会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
企业选择了上述两种处理方法之一作为会计政策后,应当一致地运用于相关的所有预期交易套期,不得随意变更。
When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
本文首先分析了会计政策的本质,在此基础上探讨了会计政策选择中涉及的有关问题,主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
随着会计政策选择的空间不断增大,会计政策选择出现的问题越来越多。
With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy.
阐述了实质重于形式的内涵,分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
文章在分析会计政策选择风险存在的必然性的同时,提出了防范风险的对策。
At the same time of analyzing the necessity of the existence of risks in accounting policy selection, this paper puts forward some countermeasures for risk prevention.
由于经济事项的不确定性,会计准则规定的灵活性和企业的利益导向,会计政策的选择是必不可少的。
Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy.
最后讨论了选择会计政策应遵循的原则。
Finally the paper discusses the principles that must be followed in selecting accounting policies.
最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
企业进行所得税筹划的过程,也是一个会计政策选择的过程。
For a corporation, the process of income tax planning is a process of choosing accounting policy.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
会计政策选择中,经理可以根据管理报酬契约进行选择。
In accounting poling choosing, the manager can choose according management remuneration contract.
本文对盈余管理的概念作了界定,并对相关的概念——会计政策选择和财务舞弊作了辨析。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
然而,在实施会计政策选择时,要受到多个因素的影响。
However, the choice of accounting policy will be affected by many factors.
企业会计政策选择产生的客观原因很多,主要有利益的共享性、企业的独特性和法规(律)规定。
Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
基于上述原因,论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
而股利分配率、原材料比例不是企业选择会计政策组合的主要影响因素。
The ratio of dividend distribution and the ratio of raw materials are not important effective factor when enterprises choosing multiple accounting policy.
契约的不完备性导致会计政策选择权的必然存在,而不同的契约成本导致不同的会计政策选择动机。
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contract costs lead to different motives in accounting policy choice.
如何规范上市公司会计政策的选择,提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
The choice of accounting policies guided by tax planning is under the influence of various factors.
但会计政策选择是有经济后果的,有意或恶意的选择会使社会财富在各利益主体之间的分配不公平,造成社会性问题。
But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems.
会计政策选择是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
而相关会计准则、制度的不完备性和灵活性,使上市公司有了进行会计政策选择的空间。
Moreover the completeness and the flexibility of the relevant accounting criterion leaves listed company the space to carry on the choice of the accounting policy.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
会计政策的选择过程其实是若干利益主体之间的相互博弈过程,每个个体都希望其自身的效用得以最大化。
This choosing process, in which every party hopes to maximize its own utility, is actually a mutual gambling among the bodies.
正因为有上述的原因,导致了我国会计政策选择的特殊性。
Have described above reasons, cause I congress count particularity that policy chooses.
而这种会计政策选择将导致我国社会福利的下降,需要从制度上进行改进。
And choose to cause the decline of the social welfare of our country in such accounting policy, need improving from system.
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