这意味着实际股权结构、资金来源、以及公司管理都需要更高的透明度，并采用国际惯例的会计标准。
This means greater clarity in ultimate shareholding structures, sources of finance, corporate governance and adoption of internationally accepted accountancy standards.
在复合应用程序体系结构中，可以将销售趋势跟踪应用程序中的一些组件添加到会计应用程序中，从而按照会计学的上下文提供相关的资产视图。
In a composite application you can add some components from the sales lead tracking application to the accounting application to give pertinent views of assets in an accounting context.
在复合应用程序体系结构中，可以将销售趋势跟踪应用程序中的一些组件添加到会计应用程序中，从而按照会计学的上下文提供相关的资产视图。
The composite application vision is to add to the accounting application some components from the sales lead tracking application to give pertinent views of assets in an accounting context.
例如，假设您开发出世界上最先进的会计应用程序体系结构。户用都喜欢它。
For example, assume that you have rolled out the most up-to-date accounting application architecture the world has ever seen.
在中国特殊的经济背景下，股权结构、会计操纵与投资者保护之间有着重要的关系。
Against the special economic background in China, there exists the important relationship between share structure, accounting management and investor protection.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
企业会计人员拥有多大的监督权力是企业治理结构中的重要问题之一。
How much power of supervision the accountants is endowed constitutes one of the key problems of the management structure of enterprises.
它可以培育竞争性的外部市场，完善公司内部治理结构，解决会计信息失真，也是实现现代企业制度的需要。
It may cultivate the competitive outer market, perfect the structure of co. Inner governance, solve information distortion and realize the system of modern co.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
因此，不同的股权结构下会计盈余信息含量会有所差异。
So, under different ownership structures, the information content of accounting earnings is different.
计算机系统使用菜单结构来组织会计职能。
Computerized systems use a menu structure to organize accounting functions.
进入21世纪后，会计人员所需要的知识结构和能力有了更高要求。
After entering into the 21st century, accountants are required to perfect knowledge structure and ability.
结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
公司治理结构对会计信息质量具有直接的影响。
The Company Administration Construction has a direct effect on the accounting information quality.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
这说明，贷款的性质结构与会计信息的信贷决策作用之间的关系可能是紧密而复杂的。
This indicates that the nature structure of loans is closely correlated with the role of accounting information in making credit decisions, and their relation can be indeed complicated.
产生差距的原因被归结为是由于股本结构、会计调整、市场有效程度、报表信息质量等方面存在差异。
The reason was due to structure of shareholder, accountant adjustments, market validity and information quality of report forms.
同时，会计要素群的内容和结构也是在不断变化的。
At the same time, elements of the accounting group is the content and structure in a constantly changing.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
网络技术和经济促进了企业控制环境的变革、会计系统体系结构重组及企业内部控制程序的完善，同时也增加了安全控制的难度。
Internet technology brings about the changes of the control environment, system structure and the perfection of internal control, meanwhile it also increases the difficulty of safety control.
笔者认为，基于价值管理模式的现代会计信息系统的设计应该围绕系统的功能结构设计、逻辑结构设计和会计业务流程重组展开。
I think, the design of the value management-based accounting information system include the design of function structure, the logic structure, and the accounting business process reengineering.
思维会计原理作为多元的结构化过程，取消了经济资源的完全可替代性。
And the mental accounting discovered by behavioral economists abrogate the assumption of perfect substitutability of economic resources.
本文介绍了事项会计思想的产生，并探讨了“事项”的内涵、“事项”的汇总以及事项会计信息系统的结构。
The article introduced the production of affair accounting thinking, discussed the intension, summary of "affair" and the structures of affair accounting information system.
社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
优化会计信息消费者结构就是要找出具有强烈消费需求动力的会计信息消费者，促使其成熟，扩大他们的消费影响力。
The optimization of the structure of accounting information consumers means to finding out the consumers with real demand and helping them becoming mature and influential consumers.
会计理论结构本身是个逻辑系统，构建会计理论结构首先要涉及到逻辑起点的选择问题。
The structure of the accounting theory is a logical system. The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
会计理论结构本身是个逻辑系统，构建会计理论结构首先要涉及到逻辑起点的选择问题。
The structure of the accounting theory is a logical system. The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
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