知识经济的到来,将使会计环境发生一系列变化。
With the advent of knowledge economy, accounting environment will be undergoing great changes.
随着世界知识经济时代的到来,会计环境随之改变。
With the advent of the era of knowledge economy the world, accounting environment changes.
会计信息质量特征是由会计目标和会计环境影响的。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
会计环境的好坏直接影响到会计职业道德水平的高低。
The accounting environment has direct influence on accountants' professional ethics.
会计环境的多变性和复杂性决定了会计人员的职业判断。
The variety and complication of accounting environment determine the accountant's professional judgment.
随着电子信息的迅猛发展,会计环境也随之发生了改变。
Along with the electronic information swift and violent development, accountant the environment has also had the change along with it.
网络经济下的网络财务使企业的会计环境发生了很大变化。
The network financial affairs under the network economy make the accounting environment of enterprise occur the very big change.
虚拟公司将改变会计环境,对会计假设理论产生巨大的冲击。
The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.
信息技术对会计环境、会计假设、会计原则提出了全面的挑战。
Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.
可是会计职业判断同会计人员所处的会计环境有着很重要的关系。
But the judgment of accounting profession has very important relations with the accounting environment which the accounting personnel stay in.
并结合我国会计环境对差异存在的原因进行了分析,同时提出对策建议。
And analyses the reasons of the existence of differences between accounting environment, and puts forward countermeasures and Suggestions.
应从会计环境、利益导向、诚信教育、高校教育等方面加强会计职业道德建设。
We should reinforce construction of accounting professional morality from accounting environment, guide of profit, eduction of honesty and belief, and higher education.
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.
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.
知识经济的来临,使会计环境发生了变化,对传统的会计假设产生了巨大冲击。
The arrival of the knowledge economy has made the accountancy environment change and brought great impact on accountancy hypothesis as well.
本文从入世后会计环境的变化对会计的影响入手,分析了我国会计应采取的对策。
Analyzing from the influence over accountancy exerted by the change of accounting environment, this article presents the countermeasures that Chinese accountancy should adopt to meet the challenges.
当会计环境发生改变时,企业必须重新构建企业会计政策选择体系以符合新的要求。
When the accountant circumstance is changed the corporation has to build new accountant policy choice system to fit the new requirements.
由于会计环境的巨大变化,现有会计体系呈现出固有的缺陷,会计变革已迫在眉睫。
Resulting from the great changes in accounting environment, many defects have appeared in today's accounting system and an accounting revolution is inevitable.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境,迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
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.
但是近年来会计信息严重背离其质量已是全球化的难题,其原因是由于会计环境的影响使然。
But in recent years, accounting information departed from its quality has already been seriously the globalization difficult problem, then its reason is due to the influence of accounting environment.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
会计目标是会计主体在特定的历史时期与会计环境中,对会计实践活动所追求或希望达到的结果。
Accounting goals are the aims of accounting practice that accounting subjects wish to achieve in a certain historical period and accounting environment.
诸如建立相应的中介机构、合理确定债务重组的对象和范围、改善公司治理,优化内部会计环境等。
Such as the establishment of the appropriate intermediary, rationally determine the object and scope of debt restructuring, improve internal governance, Promote accounting environment better.
因此,为了解决这一矛盾,建立适合中国会计环境的会计准则体系,必须立足于我国目前特有的会计环境。
So in order to solve this problem and set up the accounting standards system in China, we must base on our country's peculiar environment.
作者认为,为了构建一个良好的中国会计环境,我国应该加强对外部会计环境的治理与内部会计环境的治理。
To deepen the administration of China's accountant environment, the management of external and internal accountant environment should be reinforced.
加入WTO后,我国的会计环境将发生很大的变化,会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
作为提供专业性会计技术服务的机构,会计师事务所应根据日益复杂与国际化的会计环境,及时调整战略,以迎接新的挑战。
Providing professional accounting technical services, accounting firms should adjust their strategies to meet the new challenges under the complicated international accounting background.
作为提供专业性会计技术服务的机构,会计师事务所应根据日益复杂与国际化的会计环境,及时调整战略,以迎接新的挑战。
Providing professional accounting technical services, accounting firms should adjust their strategies to meet the new challenges under the complicated international accounting background.
应用推荐