本文主要分为五个部分：第一章是会计监管的基础理论概述；
This text is divided into five parts mainly: Part one is the basic theory summary of accounting supervision.
论文第一章为导论部分，先是概述了会计信息的涵义、内容、作用及其质量特点。
Papers for the introduction of the first chapter, first outlined the meaning of accounting information, content, and its quality characteristics.
传统会计收益问题概述及收益报告改进的动因。
Part One Traditional accounting income and the motive of reforming .
第二部分为合并会计报表概述。
The second section summarizes the consolidation financial statements.
第二部分是会计政策选择概述，介绍了会计政策选择的定义、分类等。
The second part is an overview of the accounting policy choice, it introduces the definition of accounting policy choice, classification and so on.
第二部分是会计信息真实度评价系统概述，包括评价主体与评价客体，评价的基本步骤，以及评价方法简介等。
Part 2 briefly expounds the evaluation system of the AITD, including evaluation subject and object, basic evaluating procedures and a brief introduction of evaluation method.
本文首先对所得税会计的理论问题作以概述，借鉴美国所得税会计的理论框架对我国所得税会计理论框架的构建提出设想。
In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country.
本文首先对所得税会计的理论问题作以概述，借鉴美国所得税会计的理论框架对我国所得税会计理论框架的构建提出设想。
In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country.
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