCHARACTERISTICSOFPROJECTMANAGEDAFTERANALYSESONPROJECTMANAGEAPPLIEDTOCOMPLETETHEPROJCCTOFCARRYINGOUTNEWACCOUNTINGSTANDARDSINGUANGDONGTELECOMCOMPANYLTD，THETEXTINDICATESTHATCORPORATIONSSHOULDSETUPSYSTEMOFPROJECTMANAGETHECOREOFTHISSYSTEMISWITHRESPONSIBILITYFORPROJECTITALSOSHOULDPROMOTESOLIDIFICATIONTOTEAMMEMBERSONLYTHESEBRINGINTOEFFECT，CORPORATIONSCANGETCOMPETEDSUPERIORITYTOBECONCLUDED，BASEDONTHESTUDYOFHOWTHETHEORYOFPROJECTPROCESS

簡(jiǎn)介：東北財(cái)經(jīng)大學(xué)碩士學(xué)位論文金融工具會(huì)計(jì)準(zhǔn)則的變革及與國(guó)際準(zhǔn)則比較研究姓名韓曉敏申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王春山20071201ABSTRACTFROM20CENTURY70’SON,INTERNATIONALAEEOUNTANEYSBOUNDARYHASBEENEOLLEENTRATEDONRESEARCHANDESTABLISHFITMEIALINSLNMLENTACCOTMTANEYSSTANDARD,ANDOBTLLILLASERIESOFRESULTS．AMONGTHEM,THEINTERNATIONALACCOUNTINGSTANDARDCOMMITTEEIASBANDTHEUNITEDSTATESFINANCEACCOUNTANCYSTANDARDCOMMITTEEFASBARCMOSTMPI銷(xiāo)伽‰．OURCOUNLLYBEGANTOL讎AREHFINANCEINSLZUMCNTFROMTHE20CENTURY70’S．THESERESEARCHWORKFILLEDUPOULRBLANKOF丘瑾咀∞INSLRUMENTTHEORIESTOSOMEEXTENT,PROMOTEDTHEDEVELOPMENTOF痂啷∞IALRISKMANAGEMENT,PROVIDEDNECESSITYTHEORIESINSTR眥TIONINORDELTOIMPLEMENTTHEFORACTUALBUSINESS．FEBRUARY15,2006，OURCOUNTRY’SFINANCEMINISTRYISSUED蜊BUSINESS伽卿∞AOEOUNTANCYSSTANDARD，NEWSTANDARDINCOLLCCMINGFTLLMLCEINSLRUMENTCONTAINS4，THESEFOURAEEOTMTANEYSSTANDARDSRESPECTIVELYISTHEBUSINESSEN佃_P婦AEEOTMTANEYSSTANDARDNO．22FINANCEINSLRUMETATSREEOGNITIOLLANDMEASMENT}，THEBUSINE,,SL‰RORISEAEEOUNTANEYSSTANDARDNO．23一FIMNEIALASSET‘STRAMFER．‘THEBUSINESSENTERPRISEAEEOUNTAAEYSSTANDARDNO．24．HED萄NGANDITHEBUSINESSLNTELVRISEACEOUNTANCYSSTANDARDNO．37FINANCEILLSLLUMCNT．．PRESENTATIONANDDISCLOSURE}幽FOLLOWSCALLNEWST鋤DARDS．THESEFOURSTANDARDSISAWHOLE．OETOBER30，2006，THEMINISTRYOFFINANCERELEASENO．1812006TOISSUETHEBUSINESSEMERLRISEAEEOUNTANEYSSTANDARDGIIIDEBOOK}．THISGUIDEBOOKG此ANDCOMPLEMENTTHENEWSTANDARD．THISTEXTISMAINLYADOPTEDN01TLL∞∞ARCHMETHOD，BYTHROUGHOFANALYZETHEN州STANDARDANDOLDSYSTEMANDINTERNATIONALL啪,OUNL．ANCYSTANDARD,ANALYZEANDRESEARCHTHELTCATEDPROBLEMOFTHEN刪FMANEESTANDARDS，ANDUYHARDTOGETLNOREREASOMBLEOFLZCATMENT．ANYTHINGSARENTFAULTLESSANDTHENEWSTANDARD伽NOTBEEXCEPTION．THROUGHOFANALYSISANDCOMPARISON,POINTOUTTTHESHORTAGES,AND仃YTOPUTFORWARDMYSELF’SSUGGESTIONS．I