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簡(jiǎn)介：中國(guó)海洋大學(xué)碩士學(xué)位論文注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則（2006）實(shí)施情況分析以青島市會(huì)計(jì)師事務(wù)所為例姓名王林申請(qǐng)學(xué)位級(jí)別碩士專業(yè)指導(dǎo)教師李雪2011CERTIFIEDPUBLICACCOUNTANTSAUDITINGSTANDARDS2006IMPLEMENTATIONACASESTUDYOFCERTIFIEDPUBLICACCOUNTANTSINQINGDAOABSTRACTMINISTRYOFFINANCEHADISSUEDOFFICIALLYINFEBRUARY15,2006,48CHARTEREDACCOUNTANTSTHEDISCIPLECRITERIONIE“NEWAUDITCRITERIA”,WHICHSYMBOLIZESTHEFORMATIONOFTHEAUDITDISCIPLECRITERIONSYSTEMTHATOURCOUNTRYADAPTSTHEREALISTICDEMANDANDINTERNATIONALCONVERGENCEATTHESAMETIMETHENEWAUDITCRITERIAIMPROVEDTHEAUDITRISKMODEL,EMPHASIZEDASSESSMENTANDRESPONSEOFHEAVYBLUNDERNEWSPAPERRISKOFTHECOMPANYITHASCONSUMMATEDTHEAUDITCRITERIASYSTEM,ANDHASSATISFIEDCHARTEREDACCOUNTANTSDISCIPLEDEMANDUNDERTHENEWSITUATION,ALSOHASHIGHLIGHTEDTHEMAINTENANCEPUBLICBENEFITPROFESSIONOBJECTIVE,HASHADTHEVERYTREMENDOUSINFLUENCETOTHEAUDITRISKANDTHEAUDITDEFEATSPREVENTIONONOCTOBER31,2010,CHINAAUDITCRITERIABOARDMEETINGISHELDINBEIJING,THECONFERENCECONSIDEREDTOADOPT38AUDITCRITERIAWHICHISREVISEDBYCHINACHARTEREDACCOUNTANTTHEASSOCIATIONTHISREVISIONADAPTSTHECHINESEECONOMYINTERNATIONALIZATIONFURTHERTHOROUGHDEVELOPMENTREQUEST,ACCORDINGTOCONTINUESHASTENSCOMPREHENSIVELYWITHTHEPRINCIPLEWITHTHEINTERNATIONALAUDITCRITERIA,FOLLOWSSCIENTIFICALLY,THETRANSPARENTCRITERIONFORMULATIONMECHANISM,FOCUSESMEETSMANYNEEDSINTHEENHANCEMENTAUDITCRITERIATHROUGHTHEREVISION,HASSOLVEDTHEPROBLEMWHICHINTHECURRENTOURCOUNTRYAUDITPRACTICEURGENTNEEDSTOSOLVE,CONFORMSTOOURCOUNTRYCHARTEREDACCOUNTANTTHEDISCIPLEANDTHEINTERNATIONALIZATIONNEEDTODEVELOPAUDITCRITERIASIMPLEMENTATIONPASTFOURYEAR,THECRITERIONEXECUTIONSEFFECTHADBEENALREADYWHATKIND,WHICHASPECTSALSONEEDSTOIMPROVE,HOWTOREALIZETHEQUESTIONWHICHTHESEIMPROVEMENTSARENEEDTOSTUDYANDTOSOLVETHISARTICLEISFIRSTINSEEKSFORTHERESEARCHTOTHEPREDECESSORRELATEDAUDITCRITERIARESEARCHFOUNDATIONINTHEBREAKTHROUGHPOINT,THENHASCARRIEDONTHEELABORATIONTOAUDITCRITERIASCORRELATIONTHEORIES,THENFROMTHEIMPLEMENTATIONDEGREE,THEIMPLEMENTATIONEFFECT

簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對(duì)資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的分析與探討姓名金文裕申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師毛夏鸞20070301ABSTRACTTHEACCOUNTINGTHOUGHTOFIMPAIRMENTOFASSETSMAYTRACETOTHE1LTHCENTURYINEUROPEWHENITCONIESTOTHE21STCENTURYALONGWITHTHEDEVELOPMENTOFTHEMARKETECONOMYANDTHEINCREASINGCHANGEOFTHEECONOMICENVIRONMENTFACEDBYTHEENTERPRISES，ACCOUNTINGFORIMPAIRMENTOFASSESOBTAINSVIOLENTDEVELOPMENT，ANDBECOMESONEOFTHECENTRALISSUESCONCERNINGTHEREGULATIONOFACCOUNTINGSYSTEMAROUNDTHEWORLDINTHEENDOF2000，“ENTERPRISEACCOUNTINGCRITERIA’ISSUEDBYMINISTRYOFFINANCEINCHINACALLEDORIGINALACCOUNTINGCRITERIAINTHISPAPERDEFINED‘ASSET“INANEWSCIENTIFICWAY，STANDARDIZEDTHEPROCESSINGQUESTIONSOFIMPAIRMENTOFASSETSINASPECIALCOURSEANDEMPHASIZEDTHEEXECUTIONOFIMPAIRMENTOFASSETSINTHESIXYEARSFORTHEDEVELOPMENTOFIMPAIRMENTOFASSETSINCHINAACCOUNTINGPOLICESONIMPAIRMENTOFASSETSHASBEENADOPTEDBYTHELISTEDCOMPANIESASATOOLFORPROFITMANIPULATIONBECAUSEOFIMPERFECTTHEORYANDPRACTICEONFEBRUARYI5TH2006，“EMERPRISEACCOUNTINGSTANDARDSNO，8一IMPAIRMENTOFASSETS’ISSUEDBYMINISTRYOFFINANCEINCHINACALLEDNEWACCOUNTINGSTANDARDSINTHISPAPEOSTANDARDIZEDTHEIDENTIFICATIONMEASUREMENTINFORMATIONDISCLOSUREOFIMPAIRMENTOFASSETS。THEAIMOFNEWACCOUNTINGSTANDARDSISTHATTHEQUALITYOFTHEENTERPRISEASSETSCAD_BETRULYREFLECTEDANDTHEEFFECTIVENESSOFACCOUNTINGINFORMATIONCANBEIMPROVEDINVIEWOFTHISTHISPAPERDRAWSUPFROMTHETHEORYQUESTIONOFIMPAIRMENTOFASSETSDISCUSSESTHECORRELATIONCONCEPTSANDTHEBASICTHEORIESANDANALYSESNEWACCOUNTINGSTANDARDSFORIMPAIRMEMOFASSETINTHEIDENTIFICATION，MEASUREMENTANDINFORMATIONDISCLOSURETHENBYTHEANALYSISOFTHEEXECUTIONOFIMPAIRMENTOFASSETSINTHELISTEDCOMPANIES，THEPAPERPOINTSOUTSOMEIMPACTSONLISTEDCOMPANIESBECAUSEOFTHEEXECUTIONOFNEWACCOUNTINGSTANDARDSANDPUTSFORWARDSOMEQUESTIONSABOUTTHEEXECUTIONOFNEWACCOUNTINGSTANDARDSINTHEENDTHEPAPERPOINTSOUTSOMESUGGESTIONSONTHEPERFECTIONOFIMPAIRMENTOFASSETSACCOUNTINGTHEWHOLEPAPERISCOMPOSEDOFSIXPARTSTHEFIRSTPARTARETHEFOREWORDEXPLAINTHE1EASONOFCHOOSINGTHISSUBJECT，ANDDOINGLITERATURESUMMARIZINGTHESECONDPARTSTARTSFROMTHECONCEPTOFASSETANDANALYZESTHEMEANINGOFASSETANDIMPAIRMENTOFASSETSANDSOON。ANDTHEBASICTHEORIESOFIMPAIRMENTOFASSETSBASED011THEDEFINITIONOFASSET，ACCOUNTINGGOAL，HISTORICALCOSTPRINCIPLE，CONSERVATISMPRINCIPLE，RELEVANCEANDRELIABIIITY

