本文研究的是有关中国宏观经济法律环境对会计体系的影响。
This paper is about the impact of macroeconomics and legislation environment in China on the accounting system.
文中分析了知识经济对财务会计报告三因素产生的深刻影响。
The paper analyzes the great influence of the intelligence economy on the three factors of financial accounting report.
知识经济的出现并迅速发展壮大，对现行会计理论带来了广泛而深远的影响。
The emergence and rapid development of intellectual economy has made a wide influence on the current accounting theory.
会计人员必须采用最适当的方法处理这每一笔交易，判断到它对会计平衡的经济影响。
The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation.
网络经济环境下，虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。
In network economy condition, the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory.
会计信息失真是一个严重的现实问题，其带来的经济和社会影响巨大。
The accounting inaccurate data is a serious realistic problem which influences the society and economy greatly.
会计是征税的基础，而征税结果又反过来影响企业的经济效益和会计信息。
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.
由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响，会计信息具有一定的模糊性。
Due to the impact of vague theory, contract theory, socio-economic environment, the limitations of human understanding and accounting itself, the information of accounting has a certain ambiguity.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
一个时代的产权制度深深地影响着同时代的经济关系和经济制度，建立现代建筑企业制度要求有一套新的会计体系与之相适应。
The economical relationship and economical sy stem are dee ply influenced by contemporary property system and the modern construction enterprise system requires a new adaptive accounting system.
或有会计事项作为一种特殊的不确定性经济事项，其信息对企业内部管理当局及有关各方经营决策的影响越来越大。
Uncertain accounting events, as a special form of uncertain economic events, are playing an ever-increasingly important role in enterprise internal control and in decision-making of the authorities.
真实、客观、可靠的会计信息能够为医院管理者进行经济决策提供有利的依据，失真的会计信息将影响医院的各项决策。
The real, objective and reliable fiscal information can provide the hospital managers good evidence for their economic decision, otherwise may affect the right decisions making.
我国的会计信息失真问题已严重地影响到了正常的社会经济秩序，达到非治理不可的程度。
In China, this problem has greatly affected the normal socioeconomic order so that it must be solved without any delay. This paper mainly analyses its forms, consequences, causes and coutermeasures.
二是会计集群性以及制度和经济背景对所得税会计处理的影响。
Secondly, accounting system and economic background may also affect accounting treatment.
会计信息质量的好坏决定经济信息的质量，进而影响经济工作的质量。
The goodness and badness of account information quality decides the quality of economical information, and then made influence on the quality of economical work.
经济格局的变化深刻地影响着会计准则的实施和运行，进而使得会计准则的制定再难回避经济后果问题。 那么，究竟什么是会计准则的经济后果；
The deep changes of the society make it inevitable to face the economic consequences of accounting standards when deciding how to set accounting standards.
在浩如烟海的西方经济学文献中，有三位伟大的经济学家对财务会计的性质和一些概念产生了很大的影响。
Among the tremendous literatures of Western economics, there are three great economists who have had immense influence on the nature and concepts of financial accounting.
新会计准则体系的出台必定带来广泛的经济后果，产生十分深刻的经济影响。
New accounting standards system will inevitably bring about the introduction of a wide range of economic consequences have a very profound economic impact.
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
会计信息质量高低，不仅对微观经济产生极其重要 的影响，而且对宏观经济运转产生越来越 大 的影响。
The quality of accounting information has a significant effect not only on micro economy but also on macro economy.
每笔经济业务，无论如何简单或复杂，都可以按其在会计等式上的影响表述。
Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.
审计监管机构的处罚力度不足以影响会计师对经济利益的诱惑，对遏制违规审计的作用不大；
The punishment which comes from the supervising and managing organization is not enough to prevent the illegal audit;
审计监管机构的处罚力度不足以影响会计师对经济利益的诱惑，对遏制违规审计的作用不大；
The punishment which comes from the supervising and managing organization is not enough to prevent the illegal audit;
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