To improve the effectiveness of the financial report, the need to increase the disclosure of accounting information.
要提高财务报告内容的有效性，必须增加披露会计信息。
To improve the effectiveness of the financial report, we must focus on several aspects of the disclosure of accounting information.
提高财务报告内容的有效性，必须重点增加披露几个方面的会计信息。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
公开原则是证券市场的基础，而会计信息披露是公开原则的具体体现。
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面，证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
Accounting information disclosure of accounting problems has been the focus of study.
会计信息披露问题一直以来都是会计学研究的重点。
The report also pointed out that listed companies in equity-based incentives and information disclosure of accounting problems more.
该报告还指出，上市公司的股票为基础的激励措施和会计信息披露问题更多。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
From the regulatory situation, the implementation of equity-based incentives for companies in accounting and information disclosure of the existence of certain aspects of the problem.
从监管的情况“，实施的股权为基础的会计和信息披露的公司奖励的问题的某些方面存在着。”
So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.
因此，在对新兴的环境会计进行研究时应该将环境会计信息披露作为首要问题。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
为此，必须改进现行的财务会计模式，以增进无形资产信息的披露。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
最后，文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。
Extractive coal industry has not its own disclosure norm of accounting information, only adheres to the common disclosure standards.
煤炭采掘业没有本行业的会计信息披露规范，只能遵循共同的披露规则。
The article attempts to analyze accounting disclosure from the point of information economics.
本文就试图从信息经济学的角度对会计信息披露进行剖析。
The disclosure of forestry accounting information is the main and basic problem of forestry accounting.
林业会计信息披露是林业会计中主要和基本的问题。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
The main purpose of environmental accounting information disclosure is to meet external interest - related people's needs for policy making.
满足外部利害关系人的决策需要，是披露环境会计信息的主要目标。
So the problem of accounting information disclosure of commercial bank should be solved quickly.
因此，商业银行会计信息披露问题亟待研究解决。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。
The relevant accounting headings, accounts and the improvement of information disclosure are also discussed in this thesis.
并改进相关会计科目和账户的设置以及会计信息披露方式。
The paper further investigates our extant problem of accounting information disclosure system of listed company such as inadequate, lack of timeliness, usefulness poor decision-making etc.
本文以财务会计的目标作为研究的切入点，即以决策有用观来指导会计信息披露的实践。
It has great practical importance to study the supply and demand of accounting information disclosure in security market.
证券市场会计信息披露供需研究具有重要的现实意义。
Disclosure of information, especially of accounting information is the core of the corporate accountability, and the footstone of the stock market supervision system.
信息披露，尤其是会计信息披露是公司受托责任的核心，也是构筑证券市场的基石。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。
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