论稳健性原则对中国上市公司的适用性及其实际应用分析研究 法学专业VIP免费

题目:论稳健性原则对中国上市公司的适用性及其实际应用TitleComparisonbetweenChineseAccountingStandardsandForeignAccountingStandardsandItsEnlightenmentAbstractTheprincipleofstabilityisanimportantaccountingprinciple.AsChina'smarketeconomy,theoperationalrisksoflistedcompaniesconstantlyincrease,theeconomicrelationsbecomemoreandmorecomplex,afternewaccountingstandardisissued,thenewrequirementstotheprinciplesofthestabilityisneeded.Inthispaper,startfromthedevelopmentoftheprincipleofstability,bystudyofthenatureoftheprincipleandtheconflictsbetweentheprincipleofstabilitywithothers,getabetterunderstandingoftheprincipleofstability.Byusingtheprincipleofstabilityintheassetmanagementandaccountingapplications,toprovetheapplicabilityoftheprincipleofstabilityandsoundnessoftheprincipleofalistedcompanyintheactualapplication.Finally,onthebasisofthis,proposethesuggestionofusingtheprinciplebythelistedcompanies.Throughthestudyofthisarticle,thefollowingmajorconclusions:theprincipleofstabilityintheroleoflistedcompaniesincreased,particularlyinassetandaccountingmanagementaccountingplaysanimportantrole.Bystudyingoftheprinciplesofstabilityofalistedcompanyintheapplicationofit,proposethedefinitesuggestionofapplicationoflistedcompaniesatthepresentstage.Keywordsprinciplesofstabilitylistedcompanyapplianceapplication目次1引言......................................................................................................................................................11．1选题背景........................................................................................................................................11．2研究目的和意义............................................................................................................................11．3文献综述........................................................................................................................................11．4研究内容与方法............................................................................................................................42稳健性原则的内涵..............................................................................................................................42.1稳健性原则的概念..........................................................................................................................42.2稳健性原则的历史演变..................................................................................................................52.3稳健性原则的本质............................................................................................................................53对稳健性原则的认识..........................................................................................................................53.1稳健性原则与其他会计原则的冲突..............................................................................................63.2对稳健性原则的三种认识..............................................................................................................73.3稳健性原则在会计实务中的应用程序图........................................................................................74稳健性原则在中国上市公司中的应用状况........................................................................................84.1稳健性原则在中国上市公司资产核算中的应用......................