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EnglishAbstractsofMainPapers

    ;ResearchonMeasurementAttributesofAccounting:

    ;MarketPrice,HistoricalCost,CurrentCostandFairValue

    ;GeJiashu&Xuyue

    ;Theassetandliabilitvmusthaverelevantmeasurementattributes.Thispaperdiscussesthreeattributesofassets(andliabilities)

    ;usedincurrentpractice,whicharemarketprice,historicalcost,currentcostandfairvalue.Marketpriceisthefundamentalofall

    ;measurementattributesthatotherconcepts(ashistoricalcost,currentcost,selling(exit)price)flowfromit.Thepaperexplains

    ;andstatesmarketprice.historicalcostandcurrentcostindetail.Butweputtheemphasisonfairvalue.Inthispaper,weintroduce

    ;andstatesomedifferentdefinitionoffairvalue.Wealsodiscussfairhierarchyandexplainoverandoveragainthatfairvalueisanesti_

    ;matepriceinthecurrenttransactionbutnotactualpriceinthepasttransaction. ;TheReviewofPositiveResearchesonAccountingStandardsandThe ;ProspectonTheNewPositionofChineseAccountingReform

    ;SunZheng&LiuHao

    ;ThispaperanalyzesthebackgroundandchangesofcontentsofthenewChines

eaccountingstandards.Basedonthereviewofthe

    ;western(mostlyAmerican)andChineseresearches,thepaperhasaprospectforthepositiveresearchonaccountingstandardsonthe

    ;newpositionofChineseaccountingreform.Wepointsoutthattheusefulnessofdecisionisthefuturefocus.Withthevenbackground

    ;ofinvestors’protectandeconomicinfluencesofgovernment,theusefulnessofinvestingandcontractsaretwoimportantdirections.

    ;AStudyontheDifferencebetweenCASEarningsandIASEarnings ;anditsEconomicConsequence

    ;JiangGuohuaeta1.

    ;Inthisstudy,wefindthatinvestorsdonotfullyunderstandthevaluationimplicationsofthedifferenceofearningspreparedunder

    ;ChineseAccountingStandardsandInternationalAccountingStandards.AhedgestrategyusingIASaccrualsearnsabnormalreturnsof

    ;about20%,butahedgestrategyusingbothIASaccrualsandearningsdifferencesearnmorethan30%.Theevidenceinthisstudy

    ;supportstheon—-goingprocessofinternationalharmonizationofaccountingstandards.

    ;TheAnalyzingFrameworkandSystemConstructionoftheStakeholders’

    ;SupervisingoverFinancialDisclosure

    ;WangZhuquan

    ;Thisarticleanalyzesthestakeholders’accountingbehaviorsandsetsupanana

lyzingmodelforthesystemofstakeholders’supervi-

    ;singoverfinancialdisclosureonthebasisofgametheory.Itpresentsaconceptionthatstakeholderscouldbesortedontheiraccounting

    ;behaviorpredilectionsandperformsthesupervisingseparately.Italsosuggestssettingupasysteminwhichthestakeholdersofthesame

    ;kindshouldaffordthesupervisingcosttogetherinordertocoordinatetheconflictbetweenindividualrationandcollectiveration?This

    ;makestheconceptionmorefeasible.

    ;DiscussingaboutthePositiveAccountingResearchMethod

    ;intheCapitalStructureofChina

    ;HanChuanmo&SunQingxia

    ;ThispaperisamethodologicalreviewanddiscussionofthepositiveaccountingresearchinthecapitalstructureofChina?Ameth-

    ;odologiealreviewentailsusingtheliterature’sbodyofresearchmethodsasdat

    a.Weclassifythecapitalstructurehteratureintothree

    ;topicareas:(a)basictheory;(b)economiceffect;and(c)influencingfactors.Thispaperdoesstatisticalanalysisontheposi?

    ;tiveresearchmethod(includingthedefinitionandmeasurementofexplainedvariableandexplanatoryvariable,modelchoice,s啪.

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    ;

    ;ple,estimateandtest).Sothatitmakesreferencetotheresearchersonthechoic

eofresearchmethods

    ;TheEffectofPartPropertyReformofStateOwnedListedCompanies: ;BasedontheCompanyWuchangyuCaseStudy

    ;Guliang&DaiLu

    ;Thispaperfocusesonthecaseofpartlypropertyreformingofastateownedlistedcompanyandanalysestheeconomiccoflse.

