...关键词：会计准则变迁；会计信息质量；会计盈余管理；可操控性应计利润 [gap=1171]Key words : Changes in accounting standards; Quality of accounting information; Accounting earnings management; Accruals c..
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本文探究了我国会计准则变迁过程中游说力度缺乏的内在因素。
This paper studies inside factor of lack of lobby come from the process of the change of accounting standards in our country.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
合理调解会计准则变迁过程中价值冲突在于强化程序控制，并赋于经济主体一定会计准则选择权。
The reasonable mediation of value conflict in accounting norms changes lies in strengthening process control and giving a certain amount right to select for economic principal part.
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