由于价值链会计所处的环境是复杂的，其有效实施必然受各种因素的影响。
As the environment is complicated, the application of value chain accounting must be affected by many factors.
客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
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.
造成会计职业道德出现问题的原因，除了会计人员自身因素外，外部环境的影响也很大。
The causes for the problems of accounting in professional ethics lie not only in accountants themselves but also in the outside environment influence.
影响会计职业道德的因素很多，其中会计环境的变化对会计职业道德的改变有一定的影响。
The factors affecting the accounting professional ethics, among them many changes in accounting environment of accounting professional ethics changes to a certain extent.
由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响，会计信息具有一定的模糊性。
Due to the impact of vague theory, contract theory, socio-economic environment, the limitations of human understanding and accounting itself, the information of accounting has a certain ambiguity.
第三章通过对影响会计诚信文化建设的内外部环境因素进行分析，力求为寻找加快我国会计诚信文化建设的途径打下坚实的基础。
In the third part, the author strives to search the approach of accounting honesty culture construction by analyzing the inside and outside environment factor.
在电算会计环境下，客观存在着物理因素风险、人为因素风险和网络因素风险。
With computerized accounting system there exist risks of various types: physical, human, and network.
执业环境得当与否是注册会计师道德风险产生的关键外部影响因素，它决定了人追求自我满足的本性的诉求渠道是否最终表现为道德风险这种行为方式。
Environment is the key factor that influences CPA's moral hazard. It decides whether the way that human pursue the inherent instinct of own satisfying is finally moral hazard or not.
摘要企业会计舞弊萌芽、产生、蔓延于一定的管理环境之中。无论管理环境中的哪个因素出了问题，都会影响到管理的质量，可能造成管理失效，从而导致会计舞弊的发生。
No matter which factor in the management of the environment isa problem, will influence the quality of management, may cause management failure, leading to the occurrence of accounting fraud.
会计信息质量与环境、会计系统等诸多因素有关，同时会计职业道德也是一个非常重要的因素。
The quality of accounting information has relationship with conditions, accounting systems, etc. and people often ignore an important factor-accounting professional ethics.
会计信息失真的原因主要有人为因素、历史因素、法律因素和客观环境因素等四个方面。
Accounting information distorted reason has the 4 aspects such as artificial factor, historical factor, legal factor and objective environmental factor mainly.
会计信息失真的原因主要有人为因素、历史因素、法律因素和客观环境因素等四个方面。
Accounting information distorted reason has the 4 aspects such as artificial factor, historical factor, legal factor and objective environmental factor mainly.
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