關(guān)于新債務(wù)重組準(zhǔn)則被用于盈余管理的分析研究會計(jì)學(xué)畢業(yè)論文-全文預(yù)覽
【正文】 cturing Standard is one of the criteria. This paper focuses on the application of the new Debt Restructuring Standard. In the first part, this paper introduces the history of Debt Restructuring Standard in our country and the necessity of the amendment. Part Two analyses the problems in the implement of the new standard. The main problem is that listed panies tend to use this standard to make earning management. This paper use some data and a case to illustrate the problem. Part Three is the core of this paper, mainly to bring forward policy proposals to solve the problems faced by new Debt Restructuring Standard implementation in China. Suggestions are divided into two parts. Key Words: Debt Restructuring, Restructuring Gains, Listed Company, Earning Management 一、 導(dǎo)論 （一） 選題背景和意義 隨著我國市場經(jīng)濟(jì)的迅速發(fā)展，尤其是我國加入世貿(mào)組織以來，企業(yè)在經(jīng)濟(jì)領(lǐng)域得到了越來越廣闊的發(fā)展空間。 第二部分主要分析了新《債務(wù)重組》準(zhǔn)則在應(yīng)用中的問題，主要是上市公司利用債務(wù)重組進(jìn)行盈余管理的現(xiàn)象嚴(yán)重。 畢業(yè)論文 論文題目： 關(guān)于新債務(wù)重組準(zhǔn)則被用于盈余管理的分析研究 姓 名 學(xué) 號 學(xué) 院 專 業(yè) 會計(jì)學(xué) 年 級 指導(dǎo)教師 2020 年 5 月 3 日 目錄 摘要 ................................................................................................................................. 3 Abstract ............................................................................................................................ 4 一、 導(dǎo)論 ........................................................................................................................ 5 （一） 選題背景和意義 ............................................................................................ 5 （二） 理論分析 ...................................................................................................... 5 （三）概念界定 ........................................................................................................ 6 （四） 論文創(chuàng)新點(diǎn) ................................................................................................... 6 二、理論分析 ................................................................................................................... 7 （一）新準(zhǔn)則的必要性 .............................................................................................. 7 .............................................................................................. 7 ............................................................................. 7 （二）新準(zhǔn)則的實(shí)施環(huán)境更加成熟 ............................................................................ 7 ............................................................................. 7 ，監(jiān)督力度加強(qiáng) .................................................... 8 ....................................................................................... 8 三、數(shù)據(jù)及案例分析 ........................................................................................................ 9 （一）上市公司債務(wù)重組情況變化統(tǒng)計(jì) ..................................................................... 9 ： ........................................................... 9 ： ............................. 10 ： .................................................................... 11 （二）華龍個案分析 ............................................................................................... 11 ................................................................................................ 11 ST 華龍債務(wù)重組案例的分析 ...................................................................... 13 四、結(jié)論及 建議 ......................................................................................................
法律信息相關(guān)推薦
鄂ICP備17016276號-1