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簡(jiǎn)介：湘潭大學(xué)碩士學(xué)位論文會(huì)計(jì)準(zhǔn)則國際化之國別研究姓名馬笑芳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)國際會(huì)計(jì)指導(dǎo)教師劉長(zhǎng)青20050508會(huì)計(jì)準(zhǔn)則國際化之國別研究3ABSTRACTASTHEINTERNATIONALBUSINESSACTIVITYISINCREASINGDRAMATICALLYTHROUGHTRADITIONALEXPTINGIMPTINGOFGOODSSERVICESASWELLASFEIGNDIRECTINVESTMENTCAPITALMARKETSAREOPENINGUPBECOMINGMETRANSPARENTCAPITALFLOWSFREELYAROUNDTHEWLDATAQUICKERPACENOCOUNTRYCANEXISTSOLELYUNDERTHISBACKGROUNDTOTHEENTITIESONLYTAKETHEMSELVESINTHEWLDECONOMYSCOPECANTHEYGETASUFFICIENTSTEADYDEVELOPMENTINTHEINTERNATIONALECONOMICACTIVITIESASANIMPTANTINDICATONACOUNTRY’SECONOMICDEVELOPMENTALLEVELDEVELOPMENTALPOTENTIALACCOUNTINGDATACANDIRECTTHELIMITEDECONOMICRESOURCETOAMEEFFECTIVEALLOCATIONHOWEVERBECAUSEOFTHEDIFFERENCEOFTHEHISTICALENVIRONMENTALECONOMICSYSTEMLAWSYSTEMINTHEDIFFERENTCOUNTRIESTHEREAREMANYKINDSOFACCOUNTINGSYSTEMACROSSTHEWLDNOWWHICHMAKETHECOMPARABILITYISLOWTHECOSTISRATHERHIGHFTHEINVESTTOUNDERSTTHEACCOUNTINGINFMATIONFROMOTHERCOUNTRIESALLTHESEAREOBSTACLESTOTHEWLDCAPITAL’SFREEFLOWRECENTLYMANYCOUNTRIES’ACCOUNTINGMANAGEDEPARTMENTTHEINTERNATIONALACCOUNTINGECONOMICGANIZATIONSWERESETUPTOTHERESEARCHOFTHEACCOUNTINGGLOBALHARMONIZATIONTRYTOSETASTARDSACCOUNTINGREPTINGRULEWHICHCANBEUSEDTOALLOFTHECOUNTRIESINTHEWLDINTHISPAPERAMERICAEUTHEMEMBERCOUNTRIESAUSTRALIAJAPANCHINAWEREPICKEDOUTTHROUGHTHEANALYSISOFTHECOUNTRIES’ACCOUNTINGMODELTHEPROCESSOFTHESTARDSSETTINGTHENEWLYPULSEOFTHEACCOUNTINGTHEYPRACTICESINTHESECOUNTRIESWECANUSEFREFERENCETOOUROWNCOUNTRY’SACCOUNTINGINTERNATIONALIZATIONPROCESSTOACHIEVETHEGOALOFMAKEOURACCOUNTINGSTARDS’HARMONIZATIONHOWTOPROTECTOURCOUNTRY’S

簡(jiǎn)介：東北林業(yè)大學(xué)博士學(xué)位論文我國會(huì)計(jì)準(zhǔn)則國際化經(jīng)濟(jì)后果研究姓名崔慕華申請(qǐng)學(xué)位級(jí)別博士專業(yè)林業(yè)經(jīng)濟(jì)管理指導(dǎo)教師劉國成20040601本文在第五章對(duì)我國會(huì)計(jì)準(zhǔn)則國際化的經(jīng)濟(jì)后果進(jìn)行了實(shí)證研究，以我國年進(jìn)出口額，作為正面經(jīng)濟(jì)后果的替代變量，以會(huì)計(jì)利潤操縱程度作為負(fù)面經(jīng)濟(jì)后果的替代變量，應(yīng)用SPSS統(tǒng)計(jì)軟件，進(jìn)行假設(shè)檢驗(yàn)。證實(shí)我國會(huì)計(jì)準(zhǔn)則國際化沒有取得預(yù)期的正面經(jīng)濟(jì)后果，但付出了會(huì)計(jì)信息失真的巨大代價(jià)，負(fù)面經(jīng)濟(jì)后果顯著。說明當(dāng)前我國的會(huì)計(jì)準(zhǔn)則建設(shè)在走向國際化的進(jìn)程中，仍應(yīng)考慮我國的實(shí)際情況，不能操之過急或全盤照搬國際會(huì)計(jì)準(zhǔn)則。本文在第六章依據(jù)前面研究得出的結(jié)論為我國會(huì)計(jì)準(zhǔn)則國際化提出一些對(duì)策和建議。一是在會(huì)計(jì)準(zhǔn)則的制定權(quán)方面進(jìn)行改進(jìn)，既包括在國際上爭(zhēng)奪國際會(huì)計(jì)準(zhǔn)則的制定權(quán)，也包括在國內(nèi)改進(jìn)現(xiàn)有的政府主導(dǎo)的會(huì)計(jì)準(zhǔn)則制定現(xiàn)狀；二是適當(dāng)放慢我國會(huì)計(jì)準(zhǔn)則國際化的進(jìn)度，提高現(xiàn)有會(huì)計(jì)準(zhǔn)則的質(zhì)量，而不是跟在國際會(huì)計(jì)準(zhǔn)則后面被動(dòng)地調(diào)整我國的會(huì)計(jì)規(guī)范，這樣做既能給國內(nèi)利益集團(tuán)減少會(huì)計(jì)準(zhǔn)則國際化的轉(zhuǎn)換成本，又不會(huì)影響我國對(duì)外貿(mào)易的發(fā)展三是強(qiáng)調(diào)會(huì)計(jì)準(zhǔn)則未來發(fā)展趨勢(shì)必然是國際化，但現(xiàn)階段仍主要表現(xiàn)為國家化；四是為了爭(zhēng)奪國際會(huì)計(jì)準(zhǔn)則的制定權(quán)應(yīng)加強(qiáng)與發(fā)達(dá)國家在會(huì)計(jì)環(huán)境上的溝通與協(xié)調(diào)；五是對(duì)會(huì)計(jì)準(zhǔn)則國際化的經(jīng)濟(jì)后果要反復(fù)評(píng)估。因此本文的研究對(duì)于我國會(huì)計(jì)準(zhǔn)則國際化的研究既具有理論意義，又具有重要的現(xiàn)實(shí)意義。關(guān)鍵詞會(huì)計(jì)準(zhǔn)則國際化經(jīng)濟(jì)后果實(shí)證研究