簡(jiǎn)介：；Y』952642學(xué)校代碼10246學(xué)號(hào)043025104橇縱擎碩士學(xué)位論文專業(yè)學(xué)位院專姓保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則研究系業(yè)名管理學(xué)院工商管理葉蓬指導(dǎo)教師徐志翰剮救授完成日期呈QQ生堡旦21旦043025104葉蓬保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則研究務(wù)報(bào)告來(lái)評(píng)價(jià)保險(xiǎn)公司的價(jià)值，往往會(huì)造成低估，這一點(diǎn)對(duì)于壽險(xiǎn)公司尤為明顯?；诜ǘ〞?huì)計(jì)準(zhǔn)則和公認(rèn)會(huì)計(jì)準(zhǔn)則的財(cái)務(wù)報(bào)表只反映了已生效保險(xiǎn)合同的現(xiàn)有價(jià)值，并沒(méi)有反映這些合同未來(lái)將給公司帶來(lái)的利潤(rùn)，而壽險(xiǎn)合同大部分是長(zhǎng)期合同，剔除退保因素后這些合同的未來(lái)利潤(rùn)實(shí)現(xiàn)的可能性很大。內(nèi)含價(jià)值評(píng)估法考慮了已生效保險(xiǎn)合同的未來(lái)價(jià)值，并且反映了對(duì)于保險(xiǎn)公司法定資本金和償付能力的要求，能夠更加客觀地評(píng)價(jià)壽險(xiǎn)公司的價(jià)值。因此，本文建議壽險(xiǎn)公司在通用財(cái)務(wù)報(bào)告的附注中披露內(nèi)含價(jià)值信息，并且介紹了內(nèi)含價(jià)值評(píng)估的一般方法。關(guān)鍵詞保險(xiǎn)合同，會(huì)計(jì)準(zhǔn)則，中圖分類號(hào)F84042

簡(jiǎn)介：分類號(hào)F230107100823092諼步犬海碩士學(xué)位論文我國(guó)長(zhǎng)期資產(chǎn)減值會(huì)計(jì)準(zhǔn)則研究導(dǎo)師姓名職稱申請(qǐng)學(xué)位級(jí)別論文提交日期學(xué)位授予單位李寧周國(guó)光教授答辯委員會(huì)主席學(xué)位論文評(píng)閱人云虹副教授云虹副教授杭省策副教授Q參趣毒劣霧聾琴，’5一STUDYONCHINA’SACCOUNTINGSTANDARDSFOR●●NLMDALRMENTOTLON2TERMASSETSADISSERTATIONSUBMITTEDFORTHEDEGREEOFMASTERCANDIDATELININGSUPERVISORPROFZHOUGUOGUANGCHANG’ANUNIVERSITYXI’AN，CHINA1IIIIIIIIIIIIILUL801

簡(jiǎn)介：點(diǎn)擊查看更多我國(guó)研發(fā)支出相關(guān)會(huì)計(jì)準(zhǔn)則的完善研究--以軟件與信息技術(shù)服務(wù)業(yè)華宇軟件公司為例.pdf精彩內(nèi)容。

簡(jiǎn)介：廈門大學(xué)碩士學(xué)位論文對(duì)會(huì)計(jì)準(zhǔn)則理論結(jié)構(gòu)若干問(wèn)題的探討姓名劉守玲申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師葉少琴20060401ABSTRACTSINCETHEANNOUNCEMENTOFAMERICASTATEMENTSOFFINANCIALACCOUNTINGCONCEPTSIN1978，THERESEARCHONCONCEPTUALFRAMEWORKCFHASBEENTHECOREOFFINANCIALACCOUNTINGTHEORYSOMECOUNTRIESANDINTEMATIONALORGANIZATIONSARELEARNINGFROMITINSUCCESSIONITISBROADLYACCEPTEDTHATTHECFWITHSTR／CTANDCONSISTENTLOGICHASBEENCONSIDEREDASTHETHEORETICBASEOFESTABLISHINGACCOUNTINGSTANDARDSINTHEFIELDOFINTERNATIONALACCOUNTINGSOEACHSTANDARDSSETTINGUPBODYISIMPERATIVETOHAVETHEGUIDANCEOFASERIESOFINTEGRATEDCFWHENTHEYLAUNCHONTHEESTABLISHMENTOFSTANDARDSINTHISREGARD，THESTUDYOFCFWILLBEPAIDMOREATTENTIONINTHENEARFUTURETHEVIEWPOINTOFTHISPAPERISONTHEONEHAND，ESTABLISHINGACCOUNTINGSTANDARDSNEEDSTHEGUIDANCEOFACCOUNTINGTHEORIES；ONTHEOTHERHAND，ALTHOUGHACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESBASICSTANDARDISMORECONSISTENTWITLLTHECHARACTERSOFCONCEPTSFRAMEWORKOFFINANCIALACCOUNTINGCF，THEREALCFOFCHINAHASNOTYETBEENESTABLISHEDACCOUNTINGSTANDARDSFORBUSINESSENTERPRISESBASICSTANDARDCANNOTGIVEMUCHGUIDANCETOTHEDEVELOPMENTOFSPECIFICSTANDARDSINITSCONTENTSABOUTMEASUREMENTATTRIBUTES，ESPECIALLYABOUTFAIRVALUETHEFIRSTCHAPTERIMPORTANCEOFCONCEPTUALFRAMEWORKOFACCOUNTINGSTANDARDSATFIRST，GIVINGADEFINITIONOFACCOUNTINGTHEORYPOINTINGOUTTHATACCOUNTINGTHEORYCANGIVEMUCHGUIDANCETOACCOUNTINGPRACTICETHEREFORE，ESTABLISHMENTOFACCOUNTINGSTANDARDSNEEDSTHEGUIDANCEOFACCOUNTINGTHEORIESTHESECONDCHAPTERHISTORYOFCONCEPTUALFRAMEWORKOFACCOUNTINGSTANDARDSDEVELOPMENTATFIRST，INTRODUCINGTHESORTSOFACCOUNTINGSTANDARDSTHEORYTHENREVIEWINGTHERESEARCHESONCFOFAMERICANACADEMICANDACCOUNTINGSTANDARDSINSTITUTIONTHETHIRDCHAPTERCOMMENTARYONWESTERNCONCEPTUALFRAMEWORKOFACCOUNTINGSTANDARDSATFIRST，GIVINGADEFINITIONOFCFMANYCOUNTRIESANDORGANIZATIONSINTHEWORLD，SUCHASENGLAND，CANADAAUSTRALIAANDIASBAREINFLUENCEDBYTHECFOFAMERICA，ANDESTABLISHCFPERSONALLYINOCTOBER2002，F(xiàn)ASBANDIASBJOINTLYANNOUNCEDINTENTIONTOWORKTOWARDSCONVERGENCEOFINTERNATIONALANDDOMESTICSTANDARDSTHESTANDARDSETTINGOFAMERICAHASINDICATEDTHATTHECFPERFORMSANIMPORTANTFUNCTIONONGUIDINGSTANDARDSETTING

簡(jiǎn)介：●’’●劣妻未交碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)上市公司IPO盈余管理影響的研究THEEFFECTIONOFNEWACCOUNTINGSTANDARDSONEARNINGSMANAGEMENTOFLISTEDCOMPANIESINTHEIPOPROCESS作者胡少芳導(dǎo)師門珞北京交通大學(xué)2011年7月～R中圖分類號(hào)XXXXUDCXXXX學(xué)校代碼XXXX密級(jí)公開(kāi)北京交通大學(xué)碩士學(xué)位論文新會(huì)計(jì)準(zhǔn)則對(duì)上市公司IPO盈余管理影響的研究THEEFFECTIONOFNEWACCOUNTINGSTANDARDSONEARNINGSMANAGEMENTOF1ISTEDCOMPANIESINTHEIPOPROCESS作者姓名胡少芳導(dǎo)師姓名門珞●學(xué)位級(jí)別碩士學(xué)號(hào)09120856職稱副教授北京交通大學(xué)2011年7月

