Accounting behavior in business is built on the basis of capital maintenance.
企业的会计行为是建立在一定的资本保全概念之上的。
The analysis to Creating Accounting behavior of listed companies in our country.
我国上市公司创造会计行为分析。
Creative accounting behavior is the common phenomenon in the world security market.
创造会计行为是全球证券市场普遍存在的不足。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
In the field of international accounting behavior, accounting commonly referred to as the accounting internationalization.
会计领域中的国际化行为，会计界通常简称为会计国际化。
It plays a very important role in standardizing enterprises' accounting behavior and guaranteeing a benign operation of the market.
它对规范企业会计行为，保证市场良性运作起到重要作用。
New "accounting System of Corporation" has impacts active influence on normalizing accounting behavior and improving accounting information quality.
新的《企业会计制度》对规范我国企业的会计核算行为，提高会计信息质量产生了积极深远的影响。
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。
Assumption 2: the most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country.
假设2：在我国的大多数上市公司中存在为符合分析师的盈利预测而进行创造会计行为的现象。
Is there phenomenon that the listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country?
那么，在我国上市公司中是否存在为符合分析师的盈利预测而进行创造会计行为的现象昵？
So as to standard the listed companies 'accounting behavior further, protect the interest of investors and improve the stock market's efficiency of our country.
以便进一步规范上市公司会计行为，保护投资者利益，提高我国股票市场效率。
The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior.
会计职业判断作为一种会计行为，在确认、计量、记录和报告过程中发挥着很重要的作用。
This paper analyses the individuality of insurance accounting from three aspects: accounting factor; accounting computing technique and accounting behavior norm.
本文从会计要素、会计核算技术、会计行为规范三个方面对保险会计的个性进行了分析。
Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。
The optimization of accounting behavior involves standardizing accounting behavior, improving the quality of accounting information and protecting the interest of investors.
会计行为优化是规范会计行为、提高会计信息质量、保护投资者利益的需要。
Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.
重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。
However, endless accounting behavior alienations took place in firms especially listed companies of China in recent years had caused lots of serious accounting information problems.
然而，近年来中国企业，特别是上市公司的会计行为异化问题非常严重，导致了严重的会计信息质量问题。
The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.
会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
The customer perspective class, for example, will go well beyond marketing to touch on psychology, sociology, economics, operations, accounting, organizational behavior and information technology.
以客户视角课为例，该课程的内容远远超越了营销知识范畴，已经涉及到心理学、社会学、经济学、企业运营、会计学、组织行为和信息技术领域。
The accounting internationalization behavior has been the core problem to the financial trade, especially banking, as the important branch in the economic field.
金融行业尤其是银行业作为经济领域内的重要分支，其会计国际化行为日益受到关注。
Cost management is the process of enterprise production cost accounting, cost analysis, cost and cost control and so on a series of decision-making science management behavior.
成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。
We should reinforce the training methods of accounting research including behavior research in accounting education.
在会计教育中应加强包括行为研究在内的会计研究方法的训练。
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.
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。
The validity of accounting information reveal affects the behavior of investors to some extent, and finally affects the tendency of stock price.
会计信息披露的有效性在很大程度上直接影响投资者等经营主体的行为，最终影响股票价格的走向。
In its inner environment aspect, tax affairs preparation wish, its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.
在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。
In its inner environment aspect, tax affairs preparation wish, its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.
在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。
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