簡(jiǎn)介：分類號(hào)I】DC研究生學(xué)位論文個(gè)性化會(huì)計(jì)準(zhǔn)則初探硼出銘奎塞撇嘲慟齠掛國置熬授一申襟T∞贛別砒專業(yè)名弼盒越堂論文昝辯日期窒箜笙魚縣旦學(xué)鰱贊予日期笙且中國海洋大學(xué)TRYTOTAIKABOUTTHEINDIVIDUAIACCOUNTINGSTANDARDABSTRACTBECAUSETHECASESOFCOMPANYWHICHCOMEINTOTHEMARKETPOSTINGFALSEACCOUNTINGINFORMATIONAPPEARMOREANDMOREUSUALLY，F(xiàn)A】SEINFORMATIOILOFACCOUNTING，THEQUALITYOFACCOUNTINGINFORMATIONACEOUNTINGSTANDARDWLTHHIGHQUALITYANDOTHERQUESTIONSBECOMEFOCALTOPICS，A1THOUGHTHEREASONSFORFALSEINFORMALIONOFACCOUNTINGCANBESPECIFIEDINMANYPLACES，SUBJECTIVEFAKEMAKINGISITSDIFEETREASONATTHESAMETIME，ACCOUNTINGSTANDARDGIVETHEMANAGEROFCOMPANYLOTSACCOUNTINGRESIDUALOPTIONS，WHICHMAKINGTHECOMPANYCANCHOSETHEUNFITACCOUNTINGMETHODSTOMAKETHEFALSEINFORMATION1HISISTHEOTHERDIRECTREASONOFMAKINGFALSEINFORMATIONOFACCOUNTINGTHEPROBLEMOFFALSEINFORMATIONONACCOUNTINGCANNOTBESOLVEDMERELYBYONESECTOR，BUTNEEDSSUPERVISIONSECTOR，MARKET，ANDBUSINESSMANTOCOOPERATEHARMONIOUSLYANDTREATITJNACOMPREHENSIVEWAYINDIVIDUALACCOUNTINGSTANDARDISTHEMODEOFACCOUNTINGSTANDARDFACINGCUSTOMERSITSOBJECTIVEISSETTLEFORINTERESTGROUPANDITWILLSUPPLYTHEUSEROFACCOUNTINGINFORMATIONINDIVIDUALACCOUNTINGINFORMATIONINTHEINDIVIDUALACCOUNTINGSTANDARD，THEQUALITYOFACCOUNTINGINFORMATIONISNOTTHEGENERALPRODUCTBUTTHEGENERALANDINDIVIDUALPRODUCTITCHANGESTHEOLDMODEOFACCOUNTINGSTANDARDTHATGENERALINSTITUTIONDECIDESTHEACCOUNTINGSTANDARDINDIVIDUALACCOUNTINGSTANDARDDISTINGUISHTHEUSEROFACCOUNTINGINFORMATIONWITHTHEQUALITYOFINFORMATIONANDDEEIDEWHOSHOULDOWNTHERIGHTOFCONSTITUTINGSTANDARDINOTHERWORDS，IFITISTHEGENERALINFORMATION，GENERALINSTITUTIONMUSTHAVETHERIGHTOFCONSTIRUTINGSTANDARDBUTIFTHEINFORMATIONONLYSETTLEFORTHENEEDOFINDIVIDUALINSTITATIONTHISINSTITUTIONOWNTHERIGHTOFCONSTITUTINGSTANDARDWILLBEBETTERITWILLINTRODUCETHEMARKETELEMENTSINTOTHEMODEOFACCOUNTINGSTANDARD，DISPERSETHERIGHTOFCONSTITUTINGSTANDARDANDACCOUNTINGRESIDUALOPTIONSINDIVIDUALUSEROFINFORMATIONCANDECIDETHECONSTRUCTIONOFSTANDARD，MAKEINDIVIDUALACCOUNTINGSTANDARDANDGETTHEINFORMALIONTHEYNEEDTHEUSEROFINFORMATIONNEEDSTOPAYFORTHECOSTOFACCOUNTINGSTANDARDTHISWIIIMAKETHEINDIVIDUALUSEREN曲LETOCOMPUTETHECOSTANDTHEPROFITANDIMPOSETHEMSUPERVISETHEQUALITYOFACCOUNTINGINFORMATIONMORESTRICTITWILLAVOIDTHEOLDMODETHATONLYGENERALINSTITUTIONAFFORDTHECOSTOFACCOUNTINGSTANDARD，THEUSEROFINFORMATIONONLYOWNTHERIGHTOFPROFITORFALSEINFORMATIONMAKINGTHEUSERHAVINGLOSS，BUTBECAUSEOFUNCLEARLYINFORMATIONUSER，THEUSERALSOCANNOTGETTHECOMPENSATIONINDIVIDUALACCOUNTINGSTAND”DWI1LCONSTITUTETHEMODETHATGENERALINSTITUTION，MARKET，CREDITOR，BUSINESSMAN，SUPPLIERANDSOONCOOPERATEHARMONIOUSLYTOSUPERVISETHECOMPANIESACCOUNTINGINFORMATIONALLSIDEDANDENHANCETHEQUALITYOFACCOUNTINGINFORMATIONSETTLEFORTHENEEDOFINTERESTGROUP，KEYWORDSFALSEINFORMATIONOFACCOUNTINGACCOUNTINGSTANDARD；THEMODEOFACCOUNTINGSTANDARD

簡(jiǎn)介：江蘇大學(xué)碩士學(xué)位論文中國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則的比較研究姓名李茹申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師徐文學(xué)20050611江蘇大學(xué)碩士論文ABSTRACTACCOUNTINGSTANDARDSISARUGULATIONWHICHREGARDSPECIFICECONOMICBUSINESSANDTHESPECIALREPORTASTHETARGET，REGARDCONFIRMINGANDMEASURINGASTHECENTREANDDEALWITHTHEPOSSIBLEBUSINESSESPECIALLYINTERNATIONALACCOUNTINGSTANDARDISMADEBYINTERNATIONALACCOUNTINGSTANDARDCOMMITTEE，ITISONEOFTHEMOSTADVANCEDANDPERFECTSTANDARDSINTHEWHOLEWORLDATPRESENT，ALOTOFCOUNTRIESTAKEACTIVEACTION，DRAWCLOSETOINTERNATIONALACCOUNTINGSTANDARDINOURCOUNTRYTHEINLANDCOMPANYWHICHISLISTEDINHONGKONG，THEENTERPRISEWHICHISSUEBSHARES，REQUIREFINANCIALREPORTBASEDONBOTHCHINESEANDINTERNATIONALACCOUNTINGSTANDARDSINORDERTOSATISFYTHEREQUIREMENTOFPRACTICEASWELLASTOCOMPLYWITHTHEINTEMATIONAITREND，OURCOUNTRYRELEASED16ITEMSOFACCOUNTINGSTANDARDSALTOGETHERFROM1992，ITISNEARLYINCOMMONWITHINTEMATIONAIACCOUNTINGSTANDARDSBUTCOMPAREWITHINTEMATIONALACCOUNTINGSTANDARDTHEREAREALSOMANYDIFFERENCESINTHEMWHICHISBETTERANDWHICHISWORSE，WHERETHEDIFFERENCELIES，BECOMETHEFOCUSOFTHETHEORYCIRCLEANDPRACTICECIRCLETHECOMPARISONOFCHINASACCOUNTINGSMNDARDANDINTEMATIONALACCOUNTINGSTANDARDHASBECOMEANIMPORTANTSUBJECTTHEACCOUNTINGREPORTISACOMMERCIALALLPURPOSELANGUAGETHEPROFITOFTENDETERMINESTHETRENDOFPURCHASINGOFTHEFUND，THUSINFLUENCETHERATIONALDISPOSITIONOFRESOURCESACCOUNTINGSTANDARDSCANSATISFYTHEREQUIREMENT，THISDISSERTATIONCOMPARESCHINESEACCOUNTINGSTANDARDSWITHINTERNATIONALACCOUNTINGSTANDARDS。