2000. 4 Ξ 1980, 20,,,,,, 30,,,,, ( ), ( ),, ( ) ( )? :?? (,1951),,? (,1951) : 50, ( ) Ξ 2000 3 29 12
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2000. 4,, (,1980) (, 1981) (, 1980),,, :,,,,, (,1984),,,,,, 80 (,1983),,,,, ( ),, (1999 9,, 18,, (,1996), ( ) 1981,1984, 1990,,,, 1992 11,, (,1980) (,1986) ; (,1984) (1998 12 ), ( ) ( ) ; ( ) ; ( ) ( ) ( ) ),
2000. 4, 20,, 80,,,, 1989,, :,, ;,, ;,, ( ) ;,,,, (,1990),,,,,, 1999,, 10,,, (,1999), 1983 :,,,,, ( ) 20,,,,,, ( ),, : : (1993),, (1996), (1999) : (1) (. 1992),,1992 (2) (. 1994),,1995 19
2000. 4 :,,,?, (,1999),,,,,,,, (,1999),, (,1999),,,, 20,,,, IOSCO,, :,,,,,,,,,,,,,,,,,,,,,,,,, 20
2000. 4,,,,,,,,, 15,,,,,, 10 10,,,,,,,,, 60,, : ;, (,1997 ),, 16 ( 1984 ), 10 : (,1998) (,1995) (,1997) (,1997) (,1998 3 19 20) (,1998), ( ) 1998, 1998 : ( ) 1985 1997 ( ),, 1977 :,,, 10 (AFOBA T), (Ball) (Brown) (An Empirical Evaluation of Accounting Income Numbers), 60 : ( Watts & Zimmeiman : Poeitire Accounting Theory (1986,P20) 21
2000. 4 :,,, (AAA,1977), ( ) ( ) ( ),,,,,,,,,, 50,,, 20,,,,, 21,,,,,,, 21,?,,,,, 22,,,,,,,,,,????,,, 21,, : 1.?.,1951 ;1 2.?.,1951 ;4 3,..,1953 ;6
2000. 4 4 ( ),,,,. ( )., 1979 5 ( )..,1963 ;2 6. ( ).,1982 1981 ;3 7.., 8,..,1980 ;1 9.. 1982.,1983 Ch. 5 10 AAA. A Statement of Basic Accounting Theory 1966 11 APB :Statement No. 4. Basic Concepts and Accounting Priniciples Underlying Financial Statements of Business Enter2 prisis,aicpa,1970 Ch. 2 Par. 5 12 Davidson & Weil. Handbook of Modern Accounting 2nd. Ed. 1977 13.,. ;1980 4 14..,1982 ;2 15.., 1983 ;4 5 16..,1984 ;4 17..,1984 ;6 18... : 1962 7 6 19..,1962 ;15 16 20..,1964 ;7 8 1984 ;6 21.., 22..,1986 ;2 23..,1986 ;11 24.,.,1982 ;7 1985 ;1 25.., 26..,1986 ;3 27..,1980 3 5 28..,1980 ;4 29.,1981 ;11 30.,. 1980,,1982 31.. 1981,,1982 32.., 1980 ;1 33.,.,1984 ;1 34. ( ).,1983 35 ( ).. ;1996 36.,,.,1990 ;2 1999 37. 50., : :,,,, (622 623 ) ;,,,,,, (625 ) 38..,1999 ;2 39..,1997 40. :.,1998 ;7 41.. :,1995 1996,,1997 42.,.,1997 ;4 43..,1997 ;9 44.., 1998 3 19 20 45..,1998 ;7 46. 1985 1997.,1998 ;3 47 AAA. Statement on Accounting Theory and Theory Acceptance,1997 48,,1999 12 28 23