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

簡介：武漢工程大學(xué)碩士學(xué)位論文新企業(yè)會計準(zhǔn)則下公允價值在我國上市公司中應(yīng)用研究姓名陳景花申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師張國柱20090501ABSTRACTABSTRACTAPPLICATIONOFFAIRVALUEINACCOUNTINGISTHEHOTISSUEOFRESEARCHINNATIONALACCOUNTINGFIELDATTIMECHINESEACCOUNTINGSTANDARDSHASBEENINTRODUCEDFAIRVALUEMEASUREMENTSINCE1997WEHAVEEXPERIENCEDTHREESTAGESOFADVOCATING，AVOIDANCEANDREINTRODUCTIONSINCEFEBRUARY15，2006，OURCOUNTRYPROMULGATEDTHENEWACCOUNTINGSTANDARDSANDINTRODUCEDFAIRVALUEINTHELARGESCALE，RESEARCHONTHEFAIRVALUEOFOURCOUNTRYBECOMEAHOTCHALLENGINGANDDIFFICULTPROBLEMSONCEAGAINJANUARY1，2007IMPLEMENTATIONOFNEWACCOUNTINGSTANDARDSINCHINA，WHATARETHEIMPACTSAFTERTHEINTRODUCTIONOFFAIRVALUEATTHEPRACTICALAPPLICATION，ALSOWHATPROBLEMSEXISTANDHOWTOSOLVETHESEPROBLEMSBASEDONTHEABOVEQUESTIONS，THEREARESOMEAPPLICATIONOFRESEARCHESONFAIRVALUEOFLISTEDCOMPANIESINOURCOUNTRYUNDERTHENEWACCOUNTINGSTANDARDSATTHEKNOWNTHEORETICALFOUNDATION，ICOMBINEDTHEUSEOFNORMATIVERESEARCHANDEMPIRICALRESEARCHMETHODINTHISPAPER，F(xiàn)IRSTOFALL，DISCUSSEDFAIRVALUEOFTHERELEVANTTHEORIES；AND，MAINLYFROMSPECIFICASPECTSOFTHENEWACCOUNTINGSTANDARDSSUCHASINVESTMENTREALESTATE，NONMONETARYASSETSINEXCHANGE，DEBTRESTRUCTURINGANDFINANCIALINSTRUMENT，THETWOSTOCKMARKETSSHENZHENANDSHANGHAI，TO120IN2007ANNUALREPORTASTHESTUDY，THEPRACTICALAPPLICATIONOFFAIRVALUEINLISTEDCOMPANIESASTHEEMPIRICALANALYSIS，SUMMEDUPITSIMPACTSANDPROBLEMS，INEVITABLEPROFITMANIPULATION，RISKMANAGEMENT，THEAPPLICATIONOFFAIRVALUEOFTHESELECTION，OPERATIONALANDIMPLEMENTATIONCOSTSANDSOONANDANALYZETHECAUSESOFPROBLEMANDDEALWITHTHESEPROBLEMS，THECORRESPONDINGSOLUTIONKEYWORDSFAIRVALUE；INVESTMENTREALESTATE；NONMONETARYASSETSIN

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簡介：中國石油大學(xué)（華東）碩士學(xué)位論文新會計準(zhǔn)則下合并財務(wù)報表編制問題研究姓名宮樹強申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師孫瑞華20090501STUDYONTHEPREPARATIONPROBLEMABOUTTHECONSOLIDATEDFINANCIALSTATEMENTUNDERTHENEWACCOUNTINGSTANDARDGONGSHUQIANGBUSINESSADMINISTRATIONDIRECTEDBYPROF．SUNRUIHUAABSTRACTTHEPREPARATIONOFTHECONSOLIDATEDFINANCIALSTATEMENTISSTUDYINGTHATHOWTODRAWUPTHECONSOLIDATEDFINANCIALSTATEMENTINORDERTOMAKINGTHEINDIVIDUALFINANCIALSTATEMENTOFCOMPANYSCIENTIFICALLYCONSOLIDATED．ITREFLECTSREALLYANDFULLYACOMPLETEPROBLEMOFANENTERPRISEGROUP．SOASTOIMPROVETHERELIABILITYANDRELEVANCEOFFINANCIALCOMBINEDSTATEMENT．