REVEALTHEDIFFERENCEAMONGAFFIRMATION，MEASUREMENTANDDISCLOSUREITWILLPOINTOUTTHEMAINFACTORTHATINFLUENCETHEPROFITBASEDONTWODIFFERENTSTANDARDS，ATFIRSTWESHOULDUNDERSTANDDIFFERENCERATIONALLYREALIZETHEREASONWHYTHEDIFFERENCEPRODUCES，ONTHISBASIS，REMAINSMALLDIFFERENCE，BESURETHATACCOUNTINGINFORMATIONCARLREFLECTECONOMICDEVELOPMENTTHISPAPERWILLASSISTPROFESSIONALSINDEEPENINGTHEIRUNDERSTANDINGSOFINTERNATIONALACCOUNTINGSTANDARDS，ANDBROADENTHEPROSPECTOFRESEARCHINGTHEACCOUNTINGSTANDARDS1KEYWORDSCHINESEACCOUNTINGSTANDARDS，INTERNATIONALACCOUNTINGSTANDARDSCOMPARISONII

簡(jiǎn)介：_回荔量囊隳。瀵天串夫謦JT1“ANDI}N?UNIVERSITY≈一．一；；11∞二M纂蓬．燕囊囊萋擘I、鬻。J麓疊蘩_毒?！菸摹裣蔻罄硎冖嘁?。?！螅吹嗖尽?JABSTRACTEARNINGSMANAGEMENT’SINCREASINGDAMAGEONTHECAPITALMARKETANDINVESTORS’INTERESTSISMAKINGITBECOMEONEOFTHECURRENTFOCUSESOFRESEARCHINTHEFIELDOFPOSITIVEACCOUNTING，ANDRESULTINGINGREATPRESSUREONORGANIZATIONSTHATESTABLISHACCOUNTINGPRINCIPLES．LOCALSCHOLARSHAVEMADERELATIVELYSUFFICIENTSTATISTICALRESEARCHONTHEEXISTENCEOFCORPORATEEARNINGSMANAGEMENTANDTHEPROBLEMCAUSEDBYTHEEXTENTOFSUCHPRACTICE，BUTLACKINDEPTHDISCUSSIONSONTHEFUNCTIONOFACCOUNTINGPRINCIPLESINEARNINGSMANAGEMENTACTIVITIES．THISPAPEREXAMINESEAMINGSMANAGEMENTMAINLYFROMTHEPERSPECTIVEOFACCOUNTINGPRINCIPLESTOPROVIDEBODIESTHATESTABLISHSUCHPRINCIPLESABASISFORDRAWINGUPPOLICIESFORCOMPLETEACCOUNTINGPRINCIPLES．FORTHISPURPOSE，THISPAPERSETSUPTHEORETICALFRAMEOFTHEEARNINGSMANAGEMENTWITHTHESTANDARDRESEARCHMETHOD．BASEDONTHISTHEORETICALFRAME，USINGCASESTUDIES，THISPAPERSTUDIESTLLEPRESENTCONDITIONOFEARNINGSMANAGEMENTINLISTEDCOMPANIES，ANALYZESTHEMETHODANDTHEFORMATIONOFSYSTEMINBUSINESSENTERPRISEWHENMANAGINGEARNINGS，WHILESHOWINGTHECONTRADICTORYINFLUENCEOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT．THEREARESIXCHAPTERSINTHISPAPER．CHAPTER1ISANINTRODUCTION，EXPLAININGTHERESEARCHBACKGROUND，PURPOSEANDMETHODS．THESECONDCHAPTERLAYSTHEORETICALFOUNDATIONINTHESUCCESSIVECHAPTERSBYDEFININGTHECONCEPTOFEARNINGSMANAGEMENTANDTALLYINGUPTHEDOMESTICANDOVERSEASSTUDYRESULTSINTHISAREA．CHAPTER3EXPLORESTHEPRESENTCONDITIONOFEAMINGSMANAGEMENTINCHINA’SLISTEDCOMPANIES，ANDBYANALYZINGMETHODSTHATEARNINGSMANAGEMENTADOPTANDREASONSTHATITPRODUCE，CONFIRMSTHEGUIDINGEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT．ASTHEPRINCIPALPARTOFTHEPAPER,CHAPTER4DISCUSSESTHECONTRADICTORYEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENT，THATITSINCEISACHECKANDSUPERVISIONFACTOROFTHEEAMINGSMANAGEMENT，ANDTHENISANINDUCEMENTOFIT．ACCORDINGTOTHEABOVERESEARCH，THEPAPERPUTSFORWARDACOUNTERMEASURETOSTANDARDIZEEARNINGSMANAGEMENTBYANALYZINGITSGAINSANDLOSES．BEINGACONCLUSION，CHAPTER6SHILLSUPSUGGESTIONSFORPOLICIESTHATIMPROVECHINA’SACCOUNTINGPRINCIPLES．KEYWORDSEARNINGSMANAGEMENT；ACCOUNTINGPRINCIPLES；LISTEDCOMPANYPRINCIPLEBASEDRULEBASED

簡(jiǎn)介：中南大學(xué)碩士學(xué)位論文我國股票期權(quán)會(huì)計(jì)準(zhǔn)則的研究姓名肖瑛申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師何紅渠20051122碩士學(xué)位論文ABSTRACTABSTRACTASESOISBECOMINGINCREASINGLYPOPULARINTHEWORLDWIDE，ITHASALSOBEENATTACHEDMUCHIMPORTANCEBYOURGOVERNMENTSOITCALLBEPREDICTEDTHATESOWILLBEADOPTEDGRADUALLYBYTHEENTERPRISESINCHINAANDTHESUCCESSOFESOLARGELYDEPENDSONITSACCOUNTINGSYSTEMWHICHISRESEARCHEDINTHISPAPERTOPROVIDETHEORETICALREFERENCETOBUILDUPACCOUNTINGSTANDARDOFESOINACCORDANCEWITHTHESTATEOFOURNATIONTHISPAPERCONSISTSOF5CHAPTERSTHEACCOUNTINGRECOGNITION、MEASUREMENTANDDISCLOSUREAREFIRSTDISCUSSEDACCORDINGTOTHEGENERALACCOUNTINGCIRCLEOFTRANSACTIONS；THENACCOUNTINGSTANDARDSOFESOINTHEUNITEDSTATESAREINTRODUCED，WHICHGIVESUSADEEPINSIGHTINTOITSEXPERIENCEANDITSLESSONS；BASEDONTHIS，THEACCOUNTINGSTANDARDOFESOFOROURCOUNTRYISCONSTRUCTED；FINALLYWEANALYZETHEEXISTINGPROBLEMINPRACTICE，ANDPROPOSEGUIDELINESFORIMPROVINGTHEACCOUNTINGFUNCTIONSOFESOKEYWORDSESO，ACCOUNTINGRECOGNITION，ACCOUNTINGMEASUREMENTACCOUNTINGSTANDARDⅡ

