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簡(jiǎn)介：本科畢業(yè)設(shè)計(jì)（論文）文獻(xiàn)綜述執(zhí)行會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究以浙江民營(yíng)上司公司為例學(xué)院商學(xué)院專(zhuān)業(yè)會(huì)計(jì)學(xué)班級(jí)會(huì)計(jì)071學(xué)號(hào)學(xué)生姓名指導(dǎo)教師完成日期2011年1月10日3則經(jīng)濟(jì)后果方面的研究文獻(xiàn)。包括STEPHENAZEFFTHERISEOFECONOMICCONSEQUENCES等及國(guó)內(nèi)在會(huì)計(jì)研究、經(jīng)濟(jì)研究、財(cái)經(jīng)研究、財(cái)會(huì)月刊、會(huì)計(jì)月刊等期刊上發(fā)表的相關(guān)文章。綜合各專(zhuān)家及學(xué)者的不同觀點(diǎn)，本文從會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的理論研究、會(huì)計(jì)準(zhǔn)則的制定研究以及會(huì)計(jì)準(zhǔn)則的分析研究三個(gè)方面進(jìn)行了綜述、分析和評(píng)價(jià)。能夠?qū)?huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的概念及、表現(xiàn)以及方面的影響等會(huì)計(jì)問(wèn)題有總體的把握。（四）相關(guān)主題及爭(zhēng)論焦點(diǎn)（四）相關(guān)主題及爭(zhēng)論焦點(diǎn)隨著資本市場(chǎng)的日益發(fā)達(dá)，會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果逐漸成為焦點(diǎn)，并越來(lái)越受到重視。國(guó)外學(xué)者較早的開(kāi)始理論研究會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果，美國(guó)學(xué)者最早提出來(lái)經(jīng)濟(jì)后果這一概念，并簡(jiǎn)單分析了會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果產(chǎn)生的原因，為我學(xué)者的研究提供了理論基礎(chǔ)。那么會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果是如何表現(xiàn)的制定會(huì)計(jì)準(zhǔn)則要考慮到什么最后通過(guò)會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的分析研究，說(shuō)明了選擇不同的會(huì)計(jì)政策會(huì)產(chǎn)生不同的影響，也充分證明了會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的存在性。二、主體部分二、主體部分（一）關(guān)于會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的理論研究（一）關(guān)于會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的理論研究早在二十世紀(jì)四十年代，對(duì)會(huì)計(jì)準(zhǔn)則“經(jīng)濟(jì)后果”的討論已經(jīng)存在，但尚未對(duì)其加以明確的界定。從五六十年代起，美國(guó)的會(huì)計(jì)職業(yè)界就注意到在準(zhǔn)則制定過(guò)程中“外部力量”的影響日漸增強(qiáng)原來(lái)對(duì)會(huì)計(jì)準(zhǔn)則的制定似乎毫無(wú)興趣的個(gè)人和團(tuán)體開(kāi)始積極有力地參與這一過(guò)程并且開(kāi)始尋求以往的會(huì)計(jì)爭(zhēng)論中所用到的意見(jiàn)之外的意見(jiàn)。1978年，澤夫首先提出了“經(jīng)濟(jì)后果”這一概念。1、關(guān)于會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的定義在THERISEOFECONOMICCONSEQUENCES（STEPHENAZEFF，1978）對(duì)會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的理解就是會(huì)計(jì)報(bào)告將影響企業(yè)、政府、投資者和債權(quán)人決策行為，這些個(gè)人或團(tuán)體的行為又可能對(duì)其它團(tuán)體的利益產(chǎn)生影響。簡(jiǎn)單的說(shuō)，就是不同的會(huì)計(jì)準(zhǔn)則和不同的會(huì)計(jì)程序?qū)е赂鱾€(gè)主體不同的利益分配格局。財(cái)務(wù)會(huì)計(jì)研究（威廉姆R斯考特，1977）將經(jīng)濟(jì)后果定義為經(jīng)濟(jì)后果是一個(gè)概念。它是指盡管存在有效市場(chǎng)理論，但會(huì)計(jì)政策的選擇還是影響公司的價(jià)值。會(huì)計(jì)準(zhǔn)則研究性質(zhì)、制定與執(zhí)行（林鐘，2007）認(rèn)為，所謂會(huì)計(jì)

簡(jiǎn)介：本科畢業(yè)設(shè)計(jì)（論文）任務(wù)書(shū)題目執(zhí)行會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究一、主要任務(wù)與目標(biāo)一、主要任務(wù)與目標(biāo)在商學(xué)院規(guī)定的畢業(yè)論文撰寫(xiě)期間內(nèi)，根據(jù)我們共同商定的畢業(yè)論文選題執(zhí)行會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究以浙江民營(yíng)上市公司為例，綜合運(yùn)用本科階段所學(xué)專(zhuān)業(yè)知識(shí)和相關(guān)學(xué)科知識(shí)，撰寫(xiě)一篇具有一定的理論價(jià)值和應(yīng)用價(jià)值、篇幅不少于8000字的畢業(yè)論文。要求在論文中研究會(huì)計(jì)準(zhǔn)則的性質(zhì)及制定原理，分析實(shí)施會(huì)計(jì)準(zhǔn)則給企業(yè)帶來(lái)的經(jīng)濟(jì)后果，并具體說(shuō)明會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果的影響。希望通過(guò)對(duì)本課題研究能夠提升其專(zhuān)業(yè)理論水平。二、主要內(nèi)容與基本要求二、主要內(nèi)容與基本要求（一）主要內(nèi)容（一）主要內(nèi)容本文研究的基本內(nèi)容主要有首先對(duì)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果進(jìn)行概述，了解會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的涵義，會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的形成的原因，并從經(jīng)濟(jì)后果的角度闡述了會(huì)計(jì)準(zhǔn)則的特點(diǎn)分配標(biāo)準(zhǔn)；其次，研究會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的主要表現(xiàn)，包括會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果對(duì)宏觀經(jīng)濟(jì)的影響，對(duì)企業(yè)的影響以及對(duì)相關(guān)利益者的影響；再次，通過(guò)數(shù)據(jù)收集和整理，對(duì)會(huì)計(jì)準(zhǔn)則具有經(jīng)濟(jì)后果進(jìn)行例證分析，通過(guò)雅戈?duì)枺?00177）集團(tuán)公司的財(cái)務(wù)報(bào)表，分析了會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果對(duì)所有者權(quán)益的影響和對(duì)利潤(rùn)的影響。最后，是對(duì)會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的思考，主要從（1）經(jīng)濟(jì)后果改變了會(huì)計(jì)準(zhǔn)則制定和研究的范式；（2經(jīng)濟(jì)后果導(dǎo)致準(zhǔn)則的制定過(guò)程變成博弈的政治過(guò)程；（3）經(jīng)濟(jì)后果的出現(xiàn)引發(fā)了對(duì)資本市場(chǎng)有效性的質(zhì)疑；（4）我國(guó)對(duì)準(zhǔn)則經(jīng)濟(jì)后果關(guān)注現(xiàn)狀（5）對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則制定的建議。（二）基本要求（二）基本要求根據(jù)畢業(yè)論文設(shè)計(jì)參考選題及老師所提供的主要中英文參考書(shū)目（文獻(xiàn)），檢索相關(guān)中文文獻(xiàn)的數(shù)量要求不得少于20篇，外文翻譯的外文文獻(xiàn)不得少于2篇。嚴(yán)格按照畢業(yè)論文撰寫(xiě)進(jìn)度和計(jì)劃，完成文獻(xiàn)資料的收集、開(kāi)題報(bào)告的28蔡寧會(huì)計(jì)準(zhǔn)則制定基期經(jīng)濟(jì)后果淺探J財(cái)務(wù)月刊，2001（2）P43469RIDGSCHROEDERSUZANNEKSEVINTHEECONOMICCONSEQUENCESOFTHESTATEMENTOFFINANCIALACCOUNTINGSTARDSSFASNO150INTERNATIONALADVANCESINECONOMICRESEARCH200612P49850410EUGENEAIMHOFFJRJACOBKTHOMASECONOMICCONSEQUENCESOFACCOUNTINGSTARDSTHELEASEDISCLOSURERULECHANGEJOURNALOFACCOUNTINGECONOMICSJ198810P277310

