湖南大学自考会计学业论文范文.docVIP

HUNAN UNIVERSITY 毕 业 论 文 论文题目: 我国企业会计准则制定与完善 中利益相关者参与问题探讨 学生姓名: 学生学号: 专业班级: 2003级会计3班 学院名称: 会计学院 指导老师: 学院院长: 2007 年 6月1日湖 南 大 学 原创性声明 本人郑重声明：所呈交的是本人在的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。 签名： 日期：200年月 日 版权使用授权书 本论文作者完全了解学校有关保留、使用的规定，同意学校保留并向国家有关部门或机构送交的复印件和电子版，允许被查阅和借阅。本人授权湖南大学可以将本的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本。 本论文属于 1、保密，在年解密后适用本授权书。 2、不保密√。 （请在以上相应方框内打“√”） 学 生签名： 日期：200年月 日 师签名： 日期：200年月 日 Discussions of Stakeholders Taking Part in Making and Improving the Enterprises Accounting Standards Abstract Accounting standards are the rules that to restrict the enterprises and their stakeholders’ accounting activity in their own economic activities. Stakeholders take part in the accounting standards setting is a process of technological innovation, and also is a stakeholders’ force of Game process. Make sure the roles of stakeholders act in accounting standards setting process and ensure that the stakeholders’ full participation in it is the high-quality accounting standards’ essential safeguards. On the other hand, with the world economic trend toward globalization increasing, improve accounting standards’ adaptability perfect, is a co-ordination process that need all stakeholders to take in. The paper will base on the analysis of stakeholders meaning, identity, and participation in the accounting standards setting theory to discuss stakeholders’ participation in the accounting standards setting specific circumstances. This is to understand that for build a new environment of a balance of interests, stakeholders are how to select the accounting standards setting models, and how to through mutual Game between the re-coordination and mutual compromise for the conflict of interest. At last, the paper will point out some flaws to the current accounting standards setting process and then give some