本文研究的是有关中国宏观经济法律环境对会计体系的影响。
This paper is about the impact of macroeconomics and legislation environment in China on the accounting system.
提高会计人员职业道德水平在于强化会计教育体系,净化会计职业环境,重构职业道德标准等。
We should strengthen accounting educational system, purify the professional environment of accounting and reestablish the standard for professional ethics to promote accountants' professional ethics.
环境会计是将环境因素引入会计体系的正在形成之中的新的会计分支。
Environmental accounting is a new fledgling branch of study which takes environmental factors into account in the accounting system.
环境管理会计是将环境因素引入管理会计体系的正在形成之中的新兴管理会计学分支。
Environmental management accounting is a new and developing branch of management accounting, which was born during the process of bringing environmental factors into the management accounting system.
加入WTO后,我国的会计环境将发生很大的变化,会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
谨希望通过本文的论述,对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。
The author hopes to offer instructive reference for establishing and consummating Chinese listing companies' environmental accounting information disclosure system.
网络技术和经济促进了企业控制环境的变革、会计系统体系结构重组及企业内部控制程序的完善,同时也增加了安全控制的难度。
Internet technology brings about the changes of the control environment, system structure and the perfection of internal control, meanwhile it also increases the difficulty of safety control.
因此,为了解决这一矛盾,建立适合中国会计环境的会计准则体系,必须立足于我国目前特有的会计环境。
So in order to solve this problem and set up the accounting standards system in China, we must base on our country's peculiar environment.
第二部分从会计控制系统的环境、要素、形式、规范、评价体系等几个方面,说明如何基于控制沦原理建立相应的会计控制系统。
The second chapter explains how to constitute relevant accounting control system based on cybernetic theories, from the aspects of environment, elements, forms, criterions and appraising system .
鉴于控制环境在整个内部会计控制体系中所处的重要地位和复杂性,本文又做了专章论述。
Due to the importance and complicacy of control environment, we describe it later in a whole chapter.
在复杂、不确定以及变化的经济环境下,特别是在新会计准则体系下,会计职业判断越显其存在的价值。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
由于会计环境的巨大变化,现有会计体系呈现出固有的缺陷,会计变革已迫在眉睫。
Resulting from the great changes in accounting environment, many defects have appeared in today's accounting system and an accounting revolution is inevitable.
当会计环境发生改变时,企业必须重新构建企业会计政策选择体系以符合新的要求。
When the accountant circumstance is changed the corporation has to build new accountant policy choice system to fit the new requirements.
本文在借鉴前人研究的基础上,对环境会计核算体系理论进行了进一步的探讨。
On the basis of the predecessor's studies, this paper makes further researches to the Environmental accounting system theories.
本文借鉴前人的研究基础,综合运用环境经济学、环境会计学、成本会计学等理论,建立了一套比较完善的核算体系。
This paper drew on previous research, comprehensive use environmental economics, environmental accounting, cost accounting and other theories, established a relatively complete accounting system.
如何适应知识经济社会特有的经济环境的要求,构建新的财务会计体系便成为一个重要的课题。
Consequently, how to build a new FA system has become an important task to meet the needs of the economic circumstances peculiar to the knowledge economy society.
目前,我国现行的会计核算体系还没有对环境资源进行有效的反映。
At present, the current accounting system has not effectively reflect environmental resources.
目前,我国现行的会计核算体系还没有对环境资源进行有效的反映。
At present, the current accounting system has not effectively reflect environmental resources.
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