The new practice aesthetics and its practical viewpoint 新實(shí)踐美學(xué)與實(shí)踐觀點(diǎn)
Part 2 investigates the example from a more practical viewpoint 第2部分從實(shí)踐的角度研究該實(shí)例。
This paper will make further investigation on this issue, from both the theoretical and practical viewpoints, in order to evaluate this revision more completely and objectively . through theoretical analysis and empirical research, this paper made following conclusion : under the old standard, the debt restructuring behavior was close related to the companies " earning management; the revised standard is more suitable under our present situation . the announcement of this accounting standard revision has impact on the stock market 通過理論和經(jīng)驗(yàn)分析,本文得出結(jié)論,我國上市公司利用舊準(zhǔn)則虛增利潤的現(xiàn)象是存在并且顯著的,不利于資源的有效配置,新準(zhǔn)則的頒布起到了規(guī)范上市公司行為的作用,更符合我國目前特殊的資本市場背景;新準(zhǔn)則公告引起了市場反應(yīng),具有信息含量,由此說明中國的投資者已經(jīng)重視會(huì)計(jì)準(zhǔn)則的建設(shè),并能對(duì)會(huì)計(jì)準(zhǔn)則的制定作出理性反應(yīng)。