簡(jiǎn)介：會(huì)計(jì)學(xué)專(zhuān)業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）（2011屆）本科畢業(yè)設(shè)計(jì)（論文）題目執(zhí)行會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究以浙江民營(yíng)上市公司為例學(xué)院商學(xué)院專(zhuān)業(yè)會(huì)計(jì)學(xué)班級(jí)會(huì)計(jì)071學(xué)號(hào)學(xué)生姓名指導(dǎo)教師會(huì)計(jì)學(xué)專(zhuān)業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）授權(quán)聲明學(xué)校有權(quán)保留送交論文（設(shè)計(jì)）的原件，允許論文（設(shè)計(jì)）被查閱和借閱，學(xué)?？梢怨颊撐模ㄔO(shè)計(jì)）的全部或部分內(nèi)容，可以影印、縮印或其他復(fù)制手段保存論文（設(shè)計(jì)），學(xué)校必須嚴(yán)格按照授權(quán)對(duì)論文（設(shè)計(jì)）進(jìn)行處理不得超越授權(quán)對(duì)論文（設(shè)計(jì)）進(jìn)行任意處置。論文（設(shè)計(jì)）作者簽名簽名日期年月日

簡(jiǎn)介：會(huì)計(jì)學(xué)專(zhuān)業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）（2011屆）本科畢業(yè)設(shè)計(jì)（論文）題目執(zhí)行會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究以浙江民營(yíng)上市公司為例學(xué)院商學(xué)院專(zhuān)業(yè)會(huì)計(jì)學(xué)班級(jí)會(huì)計(jì)071學(xué)號(hào)學(xué)生姓名指導(dǎo)教師會(huì)計(jì)學(xué)專(zhuān)業(yè)2011屆本科畢業(yè)設(shè)計(jì)（論文）授權(quán)聲明學(xué)校有權(quán)保留送交論文（設(shè)計(jì)）的原件，允許論文（設(shè)計(jì)）被查閱和借閱，學(xué)?？梢怨颊撐模ㄔO(shè)計(jì)）的全部或部分內(nèi)容，可以影印、縮印或其他復(fù)制手段保存論文（設(shè)計(jì)），學(xué)校必須嚴(yán)格按照授權(quán)對(duì)論文（設(shè)計(jì)）進(jìn)行處理不得超越授權(quán)對(duì)論文（設(shè)計(jì)）進(jìn)行任意處置。論文（設(shè)計(jì)）作者簽名簽名日期年月日

簡(jiǎn)介：1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目EARNINGSMANAGEMENTUNDERGERMANGAAPVERSUSIFRS外文出處EUROPEANACCOUNTINGREVIEW外文作者TENDELOOBVVANSTRAELENA原文原文EARNINGSMANAGEMENTUNDERGERMANGAAPVERSUSIFRSABSTRACTTHISPAPERADDRESSESTHEQUESTIONWHETHERVOLUNTARYADOPTIONOFINTERNATIONALFINANCIALREPTINGSTARDSIFRSISASSOCIATEDWITHLOWEREARNINGSMANAGEMENTBALLETALJOURNALOFACCOUNTINGECONOMICS361–3PP235–2702003ARGUETHATADOPTINGHIGHQUALITYSTARDSMIGHTBEANECESSARYCONDITIONFHIGHQUALITYINFMATIONBUTNOTNECESSARILYASUFFICIENTONEINGERMANYACODELAWCOUNTRYWITHLOWINVESTPROTECTIONRIGHTSARELATIVELYLARGENUMBEROFCOMPANIESHAVECHOSENTOVOLUNTARILYADOPTIFRSPRITO2005WEINVESTIGATEWHETHERGERMANCOMPANIESTHATHAVEADOPTEDIFRSENGAGESIGNIFICANTLYLESSINEARNINGSMANAGEMENTCOMPAREDTOGERMANCOMPANIESREPTINGUNDERGERMANGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPWHILECONTROLLINGFOTHERDIFFERENCESINEARNINGSMANAGEMENTINCENTIVESOURSAMPLECONSISTINGOFGERMANLISTEDCOMPANIESCONTAINS636FIRMYEAROBSERVATIONSRELATINGTOTHEPERIOD1999–2001OURRESULTSSUGGESTTHATIFRSADOPTERSDONOTPRESENTDIFFERENTEARNINGSMANAGEMENTBEHAVICOMPAREDTOCOMPANIESREPTINGUNDERGERMANGAAPTHESEFINDINGSCONTRIBUTETOTHECURRENTDEBATEONWHETHERHIGHQUALITYSTARDSARESUFFICIENTEFFECTIVEINCOUNTRIESWITHWEAKINVESTPROTECTIONRIGHTSTHEYINDICATETHATVOLUNTARYADOPTERSOFIFRSINGERMANYCANNOTBEASSOCIATEDWITHLOWEREARNINGSMANAGEMENT1INTRODUCTIONTHEINTERNATIONALACCOUNTINGSTARDSIASNOWRENAMEDASINTERNATIONALFINANCIALREPTINGSTARDSIFRSHAVEBEENDEVELOPEDTOHARMONIZECPATEACCOUNTINGPRACTICETOANSWERTHENEEDFHIGHQUALITYSTARDSTOBEADOPTEDIN3STUDYAREPRESENTEDINSECTION6FINALLYINSECTION7WESUMMARIZEOURRESULTSDISCUSSTHEIMPLICATIONSLIMITATIONSOFOURANALYSISGIVESUGGESTIONSFFURTHERRESEARCH2PREVIOUSLITERATURE21ADOPTIONOFINTERNATIONALACCOUNTINGSTARDSTHEINTERNATIONALACCOUNTINGSTARDSCOMMITTEEIWHICHWASESTABLISHEDIN1973NOWRENAMEDASTHEINTERNATIONALACCOUNTINGSTARDSBOARDIASBAIMSTOACHIEVEUNIFMITYINTHEACCOUNTINGSTARDSUSEDBYBUSINESSESOTHERGANIZATIONSFFINANCIALREPTINGAROUNDTHEWLDIASBWEBSITETHEBENEFITSOFTHEADOPTIONOFINTERNATIONALACCOUNTINGSTARDSARECONSIDEREDTOBETHEFOLLOWINGFIRSTITSHOULDIMPROVETHEABILITYOFINVESTSTOMAKEINFMEDFINANCIALDECISIONSELIMINATECONFUSIONARISINGFROMDIFFERENTMEASURESOFFINANCIALPOSITIONPERFMANCEACROSSCOUNTRIESTHEREBYLEADINGTOAREDUCEDRISKFINVESTSALOWERCOSTOFCAPITALFCOMPANIESSECONDITSHOULDLOWERCOSTSARISINGFROMMULTIPLEREPTINGTHIRDITSHOULDENCOURAGEINTERNATIONALINVESTMENTFINALLYITSHOULDLEADTOAMEEFFICIENTALLOCATIONOFSAVINGSWLDWIDESTREETETAL1999THEIGINALINTERNATIONALACCOUNTINGSTARDSWEREMOSTLYDEIVEINNATURECONTAINEDMANYALTERNATIVETREATMENTSBECAUSEOFTHISFLEXIBILITYACONTINUINGLACKOFCOMPARABILITYACROSSCOUNTRIESTHESTARDSCAMEUNDERHEAVYCRITICISMINTHELATE1980SINRESPONSETOTHISCRITICISMTHEISTARTEDTHECOMPARABILITYPROJECTIN1987THEREVISEDSTARDSWHICHBECAMEEFFECTIVEIN1995SUBSTANTIALLYREDUCEDTHEALTERNATIVETREATMENTSINCREASEDTHEDISCLOSUREREQUIREMENTSNOBES2002INJULY1995THEITHEINTERNATIONALGANIZATIONOFSECURITIESCOMMISSIONIOSCOAGREEDTOALISTOFACCOUNTINGISSUESTHATNEEDEDTOBEADDRESSEDFOBTAININGIOSCO’SENDSEMENTOFTHESTARDSTHESUBSEQUENTCESTARDSPROJECTLEDAGAINTOSUBSTANTIALREVISIONSOFIASINMAY2000THEIRECEIVEDIOSCO’SENDSEMENTSUBJECTTO‘RECONCILIATIONWHERENECESSARYTOADDRESSSUBSTANTIVEOUTSTINGISSUESATANATIONALREGIONALLEVEL’IOSCOPRESSRELEASE17MAY2000THECESTARDSPROJECTHASBROUGHTAWIDERRECOGNITIONTOIASAROUNDTHEWLDFEXAMPLETHEEUROPEANPARLIAMENTHASISSUEDAREGULATION16062002ECREQUIRINGALLEULISTEDCOMPANIESTOPREPARECONSOLIDATEDFINANCIALSTATEMENTSBASEDONINTERNATIONALACCOUNTINGSTARDSBY2005INANUMBEROFCOUNTRIESINCLUDINGAUSTRIABELGIUMFRANCEGERMANYITALY