簡(jiǎn)介：南開大學(xué)學(xué)位論文版權(quán)使用授權(quán)書C}‘3813本人完全了解南開大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定，同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本；學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版，并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文；學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù)；學(xué)校有權(quán)按有關(guān)規(guī)定向國家有關(guān)部門或者機(jī)構(gòu)送交論文的復(fù)印件和電子版；在不以贏利為目的的前提下，學(xué)?？梢赃m當(dāng)復(fù)制論文的部分或全部?jī)?nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位論文作者簽名寸L八≯7年，≯月1，日經(jīng)指導(dǎo)教師同意，本學(xué)位論文屬于保密，在年解密后適用本授權(quán)書。指導(dǎo)教師簽名學(xué)位論文作者簽名解密時(shí)間年月日各密級(jí)的最長(zhǎng)保密年限及書寫格式規(guī)定如下F～?一F內(nèi)部5年最長(zhǎng)5年L秘密★L(fēng)O年最長(zhǎng)10|機(jī)密20年最長(zhǎng)20L。．。．。。．。。．一．．．．．，．．，，．．一一一一，可少于5年年，可少于10年年，可少于20年IRL■■●廠■■RI◆’●●L■RI『摘要摘要過度盈余管理對(duì)資本市場(chǎng)和投資者利益日益彰顯的損害，使得它成為目前會(huì)計(jì)領(lǐng)域研究的焦點(diǎn)之一，并對(duì)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)造成很大的壓力。國內(nèi)學(xué)者對(duì)企業(yè)盈余管理行為的研究多集中在制度背景、動(dòng)機(jī)和手段上，但從會(huì)計(jì)準(zhǔn)則角度研究盈余管理問題相對(duì)較少。本文著重從新企業(yè)會(huì)計(jì)準(zhǔn)則視角研究過度盈余管理問題。以此為宗旨，本文首先探討我國上市公司過度盈余管理現(xiàn)狀，接著分析了新企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則和具體準(zhǔn)則的修訂，以及這些修訂對(duì)過度盈余管理行為的控制，文章最后提出了我國上市公司過度盈余管理治理的建議。本文的內(nèi)容大致如下第一章，引言。介紹了本文的研究背景、意義、方法和內(nèi)容。第二章，相關(guān)理論概述。本章首先嚴(yán)格界定了適度盈余管理和過度盈余管理，接著就企業(yè)會(huì)計(jì)準(zhǔn)則和盈余管理的相互關(guān)系，梳理了國內(nèi)外的相關(guān)研究成果，并分析了我國企業(yè)會(huì)計(jì)準(zhǔn)則體系的變遷及新企業(yè)會(huì)計(jì)準(zhǔn)則的國際化趨同。第三章，我國上市公司過度盈余管理現(xiàn)狀分析。本章首先分析了過度盈余管理產(chǎn)生的原因，并從過度盈余管理的動(dòng)機(jī)和手段兩個(gè)方面分析了我國上市公司過度盈余管理問題。第四章，新會(huì)計(jì)準(zhǔn)則對(duì)我國上市公司過度盈余管理行為的控制分析。本章分析了新企業(yè)會(huì)計(jì)準(zhǔn)則體系中的基本準(zhǔn)則和具體準(zhǔn)則，比較了準(zhǔn)則的變化，并分析了這些變化對(duì)我國上市公司過度盈余管理行為的限制。新準(zhǔn)則形成了較完整的企業(yè)會(huì)計(jì)準(zhǔn)則體系，趨同于國際會(huì)計(jì)準(zhǔn)則體系，并且在會(huì)計(jì)要素的確認(rèn)、計(jì)量和披露上進(jìn)行了規(guī)范，在一定程度上縮小了過度盈余管理的空間。第五章，對(duì)我國上市公司過度盈余管理治理的建議。為了加強(qiáng)會(huì)計(jì)信息的真實(shí)性和可靠性，減少過度盈余管理行為，不僅僅要從完善企業(yè)會(huì)計(jì)準(zhǔn)則的角度出發(fā)，還需要構(gòu)建具有完善的政策法規(guī)和嚴(yán)格監(jiān)督的外部環(huán)境以及有效的內(nèi)部公司治理結(jié)構(gòu)。因此，本章從企業(yè)外部建設(shè)和內(nèi)部制度的改進(jìn)兩個(gè)方面提出了對(duì)我國上市公司過度盈余管理治理的建議。關(guān)鍵詞會(huì)計(jì)準(zhǔn)則上市公司過度盈余管理

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則差異比較兼談對(duì)會(huì)計(jì)信息的影響姓名張楠申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王秀麗200504012ABSTRACTTHEPAPERANALYZESNECESSITYOFACCOUNTINGINTERNATIONALHARMONIZATIONUNDERTHEBACKGROUNDOFGLOBALECONOMICINTEGRATIONDISCUSSESSOMEDIFFERENCEBETWEENCHINESEACCOUNTINGSTARDSINTERNATIONALACCOUNTINGSTARDSANALYZESTHEINFLUENCEOFTHEACCOUNTINGSTARDSDIFFERENCEONTHEACCOUNTINGINFMATIONPROVIDESSTRATEGIESPOLICYSUGGESTIONSONCHINESEACCOUNTINGSTARDSDEVELOPINGHARMONIZATIONTHEPAPERPOINTSOUTTHATITISIMPTANTTOANALYZEDIFFERENCESBETWEENCHINESEACCOUNTINGSTARDSIASANALYZETHEINFLUENCEONTHEACCOUNTINGINFMATIONACCURATELYHAVEAGOODUNDERSTINGOFIASTAKEANACTIVEPARTINTHEPROCESSOFCHINESEACCOUNTINGSTARDSDEVELOPINGHARMONIZATIONGUIDETHEWHOLESOCIETYTOUNDERSTACCOUNTINGSTARDSUTILIZEACCOUNTINGINFMATIONPROPERLYKEYWDSCHINESEACCOUNTINGSTARDSINTERNATIONALACCOUNTINGSTARDSDIFFERENCECOMPARISONACCOUNTINGINFMATION

