于是，会计理论界许多研究者提出了修改会计假设的观点。
Many researchers of accountant theory have advanced the viewpoint of amending accountant assumption.
盈余质量问题是当前会计理论界与实务界共同关注的焦点。
At present, accounting theory circle and practice circle pay close attention to earnings quality together.
会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。
Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together.
上市公司盈余管理问题是近年来我国会计理论界研究的热门问题。
Earnings management of the st listed companies is a popular question in accountant theory of our country in recent years.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
国内会计理论界对于法务会计的研究虽然取得了一定的成果，但也存在不足。
Domestic accountant the theorists serve accountant's research regarding the law although has yielded the certain result, but also has the insufficiency.
中国企业会计信息质量和会计监督问题，近年来一直是会计理论界研讨的热点。
The problem of Chinese enterprise accounting information quality and accounting supervise is a hot discussion in accounting theoretical world.
而企业未来经营活动现金流量的预测一直是倍受会计理论界和实务界关注的一个问题。
However, forecasting company's future cash flows from operating activities attracts tremendous attention in business region.
当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
在西方国家的会计理论界，盈余管理是一个有着二十多年历史的话题，但在我国研究的历史并不长。
Earnings management is a topic of nearly twenty years in western counties, on the other side, its study in china evolves recently.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
怎么构建壹个有力、有效的会计监管体系，以减少造假事件的发生成为理论界和实务界探讨的一个热点问题。
How to build a strong, effective accounting control system to reduce the incidence of false theory and practice to become a hot issue in the industry's study.
会计国际协调已成为理论界和实务界关注的焦点问题。
International accounting harmonization has become the focus of the theoretical and practical issues.
因此，有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
近年来，关于会计目标的研究虽然没有得出一个大家普遍认可的结论，但理论界仍然处于一个热烈讨论的氛围当中。
In recent years, there is none conclusion that everybody generally approved about accounting target, but the theory circle is still in an atmosphere discussing warmly.
传统会计已不能满足企业管理的需要，价值链会计成为理论界讨论的话题。
Traditional accountant has not been able to satisfy the business management the need, value chain accountant becomes the theorists discussion the topic.
REA模型是会计信息系统开发时的一种新数据模型，理论界普遍认为它是“新旧”会计信息系统的分水岭。
The REA model is a new data one, when developing accounting information system, which is generally regarded as a milestone.
伴随着企业合并而产生的商誉问题一直是会计实务界和理论界争论最多的热门话题。
With the business combinations, goodwill has been the most debated and hottest topic both in practical and theoretical area.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。
Public accountants audit quality of the independence and by practice and theory, and the investors widespread concern.
注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。
Public accountants audit quality of the independence and by practice and theory, and the investors widespread concern.
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