簡(jiǎn)介：外文翻譯原文ACADEMICACCOUNTINGRESEARCHTHESTARDSETTINGPROCESSMATERIALSOURCEACCOUNTINGHIZONAUTHKATHERINESCHIPPERTHEPRECEDINGDISCUSSIONCOMPARISONHASHIGHLIGHTEDTHEFRICTIONSDISCONNECTIONSBETWEENCONVENTIONALACADEMICACCOUNTINGRESEARCHRESEARCHWHICHIARGUEWOULDBEVIEWEDASRELEVANTFSTARDSETTINGDOESTHISMEANTHATTHECONTRIBUTIONOFACADEMICACCOUNTINGRESEARCHERSTOTHESTARDSETTINGPROCESSISBYTHEVERYNATUREOFTHERESEARCHPROCESSLIMITEDTHEANSWERIBELIEVEISAQUALIFIEDYESTHATISTHEREARESOMEASPECTSOFTHESTARDSETTINGPROCESSIETHOSEWHICHINVOLVETHEAPPLICATIONOFNMATIVECRITERIAWHICHLIEFAROUTSIDETHEPURVIEWOFACADEMICRESEARCHTHEREAREOTHERSTAGESOFTHEPROCESSHOWEVERWHEREIBELIEVEACADEMICRESEARCHERSCANHAVEAPOSITIVEIMPACTFPURPOSESOFTHISDISCUSSIONPAPERIWILLACTERIZETHESTARDSETTINGPROCESSASHAVINGTHREEPARTSTHEFIRSTPARTCONCERNSTHEESTABLISHMENTOFBASICCONCEPTSINACCOUNTINGTHESEINCLUDEFEXAMPLETHECONCEPTSOFASSETSLIABILITIESREVENUESASAPRACTICALMATTERTHEFASBSCONCEPTUALFRAMEWKMAYSERVEASTHEBASICCONCEPTSTHESECONDPARTOFSTARDSETTINGASKSWHATCONSIDERATIONSAFFECTHOWTHOSECONCEPTSAREAPPLIEDTOECONOMICEVENTSTRANSACTIONSTHECONSIDERATIONSMIGHTINCLUDEHOWTHERESULTINGACCOUNTINGINFMATIONWOULDBEUSEDTHECOSTSTOPRODUCETHEINFMATIONTHEACCEPTABILITYOFVARIOUSALTERNATIVESTOEXTERNALCONSTITUENCIESTHEDEGREETOWHICHVARIOUSALTERNATIVESYIELDVERIFIABLEINFMATIONTHEIMPACTOFVARIOUSALTERNATIVESONTHEINTERNALCONSISTENCYCOHERENCEOFTHEACCOUNTINGSYSTEMPRESUMABLYANAGGREGATIONOFTHESECONSIDERATIONSYIELDSDECISIONCRITERIATOBEUSEDINTHETHIRDSTAGETHESEMIGHTINCLUDEFEXAMPLERECOGNITIONRULESVERIFIABILITYSTARDSTHETHIRDPARTOFSTARDSETTINGINVOLVESCHOOSINGTHESTARDSTHEMSELVESATTHISSTAGEEACHSTARDSETTERIMPOSESHISOWNCRITERIATHESENEEDNOTBEUNIFMACROSSPERSONSOVERTIMEINMYVIEWACADEMICRESEARCHERSCANHAVEACONSTRUCTIVEIMPACTONTHESTARDUSEDINSTARDSETTINGISCONSISTENCYWITHTHEFASBSCONCEPTUALFRAMEWKTOEVALUATECONSISTENCYABOARDMEMBERPRESUMABLYMAKESSOMESUBJECTIVECOMPARISONSCOMESTOACONCLUSIONABOUTWHETHERTHEALTERNATIVEUNDERCONSIDERATIONISSUFFICIENTLYCONSISTENTWITHTHECONCEPTUALFRAMEWKFROMASOCIALSCIENCESPERSPECTIVEWHETHERANALTERNATIVEISISNOTSUFFICIENTLYCONSISTENTWITHSOMETHINGELSEISANINHERENTLYNONRESEARCHABLEISSUETHATISTHEREISNODEIVEEMPIRICALANALYTICALQUESTIONATISSUEHERETHEREISINSTEADANINTERNALTOTHEBOARDMEMBEREXERCISEOFEXPERTISEINREACHINGASUBJECTIVEJUDGMENTRESEARCHCANEVALUATEEDCONSEQUENCESOFSUCHAJUDGMENTBUTABSENTAMETRICOFCOMPARISONRESEARCHCANNOTPROVIDEOBJECTIVEEVIDENCEONWHETHERAGIVENPROPOSEDSTARDISCLOSETOFARFROMCONSISTENCYWITHTHECONCEPTUALFRAMEWKTHESECONDREASONHASTODOWITHDIFFICULTIESOFRULEMAKINGINTHEABSENCEOFAPRICEMECHANISMTOAGGREGATEPREFERENCESTHISISAFAMILIARSOCIALCHOICEPROBLEMONETHATISWELLACCEPTEDINCERTAINACADEMICCIRCLESWHENEVERMANYPERSONSAREINVOLVEDINTHATISAFFECTEDBYARULEBUTTHEREISNOAGREEDUPONMETRICFAGGREGATINGTHEIRPREFERENCESOVERTHEVARIOUSALTERNATIVESFTHISRULEWECANNOTSAYFCERTAINTHATAGIVENRULEISAN“IMPROVEMENT“OVERANYOTHERPOSSIBLERULETHATISIFAPROPOSEDRULECHANGEISDISADVANTAGEOUSTOONEGROUPBUTADVANTAGEOUSTOANOTHERGROUPTHESTARDSETTINGPROCESSOFFERSNOMECHANISMFCUMULATINGTHEGROUPSPREFERENCESTOARRIVEATANUNAMBIGUOUSDECISIONINADDITIONACCOUNTINGSTARDSACCOUNTINGINFMATIONGENERALLYAREPUBLICGOODSNONPURCHASERSARENOTEXCLUDEDFROMTHEUSEOFACCOUNTINGSTARDSTHEYAPPLYTOALLCOVEREDFIRMSTHEREISNOMECHANISMFBIDDINGONTHESTARDSINCONTRASTMOSTOBSERVERSWOULDPROBABLYAGREETHATANEWINVENTYMANAGEMENTSYSTEMISANIMPROVEMENTIFITPERMITSTHEFIRMTOSPENDLESSCASHWITHNOOTHERADVERSECONSEQUENCESTHEOBJECTIVEOFPROFITMAXIMIZATIONPROVIDESAGENERALLYAGREEDUPONMETRICFEVALUATINGMANYPRODUCTIONOPERATINGALTERNATIVESNOSUCHSUMMARIZINGAGGREGATINGMECHANISMISAVAILABLEINTHECASEOFSTARDSETTINGCONVENTIONALACADEMICACCOUNTINGRESEARCHCANEVALUATESOMEOFTHECONSEQUENCESOFVARIOUSACCOUNTINGRULESTOSOMECONSTITUENCIESIBELIEVEHOWEVERTHATSUCHCONSEQUENCESARENOTVIEWEDASESPECIALLYIMPTANTINTHEBOARDSDELIBERATIONSTHEREASONSTHATCONSEQUENCESARENOTTHEMSELVESAMECHANISMFDETERMININGPREFERABILITYDEFINEDASCONSISTENCYWITHTHECONCEPTUALFRAMEWKTHUSEMPIRICALACCOUNTINGRESEARCHWHICHDEALSINEMPIRICALREGULARITIESEFFECTSOFINFMATIONDISCLOSURESCANNOTBEUSEDTOJUDGEPREFERABILITYNADDITION

簡(jiǎn)介：1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目INTERNATIONALACCOUNTINGSTARD36外文出處INTERNATIONALACCOUNTINGSTARD原文原文INTERNATIONALACCOUNTINGSTARD36IMPAIRMENTOFASSETSOBJECTIVE1THEOBJECTIVEOFTHISSTARDISTOPRESCRIBETHEPROCEDURESTHATANENTITYAPPLIESTOENSURETHATITSASSETSARECARRIEDATNOMETHANTHEIRRECOVERABLEAMOUNTANASSETISCARRIEDATMETHANITSRECOVERABLEAMOUNTIFITSCARRYINGAMOUNTEXCEEDSTHEAMOUNTTOBERECOVEREDTHROUGHUSESALEOFTHEASSETIFTHISISTHECASETHEASSETISDESCRIBEDASIMPAIREDTHESTARDREQUIRESTHEENTITYTORECOGNISEANIMPAIRMENTLOSSTHESTARDALSOSPECIFIESWHENANENTITYSHOULDREVERSEANIMPAIRMENTLOSSPRESCRIBESDISCLOSURESSCOPE2THISSTARDSHALLBEAPPLIEDINACCOUNTINGFTHEIMPAIRMENTOFALLASSETSOTHERTHANAINVENTIESSEEIAS2INVENTIESBASSETSARISINGFROMCONSTRUCTIONCONTRACTSSEEIAS11CONSTRUCTIONCONTRACTSCDEFERREDTAXASSETSSEEIAS12INCOMETAXESDASSETSARISINGFROMEMPLOYEEBENEFITSSEEIAS19EMPLOYEEBENEFITSEFINANCIALASSETSTHATAREWITHINTHESCOPEOFIAS32FINANCIALINSTRUMENTSFINVESTMENTPROPERTYTHATISMEASUREDATFAIRVALUESEEIAS40INVESTMENTPROPERTYGBIOLOGICALASSETSRELATEDTOAGRICULTURALACTIVITYTHATAREMEASUREDATFAIRVALUELESSCOSTSTOSELLSEEIAS41AGRICULTUREHDEFERREDACQUISITIONCOSTSINTANGIBLEASSETSARISINGFROMANINSURER’S3IIIFTHEDISPOSALCOSTSARENOTNEGLIGIBLETHEFAIRVALUELESSCOSTSTOSELLOFTHEREVALUEDASSETISNECESSARILYLESSTHANITSFAIRVALUETHEREFETHEREVALUEDASSETWILLBEIMPAIREDIFITSVALUEINUSEISLESSTHANITSREVALUEDAMOUNTIEFAIRVALUEINTHISCASEAFTERTHEREVALUATIONREQUIREMENTSHAVEBEENAPPLIEDANENTITYAPPLIESTHISSTARDTODETERMINEWHETHERTHEASSETMAYBEIMPAIREDBIFTHEASSET’SFAIRVALUEISDETERMINEDONABASISOTHERTHANITSMARKETVALUEITSREVALUEDAMOUNTIEFAIRVALUEMAYBEGREATERLOWERTHANITSRECOVERABLEAMOUNTHENCEAFTERTHEREVALUATIONREQUIREMENTSHAVEBEENAPPLIEDANENTITYAPPLIESTHISSTARDTODETERMINEWHETHERTHEASSETMAYBEIMPAIREDDEFINITIONS6THEFOLLOWINGTERMSAREUSEDINTHISSTARDWITHTHEMEANINGSSPECIFIEDCARRYINGAMOUNTISTHEAMOUNTATWHICHANASSETISRECOGNISEDAFTERDEDUCTINGANYACCUMULATEDDEPRECIATIONAMTISATIONACCUMULATEDIMPAIRMENTLOSSESTHEREONACASHGENERATINGUNITISTHESMALLESTIDENTIFIABLEGROUPOFASSETSTHATGENERATESCASHINFLOWSTHATARELARGELYINDEPENDENTOFTHECASHINFLOWSFROMOTHERASSETSGROUPSOFASSETSCPATEASSETSAREASSETSOTHERTHANGOODWILLTHATCONTRIBUTETOTHEFUTURECASHFLOWSOFBOTHTHECASHGENERATINGUNITUNDERREVIEWOTHERCASHGENERATINGUNITSCOSTSOFDISPOSALAREINCREMENTALCOSTSDIRECTLYATTRIBUTABLETOTHEDISPOSALOFANASSETCASHGENERATINGUNITEXCLUDINGFINANCECOSTSINCOMETAXEXPENSEDEPRECIABLEAMOUNTISTHECOSTOFANASSETOTHERAMOUNTSUBSTITUTEDFCOSTINTHEFINANCIALSTATEMENTSLESSITSRESIDUALVALUEDEPRECIATIONAMTISATIONISTHESYSTEMATICALLOCATIONOFTHEDEPRECIABLEAMOUNTOFANASSETOVERITSUSEFULLIFEFAIRVALUELESSCOSTSTOSELLISTHEAMOUNTOBTAINABLEFROMTHESALEOFANASSETCASHGENERATINGUNITINANARM’SLENGTHTRANSACTIONBETWEENKNOWLEDGEABLEWILLINGPARTIESLESSTHECOSTSOFDISPOSALANIMPAIRMENTLOSSISTHEAMOUNTBYWHICHTHECARRYINGAMOUNTOFANASSETA

簡(jiǎn)介：本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目INTERNATIONALACCOUNTINGSTARD外文出處LONDONCAMBRIDGEUNIVERSITYPRESS外文作者INTERNATIONALACCOUNTINGCOMMITTEE原文原文INTERNATIONALACCOUNTINGSTARD36IMPAIRMENTOFASSETSOBJECTIVEIAS36PRESCRIBESPROCEDURESTOENSURETHATASSETSARECARRIEDATNOMETHANTHEIRRECOVERABLEAMOUNTTHESTARDSPECIFIESWHENIMPAIRMENTLOSSESARETOBERECOGNIZEDTHECONDITIONSUNDERWHICHSUCHLOSSESSHOULDBEREVERSEDIAS36ALSOPROVIDESGUIDANCEONREQUIREDDISCLOSURESSCOPEIAS36SPECIFICALLYSCOPESOUTTHEIMPAIRMENTOFCERTAINASSETSFWHICHGUIDEINVENTIESIAS2ASSETSARISINGFROMCONSTRUCTIONCONTRACTSIAS11DEFERREDTAXASSETSIAS12ASSETSARISINGFROMEMPLOYEEBENEFITSIAS19FINANCIALASSETSTHATAREWITHINTHESCOPEOFIAS39DEFINITIONSIMPAIRMENTREFERSTOTHEBOOKVALUEOFASSETSEXCEEDSITSRECOVERABLEAMOUNTTODETERMINEWHETHERTHEIMPAIRMENTOFASSETSASSETSMAYHAVEOCCURREDSHOULDBEBASEDONSOMESIGNSOFIMPAIRMENTIFTHEREISANYINDICATIONCOMPANIESSHOULDCONDUCTAFMALESTIMATEOFITSRECOVERABLEAMOUNTIDENTIFYINGANASSETTHATMAYBEIMPAIREDACCDINGTOIAS36ANASSETISIMPAIREDIFITSCARRYINGAMOUNTISGREATERTHANITSRECOVERABLEAMOUNTIAS36REQUIRESTHATATEACHBALANCESHEETDATEANGANIZATIONMUSTASSESSWHETHERTHEREAREANYINDICATIONSTHATASSETSMAYBEIMPAIREDIFANINDICATIONOFIMPAIRMENTEXISTSTHEGANIZATIONISREQUIREDTOESTIMATETHEFUTURECASHFLOWSINCLUDEP3952APROJECTIONSOFCASHINFLOWSFROMTHECONTINUINGUSEOFTHEASSETBPROJECTIONSOFCASHOUTFLOWSINCURREDTOGENERATETHEINFLOWSFROMCONTINUINGUSETHATCANBEDIRECTLYATTRIBUTEDALLOCATEDONAREASONABLECONSISTENTBASISTOTHEASSETCCASHFLOWSIFANYTOBERECEIVEDPAIDFTHEDISPOSALOFTHEASSETATTHEENDOFITSUSEFULLIFETHEAMOUNTTHATANENTITYEXPECTSTOOBTAINFROMTHEDISPOSALOFTHEASSETINANARM’SLENGTHTRANSACTIONBETWEENKNOWLEDGEABLEWILLINGPARTIESAFTERDEDUCTINGTHEESTIMATEDCOSTSOFDISPOSALTHEDISCOUNTRATESUSEDTODETERMINEVALUEINUSEMUSTBEPRETAXRATESTHATREFLECTBOTHTHETIMEVALUEOFMONEYTHERISKSSPECIFICTOTHEASSETFWHICHTHEFUTURECASHFLOWESTIMATESHAVENOTBEENADJUSTEDP55CASHFLOWPROJECTIONSSHOULDBEBASEDONREASONABLESUPPTABLEASSUMPTIONSABOUTTHEECONOMICCONDITIONSTHATWILLEXISTOVERTHEREMAININGUSEFULLIFEOFTHEASSETWITHGREATERWEIGHTBEINGGIVENTOEXTERNALEVIDENCEANENTITYSHOULDUSETHEMOSTRECENTBUDGETSFECASTSWHICHAREPRESUMEDTONOTGOBEYONDFIVEYEARSBEYONDFIVEYEARSANENTITYEXTRAPOLATESFROMTHEEARLIERBUDGETSUSINGASTEADYDECLININGGROWTHRATENOTTOEXCEEDTHELONGTERMAVERAGEGROWTHRATEFTHEPRODUCTSINDUSTRIESCOUNTRIESINWHICHPARAGRAPH34REQUIRESTHATMANAGEMENTEXAMINETHECAUSESOFDIFFERENCESCASHFLOWPROJECTIONSACTUALCASHFLOWSCURRENTCASHFLOWPROJECTIONSAREBASEDARECONSISTENTWITHPASTACTUALOUTCOMESESTIMATESOFFUTURECASHFLOWSEXCLUDECASHFLOWSTHATRELATETOFUTURERESTRUCTURINGSTOWHICHTHEENTITYISNOTYETCOMMITTEDP44IMPROVINGENHANCINGTHEASSET’SPERFMANCEP44FINANCINGACTIVITIESP50INCOMETAXRECEIPTSPAYMENTSP50RECOGNIZINGMEASURINGANIMPAIRMENTLOSSINDIVIDUALASSETSOTHERTHANGOODWILLFINDIVIDUALASSETSOTHERTHANGOODWILLTHEREQUIREMENTSARELAIDOUTINPARAGRAPHS58TO64ANIMPAIRMENTLOSSMUSTBERECOGNIZEDWHENEVERANASSET’S

