第四章，收入确认的会计理论基础。
The fourth chapter of revenue recognition, accounting theoretical basis.
第二章：资产减值会计理论基础。
Chapter 2: the theoretical basis of the impairment of asset t accounting.
文章在分析环境会计理论基础上提出构建环境会计制度原则。
This article in analysis environment accounting in the rationale proposed constructs the environment accounting system principle.
第二章对我国实施企业环境会计的理论基础进行了分析，指出了我国实施环境会计的理论可行性。
In the second chapter, through our analysis on theoretical basics of performing environmental accounting, we proved theoretical feasibility of performing environmental accounting.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先论述了会计信息披露行为的理论基础，从信息经济学的角度对自愿披露的作用机制进行了分析。
This thesis begins with the theory foundation of accounting information disclosure, and shows its function mechanism from the Angle of information economics.
会计组织研究的理论基础是组织学和会计学。
The theory basis of research are organizational theory and accounting theory.
我国目前实施环境会计核算已经具备了一定的理论基础，但是在实施过程中还存在诸多障碍。
As for China, it has already had some theoretical foundations of performing environmental, but there are still many obstacles in this process.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
This essay explores critical issues in management accounting research from three aspects: research topics, theory foundation, and research methods.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
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.
本篇论文在全面参照了会计学、财务学和经济学经典理论基础之上，着重讨论了客户资产研究的核心部分之一——客户资产的价值评估问题。
Based on the comprehensive reference to the classic theories of accounting, finance and economics, this thesis emphatically discusses the value evaluation of customer equity.
作为理论基础，首先从对环境会计理论结构的研究入手，逐步将范围集中于环境会计信息披露研究。
Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure.
接下来指出唯物辩证法是司法会计鉴定的理论基础，同一认定理论是司法会计鉴定的一般基础理论。
Next the article point out that Materialist dialectics is the theoretical foundation and the Same theory is the basic theory foundation.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
第二章我国环境负债会计研究的理论基础。
Chapter 2 The Theorial Basis of Corporate Environmental Liabilities Study.
第二章分析了注册会计师行业监管所依据的理论基础。
In chapter two, we analyze the theory accorded by the regulation of the CPAs' Industry.
第二章分析了注册会计师行业监管所依据的理论基础。
In chapter two, we analyze the theory accorded by the regulation of the CPAs' Industry.
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