The first chapter, this part introduces the conceptions and characters of the disaster, analyzing its influences to the society, which make challenge to accounting. we probe into the conception of disaster-relief-accounting, and then we make deep analyze to its connotation.
第一章,本文介绍了灾害的概念及其特征,分析了灾害及灾害救济的社会功效,引出灾害救济对会计的挑战,探索性地提出了灾害救济会计的概念,并对其内涵进行了一般性分析。
参考来源 - 灾害救济会计问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
这一计量属性的广泛应用，不仅对会计实务工作造成很大冲击，也对审计工作提出了挑战。
The wide applications of this measurement attribute not merely cause striking to the work of accounting practice greatly but also challenge the audit work.
随着我国会计信息失真问题的不断暴露，对现有会计信息生产流通模式提出了挑战。
Along with our country accounting information distortion question's unceasing exposition, presented the challenge to the existing accounting information production circulation pattern.
知识经济的出现对会计工作提出了新的挑战。
The emergence of intellectual economy issues a new challenge to the accountant work.
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