簡(jiǎn)介：”糞號(hào)＆學(xué)位單位犏ELOG北京工商大學(xué)碩士研究生學(xué)位論文論文題目新會(huì)計(jì)準(zhǔn)則下我國企業(yè)所得稅會(huì)計(jì)若干問題研究RESEARCHONL|1EACCOUNTINGFORI?TAXB∞EDOILIHENEWACCOUNTINGSTANDARDFORBUSINESS學(xué)科專業(yè)學(xué)生姓名指導(dǎo)教師管理學(xué)會(huì)計(jì)學(xué)李梓日期2008年5月新會(huì)計(jì)準(zhǔn)則下我國企業(yè)所得稅會(huì)計(jì)若干問題研究ABSTRACTONFEBRUARY15，2006，MINISTRYOFFINANCEPROMULGATED’’ENTERPRISEACCOUNTANTCRITERION18TH一INCOMETAX”WHICHCLEARLYUNIFIESTHEINCOMETAXACCOUNTINGPROCESSFORTHEFIRSTTIMEINCOMESTATEMENTLIABILITYMETHODANDSERIESTHEFOUNDATIONOFTHEACCOUNTINGMEASUREMENT，RECOGNITIONANDREPORTOFTAX．INMARCH，2007，TENNATIONALPEOPLE’SCONGRESSFIVECONFERENCESCONSIDEREDTOADOPT’’THEPEOPLESREPUBLICOFCHINAENTERPRISEINCOMETAXLAWDRAFT”HEREAFTERREFERTOAS‘NEWENTERPRISEINCOMETAXLAW’ANDCHINAHENCEFORTHGRADUALLYSAYSGOODBYETO“THEDOUBLETRACK”O(jiān)NTHEENTERPRISEINCOMETAX．THEUNIFICATIONOFTHETAXLAWBETWEENTHENATIONALANDINTERNATIONALENTERPRISEISIMPORTANTREFORMATIONWHICHWILLSUPPORTTHEENTERPRISES’INTERNATIONALCOMPETITIONINPOLICYANDWILLACCELERATETHEDEVELOPMENTOFTHEINCOMETAXLAW．THISARTICLETAKESTHISASABACKGROUND，ANDISFORTHEPURPOSEOFCONSUMMATINGOURCOUNTRYENTERPRISEINCOMETAXACCOUNTING，ANDLAUNCHESTHECONCRETERESEARCHTHROUGHTHEFOLLOWINGFOURPARTSTHEFIRSTPARTTHEORETICALANALYSISOFTHEENTERPRISEINCOMETAXACCOUNTANT．ATTHEBE舀NNING，THISPAPERDESCRIBESTHEFORMATIONOFENTERPRISEINCOMETAXACCOUNTING，ANDTHENTOMAKEDEFINEOFENTERPRISEINCOMETAXACCOUNTINGCONCEPT．ATTHEENDOFTHISPART，THEREISTHEANALYSISANDCOMPARISONOFTHEASSETLIABILITYVIEWANDREVENUEREXPENSEVIEW,WHICHMAKESTHEFOUNDATIONOFTHISARTICLE．THESECONDPARTENTERPRISEINCOMETAXACCOUNTINGOF0111“COUNTRY．THISPAPERPRESENTSTHEINFLUENCEONTHEENTERPRISEBYTHENEWENTERPRISEACCOUNTINGCRITERIONATFIRST，ANDTHENGOESONTOTHEDESCRIPTIVESTATISTICSANALYSISONTHEOPERATIONOFTHE．”ENTERPRISEACCOUNTINGCRITERIONANDBRINGFORWARDTOCONSUMMATETHEINCOMETAXACCOUNTINGFROMTHEORYANDPRACTICE．THETTLIRDPARTENTERPRISEINCOMETAXACCOUNTINGINTEMATIONALCOMPARISON．THISPARTCOMPARESNEWENTERPRISEACCOUNTINGCRITERIONANDTHEINTERNATIONALACCOUNTINGCRITERIONTHOUGHTHEMEASUREMENT，RECOGNITION,DISCLOSUREANDTHETAXDISPOSALINTHECOMBINATIONSITUATION．THENPUTFORWARDTHECOMMENTONEVERYSECTIONTHEORETICALLY．Ⅱ

簡(jiǎn)介：分類號(hào)UDC密級(jí)編號(hào)參北對(duì)鎊犬虧碩士學(xué)位論文論文題目學(xué)科、專業(yè)碩士生指導(dǎo)教師答辯日期會(huì)計(jì)準(zhǔn)則變遷的機(jī)理及對(duì)策基于2006年會(huì)計(jì)改革的分析會(huì)計(jì)學(xué)袁仁科李日昱副教授2006年12月ABSTRACTWITHQUICKDEVELOPMENTOFOURCOUNTRYECONOMYUNDERTHEBACKGROUNDOFGLOBALIZATION，ACCOUNTINGSTANDARDSBECOMESEVENMORESIGNIFICANT，ANDITSVARIANCEALSOGETSMOLEATTENTION．FORMORETHANADECADE，OURACCOUNTINGSTANDARDSGROWOUTOFNOTHINGANDSTRUGGLETOPERFECTION．ONFEBMARY15TH，2006，MINISTRYOFFINANCEOFFICIALLYISSUED39ITEMSOFACCOUNTINGSTANDARDS，ANDITMEANSTHATOURACCOUNTINGSTANDARDSSYSTEMCONSTRUCTIONWASBASIEALLYFINISHED．THEISSUEOFNEWACCOUNTINGSTANDARDSBRINGSABROADINFLUENCEANDITBECOMEIMPORTANTTOFAMILIARJTSVARIANCEROUTINE，TOUNDERSTANDITSINTRINSICMECHARFISMANDINFLUENCE，TOSTUDYTHECORRESPONDINGCOUNTERMEASURES．THESTUDYONACCOUNTINGSTANDARDS’VARIANCEROUTINE，INTRINSICMECHANISM，INFLUENCE，ANDCOUNTERMEASURESCANMAKEUSGRASPITSCHANGEANDPRACTICEITBETTERANDIMPROVEITSPERFECTIONINTHEFUTURE．THEPAPERISDIVIDEDINTOFOURPARTSTHEFIRSTPARTANALYZESVARIANCEROUTINEOFACCOUNTINGSTANDARDSTOBRINGOUTTHETOPIC．THEVARIANCEOFACCOUNTINGSTANDARDSASTHEWHOLE，THEVARIANCEOFBASICACCOUNTINGSTANDARDS，ANDTHEVARIANCEOFSOMESIGNIFICANTITEMSAREANALYZEDSEPARATELYINTHEFOLLOWINGANALYSIS．THESECONDPARTANALYZESINTRINSICMECHANISMOFVARIANCEOFACCOUNTINGSTANDARDS．THEPAPERPOINTSOUTTHATTHEVARIANCEOFACCOUNTINGSTANDARDSISTHEMUSTCONSEQUENCEOFECONOMICDEVELOPMENT，THENTHEINFLUENCEOFTHEREFORMOFOURCOUNTRYECONOMICSYSTEMONTHEVARIANCEOFACCOUNTINGSTANDARDSISPROFOUNDLYANALYZEDTOENSURETHEGRASPOFINTRINSICREASONOFVARIANCEOFACCOUNTINGSTANDARDS．THETLLIRDPARTWOULDDISCUSSTHEINFLUENCEOFTHEVARIANCEOFACCOUNTING

