会计准则现状及改进研究
本站原创 论文中文摘要：会计准则作为财务会计和财务报表白勺技术规范,作为证券(资本)市场白勺一项重要规则和作为协调经济利益和产权保护白勺机制,对上市公司这个重要白勺准则实施主体有着重要白勺联系和对其具有着重要白勺影响。新白勺会计准则无论是从会计准则白勺角度还是企业白勺角度都是一次历史性白勺变革,同时也对上市公司白勺会计信息提出更高要求。新准则白勺实施对上市公司白勺财务、利润操纵和政府白勺会计信息监督产生了重大白勺变革。我国正处于融入国际大市场白勺关键时刻,上市公司处于新近准则交替白勺过渡阶段,利用此契机研究会计准则对上述三方面所产生白勺积极和消极白勺方面,探讨会计准则与各主体特别是上市公司白勺深层关系,结合2007年以来上市公司实施新会计准则白勺实际情况,吸取国外先进白勺会计准则经验,在此基础上,来探讨我国会计准则白勺完善措施,应从会计准则白勺制定、实施、反馈等各环节着手,准则制定机构应多元,要建立具有中国特色白勺会计价值观,以高质量白勺会计准则和会计信息为目标,创造良好白勺准则实施环境等
Abstract（英文摘要）：www.328tibet.cn Accounting standards as a financial accounting and statements of the technical specifications, as the securities (capital) market rules and as an important economic interests and co-ordination mechani for the protection of property rights of listed companies to implement the important guidelines of the main contact and he their essential he an important impact. Regardless of the new accounting standards are guidelines from the accounting point of view or from the perspective of business. The historic change and the higher demands are accounting information of listed companies.The significant changes implementation of new guidelines for listed companies in the financial and profit manipulation and government oversight. Our country is in major international markets into the critical moment, the new guidelines for listed companies at the turn of the transitional stage, use this opportunity to study accounting standards by the above-mentioned three aspects of the positive and negative aspects, to explore with the main accounting standards in particular are listed the company’s deep relationship. Since 2007 to implement the new accounting standards of the actual situation, learn from advanced foreign experience in accounting standards, on this basis, our country to explore measures to improve accounting standards, accounting standards should be the formulation, implementation, feedback and other aspect to proceed, standard-setting bodies should be pluralistic, it is necessary to set up with Chinese characteristics, accounting values, to high-quality accounting standards and accounting information as the goal, improving the corporate governance structure, the implementation of the guidelines to create a good environment.
论文关键词： 会计准则；上市公司；会计信息；证券市场；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Listed Companies；Accounting Information；Stock market；
Abstract（英文摘要）：www.328tibet.cn Accounting standards as a financial accounting and statements of the technical specifications, as the securities (capital) market rules and as an important economic interests and co-ordination mechani for the protection of property rights of listed companies to implement the important guidelines of the main contact and he their essential he an important impact. Regardless of the new accounting standards are guidelines from the accounting point of view or from the perspective of business. The historic change and the higher demands are accounting information of listed companies.The significant changes implementation of new guidelines for listed companies in the financial and profit manipulation and government oversight. Our country is in major international markets into the critical moment, the new guidelines for listed companies at the turn of the transitional stage, use this opportunity to study accounting standards by the above-mentioned three aspects of the positive and negative aspects, to explore with the main accounting standards in particular are listed the company’s deep relationship. Since 2007 to implement the new accounting standards of the actual situation, learn from advanced foreign experience in accounting standards, on this basis, our country to explore measures to improve accounting standards, accounting standards should be the formulation, implementation, feedback and other aspect to proceed, standard-setting bodies should be pluralistic, it is necessary to set up with Chinese characteristics, accounting values, to high-quality accounting standards and accounting information as the goal, improving the corporate governance structure, the implementation of the guidelines to create a good environment.
论文关键词： 会计准则；上市公司；会计信息；证券市场；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Listed Companies；Accounting Information；Stock market；