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.
从总体上看,我国环境会计还处于基础理论阶段,研究内容缺乏系统性,研究成果尚欠实践指导性。
As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance.
会计实践性教学有利于会计理论与实践的紧密结合,是培养应用型会计人才的一种有效手段。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题,更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
会计学是专门研究会计的理论与方法的一门应用性学科。
Accounting is the study of accounting theory and methods of application of a discipline.
现代会计理论的形成有产生它的历史必然性和其内在的逻辑结构。
The formation of modern accounting theory has its historical necessity and its internal logic structure.
本文认为,管理会计假设是一个多层次性的系统理论,包括基本假设、衍生假设和具体假设。
The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式,以求在理论上就其可计量性做一下初步探讨。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
从理论和实践两个方面结合会计信息失真的原因对会计委派制的可行性提出了质疑。
There is a doubt on the feasibility of accountant entrusting system due to the theory, practice and distort information.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
在大学会计教学中,应注意将思想教育渗透到课堂教学之中,同时,要注意把理论性教学与实践性教学结合起来。
In college Accounting teaching, ideological education should be combined with classroom teaching, while theoretical teaching should be combined with practical teaching.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
会计目标的理论研究一直沿着两条不同的思路展开,即规范性目标和实证性目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
本文着重论述了在我国建立人力资源会计的必要性和人力资源会计的理论欠缺,同时对人力资源的计量难度进行了说明。
This article mainly discusses the necessity of establishing human resource accountancy in our country and the theory deficiency in human resource accountancy.
依据制度经济学、管制经济学的理论,运用先验性经济学模型方法对会计信息内部性管制理论展开研究工作。
Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model.
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.
目前,我国学者对会计政策变更的研究大多是采用规范性的研究策略,且研究的多是强制性会计政策变更,内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
基于此,本文将从会计角度为土地使用权资产的微观可操作性提供理论支持和实务指导。
Therefore, this article will put forward theory support and guidance in practical operation for land assets 'maneuverability on microcosmic level from accounting view.
本文接着根据契约理论,采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
因此研究企业能力与财务绩效的相关性也能够为商誉会计的理论研究提供帮助。
Therefore the research on the relationship between enterprise capability and financial performance can provide information to help the research on Goodwill.
本文在简单论述价值链理论的基础上,提出了研究价值链会计在信息时代的可能性与必要性,并分析了价值链会计的目标及职能。
This article first discusses the theory of the value chain management, then the possibility and necessity of the study of value chain accounting, and finally the object…
人力资源会计研究工作相当复杂,难度很大,没有成型的理论可借鉴,在实践应用上又没有经验积累,辽河油田人力资源会计研究具有开拓性、创新性和普适性。
The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult.
从会计理论的需要看,财务信息的决策有用性是财务会计的立身之本。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA(注册会计师)审计独立性风险评价模型,旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
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