SINCEITAPPEAREDTWOCENTURIESAGOASABRANCHOFTHEACCOUNTING，ITPLAYSAMOREANDMOREIMPORTANTROLEINACCOUNTINGTHEORYANDPRACTICE，ONTHEMEANWHILEBECOMESONEOFTHEIMPORTANTQUESTIONSFORSTUDYINTHEFIELDOFTHEINTERNATIONALACCOUNTING．THEMINISTRYOFFINANCEOFCHINAISSUED38SPECIFICACCOUNTINGSTANDARDSIN2006．THENO．33INTHEENTERPRISEACCOUNTINGSTANDARD?THECONSOLIDATEDFINANCIALSTATEMENT，THENO．2INTHEENTERPRISEACCOUNTINGSTANDARD?一THELONGTERMEQUITYINVESTMENTANDTHENO．20INTHEENTERPRISEACCOUNTINGSTANDARDTHEBUSINESSCOMBINATIONSALERELATEDTOTHECONSOLIDATEDFINANCIALSTATEMENT．THENEWACCOUNTINGSTANDARDSLEARNEDFROMTHE．NEWGUIDELINESISSUEDBYTHEINTERNATIONALACCOUNTINGSTANDARDSANDTHEAMERICAFINANCIALACCOUNTINGSTANDARDS．ATTHEBASEDONSTUDYINGCOMPREHENSIVEOURCOUNTRYCONDITION，ITSUMMEDUPOURGAINSANDLOSSESINTHEBUSINESSCOMBINATIONANDTHEACCOUNTINGTREATMENTSABOUTCONSOLIDATEDFINANCIALSTATEMENT．THEPROMULGATIONOFTHENEWGUIDELINES，COMPLYWITHTHEINTERNATIONALTRENDOFCONVERGENCE，TOACHIEVEAHISTORICBREAKTHROUGH．CHANGETHECRITERIAFORTHELARGER,FORTHEPREPARATIONOFFINANCIALSTATEMENTSTHEIMPACTOFAGREATQUESTION．THISPAPER，F(xiàn)IRSTLY，INTRODUCESTHECLASSICALTHEORYOFTHEFINANCIALCOMBINEDSTATEMENTPROGRAMANDTHEOLDANDNEWCOMPARISONOFIT．SECONDLY,ITINTRODUCESTHECURRENTPROBLEMSOFTHENEWACCOUNTINGSTANDARDOFFINANCIALCOMBINEDSTATEMENTINCHINASOASTOPROVIDESOMEGUIDANCEFORTHEIMPLEMENTATIONFORTHENEWACCOUNTINGSTANDARDOFFINANCIALCOMBINEDSTATEMENT．KEYWORDSACCOUNTINGSTANDARD，PARENTCOMPANY,SUBSIDIARYCOMPANY,FINANCIALCOMBINEDSTATEMENTIJ

簡介：東北師范大學(xué)碩士學(xué)位論文新會計準(zhǔn)則對于上市公司凈利潤的影響分析姓名王婧申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師宋英慧20090501ABSTRACTMINISTRYOFFINANCERELEASEDOFFICIALLYTHENEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONFEBRUARY15M2006，INCLUDINGONEBASICSTANDARDANDTHIRTYEIGHTSPECIFICSTANDARDS，WHICHHASBECOMEAMILESTONEOFCHINESEACCOUNTINGDEVELOPMENTHISTORYANDINDICATESTHEPRELIMINARYACCOMPLISHMENTOFLAUNCHINGTHEACCOUNTINGSTANDARDFORENTERPRISESTHEFINANCIALTSUNAMISWEPTOVERTHEWORLDECONOMYSINCE2008MANYFIRMSESPECIALLYLISTEDCOMPANIESINCHINA，HAVEBEENAFFECTEDBYTHISECONOMICCRISISBECAUSEOFTHAT，ASSETSVALUESHRINKSHEAVILYANDBUSINESSPERFORMANCEGOESWITHABIGSLUMPTHISTRANSITIONBESIDESPOORECONOMICENVIRONMENTMAKESITNECESSARYANDPOSSIBLEFORTHESECOMPANIESWHOHAVEPOORBUSINESSPERFORMANCESTOCONCEALANDBEAUTIFYTHEDIFFICULTFINANCIALSITUATIONTHENETINCOMEOFLISTEDCOMPANIESMAYTURNDEFICITTOPROFITORTURNPROFITTODEFICITIUSTBECAUSEOFSTANDARD’STRANSITIONIFGOVERNMENT’SSUPERVISIONISNOTAPPROPRIATETHEREFORE，ITISOBVIOUSTHATRESEARCHINGTHEIMPACTOFNEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONNETINCOMEOFLISTEDCOMPANIESISSIGNIFICANTFIRSTLYTHEPAPERSUMSUPASERIESOFDOMESTICANDABOARDDOCUMENTS，ANDANALYZESTHEIMPACTOFNEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISESONNETINCOMEOFLISTEDCOMPANIESWITHDESCRIPTIVEEXPRESSIONSECONDLYTHEPAPERCOMPARESTHESPECIFICSTANDARDSBETWEENTHEFORMERANDTHENEWSUCHASINCOMETAX，RECOGNITIONANDMEASUREMENTOFFINANCIALINSTRNMENTS，IMPAIRMENTOFASSETS，DEBTRESTRUCTURINGSITALSOANALYZESANDDESCRIBESTHEOVERALLIMPACTOFTHENEWSTANDARDSOILTHENETINCOMEOFLISTEDCOMPANIESWITHAUTHENTICCASESFROMLISTEDCOMPANIESATLASTITSUMMARIZESSEVERALCOUNTERMEASURESWHENNEWSTANDARDSAREPUTINTOPRACTICETHISPAPERANALYZESREALCASESDEEPLYANDITISEASYTOFINDOUTEFFECTSWHENASPECIFICSTANDARDISPUTINTOPRACTICE，ANDOBTAINREASONSFORTHESECHANGESTHISPAPERJUSTANALYZESTHEEFFECTONNETINCOMEOFLISTEDCOMPANIES，SOTHISANGLEISALITTLENALTOWWHATISMORE，ALLCASESQUOTEDINTHISPAPERAREINDIVIDUALCASES；ITCANIUSTDESCRIBETHEEFFECTOFSPECIFICSTANDARDSONTHEINDIVIDUALCOMPANIESNOTTHEWHOLEINDUSTRYKEYWORDSTHENEWACCOUNTINGSTANDARDFORBUSINESSENTERPRISES；LISTEDCOMPANIES；NETINCOME；IMPACTANALYSISN

簡介：河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文新會計準(zhǔn)則下合并商譽問題研究姓名石帆申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師申富平20090501河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文II定，論述了我國實施減值測試存在的主要問題，并提出了規(guī)范減值測試法的對策。關(guān)鍵詞自創(chuàng)商譽，合并商譽，負(fù)商譽，系統(tǒng)攤銷法，減值測試法

簡介：云南財經(jīng)大學(xué)碩士學(xué)位論文新企業(yè)會計準(zhǔn)則與會計信息質(zhì)量的關(guān)系及影響研究姓名柳艷申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師佘曉燕20081201ABSTRAITABSTRACTLOOKINGBACKTOTHECHINESECAPITALMARKETEXPERIENCEOFMORETHAN10YEARS，THATRAINSANDWINDSPROCESS，THEBIGCASESPILEUPONEAFTERANOTHER，”ACCOUNTINGRECORD”O(jiān)FTHEPROFITSTURNSINTO”THEACCOUNTINGCREATE”O(jiān)FTHEPROFITSACCOUNTINGINFORMATIONLOSETEALLYHAVEALREADYBECOMETHECANCERTHATISHINDRANCETHECAPITALMARKETTOHAVETHEPREFACEDEVELOPMENTHEALTHILY，THISPROBLEMOFACCOUNTINGINFORMATIONQUALITYISHIGHLYANTICIPATEDALREADY，LIFTINGUPTHEARGUMENTMATTERAGENDATHEENTERPRISEACCOUNTINGSTANDARDSISAKINDOFTECHNIQUENORMONTHEINFORMATIONQUALITYCONTROLLING，ISTHEBASISOFACCOUNTINGINFORMATIONQUALITYINFOUNDATIONANDEXPOSUREACCOMPANYINGWITH2006