| 新会计准则研究:分析框架与综述 |
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| 引用本文： | 陈信元,何贤杰,田野.新会计准则研究:分析框架与综述[J].中国会计评论,2011(2). |
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| 作者姓名： | 陈信元 何贤杰 田野 |
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| 作者单位： | 上海财经大学会计与财务研究院;上海财经大学会计学院; |
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| 基金项目： | 上海财经大学会计与财务研究院资助; 教育部人文社会科学重点研究基地重大项目《制度安排与独立审计治理功能》(批准号:2009JJD790030); 上海市社科规划一般课题《新会计准则执行效果与经济后果研究》(批准号:2009BJB020)的阶段性成果 |
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| 摘 要： | 本文构建了一个新会计准则研究的分析框架,在此基础上,对已有的新准则研究文献进行了系统的回顾与评论。结合分析框架和对已有文献的评述,我们进一步提出了未来尚需探索和拓展的方向。
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| 关 键 词： | 新会计准则 国际会计准则 分析框架 文献回顾 |
New Accounting Standards Research:Analysis Framework and Literature Review |
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| XINYUAN CHEN XIANJIE HE YE TIAN.New Accounting Standards Research:Analysis Framework and Literature Review[J].China Accounling Review,2011(2). |
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| Authors: | XINYUAN CHEN XIANJIE HE YE TIAN |
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| Institution: | XINYUAN CHEN XIANJIE HE YE TIAN (Shanghai University of Finance and Economics) |
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| Abstract: | In 2006,China issued the new accounting standards(CAS),which is based on International Financial Reporting Standards(IFRS).The implementation of new accounting standards is not only the landmark of accounting standards' development in China,but also an important step of the global promotion and implementation(especially in the emerging markets) of IFRS.As China is the largest emerging market that have adopt IFRS,studies on the economic consequences of new accounting standards can aid standard setters in res... |
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| Keywords: | New Accounting Standards International Financial Reporting Standards Analysis Framework Literature Review |
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