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dc.contributor.advisor葛家澍
dc.contributor.author余佳霖
dc.date.accessioned2016-02-14T02:50:58Z
dc.date.available2016-02-14T02:50:58Z
dc.date.issued2001-09-30 22:06:40.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27892
dc.description.abstract中文文摘财务会计是对外报告会计,因此信息的质量关系着市场参与者各方利益的协调。本文采用会计规范理论研究方法,从大量已发行的中、西方文献及诸多己颁布或即将颁布的准则与制度或意见征求稿(EDs)中,就财务会计信息规范的议题,深入探讨。冀求在全球经济快速变迁中,就信息规范如何综合各方利益,提升经济发展,有效配置资源等方面,提出个人管见。财务会计素有"商业通用语言"之称。它和现代企业及市场(资本市场)是人们经济活动中"三位一体"的重要环节,交互作用,共同促进了经济的活跃与发展。故而,本文以此作为整个逻辑思考的起点。在第一章中,本文先分别就上述三个方面来探讨财务会计信息规范之必要性。首先,本文认为应对议...
dc.description.abstractThe following are the highlights of each chapter:Financial accounting is widely known as "Common LangUage in Commerce". Financial accounting, as well as modern enterprises and market (capital market), is a key component of the "Three-in-one" in the economic activities. These three components interact with each other and jointly promote the economic development. Therefore, this article will start f...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=5267&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=158
dc.subject会计准则
dc.subject概念框架
dc.subject知识经济
dc.title财务会计信息规范之研究
dc.typethesis
dc.date.replied2001-09-30
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:B199711014


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