NEWENTERPRISEACCOUNTINGSTANDARDSCARRYINGOUT，ITHASIMPORTANTTHEORIESMEANINGANDPRACTICALVALUETHATRESEARCHINGONTHERELATIONANDINFLUENCEBETWEENNEWACCOUNTINGSTANDARDSANDACCOUNTINGINFORMATIONQUALITYDRAWINGLESSONSFROMTHERELATEDRESEARCHRESULTSATHOMEANDABROAD，THISTEXTADOPTSNORMATIVERESEARCHANDPOSITIVERESEARCHCOMBINEDTOGETHERANDLAUNCHESTEXTUALTREATISEFIRSTLY，THETHEORETICALANALYSISTOTHEESTABLISHMENTANDCHANGEOFENTERPRISEACCOUNTINGSTANDARDSINCHINABASEDONCONCLUDINGANDINDUCINGTHEMODELANDCHARACTERSOFENTERPRISEACCOUNTINGSTANDARDSMAKING，THEAUTHORDEFINESTHECONTENTSOFACCOUNTINGSTANDARDSINCHINAANDINDUCETHEDYNAMICSTATEOFDEVELOPMENT；THENRESEARCHONTHECHANGEOFENTERPRISEACCOUNTINGSTANDARDSCOMBINEDWITHTHESYSTEMECONOMICSSECONDLY，BASEDONDEFININGACCOUNTINGINFORMATIONQUALITYCHARACTERISTICANDDIALECTICALANALYSISTHETWOGREATESTCHARACTERISTICSOFCREDIBILITYANDRELATIVITYACCOUNTINGINFORMATIONQUALITY，ARGUETHERELATIONBETWEENENTERPRISEACCOUNTINGSTANDARDSASANINSTITUTIONALARRANGEMENTANDACCOUNTINGINFORMATIONQUALITYONTHEBASISOFABOVETHEORETICALANALYSIS，EMPHASIZEONTHENEWENTERPRISEACCOUNTINGSTANDARDSTOTHEINFLUENCEOFACCOUNTINGINFORMATIONQUALITYTHENEWENTERPRISEII

簡介：公允價值計量的應(yīng)用及其影響研究基于廣東省上市公司2007年執(zhí)行新會計準(zhǔn)則的情況ONTHEAPPLICATIONANDINFLUENCEOFFAIRVALUEMEASUREMENTBASEDONTHEENFORCEMENTOFNEWACCOUNTINGSTANDARDSFORLISTEDCOMPANIESOFGUANGDONGPROVINCEIN2007專業(yè)會計學(xué)申請人李瑕指導(dǎo)教師譚勁松教授答辯委員會成員簽名主席成員0C2669原創(chuàng)性聲明本人鄭重聲明所呈交的學(xué)位論文，是本人在導(dǎo)師的指導(dǎo)下，獨立進(jìn)行研究工作所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫過的作品成果。對本文的研究做出重要貢獻(xiàn)的個人和集體，均已在文中以明確方式標(biāo)明。本人完全意識到本聲明的法律結(jié)果由本人承擔(dān)。學(xué)位論文作者簽名舍根HFT羽C≥儼∥月弓日學(xué)位論文使用授權(quán)聲明本人完全了解中山大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即學(xué)校有權(quán)保留學(xué)位論文并向國家主管部門或其指定機構(gòu)送交論文的電子版和紙質(zhì)版，有權(quán)將學(xué)位論文用于非贏利目的的少量復(fù)制并允許論文進(jìn)入學(xué)校圖書館、院系資料室被查閱，有權(quán)將學(xué)位論文的內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用復(fù)ELI縮印或其他方法保存學(xué)位論文。學(xué)位論文作者簽名李鄉(xiāng)孽日期占1年多月多日日

簡介：首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文新會計準(zhǔn)則下企業(yè)合并商譽確認(rèn)和計量問題研究姓名米琰申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉文輝20090601首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文新會計準(zhǔn)則下企業(yè)合并商譽確認(rèn)和計量問題研究IIABSTRACTGOODWILLHASALWAYSBEENASECTOFACCOUNTINGTHEYFOCUSTHISARTICLEFIRSTLYINTRODUCESEACHKINDOFGOODWILLCONCEPTSATTEMPTINGTOBECLEARABOUTTHECONNOTATIONOFGOODWILLINVIEWOFTHEFACTTHATTHECOSTOFINTERNALLYGENERATEDGOODWILLCANNOTBEMEASUREDRELIABLYTHEAUTHESTABLISHESTHEARTICLEONLYTOBERESTRICTEDINTHECONSOLIDATIONGOODWILLEMPHASIZESONTHEDISCUSSINGTHEMEASUREMENTOFCONSOLIDATIONGOODWILLTHENTHISARTICLECOMPARESTHEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLFROMTHECHINESETOFEIGNANALYZESDIFFERENCETHROUGHINTRODUCEDEACHHISTICALEVOLUTIONITHASMAINLYEDTHEAMERICANACCOUNTINGSTARDSTHEINTERNATIONALACCOUNTINGSTARDSASTHECOMPARISONRESEARCHOBJECTSBECAUSETHESETWOSIDESHAVEGOODSTARTONTHECONSOLIDATIONGOODWILLRESEARCHTHETHEYAREALREADYMATUREDMEOVERTHESTARDSALREADYTENDSTOBEBASICALLYCONSISTENTRELATIVELYINOURCOUNTRYCONSOLIDATIONGOODWILLACCOUNTINGSTARDSEXPERIENCEDFROMUNMATUREDTOMATURITYFROMCONFUSIONTOUNIFIEDDEVELOPMENTPROCESSTHROUGHSTUDYINGMANYOVERSEASADVANCEDEXPERIENCESSIMULTANEOUSLYRETAININGCERTAINCHINESEACTERISTICCHINESEACCOUNTINGSTARDSABOUTCONSOLIDATIONGOODWILLHASFINALLYCONVERGENTTOTHEINTERNATIONALSTARDSBECAUSENEWACCOUNTINGSTARDSHAVEMADETHESIGNIFICANTADJUSTMENTREGARDINGTHECONSOLIDATIONGOODWILLTHEREFETHISARTICLEALSOEMPHATICALLYDISCUSSESTHECHANGEOFCONSOLIDATIONGOODWILLINTHENEWACCOUNTINGSTARDSFIRSTPARTDISCUSSESTHEDIFFERENTCONSOLIDATIONTHEYREGARDINGTHECONSOLIDATIONGOODWILLCHINESEACCOUNTINGSTARDSUTILIZESSEVERALKINDSOFCONSOLIDATIONTHEYWHICHENABLESTHECOMPUTATIONRESULTSOFCONSOLIDATIONGOODWILLMEREFLECTINGTHESCIENTIFICNATURETHESECONDPARTINTRODUCESTHEINITIALFOLLOWINGMEASUREMENTOFCONSOLIDATIONGOODWILLTHEUTILIZATIONOFTHEFAIRVALUERELATEDKNOWLEDGETHESIMPLECOMMENTARYTOTHEGOODWILLMEASUREMENTMETHODTHISARTICLECENAMELYTHISARTICLEINNOVATIONSPOTISTHEEMPIRICALANALYSISONBELISTEDANNUALREPTDATAATTEMPTINGTOCONFIRMTHENATUREOFGOODWILLTHEENTERPRISESINFLUENCEFROMTHECHANGEOFNEWACCOUNTINGSTARDSFIRSTLYTHROUGHSTATISTICALLYANALYZINGTHEWEIGHTINGROACHANGEIN169LISTEDCOMPANIESFROM1999TO2007THEAUTHBELIEVESTHATTHEGOODWILLWHICHDETERMINEDINTHEBUSINESSCOMBINATIONDOESN’TBRINGTHESOCALLEDSUPERIEARNINGSFTHEENTERPRISEWHICHNAMELYCOULDNOTMANIFESTTHENATUREOFTHEGOODWILLBUTBECAUSETHEIONTHECOMPUTATIONOFVARIABLESARERESTRICTEDTOTHEOBJECTIVEFACTSTHERESULTSEEMSNOTTOHAVETHECOMPLETEPERSUASIVEPOWERTHENTHROUGH

