安徽财经大学会计学院20##届
本 科 毕 业 论 文 开 题 报 告
论文题目 企业合并会计浅析
所 在 班 级 06会计一班
学 号 200693159
姓 名 徐 鑫
指导教师及职称 王烨 教授
填 表 日 期 2010年01月
一、简表
二、选题依据
三、研究方案
编号:200900402044
毕 业 论 文
题 目 透析企业利润质量 指导教师 张玉红
学生姓名
学 号
专 业 会计学(双学位) 教学单位 德州学院经济管理系
二O一三年三月二十日
德州学院毕业论文(设计)开题报告书
德州学院毕业论文(设计)中期检查表
目 录
摘要及关键词 ··························································································································· 1 引言 ··········································································································································· 1
一 利润质量概述 ····················································································································· 1
(一)利润的含义 ··················································································································· 1
(二)利润质量的含义 ··········································································································· 2
二 利润质量的影响因素分析 ································································································· 2
(一)会计政策与会计估计 ··································································································· 2
(二)信用政策及存货管理水平 ··························································································· 3
(三)报表项目的异常程度 ··································································································· 3
(四)利润来源的稳定可靠 ··································································································· 3
(五)关联方交易 ··················································································································· 3
(六)注册会计师的更换频度与设计意见的类型 ······························································· 5
三 利润质量的评价方法 ········································································································· 5
四 案例分析 ····························································································································· 6
五 提高企业利润质量的对策 ································································································· 8
(一)加强应收账款管理 ······································································································· 8
(二)改善财务状况 ··············································································································· 8
(三)完善会计准则与制度 ··································································································· 9 结束语 ··················································································································································· 9 参考文献 ··································································································································· 9 谢辞 ········································································································································· 11
德州学院毕业论文(设计)评语
院 (系): 经济管理系 专 业: 会计学
学生姓名: 学 号:
题 目: 透析企业利润质量
指导教师评语:
评定成绩:
指导教师签名:
年 月 日
德州学院毕业论文(设计)评语
院 (系): 经济管理系 专 业: 会计学
学生姓名: 学 号:
题 目: 透析企业利润质量
评阅人评语:
评定成绩:
年 月 日
院 (系): 经济管理系 专 业: 会计学
德州学院毕业论文(设计)评语
学生姓名: 学 号: 题 目: 透析企业利润质量 答辩小组评语:
评定成绩:
年 月 日
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