簡(jiǎn)介：063025245王靜海峽兩岸會(huì)計(jì)準(zhǔn)則國(guó)際化程度的比較目錄摘要1ABS仃ACT21引言一311問(wèn)題的提出312文獻(xiàn)綜述4121概述4122美國(guó)會(huì)計(jì)準(zhǔn)則5123國(guó)際會(huì)計(jì)準(zhǔn)則6124各國(guó)地區(qū)對(duì)會(huì)計(jì)準(zhǔn)則國(guó)際化的選擇713論文的結(jié)構(gòu)和研究方法8131論文的結(jié)構(gòu)8132論文的研究方法8133論文的創(chuàng)新與研究限制92兩岸會(huì)計(jì)管理體制及規(guī)范比較。LO21兩岸會(huì)計(jì)管理體制的比較LO22兩岸會(huì)計(jì)現(xiàn)行會(huì)計(jì)規(guī)范的比較10221臺(tái)灣現(xiàn)行會(huì)計(jì)規(guī)范10222大陸現(xiàn)行會(huì)計(jì)規(guī)范。113兩岸會(huì)計(jì)準(zhǔn)則模式國(guó)際化的比較1231會(huì)計(jì)準(zhǔn)則制定的機(jī)構(gòu)比較12311國(guó)際會(huì)計(jì)準(zhǔn)則的制定機(jī)構(gòu)12312臺(tái)灣會(huì)計(jì)準(zhǔn)則的制定機(jī)構(gòu)13313大陸會(huì)計(jì)準(zhǔn)則的制定機(jī)構(gòu)15314比較分析1632會(huì)計(jì)準(zhǔn)則制定的程序比較L7321國(guó)際會(huì)計(jì)準(zhǔn)則的制定程序18322臺(tái)灣會(huì)計(jì)準(zhǔn)則的制定程序18323大陸會(huì)計(jì)準(zhǔn)則的制定程序19324比較分析2033本章小結(jié)204兩岸會(huì)計(jì)準(zhǔn)則國(guó)際化路徑比較。2141臺(tái)灣會(huì)計(jì)準(zhǔn)則制定歷程21063025245王靜海峽兩岸會(huì)計(jì)準(zhǔn)則國(guó)際化程度的比較摘要MLL|11Ⅲ111||Ⅲ1I|11|111|111|LIY1971948會(huì)計(jì)信息是衡量一個(gè)企業(yè)經(jīng)營(yíng)成果與反映企業(yè)財(cái)務(wù)狀況的最佳指標(biāo)，各國(guó)或地區(qū)的會(huì)計(jì)發(fā)展深受當(dāng)?shù)亟?jīng)濟(jì)、政治、法律及社會(huì)等環(huán)境因素的影響。隨著經(jīng)濟(jì)全球化的進(jìn)程和國(guó)際資本市場(chǎng)的發(fā)展，會(huì)計(jì)作為一門國(guó)際通用的商業(yè)語(yǔ)言，國(guó)際化趨勢(shì)成為大勢(shì)所趨。美國(guó)因制訂會(huì)計(jì)準(zhǔn)則的歷史最久，所花費(fèi)的精力和財(cái)力也最多，自以為其“公認(rèn)會(huì)計(jì)原則”最為詳細(xì)和完善，準(zhǔn)則制訂程序也最為充分、公開(kāi)和獨(dú)立。自2001年底相繼發(fā)生安然、世界通信等一系列財(cái)務(wù)丑聞事件以來(lái)，人們對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則的制定基礎(chǔ)進(jìn)行了質(zhì)疑，并展開(kāi)了會(huì)計(jì)準(zhǔn)則的制定應(yīng)采用“以原則為基礎(chǔ)的方法”PRINCIPLESBASEDAPPROACH，還是采用“以規(guī)則為基礎(chǔ)的方法”RULESBASEDAPPROACH的討論。前者以美國(guó)會(huì)計(jì)準(zhǔn)則為代表，后者則以國(guó)際會(huì)計(jì)準(zhǔn)則為代表。