These include the prevention of inappropriate producer subsidies& including through manipulated exchange rates or distorted state enterprise accounting. 这些领域包括阻止为生产商提供不适当的补贴&包括通过操纵汇率或者扭曲国有企业会计信息。
Today, theories of property right accounting are mainly on enterprise accounting, not on government accounting. 目前,产权会计学派的研究重点主要是关于企业会计。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information. 资产减值会计准则的出台,规范了企业会计核算行为,提高了会计信息质量。
Analysis on The 30th Enterprise Accounting Standard& Financial Statement Report; 解析《企业会计准则第30号&财务报表列报》
Accounting supervision is one of basic accounting functions and carried out in accordance with laws and regulations, but, because there are the following causes like enterprise accounting management system, internal control, personnel quality, etc., it presents a weakening trend. 摘要会计监督是会计基本职能之一,是依法而行、依理而行的,但由于企业会计管理体制、内部控制、人员素质等各方面的原因,会计监督存在弱化现象。
Asset impairment of enterprise accounting of the issues involved was expounded. 对企业资产减值核算涉及的问题进行了深入探讨。
Advantages and Disadvantages of Execution of Small Enterprise Accounting System for School-Run Enterprises 校办企业执行《小企业会计制度》的利弊分析
On the Law System of Regulating Enterprise Accounting Information Fraud 规制企业会计信息造假行为的法律制度研究
Discussion on Capitalization of Internal Research Development Cost on New Enterprise Accounting Standard 对新《企业会计准则》内部研发费用资本化的探讨
This article through the institution enterprise to turn management background, how to realize the enterprise accounting system to the enterprise accounting system change analysis. 本文通过事业单位企业化管理背景下,如何实现事业单位会计制度向企业会计制度转变进行分析。
On the Effects of the Enterprise Accounting Reforms in China from the Perspective of the Comparability of Accounting Policies 论我国企业会计改革的效果:基于会计政策可比性视角
Based on the patterns and problem crucial points, this paper gives the monitoring criteria of capital abnormal flow based on the enterprise accounting perspective. 根据辨识出来的具体模式和问题关键点提取出基于企业会计视角的企业资金异常流动监测准则。
In2006, Ministry of Finance issued enterprise accounting basic standards which is not only a financial accounting concept but also a accounting regulation. 摘要2006年财政部发布的企业会计基本准则既是一份财务会计概念,又是一部会计规章。
In recent years, both at home and abroad, the enterprise accounting fraud phenomenon emerge in endlessly. 最近几年,无论在国内还是国外,企业会计造假现象层出不穷。
The business enterprise accounting system is a concrete norm checks the work. 企业会计制度是企业会计核算工作的具体规范。
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree. 新《企业会计准则》中研发费用资本化存在的问题,主要体现在研究支出和开发支出划分的比较模糊,在一定程度上缺乏可操作性;
China in1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role. 我国于1992年发布的《企业会计准则》,部分地充当了财务会计概念框架的角色,曾发挥了极其重要的作用。
The benefit of operators, enterprise accounting system operation, accounting supervision, and accountant quality are four factors to affect assets devaluation preparation getting. 分析了影响我国企业会计制度改革的环境因素,对我国企业会计制度改革的目标定位进行了探讨。
Co-development of Enterprise Accounting Rules and Computerized Accounting; The network computer you have selected does not have a transaction coordinator installed. Please try a different computer. 企业会计准则与会计电算化的协调发展选定的网络计算机没有安装事务处理协调器。请选择另一台计算机。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management. 建议借鉴企业会计制度的核算方法,完善核算科目,增强抗风险能力和采用全面成本管理法。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied. 新的《企业会计准则》发布后,公允价值的有效、公允计量一直是学界研究的重要课题。
The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting 新准则下我国上市公司递延所得税对盈余管理影响的实证研究
An Analysis of Relevance Quality after Implementing Enterprise Accounting Standard& A Verification of Annual Report Data for Shanghai A Shares in 2007 企业会计准则实施后的相关性质量分析&沪市A股2007年报数据检验
Study on Path Choice, International Convergence and Equivalence of Enterprise Accounting Standards in China 我国企业会计准则路径选择、国际趋同及等效研究
The enterprise accounting policy choice generally has two kinds of effect: Opportunism and efficiency. 企业会计政策选择一般有机会主义和效率性。
The obstacles of business accounting system have caused the low quality of enterprise accounting information; “两则”和行业会计制度缺陷造成了企业会计信息质量偏低;
Agency relation provides the power of development and condition of environment for enterprise accounting. 代理关系为企业会计提供了发展的动力和环境条件,代理关系的管理需要会计。
They have important reference value to the construction of Chinese enterprise accounting information systems. 模型包括事项会计模型、数据库会计模型、语义会计模型、REA会计模型和ERP会计模型,它们对我国企业核算信息系统建设研究具有重要的参考价值。
The risk model library is collections of the enterprise accounting informatization risk and countermeasures. 其中,风险模型库是企业会计信息化风险和对策的集合。
From the accounting information system life cycle and the internal control dimensions study enterprise accounting information system risk factors. 将企业会计信息系统风险的影响因素从会计信息系统生命周期以及内部控制两个维度进行研究。