簡(jiǎn)介：畢業(yè)論文（設(shè)計(jì)）開(kāi)題報(bào)告畢業(yè)論文（設(shè)計(jì)）開(kāi)題報(bào)告題目嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究專(zhuān)業(yè)會(huì)計(jì)學(xué)一、選題的背景、意義一、選題的背景、意義（一）選題的背景財(cái)政部于2006年頒布了新的企業(yè)會(huì)計(jì)準(zhǔn)則，其中有修訂后的1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則，共計(jì)39項(xiàng)準(zhǔn)則。自2007年1月1日起首先在上市公司范圍內(nèi)實(shí)施。新會(huì)計(jì)準(zhǔn)則在資產(chǎn)減值準(zhǔn)備、債務(wù)重組、存貨管理、投資性房地產(chǎn)、所得稅會(huì)計(jì)、政府補(bǔ)助、合并報(bào)表等方面發(fā)生了重大變革，這次重大會(huì)計(jì)改革，一方面適應(yīng)了我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展要求；另一方面標(biāo)志著與國(guó)際慣例趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系正式建立。新會(huì)計(jì)準(zhǔn)則的主要變化對(duì)提高上市公司財(cái)務(wù)信息透明度及可靠性，提升財(cái)務(wù)信息質(zhì)量具有重要作用。（二）選題的意義會(huì)計(jì)政策的選擇將對(duì)企業(yè)產(chǎn)生不同的經(jīng)濟(jì)后果。企業(yè)會(huì)計(jì)準(zhǔn)則在我國(guó)上市公司有效實(shí)施已經(jīng)有三年，新會(huì)計(jì)準(zhǔn)則提供了大量的會(huì)計(jì)政策備選方案，企業(yè)選擇會(huì)計(jì)政策的空間也增大，執(zhí)行新會(huì)計(jì)準(zhǔn)則發(fā)生的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更將對(duì)上市公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果產(chǎn)生持續(xù)的、長(zhǎng)久的影響。公司股東、債權(quán)人等利益相關(guān)者對(duì)公司價(jià)值的判斷以及對(duì)自身利益的影響也將有不同的認(rèn)識(shí)。本文擬根據(jù)現(xiàn)階段的有關(guān)研究文獻(xiàn)，結(jié)合上市公司年報(bào)分析對(duì)嘉興地區(qū)上市公司在執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則后的經(jīng)濟(jì)后果管窺蠡測(cè)，了解其發(fā)展?fàn)顩r及對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則的執(zhí)行狀況。二、相關(guān)研究的最新成果及動(dòng)態(tài)二、相關(guān)研究的最新成果及動(dòng)態(tài)HOLGERDASKELUZIHAILCHRISTIANLEUZ和RODRIGOVERDI（2008）中運(yùn)用實(shí)證分析采用26個(gè)國(guó)家中執(zhí)行IFRS的公司為樣本數(shù)據(jù)分析其市場(chǎng)流動(dòng)性、資本成本以及托賓Q值。證明了當(dāng)引進(jìn)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則時(shí)市場(chǎng)流動(dòng)性增加；只有當(dāng)IFRS在正式通過(guò)之日前使用時(shí)，企業(yè)資本成本可能降低，股票價(jià)值可能上升。直接計(jì)人當(dāng)期損益；對(duì)金額較大的債務(wù)重組收益，分期計(jì)人企業(yè)損益。3對(duì)債權(quán)人的會(huì)計(jì)處理作出修訂。4債務(wù)重組準(zhǔn)則應(yīng)對(duì)債權(quán)人及社會(huì)公共投資者的利益給予必要的關(guān)注。從源頭上確保債務(wù)重組經(jīng)濟(jì)活動(dòng)的良勝發(fā)展，要求在報(bào)表附注中增加披露由獨(dú)立第三方簽字蓋章的債務(wù)人持續(xù)經(jīng)營(yíng)評(píng)估證明。三、課題的研究?jī)?nèi)容及擬采取的研究方法（技術(shù)路線）三、課題的研究?jī)?nèi)容及擬采取的研究方法（技術(shù)路線）、研究難點(diǎn)及、研究難點(diǎn)及預(yù)期達(dá)到的目標(biāo)預(yù)期達(dá)到的目標(biāo)（一）研究?jī)?nèi)容課題研究集中于以下幾個(gè)方面1、對(duì)嘉興市上市公司年報(bào)的數(shù)據(jù)匯總并分析其與未實(shí)施新企業(yè)會(huì)計(jì)準(zhǔn)則的差異。本文將選取嘉興市上市公司中2006年及之前上市的公司，并將其2006年至2009年各年的資產(chǎn)負(fù)債表、利潤(rùn)表和現(xiàn)金流量表數(shù)據(jù)匯總，比較各年的變化，取實(shí)施新會(huì)計(jì)準(zhǔn)則后的平均值與未實(shí)施前比較。并結(jié)合嘉興市的經(jīng)濟(jì)環(huán)境，地理環(huán)境等分析上市公司的發(fā)展現(xiàn)狀。2、針對(duì)具體的準(zhǔn)則，如資產(chǎn)減值、所得稅等，分析其變化為嘉興市上市公司帶來(lái)的經(jīng)濟(jì)后果。根據(jù)之前匯總的報(bào)表中資產(chǎn)減值損失、所得稅費(fèi)用等的數(shù)據(jù)來(lái)分析企業(yè)各年之間的變化。由于實(shí)施新會(huì)計(jì)準(zhǔn)則后，企業(yè)在資產(chǎn)減值及所得稅等方面的會(huì)計(jì)政策也有所變化，并且企業(yè)利用資產(chǎn)減值等進(jìn)行盈余管理等也將有所遏制，另外，企業(yè)不同會(huì)計(jì)政策的選擇也將對(duì)債權(quán)人、股東等利益相關(guān)者的判斷產(chǎn)生影響，由此分析對(duì)企業(yè)產(chǎn)生的經(jīng)濟(jì)后果。3、基于以上分析，探索幾條完善企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行機(jī)制，提高會(huì)計(jì)信息質(zhì)量，提高企業(yè)經(jīng)濟(jì)效益的方法。新會(huì)計(jì)準(zhǔn)則實(shí)施已經(jīng)有三個(gè)會(huì)計(jì)年度，其對(duì)上市公司的影響以及執(zhí)行效果也已日趨明顯。通過(guò)本文的探討，在嘉興市當(dāng)前的管理體制下，上市公司對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則的執(zhí)行機(jī)制可能存在漏洞，希望能探索一些建議以提高企業(yè)經(jīng)濟(jì)效益。（二）研究方法及技術(shù)路線1、研究方法（1）文獻(xiàn)研究法。對(duì)國(guó)內(nèi)外相關(guān)的理論文獻(xiàn)及實(shí)證研究進(jìn)行廣泛閱讀，了解該主題的發(fā)展現(xiàn)狀及最新動(dòng)態(tài)，確定本論文的研究方向，并為此提供可靠的理論依據(jù)。

簡(jiǎn)介：本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目INTERNATIONALACCOUNTINGSTARD38INTANGIBLEASSETS外文出處IF38PAGES857－859外文作者INTERNATIONALACCOUNTINGSTARDSBOARDIASB原文原文INTERNATIONALACCOUNTINGSTARD38INTANGIBLEASSETSOBJECTIVE1THEOBJECTIVEOFTHISSTARDISTOPRESCRIBETHEACCOUNTINGTREATMENTFINTANGIBLEASSETSTHATARENOTDEALTWITHSPECIFICALLYINANOTHERSTARDTHISSTARDREQUIRESANENTITYTORECOGNISEANINTANGIBLEASSETIFONLYIFSPECIFIEDCRITERIAAREMETTHESTARDALSOSPECIFIESHOWTOMEASURETHECARRYINGAMOUNTOFINTANGIBLEASSETSREQUIRESSPECIFIEDDISCLOSURESABOUTINTANGIBLEASSETSSCOPE2THISSTARDSHALLBEAPPLIEDINACCOUNTINGFINTANGIBLEASSETSEXCEPTAINTANGIBLEASSETSTHATAREWITHINTHESCOPEOFANOTHERSTARDBFINANCIALASSETSASDEFINEDINIAS32FINANCIALINSTRUMENTSPRESENTATIONCTHERECOGNITIONMEASUREMENTOFEXPLATIONEVALUATIONASSETSSEEIFRS6EXPLATIONFEVALUATIONOFMINERALRESOURCESDEXPENDITUREONTHEDEVELOPMENTEXTRACTIONOFMINERALSOILNATURALGASSIMILARNONREGENERATIVERESOURCES3IFANOTHERSTARDPRESCRIBESTHEACCOUNTINGFASPECIFICTYPEOFINTANGIBLEASSETANENTITYAPPLIESTHATSTARDINSTEADOFTHISSTARDFEXAMPLETHISSTARDDOESNOTAPPLYTOAINTANGIBLEASSETSHELDBYANENTITYFSALEINTHEDINARYCOURSEOFBUSINESSACTIVITIESAREDIRECTEDTOTHEDEVELOPMENTOFKNOWLEDGETHEREFEALTHOUGHTHESEACTIVITIESMAYRESULTINANASSETWITHPHYSICALSUBSTANCEEGAPROTOTYPETHEPHYSICALELEMENTOFTHEASSETISSECONDARYTOITSINTANGIBLECOMPONENTIETHEKNOWLEDGEEMBODIEDINIT6INTHECASEOFAFINANCELEASETHEUNDERLYINGASSETMAYBEEITHERTANGIBLEINTANGIBLEAFTERINITIALRECOGNITIONALESSEEACCOUNTSFANINTANGIBLEASSETHELDUNDERAFINANCELEASEINACCDANCEWITHTHISSTARDRIGHTSUNDERLICENSINGAGREEMENTSFITEMSSUCHASMOTIONPICTUREFILMSVIDEORECDINGSPLAYSMANUSPATENTSCOPYRIGHTSAREEXCLUDEDFROMTHESCOPEOFIAS17AREWITHINTHESCOPEOFTHISSTARD7EXCLUSIONSFROMTHESCOPEOFASTARDMAYOCCURIFACTIVITIESTRANSACTIONSARESOSPECIALISEDTHATTHEYGIVERISETOACCOUNTINGISSUESTHATMAYNEEDTOBEDEALTWITHINADIFFERENTWAYSUCHISSUESARISEINTHEACCOUNTINGFEXPENDITUREONTHEEXPLATIONFDEVELOPMENTEXTRACTIONOFOILGASMINERALDEPOSITSINEXTRACTIVEINDUSTRIESINTHECASEOFINSURANCECONTRACTSTHEREFETHISSTARDDOESNOTAPPLYTOEXPENDITUREONSUCHACTIVITIESCONTRACTSHOWEVERTHISSTARDAPPLIESTOOTHERINTANGIBLEASSETSUSEDSUCHASCOMPUTERSOFTWAREOTHEREXPENDITUREINCURREDSUCHASSTARTUPCOSTSINEXTRACTIVEINDUSTRIESBYINSURERSDEFINITIONS8THEFOLLOWINGTERMSAREUSEDINTHISSTARDWITHTHEMEANINGSSPECIFIEDANACTIVEMARKETISAMARKETINWHICHALLTHEFOLLOWINGCONDITIONSEXISTATHEITEMSTRADEDINTHEMARKETAREHOMOGENEOUSBWILLINGBUYERSSELLERSCANNMALLYBEFOUNDATANYTIMECPRICESAREAVAILABLETOTHEPUBLICAMTISATIONISTHESYSTEMATICALLOCATIONOFTHEDEPRECIABLEAMOUNTOFANINTANGIBLEASSETOVERITSUSEFULLIFEANASSETISARESOURCEACONTROLLEDBYANENTITYASARESULTOFPASTEVENTSBFROMWHICHFUTUREECONOMICBENEFITSAREEXPECTEDTOFLOWTOTHEENTITYCARRYINGAMOUNTISTHEAMOUNTATWHICHANASSETISRECOGNISEDINTHESTATEMENT

簡(jiǎn)介：1畢業(yè)論文（設(shè)計(jì)）任務(wù)書(shū)畢業(yè)論文（設(shè)計(jì)）任務(wù)書(shū)題目嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究專(zhuān)業(yè)會(huì)計(jì)學(xué)一、主要任務(wù)與目標(biāo)在學(xué)院規(guī)定的畢業(yè)論文撰寫(xiě)期間內(nèi)，根據(jù)師生共同商定的畢業(yè)論文選題嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究，綜合運(yùn)用本科階段所學(xué)專(zhuān)業(yè)知識(shí)和相關(guān)學(xué)科知識(shí)，撰寫(xiě)一篇具有一定的理論價(jià)值和應(yīng)用價(jià)值、篇幅不少于8000字的畢業(yè)論文。希望通過(guò)畢業(yè)論文的撰寫(xiě)能夠?qū)闻d市上市公司對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則的執(zhí)行情況做初步的了解，并能夠結(jié)合嘉興市的經(jīng)濟(jì)、政策、文化等環(huán)境對(duì)其實(shí)施會(huì)計(jì)準(zhǔn)則導(dǎo)致的經(jīng)濟(jì)后果進(jìn)行分析。二、主要內(nèi)容與基本要求（一）研究的主要內(nèi)容（一）研究的主要內(nèi)容課題研究集中于以下幾個(gè)方面其一，對(duì)嘉興市上市公司年報(bào)的數(shù)據(jù)匯總并分析其與未實(shí)施新企業(yè)會(huì)計(jì)準(zhǔn)則的差異；其二，針對(duì)具體的準(zhǔn)則，如資產(chǎn)減值、所得稅、企業(yè)合并等，分析其變化為嘉興市上市公司帶來(lái)的經(jīng)濟(jì)后果；其三，基于以上分析，探索幾條完善企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行機(jī)制，提高會(huì)計(jì)信息質(zhì)量，提高企業(yè)經(jīng)濟(jì)效益的方法。（二）基本要求（二）基本要求根據(jù)畢業(yè)論文設(shè)計(jì)參考選題及老師所提供的主要中英文參考書(shū)目（文獻(xiàn)），檢索相關(guān)中文文獻(xiàn)的數(shù)量要求不得少于20篇，外文文獻(xiàn)不得少于2篇；嚴(yán)格按照畢業(yè)論文撰寫(xiě)進(jìn)度和計(jì)劃，完成文獻(xiàn)綜述、開(kāi)題報(bào)告、外文翻譯以及畢業(yè)論文撰寫(xiě)等項(xiàng)工作。文獻(xiàn)綜述應(yīng)較全面地反映與該課題直接相關(guān)的國(guó)內(nèi)外研究成果，特別是近年來(lái)的最新發(fā)展成果與研究動(dòng)態(tài)，并應(yīng)指出該課題需要進(jìn)一步解決的問(wèn)題，力求層次清晰、格式規(guī)范；開(kāi)題報(bào)告在主要說(shuō)明所選課題的歷史背景、國(guó)內(nèi)外研究現(xiàn)狀和發(fā)展均勢(shì)的基礎(chǔ)上，明確研究的基本內(nèi)容，擬解決的主要問(wèn)題和研究方法及措施等；外文翻譯的文獻(xiàn)應(yīng)與畢業(yè)論文選題密切相關(guān)，要求翻譯每篇20002000單詞以上的外文翻譯二篇，應(yīng)忠實(shí)原文、語(yǔ)言流暢。畢業(yè)論文應(yīng)結(jié)構(gòu)完整、觀點(diǎn)鮮明、論證充分、思維嚴(yán)密、內(nèi)容充實(shí)、格式規(guī)范，力求有310RIDGSCHROEDERSUZANNEKSEVINDAVIDSCHAUERTHEECONOMICCONSEQUENCESOFTHESTATEMENTOFFINANCIALACCOUNTINGSTARDSSFASNO150JINTERNATIONALADVANCESINECONOMICRESEARCH2006，124498504

簡(jiǎn)介：（2011屆）屆）畢業(yè)論文（設(shè)計(jì)）畢業(yè)論文（設(shè)計(jì)）題目嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究姓名專(zhuān)業(yè)會(huì)計(jì)學(xué)班級(jí)學(xué)號(hào)指導(dǎo)教師導(dǎo)師職稱(chēng)年月日IIABSTRACTTHEREHAVEBEENFOURYEARSSINCECHINASLISTEDCOMPANIESIMPLEMENTATIONACCOUNTINGSTARDSEFFECTIVELYNEWACCOUNTINGSTARDSPROVIDEANUMBEROFACCOUNTINGPOLICYOPTIONS，ENTERPRISESSPACETOCHOOSEACCOUNTINGPOLICIESALSOINCREASEDFLISTEDCOMPANYS’FINANCIALPOSITIONOPERATINGRESULTS，ITWILLPRODUCESUSTAINED，LONGTERMEFFECTSWERESEARCHEDTHEFINANCIALREPTSOFJIAXING’SLISTEDCOMPANIESFROM2006TO2009，ALSOWEANALYZEDTHEECONOMICCONSEQUENCESOFTHENEWACCOUNTINGSTSARTICLEINCLUDESTHEFOLLOWINGTHEFIRST，THEBACKGROUNDTHEMAINCONTENTOFACCOUNTINGSTARDS（2006）THESECOND，THEIMPLEMENTATIONOFACCOUNTINGSTARDS（2006）INFOURYEARSTHETHIRD，THEDEIVEANALYSISFTHEECONOMICCONSEQUENCESOFJIAXING’SLISTEDCOMPANIESIMPLEMENTATIONACCOUNTINGSTARDSTHEFOURTH，THECAUSESOFECONOMICCONSEQUENCESTHATJIAXING’SLISTEDCOMPANIESIMPLEMENTATIONACCOUNTINGSTARDSTHEFIFTH，HOWTOIMPROVETHEEFFICIENCYOFTHEJIAXING’SLISTEDCOMPANIESIMPLEMENTATIONACCOUNTINGSTARDSKEYWDSACCOUNTINGSTARDSJIAXINGLISTEDCOMPANIESECONOMICCONSEQUENCES

