三維會(huì)計(jì)報(bào)表體系設(shè)計(jì).pdf

1、青島海洋大學(xué)碩士學(xué)位論文三維會(huì)計(jì)報(bào)表體系設(shè)計(jì)姓名：吳國(guó)燦申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：徐國(guó)君2002.6.1一三壅量生塑至堡墨堡生ADesignforTheThree—。dimensionedAccountingStatementSystemAbstractPeople’newdemandsforaccountinginformation，thelimitationofthetwo—dimensionedaccountingi

2、nformationsystem，andtheprogressofinformationtechnology，theya11requireustoreformthepresenttwo—dimenslonedbookkeepingsystemandestablishthethree—dimensionedbookkeepingsysteminwhichbehavioractsasthethirddimension。andonthisba

3、sewefoundtheentirethree—dimensionedaccountingsystemincludingthethree—dimensionedaccountingstatementsystemTheresearchohectiveofthisthesisistodesignandestablishthethree—dimensionedaccountingstatementsystemthatcanreflectthe

4、whoIeoperatingsituationofaenterpriseentitelY，motionally，stereoscopically，systematicallyandobjectiveiYBeforeitsdesign，weshouIdunderstanditsobjectiveandinformationitprovides，charactersofitsinformationqualifYhardwareandsoft

5、waresurroundingsthatenablesitrunefficientlYThethesisdesignsandlaysoutseventypesofthree—dimensionedaccountingstatements，whichreflectsrespectivelYsuchoperatingaspectsofaenterpriseasentireoperatingperformance，three—dimensio

6、nedresourcescondition，thechangeofthree—dimensionedfinancialcondition，operatingachievement’sourcesanddisiributivedirections，theefficiencyandeffectofproductiveandmanagerialbehaviors，thevaluemaintainingandincreasingoflabore

7、rs’equity，etc，andthenthethesisgivesadetailedanalysisandelaborationtoeverystatementineverytypeofstatementonitsconcept，function，structure，maincontent，thewritingwayofstatement’items，thereportingperiod，etcAtlastthethemshasab

8、riefdiSCUSS0nthefollowingpointsaboutthethree—dimensionedaccountingstatementsystemstrueturerelation，preparingrules，reportlngway，analysis，andthestepofpopularizingandputtingitintouseinenterprisesKeyword：Iaborers’equity；beha