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dc.contributor.advisor曲晓辉
dc.contributor.author孙峰
dc.date.accessioned2016-02-14T02:51:00Z
dc.date.available2016-02-14T02:51:00Z
dc.date.issued2009-10-09 11:09:07.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28077
dc.description.abstract自2001年美国发生安然事件以来,美国向来自诩世界上最完善的会计准则被广为诟病。进一步的研究发现,导致安然事件的一个重要原因就是以规则为导向的美国会计准则过于详细以致掩盖了经济事项的真实性,也在某种程度上淹没了制定会计准则的目标。安然公司正是“巧妙”的利用美国会计准则的这一特点,进行财务设计,绕过了详细的准则规定,造成严重的财务舞弊事件,最终导致安然的垮台。在此之后,许多研究者开始关注会计准则制定的导向问题——即原则导向和规则导向。显然,对这一问题的研究与探索将有助于各国会计准则的制定。然而,以往学者的研究大多只是从规则导向准则和原则导向准则现存的利弊来研究此问题,而对其产生的历史背景以及历史...
dc.description.abstractSince the Enron’s financial scandal had been exposed, the rules-based accounting standards , the American are always complacent about, have been found to be blame. Some findings suggest that the over-specific US GAAP, which to some extend masks the economic substance and the spirit of the standards and thus, blurs the users’ eyes, is one of the key elements contributing to the Enron’ scandal. Unfo...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=21048&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=23088
dc.subject会计准则
dc.subject原则导向
dc.subject规则导向
dc.subjectAccounting Standards
dc.subjectPrinciples-based
dc.subjectRules-based
dc.title会计准则制定方法研究——原则导向与规则导向之博弈
dc.title.alternativeA Study on Accounting Standards Setting Approach: The Competition between Principles-Based and Rules-Based
dc.typethesis
dc.date.replied2009-06-03
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:17520061151243


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