本文从会计要素、会计核算技术、会计行为规范三个方面对保险会计的个性进行了分析。
This paper analyses the individuality of insurance accounting from three aspects: accounting factor; accounting computing technique and accounting behavior norm.
尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。
Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.
重塑会计诚信在于完善会计行为规范的法律法规体系，加强会计从业人员行为规范和责任教育。
Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility.
在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。
In its inner environment aspect, tax affairs preparation wish, its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.
而作为会计工作行为规范的会计准则自然难辞其咎，人们开始对会计准则质量产生怀疑。
People begin to seek for the reasons from every aspect and the quality of accounting standards is questioned firstly.
而作为会计工作行为规范的会计准则自然难辞其咎，人们开始对会计准则质量产生怀疑。
People begin to seek for the reasons from every aspect and the quality of accounting standards is questioned firstly.
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