第17期会计研究动态之学术动态第17期--财务会计目标的思考会计基本理论····················································································3商誉会计面面观··············································································3权益均衡论：关于财务会计目标的思考················································4公允价值的价值相关性·····································································4基于事项法的会计信息系统构建研究···················································5人力资源会计研究与应用之再思考······················································6矿产资源会计问题研究·····································································6ERP全面集成环境下的会计科目代码体系··············································7商业伦理影响下的盈余质量——对四川长虹的案例分析···························8会计准则与制度·················································································9向国际财务报告准则过渡对欧洲企业财务报告的影响······························9文化是会计规则制定权合约安排的基础性约束······································10证券市场会计监管与合并——会计规则修订亦着眼于“主体观”··············10公司控制权对会计盈余稳健性影响的实证研究······································11企业业绩组合、业绩差异与季报披露的时间选择——管理层信息披露的组合动机与信息操作·············································································11透析资产减值准备计提中的博弈行为··················································12会计准则与会计制度的兼容与协同——基于对利益相关者调查基础上的讨论··································································································13上市公司年报会计差错更正的思考·····················································13不同会计核算依据下BT项目的会计处理比较·······································14资产减值会计计量问题研究······························································15股权分置改革中“支付对价”的会计处理············································15企业业绩组合、业绩差异与季报披露的时间选择——管理层信息披露的组合动机与信息操作···························································...
