会计政策变更能够提供更可靠、更相关的会计信息。
More reliable and more relevant accounting information shall be provided through changing the accounting policy.
因此，对自发性会计政策变更的研究就显得非常必要。
It's necessary to conduct studies on such self-determined accounting policy change.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。
Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.
会计政策变更和会计差错更正在会计实务中有很多相似之处，极易被混淆。
The Accountancy Policy Change and the Accountancy Mistake Corrigendum are quite similar in many ways in practice, and are easily confused.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
作为会计政策变更账务处理的一个重点，追溯调整法具体账务的处理过程比较繁琐，容易出错。
The method of retroactive adjustment of account is a focal point of accounting policies'changing. But it is too heavy and complicated and inclined to be wrong.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
商务部也称任何公司以前所得到的配额，无论是外资企业还是国内企业，已经临时丧失了其配额权因为有根据政策变更的需求。
The ministry also said that one company previously receiving quotas, not identified as foreign or domestic, had temporarily lost its rights to quotas because it was replacing equipment.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
这种政策处理的问题是，谁拥有权限在不同的模型层之间，来回移动模型变更。
This policy addresses the concerns about who has the authority to move model changes back and forth across model layer boundaries.
该角色验证从上或者从下而来变更的质量和价值，以确保执行者遵循本地政策。
This role verifies the value and quality of incoming changes from above or below and in ensuring adherence to local policies by practitioners.
根据国际奥委会的退票政策，只有赛事取消才能退票，比赛时间变更，奥运门票不退换。
Ticket refund will only happen on sport event cancellation, excluding schedule change, according to the ticket policy stipulated by the IOC.
对企业范围内的SOA采用中所必需的变更的成功实施需要政策和流程的参与，这主要都是受业务需求驱动的。
Successfully implementing the changes necessary for enterprise-wide SOA adoption requires putting policies and processes in place, which are largely driven by business needs.
然而，对HR政策的变更通过更有效的IT组织大大地获利。
Changes to hr policies can, however, pay off greatly through a more effective IT organization.
是由起始流管理员来执行变更(向下推进变更)，还是由后代流管理员来执行变更，(向下拉动变更)，也是一个政策决定。
Again, it is a policy decision as to whether this is performed by the ancestor stream managers (pushing changes downward) or by the descendant stream managers (pulling changes downward).
图4展示了任意变更循环期间，拥有两个执行者的单个项目是什么样的（计时由本地政策创建）。
Figure 4 illustrates how a single project with two practitioners would look during any one change cycle (timing to be established by local policy).
愿意变更HR政策。
因此它和其他的统治精英一样，它会向其用户征求管理方面的建议。它允许其用户就服务条款即将作出的变更投票，还通过论坛搜集关于未来政策的意见。
It allows users to vote on proposed changes to its terms of service, and it holds online forums to solicit views on future policies.
因此它和其他的统治精英一样，它会向其用户征求管理方面的建议。它允许其用户就服务条款即将作出的变更投票，还通过论坛搜集关于未来政策的意见。
It allows users to vote on proposed changes to its terms of service, and it holds online forums to solicit views on future policies.
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