institutional accounting
英 [ˌɪnstɪˈtjuːʃənl əˈkaʊntɪŋ]
美 [ˌɪnstɪˈtuːʃənl əˈkaʊntɪŋ]
n. 机关会计，公用事业会计
双语例句
- Prior research mostly focuses on the effect of institutional quality on corporate accounting and financial behavior.
以往文献主要关注制度质量这一制度环境特征对公司会计与财务行为的影响。 - Institutional Ownership, Minority Investor Protection and Accounting Earnings Quality
机构持股、中小投资者保护与会计盈余质量 - The resolution should start with the social environment and institutional factors causing the false accounting, only by doing this false accounting can be fundamentally eradicated.
治理会计造假必须跳出就会计造假治理会计造假的怪圈，从导致会计造假的社会环境和体制因素入手，只有这样才能从根本上治理会计造假。 - These firms will need to push for institutional reforms to improve accounting standards and financial disclosure.
这些机构必须积极推动制度改革，以完善会计准则和财务披露制度。 - The government and institutional accounting system applied in 1998, plays a positive role in regulating institutional financing management and accounting. But with the change of institutional economic situation, some activities in the system should have a discuss.
1998年实施的《事业单位会计制度》，对规范事业单位会计核算和加强财务管理起到了积极作用，但是随着事业单位经济形势的变化，制度中的一些做法值得商榷。 - The Comparison between Accounting for the West Non-profit Making Organizations and Institutional Accounting of Our Country
对行政事业单位会计委派制的思考西方非营利组织会计与我国事业单位会计之比较 - There is no logical reason why people always focus heavily on the institutional instruments about accounting and auditing and take relatively little interest about the financial analysis system which is the indivisible part of the whole information disclosure institutional structure.
但在信息披露制度结构中，人们似乎更多地讨论会计、审计制度安排，而财务分析制度作为这一制度结构中不可或缺的一项制度安排，对其关注较少，这在逻辑上是缺乏理由的。 - As an informal institutional management, accounting integrity is an important part of accounting institute system which is composed of formal accounting regulations and accounting integrity.
作为一项非正式的制度安排，会计诚信是会计制度的一部分，会计制度由正式会计规则与会计诚信组成。 - All these become institutional seedbed of fuzzy accounting information.
这些都成为了信息失真的制度温床。 - High-quality accounting information is the foundation of efficient operation of corporate governance and perfect corporate management structure is the institutional guarantee of high-quality accounting information.
高质量的会计信息是公司治理机制有效运行的基础，而完善的公司治理结构又是高质量会计信息的制度保证。 - This paper expounds the necessity and urgency of establishing a new governmental and institutional accounting system with scientific norm and Chinese characteristics to meet the needs of the development of socialist market economy.
本文论述了适应社会主义市场经济发展需要，建立具有中国特色的、科学规范的新预算会计体系的必要性和紧迫性； - Accountants and accounting bodies is not the separately institutional arrangements of accounting regulation.
该定义强调会计监管是一项制度安排，会计人员和会计机构的会计监督不应作为单独的会计监管制度安排。 - The System Design for Institutional Accounting
事业单位会计核算制度设计 - The paper seeks the way to analysis the institutional arrangement of information disclosure in the environment accounting, it uses the new institution economy and it has built a basic frame.
运用新制度经济学，对环境会计信息披露的制度安排进行了具体分析，构建了一个基本的框架。 - On Objective Model of the Reform of Governmental and Institutional Accounting of Our Country
论我国预算会计改革的目标模式 - Transaction Cost, Institutional Shift and Accounting Standards
交易费用、制度变迁与会计准则 - Research on Chinese accounting innovation for recent 20 years includes seven aspects, which are useful to understand the relation between informal institutional arrangement and Chinese accounting innovation to perfect the accounting institution suitable to the market economy.
从七个方面对我国改革开放二十多年以来会计改革情况进行研究，有利于理解非正式制度安排与我国会计改革的制约关系，完善与市场经济体制相适应的会计制度体系。 - It will be helpful for the development of institutional investors and for the development of accounting standard. Economics Analysis of Supply and Demand Relationships of Accounting Standard
机构投资者参与会计准则的制定，不仅是机构投资者发展的需要，也是会计准则发展的需要。会计准则供求关系的经济分析 - Research on Ultimate Control, Institutional Environment and Motives of Accounting Policy Choice
终极控制、治理环境与会计政策选择动机研究 - Making of high-quality financial reports is influenced by a series of institutional arrangements and accounting standards are only part of them.
高质量的财务报告受到一系列制度安排的制约，会计准则仅是这些制度安排中的一个部分。 - This chapter make theoretical analysis on "the considered factors and investment strategy of institutional investors in investment options" and "institutional investors consider the feasibility of accounting conservatism".
第三章理论分析与研究设计，本章对机构投资者投资选择的考量因素进行理论分析。 - Using the sample companies during the period of stable accounting system to control the impact of changes in accounting system, this chapter investigates how the improvement of institutional environment affects the decision usefulness of accounting information.
该章通过选择会计制度稳定期间的样本公司，以控制会计制度变迁的影响，运用决策有用性经验模型考察了地区制度环境改善对会计信息决策有用性的影响。 - This thesis will mainly discuss the effect of institutional environment of different areas on enforcement of accounting standards there.
本文主要探讨我国不同地区的制度环境对会计准则在该地执行的影响，找出关键的制度因素，以对未来准则的执行提供启示。 - There are many reasons about it. But as one of external institutional arrangements that can guarantee the quality of accounting information in listed companies, independent auditing system undertakes inexcusable responsibilities.
我国目前上市公司的会计信息质量不高，原因是多方面的，其中独立审计制度作为保证上市公司会计信息质量的外部制度安排之一，负有不可推卸的责任。 - At the present stage, Chinese futures brokerage firms have a large number of internal and external problems, especially on unsuitable institutional criterions referring to finance, accounting and tax. Futures brokerage firms should set up industrial standards of their own.
发展至今，现阶段中国期货公司存在大量的内部问题和外部环境问题，尤其在财务、税收等方面适用制度准则不当，应该建立期货公司自己的行业标准。 - The conclusions of this thesis are as follows: ( 1) The mandatory institutional changes in accounting have affected the total samples usefulness of accounting information, and it shows at different stages of the trend of increasing.
通过实证研究发现：（1）强制性会计制度变迁影响了总体样本的会计信息价值相关性，并表现出递增的趋势。 - The level of the quality of accounting information is from the level of corporate governance. As the institutional arrangements to ensure the quality of accounting information, corporate governance impacts the timeliness of the annual report directly.
会计信息质量的高低源自公司治理水平，公司治理作为保证会计信息质量的制度安排，直接影响年报披露的及时性。 - Therefore, the thesis verifies the relationship between stock ownership of institutional investors and accounting information quality, and concludes that integral stock ownership of institutional investors is positively correlated with discretional accrual of listed companies.
由此本文验证了机构投资者持股与会计信息质量的关系，得出机构投资者整体持股与上市公司的操纵性应计利润正相关的实证结果。 - Secondly, it analyzes and evaluates the institutional system of environmental accounting information disclosure, and research on the situation of the practice.
其次，分析评价我国环境会计信息披露的制度体系，并对我国环境会计信息披露实务现状进行研究。 - Literature review introduces the existing research results from the following three aspects: the government accounting reform, institutional change theory, institutional change and and government accounting.
文献综述则从政府会计改革、制度变迁理论以及制度变迁与政府会计改革的相关研究三个方面介绍了政府会计的现有研究成果，并对已有文献进行了评述。