本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。
This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.
自20世纪末以来，高质量会计准则的特征成为国际会计界研究的热点问题。
Since the late 20th Century, the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession.
高质量会计准则是高质量会计信息的前提，而一个良好的会计准则制定程序又是制定高质量会计准则的保证。
High-quality accounting standards are prerequisite for high quality accounting information. A good accounting setup procedure is to ensure the development of high-quality accounting standards.
会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。
Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.
制定出高质量的会计准则。
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。
High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.
会计准则制定目标是制定高质量的会计准则，是准则制定行为的导向机制。
The objective of establishing accounting standards is to establish high-quality accounting standards, and it is an orientated system about the behavior of establishing accounting standards.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
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