財(cái)務(wù)報(bào)告質(zhì)量評(píng)估探索.pdf

1、江西財(cái)經(jīng)大學(xué)碩士學(xué)位論文財(cái)務(wù)報(bào)告質(zhì)量評(píng)估探索姓名：吳清華申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：黎國(guó)華20030401AbstractHi曲qualityaccountinginformationproducedonthebasisofhighqualityaccountingstandardsisthelifebloodtosupporttheeffectiverunningofwholemarketeconomyRecentlyin

2、theglobalcapitalmarket，therearetidesofcheatinginfinancialreposing，whichrecallUStothinkwhetheraccountinginformationundercontemporaryfinancialreportingmodelhasinformationvaluecontentandwhatqualitativecharacteristicsshouldi

3、tbepossessedItalsoleadstoaseriesofchecksandestablishmentintofinancialreporting’SassessingstandardSomeconstitutionsandcommissions，indevelopedcountriesorareas，especiallyinAmerica，dedicatingtotheaccountingstandardsetting，ha

4、vemadesomeactiveandbeneficialresearcheswithgreateffortsItisaglobalissue，howevertopromotethehighqualityandtransparencyofinformationdisclosureofcapitalmarketbyimprovingandperfectingthepreparationandpresentationoffinancialr

5、eportingThus，thisthesisisaddressedtomakeareviewofandconstructourownassessingqualityoffinancialreportingviaanalyzingandleamingfromitsfirmreformandcontributionThisthesisdemonstrates，accordingtoahistoricallogic，thethemeandr

6、esearchthought，andmakeacomprehensiveandsystematicscrutinizationintothemainiiteraturerelatingtotheassessingqualitystandardoffinancialreportingwhichisdividedintotwobasicmodelsandviews，oruserneedsperspectiveunderFASBmodelan

7、dinvestorprotectionperspectiveunderSESmodelInchaptertwofromⅡlepublicationofSFAC2asatokenofFASBmodeltotherecommendationsaboutimprovingbusinessreportingpresentedbyJenkinscommitteewhichwasaffricatedtoAICPAin1994wecanputfort

8、hthecourseofconstructingandperfectingfinancialreportingqualityassessingstandardsystemunderFASBmodelItiseasytoexplainandtacklewithsomedilemmaconfrontingtheassessingstandards，suchasthedecisionusefulnessviewpointservedasady

9、namicconcepttomakeacontinuousconflictionbetweeninformationdemandandsupplyWadeoffsamongasetofquantityassessingstandards，especiallyreliabilityandrelevancebecauseoftheirinabilitytointerpretintheoryandtheiroppositioninapplic

10、ationToanswerthesequestionsneedsanobjective，reasonedandimpassionedmindIncharterthere，firstly，weareconvincedthatthegenerationofSECmodelisbasedonthetideofearningsmanagementandclamingfortheprotectionofinvestors’followingvie

11、wsFollowingopinionsallstandthesideofinvestorstOdetectassessingstandards：threekeystandardstoevaluateIASquality(Comparative，transparentandfulldisclosure)，BlueRubblonReportingRecommendationNO。8demandingtheclearanceoffinanci