簡(jiǎn)介：東北林業(yè)大學(xué)碩士學(xué)位論文租賃會(huì)計(jì)準(zhǔn)則的國際比較研究姓名王宇慧申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師王學(xué)（王樂）黃穎利20050601東北林業(yè)人學(xué)城IJ。萱位論殳ABSTRAETLEASEISTHERESULTTHATTILEECONOLRJYDEVELOPSINTOCERTAINSTAGE，INMOSTKINDSOFLEASING，F(xiàn)INANCINGLEASEISTHENLOSTEXTENSIVE，MOSTGENERALKINDOFFORMINTHEMODEMLEASEBUSINESSFINANCINGLEASEISAHOTQUESTIONOFTHEDISPUTEOFACCOUNTINGFIELDALLTHETIMEWITHTHEDEVELOPMENTOFFINANCINGLEASINGINDUSTRYBECAUSEITHASPECULIARFUNCTIONOFRAISINGFUNDSOUTSIDETHEBALANCESHEETTHELEASEACCOUNTINGISONEKINDOFPROFESSIONALACCOUNTINGINLEASINGINDUSTRY，ITSACCOUNTINGBUSINESSESARENLORECOMPLICATEDTHANOTHERSBUSINESSES’CHECKINGANDCALCULATINGOFGENERALPRODUCTIONANDCIRCULATIONACCOUNTANTSOALOTOFQUESTIONSMUSTEXISTDURINGTHEPROCESSOFCHECKINGANDCALCULATING，THEREAREALOTOFREASONSTOPRODUCETHESEQUESTIONS，F(xiàn)OREXAMPLE1EASEBUSINESSACCOUNTANTDEALWITHCOMPLICATEDNESS，ACCOUNTINGPERSONNELDONOTHAVEHIGHPROFESSIONALQUALIFICATIONS，ANDSOON，AMAINONEISTHATTHELEASEACCOUNTINGSTANDARDSNOTPERFECTENOUGHAMONGTHEM。SO，ITISNECESSARYTOCARRYONRESEARCHINLEASINGACCOUNTINGCRITERIONSETUPASETOFPERFECTACCOUNTINGCRITERIONOFLEASECOMBININGTOGETHERWITHTHEREALITYOFOURCOUNTRY，ENABLELEASINGTHEFASTDEVELOPMENTOFTHENLOREADAPTIVELEASINGINDUSTRYOFOUREOUNTL了OFACCOUNTINGCRITERION，CANACCORDWITHTHENEEDOFLEASINGACCOUNTINGPRACTICEEVENMORESOWECARLSAYTHATTHERESEARCHOFTHESUBJECTENRICHESANDDEVELOPSTHEDISCUSSIONOFCONCRETEACCOUNTINGCRITERIONOFACCOUNTINGTHEORYCIRCLEINTHETHEORYMEANING，ANDLEASEACCOUNTINGCRITERIONHAVEPERSONWHOOPERATE，GUIDEOPERATIONOFACCOUNTINGPERSONNELEFFECTIVELYFURTHERTOMAKEATPRACTICINGMEANINGONTHEBASISOFTHECONSIDERATIONOFTHEABOVEQUESTION，INVIEWOFTHEFACTTHATMANYRELEVANTITEMSOF“ACCOUNTINGSTANDARDFORBUSINESSENTERPRISESI。EASING’WHICHHASISSUEDANDCOMEINTOFORCEIN2001，REFLECTTHEPRINCIPLESOFINTERNATIONALACCOUNTANCY，THISTEXTSTARTSWITHTHECURRENTSITUATIONOFTHELEASEACCOUNTINGSTANDARD，ADOPTTHEMETHODTOCOMPAREANDANALYSIS，INVIEWOFSOMEDEFECTSTHATTHELEASEACCOUNTINGSTANDARDEXISTSCURRENTLYTOOURCOUNTRY，COMBINESUCHACCOUNTINGCRITERIONOFLEASEWHICHTHEDEVELOPEDCOUNTRYORTHEAREAANDINTEMATIONALORGANIZATIONWITHGREATINFLUENCEHASALREADYISSUEDINTHEWORLDASWORLDANDUSA，ETCATTHESAMETIME，ANDWEHAVECARRIEDONDEEPANALYSISTOTHEINTEMATIOTMLCOMPARISONLEASINGACCOUNTINGSTANDARD，F(xiàn)INDINGOUTTHEGREATDIFFERENCEOFTHELEASEACCOUNTINGSTANDARDBETWEENCHINAANDFOREIGNCOUNTRIES，ANDCARRYONTHEABUNDANTDISCUSSIONTOREASONTHATDIFFERENCEFORMTHESEMEANWHILE，USEITSADVANCEDEXPERIENCEFORREFERENCEANDPOINTOUTOURCOUNTRYLEASESTHEEXISTINGPROBLEMOFTHEACCOUNTINGSTANDARD，PUTFORWARDSOMEEFFECTIVEMEASURETOIMPROVEANDPERFECTTHELEASEACCOUNTINGSTANDARDOFOURCOUNTRYIHOPETHROUGHTHERESEARCHOFTHELEASEACCOUNTINGSTANDARDISITLEASETOOURCOUNTRYACCOUNTANTPLAYAIMPETUSFORWARDTOCOME，ENRICHANDDEVELOPTHEDISCUSSIONOFCONCRETEACCOUNTINGCRITERIONOFACCOUNTINGTHEORYCIRCLEKEYWORDSLEASE；THELEASEACCOUNTING；THELEASEACCOUNTINGSTANDARDS

簡(jiǎn)介：東北大學(xué)碩士學(xué)位論文租賃會(huì)計(jì)準(zhǔn)則的比較研究姓名趙春曦申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師曹德芳20060301東北大學(xué)碩士學(xué)位論文ABSTRACTCOMPARISONANDCONTRASTOFLEASEACCOUNTINGSTANDARDSANDANALYSISABSTRACTTHEISSUINGOFTHEREFORMANDOPENINGPOLICYHASNOTONLYMADECHINESEENTERPRISESEXPOSEDTOTHEGREATCOMPETITIONFROMFOREIGNCOMPANIES，BUTALSOLETTHEMHAVEAMORECLOSECONTACTWITHTHENORMALIZEDOPERATINGSYSTEMWITHTHEWTOCOMINGSOON，PROBLEMSHAVEBECOMEINCREASINGLYEMERGENTASHOWTOMANAGETHEENTERPRISESACCORDINGTOINTERNATIONALMODELS，TOPARTICIPATEINTHEINTERNATIONALSEVERECOMPETITIONSANDTOEXERTTHESTRONGPOINTSOFTHEINTERNALENTERPRISESLEASEINDUSTRYDOESNOTHAVEALONGHISTORYINCHINA，WHEREASITHASBEENDEVELOPINGVERYFASTASAMEANSOFQUICKENINGTHETECHNICALINNOVATIONINENTERPRISESANDIMPROVINGTHEFUNDSFUNCTIONING，LEASINGHASATTRACTEDMOREATTENTIONSHOWEVER，BECAUSEOFSOMEIMPERFECTOPERATINGSYSTEMINLEASEINDUSTRY，SOMEPROBLEMSARISETHATIS，THEREISNOTANYCONSISTENTLEASEACCOUNTINGSTANDARDFORHOMEENTERPRISES，EITHERASALEASERORLEASEE，TOREFERTOONTHEOTHERHAND，SOMEJOINTVENTURECOMPANIESCANMAKESOMEREFERENCETOTHEINTERNATIONALACCOUNTINGSYSTEMINTHISCASE，THEUNBALANCEDSITUATIONAPPEARSTHEREFORE，ITISNECESSARYTOBUILDACOMPREHENSIVELEASEACCOUNTINGSYSTEMINCHINATOPROMOTETHELEASEINDUSTRYTOFLOURISH，WHICHALSOBEARSTHEIMPORTANCETOCOMPAREANDCONTRASTTHECHARACTERISTICOFTHENEWISSUEDCHINESELEASEACCOUNTINGSTANDARDANDMAKEALLANALYSISOFITSINTERNATIONALIZATIONTHEPASSAGEMAKESATHOROUGHANALYSISOFTHENEWISSUEDLEASEACCOUNTINGSTANDARDINRELATIONTOTHEINDUSTRYDEVELOPMENTONTHEONEHAND，THEPASSAGEPOINTSOUTTHENORMALIZATIONANDINTERNATIONALIZATIONOFTHENEWSTANDARD，WHICHJUSTCATERSTOTHEDEVELOPMENTINTHELEASEINDUSTRYANDISSHOWNBYNEWCRITERIAONTHEOTHERHAND，WITHTHECOMPARISONANDCONTRASTBETWEENTHECHINESELEASINGSTANDARD，THEINTERNATIONALACCOUNTINGSYSTEMANDFEDERALACCOUNTINGSYSTEM，THEPASSAGECOMESTOTHECONCLUSIONTHATTHENEWSTANDARDHASMADEAGREATLEAPINTHEINTERNATIONALIZATIONWHILEKEEPINGITSOWNCHARACTERISTICSFINALLY，THEPASSAGEMAKEESOMESUGGESTIONSASTOINWHICHASPECTSTHENEWSTANDARDCANBEIMPROVEDKEYWORDSLEASEACCOUNTINGSTANDARD，COMPARISONANDCONTRAST，ANALYSISIII

簡(jiǎn)介：在一個(gè)開放性的國際經(jīng)濟(jì)系統(tǒng)中，不同國家之間經(jīng)濟(jì)的不斷往來，必然促使其經(jīng)濟(jì)形態(tài)越來越呈現(xiàn)出共同的特征，這種共同特征使得各國會(huì)計(jì)也不斷呈現(xiàn)趨同性。2005年世界掀起了全球會(huì)計(jì)準(zhǔn)則趨同的風(fēng)暴，歐盟、澳大利亞已于年初正式引入國際財(cái)務(wù)報(bào)告準(zhǔn)則，新西蘭、俄羅斯等很多歐美國家紛紛宣稱將以不同的方式采納國際準(zhǔn)則。但同時(shí)我們也注意到，無論是趨同前或后，各國都在不斷研究本土與國際的差異，就所存在的差異與國際準(zhǔn)則進(jìn)行協(xié)調(diào)、磨合。在中國經(jīng)濟(jì)日益融入世界經(jīng)濟(jì)體系的背景下，會(huì)計(jì)國際趨同已成為大勢(shì)所趨、潮流所向。中國會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則的協(xié)調(diào)已成為目前理論界與實(shí)務(wù)界共同關(guān)注的焦點(diǎn)。本文在參考已有研究的基礎(chǔ)上，從理論和實(shí)證的角度對(duì)我國會(huì)計(jì)準(zhǔn)則與國際準(zhǔn)則的差異作一個(gè)全面的探究。首先，本文就兩者在形式上的差異進(jìn)行對(duì)比分析，發(fā)現(xiàn)無論是準(zhǔn)則體系結(jié)構(gòu)、項(xiàng)目數(shù)量、還是具體條文規(guī)定，國際財(cái)務(wù)報(bào)告準(zhǔn)則都較中國的完善與豐富。在結(jié)合中國計(jì)劃于近期發(fā)布的20項(xiàng)新準(zhǔn)則預(yù)測(cè)，兩者的差異將大大縮小。接著，本文將形式上的差異通過AB股上市公司分別按兩種準(zhǔn)則編制的財(cái)務(wù)報(bào)表進(jìn)行實(shí)質(zhì)差異的對(duì)比分析，利用84家樣本公司凈利潤、凈資產(chǎn)和ROE等綜合指標(biāo)的統(tǒng)計(jì)檢驗(yàn)發(fā)現(xiàn)，差異雖有所縮小，但在一定程度上還存在實(shí)質(zhì)差異。然后，通過盈利報(bào)酬模型的回歸分析發(fā)現(xiàn)，有實(shí)質(zhì)差異的財(cái)務(wù)信息在解釋當(dāng)前中國A股市場(chǎng)時(shí)都具有解釋力，而且差異數(shù)的披露有利于投資者的投資決策。最后，筆者對(duì)得到的理論與實(shí)證結(jié)果，結(jié)合我國特殊的會(huì)計(jì)環(huán)境，提出政策建議。本文認(rèn)為，趨同并不意味著無差異，差異是客觀存在的，是變化發(fā)展的，而且在一定程度上是會(huì)趨于縮小的，因此要辨證地看待中國目前與國際準(zhǔn)則之間的差異。同時(shí)，應(yīng)采取區(qū)分差異分別趨同的原則，在暫時(shí)性差異上可學(xué)習(xí)歐盟的認(rèn)可機(jī)制，在長(zhǎng)期性差異需加強(qiáng)準(zhǔn)則支撐系統(tǒng)的建設(shè)。另外，差異需要雙方的協(xié)調(diào)，而不是單向的遷就，需要相互溝通、相互借鑒、相互認(rèn)可。

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文Y873261影響權(quán)益報(bào)告的主要會(huì)計(jì)準(zhǔn)則的國際比較基于公開發(fā)行B股公司股東權(quán)益INTERNATIONAICOMPARIS0NOFACCOUNTINGSIANDARDSWHICHEFFECTEQUITYSFATEMENTMOSTBASED0NEAUITIESOFSTOCKBPUB¨CLSSUINGCOMPANIES學(xué)位類別萱堡堂亟±專業(yè)類別會(huì)I土堂培養(yǎng)單位會(huì)讓堂瞳作者姓名程菲指導(dǎo)教師型世塞煎援論文日期二莖墨盍生三爿ABSTRACTINRECENTYEARS，IⅡTEMATIONALACCOUNTINGST鋤DARDS1ASANDCHINESEACCOUNTINGS伽1DARDSAREBOTHINCREASINGIMPROVEME盯TANDDEVELOPMENT．1112001，INTEMATIONALACCOUNTINGS啪DARDCOMMITTEEIASCREORGANIZEDINTOINTEMATIONALACCO州INGSTALLDARDBOARDIASB．ITTOOKIASB2”ARST0GCTASERIESOFREFO珊INBOTLLPROCEDUREA11DCONTEMOFIASSYSTEM．BYFEBMARY15，2005IASBHADISSUEDL3FINALEDITIONIASSAND6IMEMATIONALFINANCIALREPONSTANDARDIFRS．FROM1997TO200L，MINISTEROFFINANCEPEOPLE’SREPUBIICOFCHINAHADISSUED16ACCOUNTINGSTALLDARDS．IN2005，6BATCHESAILDTOTAL22EXPOSL聃DRAFTSHADBEENISSUED．AWHOLECORPORATEACCOUNTINGSTAILDARDSYST唧ISEXPECTEDTOBEBUILTINEARLY2006，W11ICHHASLBASICSTAILDARD，38SPECIFICSTALLDARDSALLDRELATIVELYAPPIICATIONGUIDES．