財務報告質(zhì)量評估探索.pdf

1、江西財經(jīng)大學碩士學位論文財務報告質(zhì)量評估探索姓名：吳清華申請學位級別：碩士專業(yè)：會計學指導教師：黎國華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