會(huì)計(jì)準(zhǔn)則國(guó)際化究竟是指對(duì)美國(guó)會(huì)計(jì)準(zhǔn)則的靠近，還是對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則的借鑒，對(duì)不同的國(guó)家或地區(qū)有著不同的選擇。但不可否認(rèn)的是，更多的國(guó)家或地區(qū)選擇了以國(guó)際會(huì)計(jì)準(zhǔn)則為國(guó)際化的終極目標(biāo)，其中也包括我國(guó)的大陸和臺(tái)灣。一直以來(lái)，中國(guó)大陸會(huì)計(jì)準(zhǔn)則的制定都密切注視國(guó)際會(huì)計(jì)準(zhǔn)則的動(dòng)向，在制訂38項(xiàng)新會(huì)計(jì)準(zhǔn)則時(shí)也充分體現(xiàn)了與國(guó)際準(zhǔn)則的趨同?！拔磥?lái)全球發(fā)展的一個(gè)重要趨勢(shì)是全世界最終將使用統(tǒng)一的財(cái)務(wù)報(bào)告語(yǔ)言，越來(lái)越多國(guó)家的企業(yè)正在從會(huì)計(jì)語(yǔ)言全球化中獲益?，F(xiàn)在，我很高興中國(guó)也已加入了我們的‘國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則俱樂(lè)部’?！?007年7月，在北京訪問(wèn)的國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)主席戴維嗪迪如此評(píng)價(jià)大陸新會(huì)計(jì)準(zhǔn)則。而臺(tái)灣會(huì)計(jì)準(zhǔn)則最初的制定深受美國(guó)會(huì)計(jì)準(zhǔn)則的影響，隨著采用國(guó)際會(huì)計(jì)準(zhǔn)則的國(guó)家和地區(qū)的增多，其準(zhǔn)則的制定和修改在1999年開(kāi)始轉(zhuǎn)向參照國(guó)際會(huì)計(jì)準(zhǔn)則。本文擬就一個(gè)國(guó)家的兩個(gè)地區(qū)會(huì)計(jì)準(zhǔn)則國(guó)際化的路徑和趨同程度做一個(gè)比較，以期望拋磚引玉，能引起學(xué)術(shù)界對(duì)兩岸會(huì)計(jì)準(zhǔn)則協(xié)調(diào)和國(guó)際化的探討。關(guān)鍵詞兩岸、會(huì)計(jì)準(zhǔn)則、協(xié)調(diào)、國(guó)際化

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簡(jiǎn)介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文THESISOFMASTERDEGREE論文題目現(xiàn)行會(huì)計(jì)準(zhǔn)則下上市公司盈余操縱及審計(jì)對(duì)策研究院系金鹽堂瞳專業(yè)金鹽堂學(xué)號(hào)2008100350作者揚(yáng)塞登指導(dǎo)教師絲國(guó)塑塹鏖差塾撞完成日期2011．06．07首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文現(xiàn)行會(huì)計(jì)準(zhǔn)則下上市公司盈余操縱及審計(jì)對(duì)策研究摘要在我國(guó)，盈余操縱在上市公司中廣泛存在，上市公司盈余操縱的問(wèn)題也日益嚴(yán)重，這種行為不僅損害了廣大投資者的利益，而且影響了我國(guó)證券市場(chǎng)的規(guī)范運(yùn)作，不利于國(guó)民經(jīng)濟(jì)的持續(xù)健康發(fā)展。論文比較了國(guó)內(nèi)外專家學(xué)者關(guān)于盈余操縱的主要論述，系統(tǒng)分析了現(xiàn)行會(huì)計(jì)準(zhǔn)則對(duì)上市公司盈余操縱的限制，上市公司盈余操縱的動(dòng)機(jī)及常用的手段?？陀^評(píng)價(jià)了現(xiàn)行準(zhǔn)則對(duì)上市公司盈余操縱的影響現(xiàn)行準(zhǔn)則一定程度上可以抑制盈余操縱行為的發(fā)生，但由于會(huì)計(jì)準(zhǔn)則本身仍具有不完善之處，使得上市公司又溢出了不同于以往的盈余操縱手法，現(xiàn)行的會(huì)計(jì)準(zhǔn)則仍然需進(jìn)一步完善，以更好的發(fā)揮對(duì)上市公司盈余操縱行為的規(guī)范作用。最后論文結(jié)合已有的研究成果，提出了從審計(jì)內(nèi)容、審計(jì)方法和在審計(jì)實(shí)務(wù)中不斷提高審計(jì)人員的整體素質(zhì)三方面來(lái)應(yīng)對(duì)上市公司盈余操縱的具體方法，以提高審計(jì)質(zhì)量，建立一套比較系統(tǒng)、完善的審計(jì)對(duì)策，來(lái)防范上市公司的盈余操縱行為，規(guī)范資本市場(chǎng)的監(jiān)管制度，從而促進(jìn)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的健康發(fā)展。關(guān)鍵詞上市公司盈余操縱審計(jì)對(duì)策

