会计真实性对会计研究至关重要。
The truthfulness of accounting information is of vital significance to accounting studies.
环境是会计研究的逻辑起点。
The environment is the logical basis of the study of accounting.
但是，实证会计研究中也存在着不少问题。
因此，环境成本的研究是环境会计研究的基础。
So the study on environmental cost is the basis of the research on environmental accounting.
会计理论研究方法在会计研究中具有十分重要的意义。
The research method of accounting theory is very important in the study of accounting.
而中国由于各种原因，实证会计研究存在的问题更多。
Chinese researchers face more problems when positive research is applied in China because of various reasons.
因此，企业竞争力会计研究具有重要的理论和现实意义。
Therefore, there are theoretical and practical meanings in the research of enterprise competitiveness accounting.
互换在企业中的广泛应用，使互换会计研究显得尤为重要。
The widespread application of swap in enterprise cause the research on swap accounting appears especially importantly.
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。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
本文通过一般的会计研究模式对网络会计进行了系统的研究。
This text passes the mode of general accountancy research to research network accountancy proceed system.
行业会计研究的未来有如下的趋势：行业会计研究必然存在；
The trends of future industry accounting research are below: industry accounting research must exist;
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。
We should reinforce the training methods of accounting research including behavior research in accounting education.
理论上，一方面，企业竞争力会计研究可以拓宽会计的管理职能。
Theoretically, on the one hand, the research of enterprise competitiveness accounting can enrich and broaden the management function of accounting.
具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
第一，它是没有明确表示，会计研究具有比较优势，在开展这类研究。
First, it is not clear that accounting researchers have a comparative advantage in conducting such research.
然后介绍了绩效分析的方法，具体介绍了的事件研究法和会计研究法。
Then introduces the methods of performance analyses, describes the event study and accounting study in detail.
文章最后一章对全文进行了总结，并对我国的环境会计研究进行了展望。
In the last chapter, we summed up the whole thesis, and gave study prospect of environmental accounting in our country.
我国实证管理会计研究总体上还处于初级探索阶段，尚有许多问题有待解决。
But positive management accounting studying is in its initial phase, many issues need to be settled.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
分析了智力资本会计的研究现状，以及对智力资本会计研究的必要性及紧迫性。
Then this paper analyzes the present research of IC accounting and the necessity and urgency of the IC accounting's study.
自创商誉会计研究受到传统会计理论框架的束缚，对其突破还存在这一定的难度。
The homemade goodwill accounting study receives the tradition accounting theory frame the fetter, also has this certain difficulty to its breakthrough.
企业的环境会计信息披露作为环境会计研究的切入点，也一再受到人们的普遍关注。
As the cutting point of environmental accounting study, the enterprise environmental accounting information disclosure attracts our attention.
环境会计是当前会计研究的热点之一，而环境成本又是环境会计学中最基本的问题。
The topic of environment is among the hot issues in accounting nowadays, environmental cost is the basic concept of environmental accounting.
与此同时，环境会计研究又需要多个学科知识的融合，当前对其深入研究的困难较大。
Meanwhile, the environmental accountant studies the integration needing a lot of discipline knowledge again, relatively great to the difficulty that its further investigates at present.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
而环境成本又是环境会计学中最基本的问题，因此，环境成本的研究是环境会计研究的基础。
Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。
Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
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