Dissertation > Excellent graduate degree dissertation topics show

Analysis of Excution Mechanism of Accounting Standards

Author: XuYang
Tutor: SunGuangGuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Accounting Standards Enforcement mechanisms Implementation process
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 221
Quote: 0
Read: Download Dissertation

Abstract


The construction of China's accounting standards has made tremendous achievements for all to see, and to achieve substantial convergence with the International Accounting Standards Accounting Standards, and greatly improve the quality of accounting information, and meet the needs of the stakeholders of accounting information, and promote the capital to a certain extent The development of the market. However, it is undeniable that both at home and in the international arena, the company's accounting fraud is still emerging. This shows that the criteria to play its due role in the establishment and improvement of the enforcement mechanisms are particularly important. High-quality accounting standards, the ultimate goal is to produce an accurate accounting information, the accuracy of the accounting information is the results of the implementation of accounting standards, and the implementation of the guidelines can not be separated from the efficient and effective enforcement mechanisms. Although China's accounting standards and international accounting standards to achieve substantial convergence, but the reality of our environment has its particularity. China and the Anglo-American developed countries in capital markets, corporate governance, accounting standards formation mechanism, there is a certain difference in the implementation of the mechanism, the regulatory mechanism, the legal environment, the political system and other aspects of the accounting standards, from existing social environment, although it seems The new guidelines have been implemented for several years, but there is no fundamental change related to the implementation of the external environment and internal execution environment, enforcement mechanisms lagging behind the pace of change in the accounting standards change. Guidelines in the efficiency and effectiveness of the implementation is still a lot less than satisfactory. Therefore, the mechanism of the implementation of the Research Accounting Standards What are the components and how these components interact and how the environment the operation and how to operate a series of questions that will help more profound understanding of our implementation of accounting standards. Theoretical terms, can clarify the operation mechanism of enforcement mechanisms, to enrich the theory of China's accounting standards enforcement mechanisms; practical terms, you can find the deficiencies of the existing enforcement mechanisms proposed to improve the implementation of measures to promote new standards the effective implementation of the contribution of a certain strength. From the cost of accounting standards enforcement mechanisms, to explore the relationship between the cost of enforcement mechanisms and the implementation of revenue, and have been classified in accordance with the principle of cost-effectiveness of different enforcement mechanisms. Different enforcement mechanisms operating environment, the paper analyzes the efficiency of the enforcement mechanisms of the different enterprise applications. This paper tries to analyze the mechanism of the implementation of the guidelines on the standard-setting. This paper is divided into four parts. The first part is an introduction, including research background, literature review, research approach, the paper did actively explore. Background including the History of China's accounting standards, convergence with the International Accounting Standards, International Accounting Standards implementation, this paper studies ways normative research, theoretical discourse, In addition to the use of data, charts and other tools to illustrate the argument . The literature review described the research methods, ideas and previous research. The first part of this article made to actively explore outlined. Introduction relations leads through the implementation of accounting standards and enforcement mechanisms discussed below. The second part is the theoretical analysis of the mechanism of the Accounting Standards Executive and enforcement mechanisms constitute. In this section, the first to introduce the theoretical basis for the implementation of the mechanism, including management, institutional economics, game theory, and then from the premise of the operation of the enforcement mechanisms of implementation mechanisms for the implementation of the implementation of the objectives and requirements analysis, and outlines the general framework of the implementation mechanisms, to lay the foundation for further study below. The third part is the comparison of the different market players in the implementation of the mechanism effect. The role of the object of the enforcement mechanisms including listed companies and unlisted companies. In a different economic environment, we should have different enforcement mechanisms. Implementation of the guidelines of the different enforcement mechanisms will impact. The paper described the different effects of different enforcement mechanisms in listed companies and unlisted companies, the implementation of the guidelines. Then compare the differences of different enterprises enforcement mechanisms, including the nature of contrast, the mechanism of contrast, comparison of the operating efficiency. By contrast, to identify the problems of the existing enforcement mechanisms. The fourth part of the accounting standards enforcement mechanisms of the criteria used in determining the impact. Guidelines for implementation mechanisms, not just guidelines for implementation of the tool, it can also have an impact on the development of guidelines. The analysis of this part of the implementation process of international convergence of accounting standards and accounting standards, set forth guidelines for the implementation of mechanisms of normative counterproductive. This paper first reviews the course of our country and the international convergence of accounting standards, and then select a different path of fixed assets, investment real estate and accounting standards implemented to illustrate the country's accounting standards enforcement mechanisms so special.

Related Dissertations

  1. Financial reporting changes under the New Accounting Standards,F233
  2. Research on the Construction of Accounting Standards,G647
  3. China 's income tax accounting standards Effect of,F812.42
  4. The information content of the commercial banks accounting policy choices,F830.42
  5. Measured at fair value under the new guidelines on the impact of accounting conservatism,F233
  6. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  7. Study on Accounting Govermental Regulations Based on the Changing Accounting Standards,F233
  8. Based on the Culture Chinese Accounting Standards and International Accounting Standards comparative study,F233
  9. The Individual Value and Its Realization of Ideological and Political Educatrion under the Visual Threshold of the Branch about Talented People,D64
  10. Accounting Earnings Conservatism from the New Accounting Standards,F233
  11. Research on the Improvement of the Enterprise’s Financial Report in the Current Accounting Norms,F233
  12. Research on the Accounting Standards of Public Institutions,F810.6
  13. Research on Economic Consequences of the Implementation of China Combination Accounting Standards Based on the Company Value Theory,F275
  14. Lean Six Sigma in fourth party logistics enterprises use,F253
  15. The Study about Implement Process of ERP System in PR Company,F270.7
  16. ERP Implementation Process Study in Manufacturing Enterprises,F270.7
  17. A Study on the Value Relevance of Accounting Information Before and after the Changes of Accounting Standard,F233
  18. Study on the International Convergence of Chinese Accounting Standards,F233
  19. Comparison of Chinese and Russian Accounting Principles,F233
  20. Study on the International Convergency of Chinese Accounting Standards,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile