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Jingdong book

基于会计对称性的会计准则优化研究（财会文库）

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Jingdong book

基于会计对称性的会计准则优化研究（财会文库）

Name: 基于会计对称性的会计准则优化研究（财会文库）
Brand: Jingdong book
SKU: 3110226171
Price: 26.19 USD
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Content Description

会计准则制定是利益相关者博弈的过程，其结果会造成某些利益相关者获益，而某些利益相关者受损。会计准则与利益相关者的特殊需求糅合在一起，出现了一些特殊例外的处理原则和方法，与具有类似经济实质的交易或事项的会计处理截然不同，打破了会计准则自身的内在逻辑一致性。尽管其原因是多方面的，但会计不对称现象的出现是其中的重要原因之一。
本书以会计对称性视角，梳理了会计准则中违反会计对称性的现象，对其表现、成因和影响进行了分析，并以稳健性原则和会计准则中的监管成分为例，结合经验研究方法，对会计不对称现象的经济后果进行了验证，对其合理性进行了评价，进而提出了会计对称性视角的准则优化建议。

Author Description

作者简介
赵西卜中国人民大学商学院教授，博士生导师。兼任中国会计准则委员会咨询专家、中国会计学会政府与非营利组织委员会委员。主持财政部、工信部、世界银行、国家哲学社会科学基金及大型国有企业重大课题多项，发表论文百余篇。出版《政府会计建设研究》《政府会计建设十年》等专著多部。曾获教育部***教学成果二等奖，北京市教育教学成果一等奖，北京市师德先进个人，中国人民大学十大教学标兵、教学优秀奖、学术新星优秀指导教师等奖项。主要研究方向为企业会计准则和政府财务报告。
张国源 2013年毕业于中国人民大学商学院会计系，获管理学博士。研究方向为会计准则、资本市场与会计信息，曾在《财务与会计》《证券市场导报》等刊物发表多篇论文。现在某中央大型企业集团从事财务管理工作。

Catalogue

第1章导论
1．1 选题背景和意义
1．2 研究目标和研究问题
1．3 研究方法和研究思路
1．4 本书的结构安排
第2章会计对称性：文献回顾和理论分析
2．1 对称
2．2 会计对称性
2．3 会计对称性的理论基础
2．4 会计对称性的重要性
2．5 会计对称性文献回顾
2．6 本章小结
第3章会计不对称现象及其引发的问题
3．1 会计不对称现象梳理
3．2 会计不对称现象存在的原因
3．3 会计不对称现象引发的问题
3．4 本章小结
第4章从会计对称性视角分析稳健性原则的应用
4．1 稳健性原则的应用现状
4．2 稳健性原则的变迁
4．3 稳健性原则与会计对称性的冲突
4．4 稳健性原则的经济后果分析：来自我国上市公司的经验证据
4．5 稳健性原则在会计准则中应用的建议
4．6 本章小结
第5章从会计对称性视角分析会计准则对盈余管理的遏制
5．1 会计准则与盈余管理
5．2 以遏制盈余管理为目的的会计准则举例
5．3 会计准则以遏制盈余管理为目的与会计对称性的冲突
5．4 会计准则以遏制盈余管理为目的的经济后果分析：来自我国上市公司经验证据述评
5．5 案例分析：我国《企业会计准则第12号——债务重组》的演变
5．6 遏制盈余管理的建议
5．7 本章小结
第6章会计准则优化设计
6．1 总体思路
6．2 具体方案
6．3 会计信息化条件下的可行性分析
6．4 会计对称性应用的拓展
6．5 本章小结
第7章结论
7．1 研究结论
7．2 本书的创新和特色
7．3 研究局限和进一步研究方向

Book Abstract

会计对称性理论实际上是对会计信息中立性和宏观信息客观性的一种理论描述，内容非常广泛，不仅包括企业间会计信息对称，政府组织、非营利组织（也称政府与非营利组织）间会计信息对称，也包括政府与非营利组织会计信息与企业会计信息间的对称。如果将对称性理论落实到一个个具体会计事项的确认和计量问题上，对称性理论指导下的会计确认计量和报告将极其庞杂。

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Jingdong book

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