本课程使用加拿大英文原版教程，介绍许多最新的会计理论和新的会计评价标准。
This unit uses the original English textbook from Canada to introduce many updated accounting theories and new accounting evaluation standards.
最后，介绍了委托代理理论，它是会计信息监管理论中的一个非常重要的理论。
Finally, it introduces the principal-agent theory which is very important theory in accounting information surveillance theory.
文章概括介绍了西方知识资本理论的基本内容及对会计学将产生的影响；
This article introduces the basic contents of intellectual capital theory in west countries, analyzes its influence on accounting.
近年来，我国会计界对国外合并财务报表的方法进行了大量的介绍，相关理论和实践探索也在积极展开。
In recent years, China's accounting session has introduced a large number method of foreign consolidated financial statements and started relevant theories and practice actively.
其次，介绍了会计信息监管理论中的有效市场理论，它是会计信息监管存在的前提；
Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance.
第二章介绍本文涉及的相关概念，将委托代理理论引入注册会计师行业监管研究，为后来研究工作提供理论基础。
The second chapter introduces the main related concepts, puts the principal-agent theory into the research of the CPA regulation and provides the theoretical basis for the consequent research.
从第三章开始构建企业公民会计的理论框架，分别介绍了企业公民会计的目标、对象以及基本假设。
The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
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