簡(jiǎn)介：畢業(yè)論文（設(shè)計(jì)）文獻(xiàn)綜述題目嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果研究專(zhuān)業(yè)會(huì)計(jì)學(xué)一、前言部分財(cái)政部于2006年頒布了新的企業(yè)會(huì)計(jì)準(zhǔn)則，其中有修訂后的1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則，共計(jì)39項(xiàng)準(zhǔn)則。自2007年1月1日起首先在上市公司范圍內(nèi)實(shí)施。新會(huì)計(jì)準(zhǔn)則在資產(chǎn)減值準(zhǔn)備、債務(wù)重組、存貨管理、投資性房地產(chǎn)、所得稅會(huì)計(jì)、政府補(bǔ)助、合并報(bào)表等方面發(fā)生了重大變革，這次重大會(huì)計(jì)改革，一方面適應(yīng)了我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展要求；另一方面標(biāo)志著與國(guó)際慣例趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系正式建立。新會(huì)計(jì)準(zhǔn)則的主要變化對(duì)提高上市公司財(cái)務(wù)信息透明度及可靠性，提升財(cái)務(wù)信息質(zhì)量具有重要作用。經(jīng)濟(jì)后果，指不論有效證券市場(chǎng)理論的含義如何，會(huì)計(jì)政策的選擇會(huì)影響公司的價(jià)值；會(huì)計(jì)報(bào)告對(duì)企業(yè)、政府和債權(quán)人的決策制定行為的影響。會(huì)計(jì)政策的選擇將對(duì)企業(yè)產(chǎn)生不同的經(jīng)濟(jì)后果。企業(yè)會(huì)計(jì)準(zhǔn)則在我國(guó)上市公司有效實(shí)施已經(jīng)有三年，新會(huì)計(jì)準(zhǔn)則提供了大量的會(huì)計(jì)政策備選方案，企業(yè)選擇會(huì)計(jì)政策的空間也增大，執(zhí)行新會(huì)計(jì)準(zhǔn)則發(fā)生的會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更將對(duì)上市公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果產(chǎn)生持續(xù)的、長(zhǎng)久的影響。公司股東、債權(quán)人等利益相關(guān)者對(duì)公司價(jià)值的判斷以及對(duì)自身利益的影響也將有不同的認(rèn)識(shí)。目前相關(guān)研究文獻(xiàn)的研究表明，新企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)我國(guó)會(huì)計(jì)行業(yè)以及企業(yè)的發(fā)展都起著一定積極的作用，但也容易導(dǎo)致在企業(yè)管理中利用會(huì)計(jì)政策的選擇空間進(jìn)行盈余管理，影響公司價(jià)值。會(huì)計(jì)政策的選擇將對(duì)企業(yè)產(chǎn)生不同的經(jīng)濟(jì)后果。通過(guò)本文的分析希望對(duì)嘉興市上市公司執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的狀況作初步的了解，分析其執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的經(jīng)濟(jì)后果，并據(jù)此探索幾條完善企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行機(jī)制，提高會(huì)計(jì)信息質(zhì)量，提高企業(yè)經(jīng)濟(jì)效益的方法。二、主題部分工作熱情。3我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則趨同對(duì)會(huì)計(jì)人員的專(zhuān)業(yè)素質(zhì)提出了嚴(yán)峻的挑戰(zhàn)。4企業(yè)準(zhǔn)則轉(zhuǎn)變后其財(cái)務(wù)信息缺乏縱向可比性，而我國(guó)投資者和債權(quán)人財(cái)務(wù)知識(shí)薄弱，難以判斷。5企業(yè)在新準(zhǔn)則下稅負(fù)減輕，也意味著政府稅收收入減少。顯然，我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的負(fù)面經(jīng)濟(jì)后果相當(dāng)大，然而我國(guó)要融入世界經(jīng)濟(jì)體系，就要正視我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則趨同所面臨的問(wèn)題，尋求達(dá)到經(jīng)濟(jì)后果的帕累托最優(yōu)準(zhǔn)則改革方案。劉玉廷、王鵬和薛杰（2010）中統(tǒng)計(jì)了滬深兩市共計(jì)1774家上市公司如期披露的2009年年度財(cái)務(wù)報(bào)告，并比較分析了其2008年同比的凈資產(chǎn)，利潤(rùn)總額，凈利潤(rùn)等，可見(jiàn)2009年上市公司業(yè)績(jī)與整體經(jīng)濟(jì)運(yùn)行狀況是協(xié)調(diào)的，已走出國(guó)際金融危機(jī)呈好的趨勢(shì)。并且指出1企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定的若干系列會(huì)計(jì)政策，促進(jìn)了上市公司的可持續(xù)發(fā)展。2企業(yè)會(huì)計(jì)準(zhǔn)則統(tǒng)一了財(cái)務(wù)報(bào)告的格式和披露要求，全面提升了會(huì)計(jì)信息質(zhì)量，有效促進(jìn)了我國(guó)資本市場(chǎng)的完善和發(fā)展。3企業(yè)會(huì)計(jì)準(zhǔn)則的有效實(shí)施不僅經(jīng)受了上市公司的實(shí)踐經(jīng)驗(yàn)，也通過(guò)了世界銀行、歐盟等方面的評(píng)估驗(yàn)證，為促進(jìn)我國(guó)企業(yè)“走出去”創(chuàng)造了條件。4企業(yè)會(huì)計(jì)準(zhǔn)則的有效實(shí)施和國(guó)際趨同等效，促進(jìn)了我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)的加快發(fā)展。5企業(yè)會(huì)計(jì)準(zhǔn)則的持續(xù)平穩(wěn)有效實(shí)施，使我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同向縱深發(fā)展，為我國(guó)參與建立全球統(tǒng)一的高質(zhì)量財(cái)務(wù)報(bào)告準(zhǔn)則奠定了基礎(chǔ)。王立彥和張繼東（2009）中提出實(shí)施新會(huì)計(jì)準(zhǔn)則對(duì)于上市公司具有整體顯著影響的基礎(chǔ)上，在我國(guó)會(huì)計(jì)準(zhǔn)則具有制度屬性的環(huán)境中，新會(huì)計(jì)準(zhǔn)則的實(shí)施在不同經(jīng)濟(jì)區(qū)域之間的影響差異非常顯著。包括，其一，新會(huì)計(jì)準(zhǔn)則的實(shí)施前后對(duì)于經(jīng)濟(jì)發(fā)達(dá)的地區(qū)和欠發(fā)達(dá)的地區(qū)影響差異顯著，經(jīng)濟(jì)發(fā)達(dá)地區(qū)的盈利增長(zhǎng)是顯著的，制度變遷對(duì)于經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)的影響是有限的，并且不顯著。其二，新會(huì)計(jì)準(zhǔn)則實(shí)施的前后對(duì)于經(jīng)濟(jì)增長(zhǎng)快慢不同地區(qū)的公司影響有顯著差異。對(duì)于經(jīng)濟(jì)增長(zhǎng)緩慢地區(qū)的公司是最有效率而且結(jié)果是顯著的。對(duì)于經(jīng)濟(jì)增長(zhǎng)比較快的地區(qū)，這種制度的變遷是沒(méi)有效率的，因此經(jīng)濟(jì)增長(zhǎng)快地區(qū)的公司在新會(huì)計(jì)準(zhǔn)則實(shí)施的前后效果是不顯著的。李元元（2009也認(rèn)為相關(guān)問(wèn)題職業(yè)判斷仍是難點(diǎn)，非流動(dòng)資產(chǎn)減值準(zhǔn)備計(jì)提流于形式，壞賬準(zhǔn)備、存貨跌價(jià)準(zhǔn)備計(jì)提隨意性較大，會(huì)計(jì)人員素質(zhì)亟待提高，并提出一些建議。

簡(jiǎn)介：0畢業(yè)論文任務(wù)書(shū)會(huì)計(jì)學(xué)反向購(gòu)買(mǎi)相關(guān)會(huì)計(jì)準(zhǔn)則研究一、研究目的和意義研究目的希望通過(guò)對(duì)美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則和我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則中反向購(gòu)買(mǎi)相關(guān)的準(zhǔn)則進(jìn)行研究，能夠詳細(xì)了解反向購(gòu)買(mǎi)的具體過(guò)程、定義和財(cái)務(wù)會(huì)計(jì)的操作流程，同時(shí)對(duì)反向購(gòu)買(mǎi)案例中關(guān)于購(gòu)買(mǎi)者的判斷與合并成本的確認(rèn)能有自己的理解。研究意義海通證券的反向購(gòu)買(mǎi)案橫跨了2006、2007兩個(gè)年度，經(jīng)歷了新舊會(huì)計(jì)準(zhǔn)則的交替。舊會(huì)計(jì)準(zhǔn)則中并沒(méi)有關(guān)于反向購(gòu)買(mǎi)的解釋?zhuān)远际泄煞葜卮筚Y產(chǎn)出售及吸收合并海通證券報(bào)告將這次合并定義為吸收合并。2007年年初開(kāi)始執(zhí)行新會(huì)計(jì)準(zhǔn)則后才被定義為反向購(gòu)買(mǎi)。反向并購(gòu)是企業(yè)合并中的一個(gè)特殊的類(lèi)型。作為我國(guó)第一個(gè)反向購(gòu)買(mǎi)案例，海通證券無(wú)疑是最具代表性的案例，同時(shí)又因?yàn)槠浒l(fā)生的時(shí)間讓這個(gè)案例充滿了爭(zhēng)議。通過(guò)這個(gè)案例從購(gòu)買(mǎi)方確認(rèn)和合并成本兩方面入手對(duì)反向購(gòu)買(mǎi)相關(guān)會(huì)計(jì)準(zhǔn)則進(jìn)行研究。2、主要研究?jī)?nèi)容本文的思路是從企業(yè)合并的理論概念入手，著重研究與反向購(gòu)買(mǎi)相關(guān)的準(zhǔn)則，結(jié)合我國(guó)反向購(gòu)買(mǎi)的首個(gè)案例，對(duì)照案例中出現(xiàn)的有關(guān)反向購(gòu)買(mǎi)的會(huì)計(jì)方法，了解反向購(gòu)買(mǎi)財(cái)務(wù)會(huì)計(jì)的處理流程和會(huì)計(jì)計(jì)量標(biāo)準(zhǔn)的選擇。一、企業(yè)合并發(fā)展概況二、企業(yè)合并會(huì)計(jì)準(zhǔn)則沿革三、海通證券反向購(gòu)買(mǎi)案例介紹四、會(huì)計(jì)準(zhǔn)則的建議三、實(shí)施方案（調(diào)研、實(shí)習(xí)方案，進(jìn)度安排等）調(diào)研方案本文采用了理論分析和案例研究相結(jié)合的方法對(duì)反向收購(gòu)的會(huì)計(jì)準(zhǔn)則進(jìn)行探討。因此，必須加強(qiáng)有關(guān)方面的文獻(xiàn)閱讀，主要將通過(guò)中國(guó)期刊網(wǎng)、維普、學(xué)位論文數(shù)據(jù)庫(kù)和EBSCO等途徑獲取資料并進(jìn)行參考分析。