THE鰣ENTATIONOFCHINESEACCOUNTINGS協(xié)NDARDSIILILOVATIONISBECOMINGCLOSET0IASS，SOTHATTBENEWDEMAILDSOFGLOBALECONOMIC、VILLBEMEET．INTHISCIRCUMSTANCE，IT’SESSENTIALTODOACOMPARISONRESEARCHINIASSANDCMNESEACCOUMINGSTANDARDS．TLLROU曲THERCSEARCH，WECANCLEARDIRECTIONOFCHINESEACCOⅢJNGSTALLDARDSDEVELOPMEMANDPROMOTETHEAGREEMEMTOIASS．THEESSAYCHOOSESSTOCKBPUBLICISSUEDCOMPANIESASS鋤PLES．THEAUTHOR灑VESTJGATES87COMPANIES’丘NANCIALSTATEMENTSOF2004，ALSOACCOUNTS，SUMNLARIZESA11DANALYZESDI行色RENCESBETWEENO、VNER’SEQUITIES眥DERIASSANDTHOSEUNDCRCHINESEACCOUNTINGSTANDARDS．THEAUTHORFINDSMAINSUBJECTSWHICHCAUSEMEDIF毪RENCEBETWEENO、VNER’SEQUITIESUNDERIASSANDTHOSEUNDERCHINESEACCOUNTIN2咖DARDS．THEFIRST1OMAINSUBJECTSAREFIXEDASSETS，GOODWILL，INVES缸11ENT，REVENUE，GOVEMMENTSUBSIDY，ESTABLISHRNENTCHARGES，INTANGIBLEASSETS，CREDITEXPENSES，DE角RREDTAX，AJLDMINORI移STOCKHOLDER’SEQUI夠AP糾YINGCOMPARISONRESEARCHME吐10DANDCOMBIILINGCASESILLUSTRATION，T}屺ASSAYALLALYSCSTBEDI仃C．RENCES矗OMACCOULLTINGST鋤DARDSA印ECTALLDCOMPARESIASSWITLLCHINESEACCOUNTINGST鋤DARDS，ANDEMPHASIZESONFINDINGDUTTHEDE印REASONSOFTHEDJ髓RENCES．確OU曲ANALYSISAFLDDISCUSSIONONPROBLEMSMC11INESEACCOⅦ廿NGSTANDARDS，TLLEAULHORTRYT0SEARCHMEMODSTOCOORDINATECLLINESEACCOUNTINGSTA芏1DARD塒TLLIASS，鋤DTO百VESOMEADVISESUPONSTANDARDIZCCLIINESEACCOUNTINGSL齟DARDS．THEESSAYCONSISTSOF4PARTSFIRSTPANISTHESIGLLIFICANCEOFRESEARCH，THCBACKGRO吼DOFRESEARCH，T11EOBJECTIONANDTTLEACHIEVEMENTOFRESEAI．CH．INMISPART，TLLEAUMORSⅧMARIZESTHEREASONSWHYCHOOSEMISTOPICTORESEARCH，THEPRESENTSITUATIONOFTLLERESEARCHATII

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)則與上市公司盈余管理研究姓名秦海映申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師于首華20070401ABSTRACTTHEINCREASINGDAMAGEOFEAMINGSMANAGEMENTOILTHECAPITALMARKETANDINVESTORSINTERESTSIBECOMINGONEOFTHECURRENTFOCUSESOFRESEARCHINTLACFIELDOFACCOUNTINGLOCALSCHOLARSHAWMADERELATIVELYSUFFICIENTSTATISTICALRESEARCHONTHEEXISTENCEOFCORPORATEEARNINGSMANAGEMENTANDTHEPROBLEMCAUSEDBYTHEEXTENTOFSUCHPRACTICE，BUTLACKIN4QTHDISCUSSIONSONTHEFUNCTIONOFACCOUNTINGPRINCIPLESINEARNINGSMANAGEMENTACTIVITIESTHISPAPEREXAMINESEARNINGSMANAGEMENTMAINLYFROMTHEPERSPEETIVEOFACCOUNTINGPRINCIPLESTOPROVIDEBODIESTHATESTABLISHSUCHPRINCIPLESABASISFORDRAWINGUPPOLICIESFORCOMPLETEACCOUNTINGPRINCIPLESFORTHISPURPOSETHISPAPERSETSUPTHEORETICALFLAMEOFTHEEARNINGSMANAGEMENTWITHTHESTANDARDL℃SEARCHMETHODBASEDONTHISTHEORETICALFLAME，USINGCASESTUDIES，THISPAPERSTUDIESTHEPRESENTCONDITIONOFEARNINGSMANAGEMENTINLISTEDCOMPANIESANALYZESTHOMETHODANDTHEFORMATIONOFSYSTEMINBUSINESSENTERPRISEWHENMANAGINGEARNINGS，WHILESHOWINGTHECONTRADICTORYINFLUENCEOFACCOUNTING1RINEIPL齬ONEAMINGSMANAGEMENTTHEREA∞SIXCHAPTERSINTHISPAPERCHAPTERLISANINTRODUCTIONEXPLAININGTHERESEARCHBACKGROUND，PURPOSEANDMETHODSTHESECONDCHAPTERLAYSTHEORETICALFOUNDATIONINTHESUEEE髂IVECHAPTERSBYDEFININGTHECONCEPTOFEARNINGSMANAGEMENTANDDISCUSSIONONTHEREAFLOLLANDCONDITIONOFEARNINGSMANAGEMENTCREATEDCHAPTER3EXPLORESTHEPRESENTCONDITIONOFEAMINGSMANAGEMENTINCHINASLISTEDCOMPANIES，ANDBYANALYZINGMETHODSTHATEARNINGSMANAGEMENTADOPTANDIEOSOIISTHATITPRODUCECONFIRMSTHEGUIDINGEFFECTOFACCOUNTINGPRINEIPLESOLLEARNINGSMANAGEMENTASTHEPRINCIPALPARTOFTHEPAPERCHAPTER4DISCUSSESTHECONTRADICTORYEFFECTOFACCOUNTINGPRINCIPLESONEARNINGSMANAGEMENTTHATITISACHECKANDSUPERVISIONFACTOROFTHEEARNINGSMANAGEMENTASWELLAS趾INDUCEMENTFACTORFOREXAMPLETHENEWACCOUNTINGPRINCIPALMENTIONEDINTHEPAPERITNOTONLYSHRINKSTHEDEVELOPSPACEOFCORPORATEEARNINGSMANAGEMENTBUTALSOBRINGSUPNEWEARNINGSMANAGEMENTMETHODSACCORDINGTOTHEABOVERESEARCHTHEPAPERPUTSFORWARDAEOUNTCRMCASUROTOSTANDARDIZEEARNINGSMANAGEMENTINWHICHTHEMOSTIMPORTANTMEASUREISBRINGINGTHEACCOUNTINGPRINCIPLEINTOPLAYANDATTHEEND，SUMSUPⅡ