盈余管理是现代会计理论研究中的一个重要领域。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。
Through the study on the functions and features of information system, this paper also reveals that the essence of accounting is an information system.
盈利管理是现代会计理论研究中的一个重要领域。
Modern accounting theory profit management is an important area of study.
这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
对短期经营决策假设进行研究，可以为短期经营决策方法的应用和拓展奠定基础，丰富现代管理会计理论内容。
The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and en…
对短期经营决策假设进行研究，可以为短期经营决策方法的应用和拓展奠定基础，丰富现代管理会计理论内容。
The study on the assumption of policy decision of short-term management can lay a foundation for the application of its methods, and en…
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