本文探究了我国会计准则变迁过程中游说力度缺乏的内在因素。
This paper studies inside factor of lack of lobby come from the process of the change of accounting standards in our country.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
合理调解会计准则变迁过程中价值冲突在于强化程序控制，并赋于经济主体一定会计准则选择权。
The reasonable mediation of value conflict in accounting norms changes lies in strengthening process control and giving a certain amount right to select for economic principal part.
会计准则变迁的路径、内在机理、影响激励、相应的对策的研究能让我们深入的理解这种变迁，在实际中更好的运用准则，在未来更好的完善准则。
The study on Accounting standards' variance routine, intrinsic mechanism, influence, and countermeasures can make us grasp its change and practice it better and improve its perfection in the future.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
第四部分研究了应对此次会计准则重大变迁的对策。
The fourth part studies the countermeasures on the significant variance of accounting standards.
基于这一观点，从制度经济学的制度变迁理论的视角，我们不难发现会计准则国际化事实上是一个国际间制度安排的变迁过程。
From this standpoint, it is easy for us to find that the internationalism of accounting standards is essentially a course of institutional change between countries.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
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