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dc.contributor.advisor曲晓辉
dc.contributor.author马笑芳
dc.date.accessioned2016-02-14T02:52:08Z
dc.date.available2016-02-14T02:52:08Z
dc.date.issued2008-09-26 15:59:15.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/29032
dc.description.abstract随着会计改革进程的不断深入,我国会计准则与国际财务报告准则日益趋同。然而已有研究表明,由于政治、经济、文化等宏观方面、以及公司特征等微观层面的因素影响,准则的趋同未必带来实务上的趋同,基于我国会计准则与基于国际财务报告准则编制的会计报表的盈余价值相关性仍存在差异。由于我国最近的会计改革是以国际财务报告准则为参照的,因此客观的评价我国会计准则国际协调的具体效果对于我国会计理论的创新和会计实务的发展有着十分重要的意义。本文对我国会计实务协调的总体效果进行了检验,借以评价我国会计准则国际化的具体成果,并对可能影响会计国际协调效果的因素进行了考察。研究结果表明,我国会计国际协调的进程总体上是有效的。不...
dc.description.abstractWith the gradual progress of accounting reform in China, the differences between China Accounting Standards (CAS) and International Financial Reporting Standard (IFRS) have been narrowing. However, many studies showed that the standards harmonization did not necessarily lead to the practice harmonization because of the macro influences of political, economic and micro influences such as company’s ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16609&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=19446
dc.subject国际协调
dc.subject效果
dc.subject影响因素
dc.subjectAccounting International Harmonization
dc.subjecteffect
dc.subjectinfluencing factors
dc.title我国会计国际协调效果及其影响因素分析
dc.title.alternativeStudies on Accounting Harmonization Effect and Its Influencing Factors in China
dc.typethesis
dc.date.replied2008-05-31
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:20051402939


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