進(jìn)度計(jì)劃第6學(xué)期第19到第7學(xué)期第2周在指導(dǎo)教師的指導(dǎo)下，廣泛收集、研究相關(guān)文獻(xiàn)資料，完成畢業(yè)論文選題。1第7學(xué)期第45周在導(dǎo)師的指導(dǎo)下，完成外文翻譯、文獻(xiàn)綜述和開(kāi)題報(bào)告撰寫(xiě)；參加開(kāi)題答辯，進(jìn)一步論證選題價(jià)值、確立主要研究?jī)?nèi)容，論證研究方案的合理性和可行性。第7學(xué)期第811周撰寫(xiě)論文詳細(xì)提綱，交給導(dǎo)師批閱，反復(fù)修改，保證論文結(jié)構(gòu)的合理性。第7學(xué)期第1216周開(kāi)始寫(xiě)作畢業(yè)論文，完成初稿。第7學(xué)期第1619周在導(dǎo)師的指導(dǎo)下進(jìn)一步寫(xiě)作、完善畢業(yè)論文。第8學(xué)期第68周參加畢業(yè)論文答辯。四、推薦閱讀文獻(xiàn)［1］孫聰企業(yè)合并會(huì)計(jì)處理方法的經(jīng)濟(jì)后果分析兼評(píng)企業(yè)合并會(huì)計(jì)準(zhǔn)則D天津天津財(cái)經(jīng)大學(xué)2010［2］張謙，梁浩反向購(gòu)買(mǎi)實(shí)施帶來(lái)的會(huì)計(jì)核算的變化［J］財(cái)會(huì)月刊，2011（2）［3］賈建軍，張文賢企業(yè)合并會(huì)計(jì)準(zhǔn)則國(guó)際趨同及對(duì)我國(guó)的啟示［J］財(cái)會(huì)月刊，2006（1）［4］張淼企業(yè)合并的會(huì)計(jì)計(jì)量［J］商業(yè)研究，2005（6）［5］葉佳新企業(yè)合并會(huì)計(jì)準(zhǔn)則研究［J］會(huì)計(jì)經(jīng)緯，2007（11）［6］ROBERTFREILLYBUSINESSCOMBINATIONPURCHASEPRICEALLOCATIONPROCEDURES［J］THECPAJOURNAL2009

簡(jiǎn)介：1畢業(yè)論文（設(shè)計(jì)）開(kāi)題報(bào)告會(huì)計(jì)學(xué)反向購(gòu)買(mǎi)相關(guān)會(huì)計(jì)準(zhǔn)則研究一、立論依據(jù)1研究意義、預(yù)期目標(biāo)研究意義隨著企業(yè)合并浪潮的高漲，企業(yè)合并會(huì)計(jì)準(zhǔn)則的規(guī)范越來(lái)越重要。我國(guó)企業(yè)合并新準(zhǔn)則的制定既考慮了國(guó)際趨同，又考慮了我國(guó)的實(shí)際情況，對(duì)于進(jìn)一步完善我國(guó)產(chǎn)權(quán)交易市場(chǎng)，提高會(huì)計(jì)信息質(zhì)量，促進(jìn)市場(chǎng)經(jīng)濟(jì)健康發(fā)展，都將起著重要作用。近年來(lái)我國(guó)市場(chǎng)上出現(xiàn)越來(lái)越多的企業(yè)合并實(shí)例，因此，規(guī)范企業(yè)合并會(huì)計(jì)準(zhǔn)則就顯得更加重要。我國(guó)財(cái)政部于2006年發(fā)布了企業(yè)會(huì)計(jì)準(zhǔn)則第20號(hào)企業(yè)合并的會(huì)計(jì)準(zhǔn)則，并于2007年1月1日開(kāi)始實(shí)施。作為我國(guó)第一個(gè)反向購(gòu)買(mǎi)案例，海通證券無(wú)疑是最具代表性的案例，同時(shí)又因?yàn)槠浒l(fā)生的時(shí)間讓這個(gè)案例充滿了爭(zhēng)議。通過(guò)這個(gè)案例從購(gòu)買(mǎi)方確認(rèn)和合并成本兩方面入手對(duì)反向購(gòu)買(mǎi)相關(guān)會(huì)計(jì)準(zhǔn)則進(jìn)行研究。預(yù)期目標(biāo)海通證券的反向購(gòu)買(mǎi)案橫跨了2006、2007兩個(gè)年度，經(jīng)歷了新舊會(huì)計(jì)準(zhǔn)則的交替。舊會(huì)計(jì)準(zhǔn)則中并沒(méi)有關(guān)于反向購(gòu)買(mǎi)的解釋?zhuān)远际泄煞葜卮筚Y產(chǎn)出售及吸收合并海通證券報(bào)告將這次合并定義為吸收合并。2007年年初開(kāi)始執(zhí)行新會(huì)計(jì)準(zhǔn)則后才被定義為反向購(gòu)買(mǎi)。反向并購(gòu)是企業(yè)合并中的一個(gè)特殊的類(lèi)型。論文通過(guò)對(duì)美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則和我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則中反向購(gòu)買(mǎi)相關(guān)的準(zhǔn)則進(jìn)行研究，能夠詳細(xì)了解反向購(gòu)買(mǎi)的具體過(guò)程、定義和財(cái)務(wù)會(huì)計(jì)的操作流程，同時(shí)對(duì)反向購(gòu)買(mǎi)案例中關(guān)于購(gòu)買(mǎi)者的判斷與合并成本的確認(rèn)能有自己的理解。2國(guó)內(nèi)外研究現(xiàn)狀近幾年以來(lái)上市公司并購(gòu)重組的數(shù)量迅速增多、方式不斷創(chuàng)新。作為一種有效的資源配置方式反向購(gòu)買(mǎi)將隨著全流通時(shí)代的到來(lái)被越來(lái)越多的企業(yè)及地方政府所推崇。（1國(guó)外研究現(xiàn)狀在規(guī)范企業(yè)合并會(huì)計(jì)方面，美國(guó)始終走在前列。美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)（AICPA1938年成立的會(huì)計(jì)程序委員會(huì)（CAP于1944年發(fā)布了會(huì)計(jì)研究公報(bào)第24號(hào)無(wú)形資產(chǎn)會(huì)計(jì)，其中涉及到企業(yè)合并會(huì)計(jì)，特別是合并商譽(yù)的處理。在接下來(lái)的二十多年間又先后發(fā)布了會(huì)計(jì)研究公報(bào)第40號(hào)企業(yè)合并和會(huì)計(jì)研究公報(bào)第48號(hào)企業(yè)合并，這些會(huì)計(jì)文獻(xiàn)主要考3生了轉(zhuǎn)移；其次上市公司定向發(fā)行了股票購(gòu)買(mǎi)了非上市公司的資產(chǎn)；最后交易雙方不存在關(guān)聯(lián)關(guān)系。王紀(jì)平（2008）分析了權(quán)益結(jié)合法與購(gòu)買(mǎi)法對(duì)企業(yè)合并的不同影響，指出采用購(gòu)買(mǎi)法之后會(huì)的凈資產(chǎn)收益率會(huì)低于采用權(quán)益結(jié)合法之后的凈資產(chǎn)收益率。而在海通證券的案例中采用了不符合相關(guān)規(guī)定的權(quán)益結(jié)合法，因此使得凈資產(chǎn)低估了1881億元。反向購(gòu)買(mǎi)是一種全新類(lèi)型的企業(yè)合并，與之有關(guān)的會(huì)計(jì)準(zhǔn)則并不健全。通過(guò)對(duì)國(guó)內(nèi)外相關(guān)會(huì)計(jì)準(zhǔn)則的研究，能夠發(fā)現(xiàn)我國(guó)反向購(gòu)買(mǎi)相關(guān)會(huì)計(jì)準(zhǔn)則的的不足之處。3參考文獻(xiàn)［1］孫聰企業(yè)合并會(huì)計(jì)處理方法的經(jīng)濟(jì)后果分析兼評(píng)企業(yè)合并會(huì)計(jì)準(zhǔn)則D天津天津市天津財(cái)經(jīng)大學(xué)，2010［2］錢(qián)文群企業(yè)合并會(huì)計(jì)準(zhǔn)則研究D南昌江西財(cái)經(jīng)大學(xué)，2004［3］朱迪珍新企業(yè)合并準(zhǔn)則存在的問(wèn)題及對(duì)策J會(huì)計(jì)之友，2009（35）［4］劉泉軍企業(yè)合并準(zhǔn)則與財(cái)務(wù)報(bào)表準(zhǔn)則的理論突破研究J中國(guó)管理信息化，2008（1）［5］張淼企業(yè)合并的會(huì)計(jì)計(jì)量［J］商業(yè)研究，2005（6）［6］毛曉東淺析我國(guó)企業(yè)合并的會(huì)計(jì)處理［J］經(jīng)濟(jì)師，2005（１）［7］張謙，梁浩反向購(gòu)買(mǎi)實(shí)施帶來(lái)的會(huì)計(jì)核算的變化［J］財(cái)會(huì)月刊，2011（2）［8］孫聰企業(yè)合并會(huì)計(jì)處理方法的經(jīng)濟(jì)結(jié)果分析D天津天津財(cái)經(jīng)大學(xué)，2007（7）［9］葉佳新企業(yè)合并會(huì)計(jì)準(zhǔn)則研究［J］會(huì)計(jì)經(jīng)緯，2007（11）［10］趙治綱關(guān)于反向購(gòu)買(mǎi)的會(huì)計(jì)處理與案例分析［J］財(cái)會(huì)學(xué)習(xí)，2009（2）［11］馮陽(yáng)企業(yè)合并會(huì)計(jì)準(zhǔn)則的比較與思考［J］現(xiàn)代商務(wù)，2011（2）［12］鄧艷芳，李樂(lè)樂(lè)反向購(gòu)買(mǎi)的會(huì)計(jì)處理［J］東方企業(yè)文化，2011（2）［13］賈建軍，張文賢企業(yè)合并會(huì)計(jì)準(zhǔn)則國(guó)際趨同及對(duì)我國(guó)的啟示［J］財(cái)會(huì)月刊，2006（1）［14］孫巍浩企業(yè)合并的會(huì)計(jì)處理問(wèn)題研究［D］石家莊河北經(jīng)貿(mào)大學(xué)，2010［15］鐘俊華，李樂(lè)樂(lè)反向購(gòu)買(mǎi)的會(huì)計(jì)處理研究［J］會(huì)計(jì)師，2010（9［16］王楊企業(yè)合并會(huì)計(jì)準(zhǔn)則的性質(zhì)與目標(biāo)［J］合作經(jīng)濟(jì)與科技，2011（3）［17］潘雪蓮證券公司借殼上市研究以海通證券為例［D］蘇州蘇州大學(xué)，2009［18］ROBERTFREILLY“BUSINESSCOMBINATIONPURCHASEPRICEALLOCATIONPROCEDURESTHECPAJOURNAL“［J］2009［19］INTERNATIONALACCOUNTINGSTARDSCOMMITTEEFOUNDATIONED3BUSINESSCOMBINATIONS［J］2003［20］BERESFD，DENNISRCONGRESS“LOOKSATACCOUNTINGFBUSINESSCOMBINATIONS