企业规模越大、会计绩效越好、公司银行负债率越低，公司透明度越高。
The higher the firm size and the financial performance, and the lower the leverage, the higher the corporate transparence.
第二章说明了上市公司会计绩效指标选取的理论依据，其中重点分析了四个会计指标的意义、作用以及计算方法；
The second chapter illustrates the theoretical basis of selecting the four financial indicators and analyzing the function and calculation of them.
第二，利用会计系统分别测量每个责任中心的绩效。
Second, the accounting system separately measures the performance of each responsibility center.
管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。
Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
为了正确评估于企业价值创造，在管理会计领域出现了许多绩效评估指标。
In order to evaluate enterprise value correctly, people created many performance indicator in management accounting.
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.
通过以上研究探讨，旨在帮助企业完善会计管理体制，实现企业效益的最大化，提高企业的经营绩效。
Through the above discussion, it will help the enterprises improve the accounting management system, to realize the enterprise efficiency maximization, to enhance enterprise's operating performance.
与传统的管理会计控制工具有所不同的是，BSC还可以用来阐明和传播企业战略，而并非仅仅用于控制行为和评估企业以往的绩效情况。
Compared with other management accounting control tools, BSC can not only control behaviors and evaluate previous performance, but also translate and communicate strategy.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
紧接着本文将事件研究法和会计研究法结合运用，对我国上市公司控制权市场的绩效进行实证研究。
This thesis employs event study and accountant study together to empirically study the performance of market for listed corporate control in China.
绿色会计是分析环境绩效以及环境活动对企业财务成果影响的一门新兴学科。
Green accounting is a newly-born subject that analyzes the environmental effectiveness and the effect of the environmental activities on the enterprise's financial results.
所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。
Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .
指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。
The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.
其次构建了注册会计师职业判断绩效评价的指标体系，并运用多级模糊综合评价模型对其进行绩效评价。
Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it.
本文运用灰色系统分析方法考察了中国排名前20家的会计师事务所的运营绩效，并根据获取的灰色关联度，对其影响因素进行了排序。
By using the method of gray system, this paper first surveys top 20 accounting firms operational performance on the list in China.
第三篇研究注册会计师制度变迁的绩效问题。
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
[摘要]膦法定会计准则下利源分析报告在宏观层面进行监管决策和微观层面进行业务管理及绩效评估等方面发挥了重要作用。
Abstract: Statutory profit analysis plays an important role in regulatory policy at macro level as well as business management and performance evaluation at micro level.
如何做好会计监督工作与财务管理工作，为医院运行绩效发挥作用是本文着重探讨的问题。
How to well supervise and manage the accounting and finance works and how to put into good use in hospital's operations and performances are the main topics of this article.
因此研究企业能力与财务绩效的相关性也能够为商誉会计的理论研究提供帮助。
Therefore the research on the relationship between enterprise capability and financial performance can provide information to help the research on Goodwill.
本文对商业银行财务绩效评价指标的数据采集来自商业银行财务会计报告，这些数据信息获得方便。
The paper collects the data of financial achievement target from financial statement of commercial bank, which are easily gained. 3. logicality.
本文对商业银行财务绩效评价指标的数据采集来自商业银行财务会计报告，这些数据信息获得方便。
The paper collects the data of financial achievement target from financial statement of commercial bank, which are easily gained. 3. logicality.
应用推荐