中国会计准则制定中的利益协调_来自世纪星源案例的证据

:(200433),,,,,,,,,,,,,,,,,,,,,,,,,:,,,,,,:(1),,,(2),,,3,(70172008),(:79870010),200316,,,,,,,,,,,,,,,,(),,,,,,,,,,,,,,,,,,,;,,,,,,,,,,,,,:,,20(,1999),,A(1),,(2002),,(2),,,4,15,,,,,,,(Fan,Wong,2002),,20031612002830200051119981997A43102491203413843143A4713848149:199922000199919981997199619951994A492187%471146%453163%701181%913143%528172%1134165%B509110%424152%406156%817143%1350135%254152%583183%:2001(,2001),,,,,,(),,,,,,,,,,,,,,,,,,,?,?,?,3()198719902,,A9000,,:199590%,,,,1,95%,60%,35%(3)();,5200316();,100%()199795%,,60%,(),,(4)45(),5:BeehiveChanceryEd2winIauntonFeston,5()70%(5)199712,,60%,60%,11145,60%6187,60%118,019,1,70%,70%0136;,611,0.46147,236,,42,199712316145,,100%60%;,70%100%1997(6),,52%,,596%104%,6200316270%,58%,111%,3209%,,19971,1997,,1997,,,1997825103,6,1997825,,,,,6199716(:)1760-72378-247-31-6359-725571997(:)4079-4555-4453:2640915540155381(),19971231,,,,519,71997,,,,,,7200316,1998,,19981,,:1.,,?2.519109?3.()?,1997,,(1998):97,,,,,,,,,,(),,,,,,19978,(5),2.7,2.3,,,,,826:()100%541230685157(37),,,37:,,70%,HKD647000000100100%,HKD505823070163(,541230685157),(),272500405144,229700405144,390298741698,502200810188(90000000100103859314143),233148833128269051977160,1997(229700405144272500405144)34484271841998,1998200316,,,1997104,,,,,,,,1997()0145,()20131%,1996,,,1998,2189(212971997),012916154%(2000),lu,,,,,,1999628,(2000),,(1998)APB29,,,,,:(1),;(2),,19996,,,,(,);,,,,lv(1997,2000);9lulv,,,,200316:,,()1999,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.1998..,10,.2002.19971999.,8.2000..,0605.2001.(19902000)..(1999)...2000.1997..,9.2000..,5.2001.2001.FanJ.P.H.,WongT.J.2002.CorporateOwnershipStructureandtheInformativnessofAccountingEarningsinEastA2sia.JournalofAccountingandEconomics.01200316EnglishAbstactsofMainPapersInterestsReconciliationinChinaAccountingStandardSetting:EvidencefromACaseStudyonShenzhenFountainCorp.ChenDonghua&ChenXinyuanBasedonthetheoreticalanalysisonaccountingstandardsettingandthespecialinstitutionalbackgroundofChinatransitionaleconomy,ourcasestudyonthenon-monetarytransactionofShenzhenFountainCorp.isintendedtoshedsomelightonChinaaccountingstandardsetting.Thefindingssuggestthataccountingstandardsettingisnotonlyanissuerestrictedwithinaccountinglevel,butalsoapoliticalissuerelatedtointerestsreconciliationinChina.AccountingAnalysisofEstablishmentandConsummationofIndependentDirectorSystemXuJialinTodayinChina,establishingindependentdirectorsystemisanimportantstratagetoconsummateinternalad2ministrativestructureoflistedcompanies.Butthetimetoadvancethisworkisnotlong,therearelotsofissuestobedeeplyresearched.Fromtheperspectiveofaccounting,thewritercomprehensivelyelaboratesthetheoret2icfoundationofformingthissystem,believesthatthemainreasonwhywesternindependentdirectorsystemhastwofundamentalpatternsisthedifferenceofthelegalenviroment,analyzesthedeepcoursesofestablishingthissysteminChinaandputsforwardfivecorrespondingcoutermeasurestograduallystandardizeandconsummatethissystemLegalStatusoftheIndependentAuditingStandardsViewedfromDutyofCareforCPAYanYanCertificatedPublicAccountantstaketheliabilitiesfornegligencepertainingtoabreachofdutyofcare.TheCertificatedPublicAccountantbearsmoredutyofcarethantheordinarypeopleontheonehand,andbearscareasdueasacommonprofessionalmanmajoringauditingontheotherhand.Derivingfromandthensupportedbyjudicialdecisions,theIndependentAuditingStandardsisthefoundationofdutyofcarefortheCertificatedPub2licAccountant.ChineseIndependentAuditingStandardsareoneofsourcesoflawmadethroughlegislativepro2cedure.Accordingtolaw,TheChineseIndependentAuditingStandardscanbeusedasapleaofdueprofession2alcare.Finally,condemnationoftheIndependentAuditingStandardsisdiscussedandaproposalputforward.