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dc.contributor.advisor李成
dc.contributor.author李崇敏
dc.date.accessioned2017-06-20T08:12:47Z
dc.date.available2017-06-20T08:12:47Z
dc.date.issued2017-01-11
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/128984
dc.description.abstract随着我国新型城镇化进程的不断加快,企业政策性搬迁成为经常性的问题。企业政策性搬迁涉及金额大、跨期长、会计及税务处理复杂,会计处理如有不当,对企业财务状况、经营成果等影响重大。财政部于2009年制定了《企业会计准则解释第3号》,对企业收到政府给予的搬迁补偿款应当如何进行会计处理进行了规范,初步统一了相关会计处理,但实务中仍继续面临不少问题。本文重点研究了政策性搬迁的具体会计处理规范,在收集分析大量上市公司政策性搬迁会计处理案例的基础上获取会计处理实践情况,研究过程中关注了实务执行偏差,提出会计处理规范可商榷之处,总结了企业利用政策性搬迁事项进行盈余管理的几种表现,并辅以若干上市公司具体的会计处理...
dc.description.abstractWith the ever-accelerating process of China's new urbanization,the policy-based relocation of enterprises has become a recurring issue. The policy-based relocation of enterprises involves large amount, long period, complex accounting and tax treatment, accounting treatment, if not properly, will have great impact on the enterprise's financial situations and operating achievements. Ministry of Fi...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=54838&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=59009
dc.subject政策性搬迁
dc.subject会计准则
dc.subject政府补助
dc.subjectPolicy-Based Relocation
dc.subjectAccounting Standards
dc.subjectGovernment Subsidies
dc.title企业政策性搬迁会计研究
dc.title.alternativeStudy on Accounting Standards of the Policy-Based Relocation of Enterprises
dc.typethesis
dc.date.replied2016-12-03
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2009157043


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