簡介：蘭州理工大學(xué)碩士學(xué)位論文我國會計準(zhǔn)則變遷的博弈分析姓名張磊申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王正軍20090424我國會計準(zhǔn)則變遷的博弈分析ABSTRACTSINCE1978CHINAHASSEENAGREATREFORMOFECONOMICSYSTEM，ANDFOUNDEDTHESYSTEMOFSOCIALISTICMARKETECONOMYOFTHECHINESEINTHETRANSFORMATIONFROMPLANNEDECONOMYTOMARKETECONOMYTHEREHASBEENAGREATCHANGEINTHEACCOUNTINGSYSTEMOFCHINAITISINSUCHASOCIALENVIRONMENTTHATTHEACCOUNTINGSYSTEMOFCHINACOMESINTOBEING，DEVELOPSANDPERFECTSGRADUALLYINTHISTHESIS，WITHTHEDISCUSSINGOFTHEEVOLVEMENTOFTHECHINESEACCOUNTINGRULEANDTHECHARACTERSOFIT，ANDBASEDONTHETHEORYOFINSTITUTIONALCHANGEANDGAMETHEORY，ITRYTOGIVEANALLAROUNDANALYSISOFTHECHANGEOFTHECHINESERULEOFACCOUNTINGINTHETHESIS，IINVESTIGATETHECHARACTERSOFTHEACCOUNTINGINSTITUTIONOFCHINAVIAITSHISTORICALPROGRESSFIRSTLYNEXTIANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINAESPECIALLY1WANTTOINDICATETHEPUBLICFINANCEISALLIMPORTANTFACTOROFPUSHINGTHECHANGESINTHERULEOFCHINESEACCOUNTINGBYCONSIDERINGTHEGOVERNMENTASONEOFTHEMOSTIMPORTANTPARTICIPANTANDTHERULEOFACCOUNTINGASCOUNTERBALANCERESULTS，ITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYBYVIRTUESOMERELEVANTDATES，ITRYTOPOSITIVETHEASSUMPTIONTHATTHEGOVERNMENT，ASONEOFTHEINTERESTGROUP，HASTAKENPARTINTHEMAKINGANDSTRONGLYAFFECTEDTHETRANSFORMATIONOFTHERULEOFACCOUNTINGINCHINAONTHEBASISOFTHEABOVECONCLUSIONS，ITRYMYBESTTOGIVESOMEADVICESABOUTHOWTODEVELOPTHECHINESERULEOFACCOUNTINGINTHEFUTUREATLASTANYWAY，THEPAPERHASFOLLOWINGNEWSIGHTSFIRSTLY，IANALYZETHEMAINREASONSFORTHECHANGEOFTHEACCOUNTINGRULEOFCHINABYTHETHEORYOFINSTITUTIONALCHANGESECONDLYITRYTOESTABLISHAGAMEMODELOFTHECHINESERULEOFACCOUNTINGVIAEVOLUTIONARYGAMETHEORYANDPOSITIVEMYASSUMPTIONKEYWORDSACCOUNTINGSTANDARD，INSTITUTIONALCHANGE，THEGAMETHEORYGOVERNMENTH

簡介：天津商業(yè)大學(xué)碩士學(xué)位論文關(guān)于上市公司職工福利費新舊會計準(zhǔn)則的比較研究姓名楊莉申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師孫玉甫20090501ABSTRACTABSTRACTFORMULATEACCOUNTINGSTANDARDSMUSTTAKEINTOACCOUNTTHEVARIOUSINTERESTGROUPSTOWEIGHTHEBENEFITSTHATAIMTODETERMINETHEFORMULATIONOFGUIDELINESINTHISPAPER，THEFORMULATIONOFACCOUNTINGSTANDARDSOFCHINA’SGOALISDIVIDEDINTOINTERESTSOFTHEGOVERNMENTANDTHEPUBLICBENEFITSANDWASSELECTEDFORTHETWOINTERESTGROUPSONBEHALFOFTHETYPICALREPRESENTATIVEOFTHESTATEOWNEDANDSTATEHOLDINGENTERPRISES，ASWELLASNONSTATEOWNEDHOLDINGENTERPRISESAMONGTHEM，THE”GOVERNMENTINTEREST”INCHINAUNDERTHESPECIALMEANINGOFTHESITUATIONWASDESCRIBEDTHESECONDPARTOFTHETHESISOFSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHECRITERIAFORACOMPARATIVESTUDYOFOLDANDNEWINTRODUCEDTHEWELFAREOFWORKERSATTHENEWANDOLDOFDIFFERENTCRITERIA，INCLUDINGTHEOLDCRITERIAOFWELFAREWORKERS，ASWELLASTHELIMITATIONSOFTHEPROVISIONSOFTHENEWGUIDELINESPROVIDEDFORTHEEMPLOYEEWELFAREPRACTICALSIGNIFICANCEBYCHOOSINGATYPICAL11LISTEDCOMPANIESINRECENTYEARS，DETAILEDDATAWERECOMPAREDATTHESAMETIME，COMPARATIVESTUDYOFTHISARTICLEALSODISCUSSESTHEPROCESSOFTHEECONOMICCONSEQUENCESOFTHENEWGUIDELINES，THESOCALLED”TRACHEOTOMY”一”THEECONOMICCONSEQUENCESOFANEUTRAL，””BENIGNECONOMICCONSEQUENCES’’AND”ECONOMICCONSEQUENCESOFTHEVICIOUS’’ANDFROMTHEPERSPECTIVEOFMACROECONOMICCONSEQUENCESOFBOTHPOSITIVEANDNEGATIVEPERFORMANCETHELASTPARTOFTHETHESISACCORDINGTOSTATEOWNEDANDSTATEHOLDINGENTERPRISESANDNONSTATEHOLDINGENTERPRISESUNDERTHECRITERIAFORWELFAREATTHEOLDANDTHENEWCHANGESINTHESITUATIONPOINTEDOUTTHEPROSANDCONSOFTHENEWGUIDELINESANDCRITERIAPUTFORWARDAPROPOSEDTWOGOALTHEORYKEYWORDSACCOUNTANTSTANDARDS；SETTINGGOALS；EMPLOYEEWELFARE；ECONOMICCONSEQUENCES

簡介：廈門大學(xué)博士學(xué)位論文新企業(yè)會計準(zhǔn)則實施效果研究基于價值相關(guān)性和資本成本的視角姓名徐莉莎申請學(xué)位級別博士專業(yè)會計學(xué)指導(dǎo)教師吳水澎20090401ABSTRACTTHENEWCHINA’SACCOUNTINGSTANDARDSCASWENTINTOEFFECTINTHELISTEDCOMPANIESSINCEJAN1ST，2007THENEWCASACCORDSWITHTHEINTEMATIONALACCOUNTINGCONVERGENCEANDTHEECONOMICENVIRONMENTSOFCHINAFURTHERMORE，THENEWCASISWIDELYAPPROBATEDINTHEWORLDANDISHIGHQUALITYWHATHAVETHENEWCASBROUGHTTOUSTHISQUESTIONISRECEIVEDMUCHMORECONCERNANDISTHEPURPOSEOFTHISDISSERTATIONFIRSTLY，THISDISSERTATIONUSESNORMATIVERESEARCHMETHODSTOANALYZETHERELATEDQUESTIONS，SUCHASACCOUNTINGINFORMATIONDISCLOSURE，ACCOUNTINGREGULATIONTHEORY，ACCOUNTINGSTANDARDSANDTHEINFLUENCEOFACCOUNTINGSTANDARDSONCORPORATIONSANDCAPITALMARKET，ETCTHEANALYSISILLUSTRATETHATHIGHQUALITYACCOUNTINGSTANDARDISTHEMOSTIMPORTANTGUARANTEEFOR11I曲一QUALITYACCOUNTINGINFORMATIONANDHIGHQUALITYACCOUNTINGINFORMATIONLEADSTOTHEMOREEFFECTIVERESOURCESALLOCATIONANDTHEREDUCTIONOFTHECOSTOFCAPITALINADDITION，HIGHQUALITYACCOUNTINGINFORMATIONCANHELPTHEMANAGEMENTTOMAKEINVESTMENTDECISIONSSECONDLY，ITTESTSTHATWHETHERTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDANDTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHEMPIRICALSTUDIESASFAIRVALUEISONEOFTHEDISTINCTIVEFEATURESOFTHENEWCAS，THISDISSERTATIONALSOPAYSATTENTIONONTHEINCREMENTALINFORMATIONCONTENTOFFAIRVALUEINTHEFIRSTPARTOFTHEEMPIRICALRESEARCH，ITMANIFESTSTHATTHERELIABILITYANDRELEVANCEOFACCOUNTINGINFORMATIONISINCREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHTHERELATIVEASSOCIATIONSTUDIES，ANDTHREEITEMS‘FAIRVALUEGAINSANDLOSSES’，‘TRADE’SFINANCIALASSETS’AND‘AVAILABLEFORSALEFINANCIALASSETS’HAVETHEINCREMENTALINFORMATIONCONTENTINTHESECONDPARTOFTHEEMPIRICALRESEARCH，ITUSESTWOKINDSOFMETHODSDIRECTESTIMATINGMETHODANDINDIRECTESTIMATINGMETHODTOESTIMATETHECOSTOFCAPITALITISPROVEDTHATTHECOSTOFCAPITALISDECREASEDAFTERTHEIMPLEMENTATIONOFTHENEWCASTHROUGHUNIVARIATETESTSANDMULTIPLEREGRESSIONANALYSISTHECONCLUSIONSOFTHISDISSERTATIONAREMEANINGFULNOTONLYFORTHENEWCASBUTALSOFORTHEINTERNATIONALACCOUNTINGSTANDARDSLITERATURESINADDITIONTONORMATIVERESEARCHMETHODS，THISDISSERTATIONUSESEMPIRICALRESEARCHMETHODSBESIDESTHEVALUERELEVANCERESEARCH，ITUSESTHECOSTOFCAPITALASTHEBENEFITOFTHE

簡介：首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文我國無形資產(chǎn)會計準(zhǔn)則存在的問題及改進(jìn)建議基于無形資產(chǎn)剩余使用期分析姓名苗誼卓申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉仲文20090301首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文我國無形資產(chǎn)會計準(zhǔn)則存在的問題及改進(jìn)建議IIABSTRACTTHEAUTHHADCOMPAREDTHECHINESEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPININTANGIBLEASSETSWITHINTERNATIONALACCOUNTINGSTARDSIASUSGAAPCANADIANGAAPHADRESEARCHEDOVERONEHUNDREDACCOUNTINGTHESESDISSERTATIONSININTANGIBLEASSETSSHEPROVIDEDTHEISSUESONCURRENTGAAPININTANGIBLEASSETSADVANCEDSUGGESTIONSTHEINTANGIBLEASSETSARETHEMAINPOWERINTHEDEVELOPINGINTELLECTUALECONOMYHOWEVERTHECURRENTGAAPISBASEDONTHETANGIBLEASSETSTHEFINANCIALSTATEMENTUSERSARENOTSATISFIEDABOUTTHECONTENTSOFTHEINTANGIBLEASSETREPTINGTHEAUTHHASRECOMMENDEDESTABLISHTHEGENERALLYACCEPTEDINTANGIBLEPRINCIPLESGAIPTOIMPROVETHEGAAPININTANGIBLEASSETSINTHEWLDTHEVALUEOFINTANGIBLEASSETSISSIGNIFICANTTOMEASURETHEMISAFFECTEDBYTHEIRREMAININGUSEFULLIVESTHEAUTHTOENHANCETHEACCURATEVALUATIONOFINTANGIBLEASSETSPROMOTEDTHEADVICEOFVALUINGINTANGIBLEASSETSBYDEVELOPEDMETHODSINCLUDINGTHEREMAININGUSEFULLIFEANALYSISADDITIONALLYOTHERPROPOSALSWEREPRESENTEDTOPREPARETHEOVERALLINFMATIONOFINTANGIBLEASSETSONTHEINTANGIBLEREPTSTHESEPROPOSALSINCLUDEDEVELOPINGTHECONCEPTOFINTANGIBLEASSETSEPARATINGLRIGHTOFUSEFROMINTANGIBLEASSETSIMPROVINGACCOUNTINGPROCESSESOFTHEEXPENDITUREOFRESEARCHDEVELOPMENTTHEDISBURSEMENTAFTERCAPITALIZEDIMPROVINGTHEAMTIZATIONMETHODSKEYWDSINTANGIBLEASSETSGENERALLYACCEPTEDINTANGIBLEPRINCIPLESREMAININGUSEFULLIFE

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