【正文】 文獻(xiàn)綜述初稿 2021 年 2 月 4 修改文獻(xiàn)綜述 2021 年 3 月 5 撰寫和提交論文初稿 2021 年 4 月 6 修改論文 2021 年 5 月 7 論文定稿后排版打印、交稿 2021 年 5 月中旬 8 畢業(yè)論文答辯 2021 年 5 月下旬 四、應(yīng)收集的資料及主要參考文獻(xiàn) 中華人民共和國(guó)財(cái)政部 .企業(yè)會(huì)計(jì)準(zhǔn)則 [M].； 鄭慶華 ,趙耀等 .新舊會(huì)計(jì)準(zhǔn)則差異比較與分析 [M].； 林斌 .論不確定性會(huì)計(jì) [M].； 劉明輝 ,張宜霞 .內(nèi)部控制的經(jīng)濟(jì)學(xué)思考 [J].； 趙超 .我國(guó)上市公司會(huì)計(jì)信息披露問(wèn)題的思考 [J].； 李定清 .論或有事項(xiàng)會(huì)計(jì) [J].； 張惠中 .論上市公司會(huì)計(jì)信息披露問(wèn)題 [J].； 搜集 20 個(gè)上市公司 2021 年年度財(cái)務(wù)報(bào)表。 22 指導(dǎo)教師評(píng)語(yǔ) 能夠按時(shí)完成任務(wù)書規(guī)定的任務(wù)，工作努力，表現(xiàn)較好。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on 24 Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。從選取的 20 個(gè)具有代表性的制造業(yè) 上市公司的年度財(cái)務(wù)報(bào)表里揭示出，這些公司在處理或有事項(xiàng)時(shí)存在的問(wèn)題，它們是或 有事項(xiàng)披露不集中和披露要素不完整、預(yù)計(jì)負(fù)債計(jì)提不充分、債務(wù)擔(dān)保嚴(yán)重。 基本要求： 選題體現(xiàn)會(huì)計(jì)專業(yè)特點(diǎn)，與時(shí)俱進(jìn)，難度和分量適中； 搜集、整理、歸納與選題有關(guān)的數(shù)據(jù)資料，不可少于 10 篇； 撰寫文獻(xiàn)綜述時(shí)要有學(xué)術(shù)觀點(diǎn)提煉和文獻(xiàn)引用，并進(jìn)行辯證評(píng)析 ； 論文結(jié)構(gòu)合理，層次清楚，概念準(zhǔn)確，重點(diǎn)突出， 有自己的觀點(diǎn)； 按照進(jìn)度安排完成綜述和論文的寫作，主動(dòng)并及時(shí)與指導(dǎo)老師聯(lián)系； 摘要要接近 400 字，論文 10000 字以上，格式規(guī)范； 達(dá)到本科論文水平。對(duì)各種可能產(chǎn)生或有損失的經(jīng)濟(jì)事項(xiàng)進(jìn)行嚴(yán)格事前控制，抓住源頭，避免不利事項(xiàng)的產(chǎn)生。預(yù)計(jì)負(fù)債 企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù) ， 履行該義務(wù)很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè) ， 該義務(wù)的金額能夠可靠計(jì)量。 五、完善上市公司執(zhí)行或有事項(xiàng)準(zhǔn)則的建議 （一）關(guān)于或有事項(xiàng)披露不集中與披露要素不完整的建議 由于或有事項(xiàng)是一項(xiàng)不確定的事項(xiàng)，它的存在意味著企業(yè)的經(jīng)營(yíng)中存在著風(fēng)險(xiǎn)，對(duì)或有事項(xiàng)的信息披露相當(dāng)于將企業(yè)經(jīng)營(yíng)的風(fēng)險(xiǎn)明確地告訴投資者、債權(quán)人，為投資者、債權(quán)人及其他的利益相關(guān)者的決策提供依據(jù) 。 另外， 10家公司中有 6家年末預(yù)計(jì)負(fù)債余額高于年初余額，有 3家公司年末余額低于年初余額，還有 1家公司年內(nèi)沒有任何變化。所選取的上市公司的具體披露情況，如表 8所示： 12 表 8 2021年預(yù)計(jì)負(fù)債披露金額明細(xì)表 金額單位：萬(wàn)元 三一重工 種類 年初余