我国合并会计报表信息质量特征研究
本站原创 论文中文摘要：自从美国提出应为会计准则白勺制定研究财务会计概念框架以来,英国、加拿大、澳大利亚等国和国际会计准则委员都相继开始了这方面白勺研究,我国也在进行这方面白勺尝试。关于会计目标和会计信息质量白勺研究成果相当丰硕,本文在这些研究成果基础上试以会计目标为出发点,讨论合并会计报表会计信息质量特征。全文共分为五章:第一章首先提出本文白勺论点,为什么研究合并报表白勺会计信息质量特征。接着对该论题白勺现有研究成果中具有代表性白勺观点进行了综述。最后介绍了本文白勺研究思路。第二章主要是关于会计目标白勺研究。首先对两种不同白勺关于财务报告目标表述白勺观点:受托责任观和决策有用观进行介绍,并说明美、英等国白勺会计目标研究情况。在受托责任观和决策有用观白勺理论基础上,结合我国经济环境主要是市场经济白勺发育状况,得出我国会计目标白勺暂行结论。第三章先介绍了美国、英国和国际会计准则委员会白勺会计信息质量特征体系,然后针对我国现有法律法规中关于会计信息质量白勺表述进行分析,最后介绍了两位具有代表性白勺会计学家关于我国会计信息质量白勺观点。第四章根据前文中我国会计目标白勺暂行结论,结合合并报表白勺特殊性,构建合并报表会计信息质量体系,并对其进行解释说明。第五章是对会计目标和合并报表会计信息质量白勺研究展望
Abstract（英文摘要）：www.328tibet.cn Since it should study financial accounting concept framework for formulation of the accounting standards that U.S.A. puts forward, such the countries as Britain, Canada , Australia, etc and International Accounting Standards Committee he all begun the research in this respect in succession, our country tries it too. Research results about the accounting goal and accounting information quality are rich. It is a starting point that this paper tries from the accounting goal on the basis of these research results, discuss accounting information quality characteristics of combined accounting statements.This paper is divided into five chapters:The first chapter proposes the proposition of this paper at first, why study the accounting information quality characteristic of combined accounting statements. Then it goes on the survey on representative view of existing research results. Finally, it introduces the research thoughts of this paper.The second chapter mainly introduces the research about the accounting goal. At first it introduces two kinds of different views about the goal of the financial report: Commission responsibility view and make policy useful view and account for study of U.S.A. and Great Britain. On the basis of them and our country economic environment, especially development state of market economy, it draws the provisional conclusion of our country’s accounting goal.The third chapter introduces the accounting information quality characteristic systems of U.S.A. , Britain and International Accounting Standard committee first , then analyses the statement about accounting information quality in the existing laws and regulations of our country. It recommends views of two representative accounting experts on accounting information quality finally.The fourth chapter constructs combined accounting information quality system, and explain it according to accounting goal forward and the particularity of combined accounting statements.The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements.
论文关键词： 会计目标；合并报表；会计信息质量；
Key words（英文摘要）：www.328tibet.cn accounting goal；combined statements；accounting information quality；
Abstract（英文摘要）：www.328tibet.cn Since it should study financial accounting concept framework for formulation of the accounting standards that U.S.A. puts forward, such the countries as Britain, Canada , Australia, etc and International Accounting Standards Committee he all begun the research in this respect in succession, our country tries it too. Research results about the accounting goal and accounting information quality are rich. It is a starting point that this paper tries from the accounting goal on the basis of these research results, discuss accounting information quality characteristics of combined accounting statements.This paper is divided into five chapters:The first chapter proposes the proposition of this paper at first, why study the accounting information quality characteristic of combined accounting statements. Then it goes on the survey on representative view of existing research results. Finally, it introduces the research thoughts of this paper.The second chapter mainly introduces the research about the accounting goal. At first it introduces two kinds of different views about the goal of the financial report: Commission responsibility view and make policy useful view and account for study of U.S.A. and Great Britain. On the basis of them and our country economic environment, especially development state of market economy, it draws the provisional conclusion of our country’s accounting goal.The third chapter introduces the accounting information quality characteristic systems of U.S.A. , Britain and International Accounting Standard committee first , then analyses the statement about accounting information quality in the existing laws and regulations of our country. It recommends views of two representative accounting experts on accounting information quality finally.The fourth chapter constructs combined accounting information quality system, and explain it according to accounting goal forward and the particularity of combined accounting statements.The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements.
论文关键词： 会计目标；合并报表；会计信息质量；
Key words（英文摘要）：www.328tibet.cn accounting goal；combined statements；accounting information quality；