    ;quences,especiallythebenefitsandcostsformtherealcontrollersofbothstateandprivateblockholdersofthisfirm.Authorstryto

    ;explaintherelationshipbetweentherestructuringeffectandagencyt)roblemfromthetwocontrollers.Finallythispaperdemonstrates

    ;thataseriesofinstitutionalsettingmightprovidetosomeextentexplanatorypowerforthiscase.

    ;OnInternetFinancialReportirig:theTheoreticalBasisofXBRL ;ZhangTianxi

    ;ThereisnoconceptualframeworktoguidethedevelopmentofXBRL,whichresultsinlackofnecessarytheoreticalsupport,

    ;lack

    ;oforganizationalhierarchyandconfigurationintheXBRL—basedfinancial

    report,andlackofreasonableinterpretofrelationbetween

    ;differentinformationelements.Atpresent,itisstillinexploringstageforresearcherstoinvestigatethebasistheoryofXBRLfromthe

    ;angelofaccounting,whetherinhomelandorallovertheworld.Integratingacc

ountingtheorywithdatabasetheory,thepapertriesto

    ;establishasetofXBRLtheorysystembasedonfinancialinformationelements’structure,anddemonstratesthelogicrelationandthehi-

    ;erarchyoftheXBRLtheorysystem.Forthefirsttime,theXBRLtheorysystemisputforwardanddemonstratedallovertheworld.We

    ;holdthattheXBRLtheorysystemcannotonlybeusedforthetheorybasisofdevelopmentoffinancialreportinginformationstandard,

    ;butalsoforthetheorybasisofdevelopmentoftheinformationstandardofbookkeeping,transactionandeventsystem.

    ;TheGovernmentDebtRiskControl:theImportantFactor

    ;AffectedGovernmentAccountingRefotin

    ;Junying

    ;Thereiscloselyrelationbetweengovernmentaccountingandgovernmentdebtriskcontro1.Realizingthegoalofgovernmentdebtrisk

    ;controldependsonthequalityofgovernmentdebtinformationthatthegovernmentaccountingoffered.Onthebasisofthegovernmentdebt

    ;riskcontrol,fromthegovernmentaccountingofferinginformation,thearticleanalysestheinfluenceonthegovernmentfinancialreportof ;thegovernmentdebtinformationofferedandthegovernmentaccountingbasisdecidingtothequalityofgovernmentdebtinformation.

    ;AnalysisofTheEntityDefinitioninChineseGovernmentAccountingSystem

;YeLong&FengZhaoda

    ;Ourgovernmentaccountingsystemwasstartedcomparativelylater.Itisfarbehindthereformoffinancebudgetingmanagement

    ;system,andthereisalottobedonebeforeitreachestheworldleve1.Therefore,inordertoassistingtheeconomicsystemandfinance

    ;systemreform,andespeciallymeetingthechallengeofthenewentrancetoWTO,

    ;thegovernmentaccountingsystemreformwillbeone

    ;ofthemostimportantworktodo.Sincethereformisamust,weshouldfirstsettleanissue,thatistosay.theboundaryofthegov.

    ;ernmentaccountingsystem.Inotherwords,wemustdefinewhicheconomicalentityshouldbeincludedinthegovernmentaccounting

    ;system.OnbasisofthesuccessfulexperienceofGASB.weproposea”doubleelements’’systemfromtheaspectsof”natureoftheor.

    ;ganization”and”thesourceandtheuseofthecapital”.

    ;AccountingEstimateandQualityofIndependentAuditing

    ;LiuQin&YahZhiyuan

    ;Thispaperisbasingonthestudiesonimproperaccountingestimatesauditbetweenyear2001and2004,andpurposestofigureout

    ;thequalityofindependentauditingcarriedoutbyCPAs.Aftercontrollingfortheimpactofrelativevariable,

    ;researchesonaccounting

;estimateauditdiscoversthatqualityofindependentauditingisobviouslyinflu

    encedbyimpactdegreeofprofit,numberofitemsinvolved ;inaccountingestimates,portionofabove—lineaccountingestimatesintotalaccountingestimates,

    ;theoperatingincomeofclients,and

    ;seale0ftheCPAs.

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