第 I 页佳木斯大学本科毕业论文（设计）资 摘 要由于全球经济的快速发展以及不断强大，使得我国现行会计以及审计准则与国际标准的距离持续增远，且不同之处也明显增多。为了能够有效实现与国际进接轨且有效提升会计信息的准确性，需深入研究和分析负债表日后事项。深入的研究和分析是促进企业的革新和推动资本市场的发展以及提升开放水平的一项基本项目，同时亦是健全市场经济的重要措施。结合负债表日后事项定义，通过统比较分析法、文献分析法、统产计分析法等研究方法，就资产负债表日后事项存在的难点、问题及问题的成因进行了分析，并提出了相应的解决对策。希望为使用财务报告的人能够全方位且客观的认识到企业的真实财务状态，最终做出准确的投资决议，合理避免风险发生。关键词：资产负债表;日后事项;调整事项;非调整事项论文题目资产负债表日后事项的会计处理问题研究第 II 页佳木斯大学本科毕业论文（设计）AbstractWith the rapid development and growth of the world economy, there are more and more differences between China's auditing standards and current accounting standards and international standards. In order to improve the implementation and international convergence of auditing standards and accounting standards, effectively improve the quality of accounting information, we need to explore issues after the balance sheet date. Explore the capital balance sheet problems on matters is to promote the reform of enterprises, promote the development of capital market, a basic program for improving the level of opening up, is an important measure to perfect the market economy system. Combined with the definition of balance sheet matters after the comparative analysis, literature analysis, the production plan analysis and other research methods, causes of balance sheet difficulties, problems and issues on the analysis and put forward corresponding countermeasures, expectations for the users of financial reports comprehensively and objectively to understand the financial...