簡(jiǎn)介：國(guó)內(nèi)圖書分類號(hào)F2756國(guó)際圖書分類號(hào)西南交通大學(xué)研究生學(xué)位論文密級(jí)公開(kāi)新會(huì)計(jì)準(zhǔn)則下上市銀行資產(chǎn)負(fù)債管理探索研究年級(jí)2QQ膛主班姓名刻丞明申請(qǐng)學(xué)位級(jí)別亟專業(yè)工直筐理指導(dǎo)老師王建夔二零一二年四月十二日西南交通大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定，同意學(xué)校保留并向國(guó)家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)西南交通大學(xué)可以將本論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)印手段保存和匯編本學(xué)位論文。本學(xué)位論文屬于1保密口，在年解密后適用本授權(quán)書；2不保薔√使用本授權(quán)書。請(qǐng)?jiān)谝陨戏娇騼?nèi)打‘‘、，“學(xué)位論文作者簽名愛(ài)I嗍指導(dǎo)老9幣I’’日期夕口胗午多月7目日期卅。6。7

簡(jiǎn)介：學(xué)校代號(hào)10536學(xué)號(hào)12107040619分類號(hào)F230密級(jí)公開(kāi)碩士學(xué)位論文小企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行效果影響小企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行效果影響因素研究因素研究學(xué)位申請(qǐng)人姓名趙鳴姣所在學(xué)院經(jīng)濟(jì)與管理學(xué)院指導(dǎo)老師文亮教授學(xué)科專業(yè)工商管理（會(huì)計(jì)學(xué)）研究方向會(huì)計(jì)理論與實(shí)務(wù)論文提交日期2015年5月RESEARCHONDETERMINANTSOFIMPLEMENTATIONEFFECTOFACCOUNTINGSTARDSFSMALLENTERPRISESBYZHAOMINGJIAOBMCHANGSHAUNIVERSITYOFSCIENCETECHNOLOGY2012ATHESISSUBMITTEDINPARTIALSATISFACTIONOFTHEREQUIREMENTSFTHEDEGREEOFMASTEROFMANAGEMENTINBUSINESSADMINISTRATIONINCHANGSHAUNIVERSITYOFSCIENCETECHNOLOGYSUPERVISPROFESSWENLIANGMAY2015

簡(jiǎn)介：北京化工大學(xué)碩士學(xué)位論文新企業(yè)會(huì)計(jì)準(zhǔn)則下盈余質(zhì)量評(píng)價(jià)實(shí)證研究姓名龔秀麗申請(qǐng)學(xué)位級(jí)別碩士專業(yè)技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師程小可20090416北京化工大學(xué)碩士學(xué)位論文投資收益、營(yíng)業(yè)外收支凈額等與公司股票價(jià)格及回報(bào)呈顯著的正的或負(fù)的相關(guān)性，說(shuō)明盈余質(zhì)量相關(guān)指標(biāo)能夠?qū)ι鲜泄緝r(jià)值產(chǎn)生影響，顯示了盈余質(zhì)量分析在證券投資決策中的有效性。研究結(jié)果還表明，我國(guó)上市公司盈余質(zhì)量不高，且我國(guó)投資者對(duì)盈余質(zhì)量的評(píng)價(jià)和分析尚欠缺足夠理性，為此筆者提出了一些相關(guān)建議和措施。關(guān)鍵詞盈余質(zhì)量，盈余結(jié)構(gòu)，價(jià)值相關(guān)性，全面收益，總括盈余，盈余分解Ⅱ