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dc.contributor.advisor叶少琴
dc.contributor.author刘守玲
dc.date.accessioned2016-02-14T02:53:15Z
dc.date.available2016-02-14T02:53:15Z
dc.date.issued2006-06-08 17:02:34.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27922
dc.description.abstract本文认为,一方面会计准则的制定需要会计理论进行指导(这一会计理论主要是指财务会计概念框架);另一方面,我国新修订的《企业会计准则——基本准则》还不能称为财务会计概念框架,由此得出我国需要构建会计准则理论结构。第一章:建立会计准则理论结构的重要性。首先界定了会计理论的涵义及研究意义,指出会计理论对会计实践活动具有指导作用,会计准则制定这一实践活动同样需要会计理论的指导,西方会计准则制定史也证明了这一观点。第二章:会计准则理论结构的发展历程。本章首先简单介绍了会计准则理论的分类,然后从会计学术界和准则制定机构两个方向回顾了美国会计准则理论结构的发展史,并对其进行了简单的评析。第三章:西方财务会计概...
dc.description.abstractSince the announcement of America statements of Financial Accounting Concepts in 1978, the research on Conceptual Framework (CF) has been the core of financial accounting theory. Some countries and international organizations are learning from it in succession. It is broadly accepted that the CF with strict and consistent logic has been considered as the theoretic base of establishing accounting s...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11776&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=12958
dc.subject概念框架
dc.subject会计准则
dc.subjectConceptual Framework
dc.subjectAccounting Standards
dc.title对会计准则理论结构若干问题的探讨
dc.title.alternativeDiscussing Some Questions on Conceptual Framwork of Accounting Standards
dc.typethesis
dc.date.replied2006-06-08
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200311039


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