这种理论模型是对公允价值会计观念的挑战：信息越多越好。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
面对模糊不清的模型，他们最好能做到的就是检查其中的会计假设及确保数据披露。
Faced with murky models, the best they can do is examine assumptions and ensure disclosure.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
然而，之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的，会计信息。
However, a prior discussion of subjective expected utility (SEU) model will be done to better understand the purpose of accounting and its products, accounting information.
EVA虽然从理论上优越于会计收益指标，但是就预警模型的构建而言，它并不能取代会计收益指标。
Although EVA is superior to income indicators theoretically, as for the set-up of the Early-warning model, it can not replace income indicators.
大多数的会计统计模型是以财务比率的正态分布为假设前提。
The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.
本文主要运用了SWOT分析法、价值链分析法、迈克尔·波特五种力量模型等有关分析工具，并综合运用了会计和统计等学科的有关知识。
This paper used the analyzing tools such as SWOT, value chain and Michael. E. Poter's five-forces model, etc. It also used the knowledge of accountant and statistics integrate.
在现代财务理论中，各种评估模型经常依据会计盈余指标来预测和分析公司的价值。
Among the modern financial theories, each kind of appraisal model frequently the earnings target forecasts and the analysis company's value based on accountant.
通过一个委托代理模型分析，分析会计信息与经理人激励契约设计的关系。
Our paper use a model of client-agent to analyse the relation between accounting information and the design of managers' incentive contracts.
该模型充分利用现有的会计信息，相比于传统的贴现模型具备很多优点，并成为美国财务学界近十年来最为流行的研究主题，在实践中也取得了良好的应用效果。
It has a lot of advantages compared to traditional discounted model, becomes the most pop research topic in the area of Americal finances in recent years, and achieves good practical effects.
因此，如何利用会计数据、采用恰当的财务指标、通过建立数学计量模型对企业财务困境进行预测，成为了一项重要的研究课题。
So how to use accounting data and adopt suitable financial index and set up math module to make prediction has been an important research.
模型的应用验证了其在有效识别上市公司的会计信息操纵上具有普遍性，也显示FD的异常值应当引起充分的关注。
The universal application of our model when testing the existence of accounting manipulations has been proved. In addition, we should pay more attention on the abnormal value of FD.
另一方面，一些人感觉评价是一个超越传统的会计并且不应该直接地与sna相连的模型活动。
On the other hand, some people feel that valuation is a modeling activity that goes beyond conventional accounting and should not be directly linked to the SNA.
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.
在分析了现有的管理会计应用环境分析模式的基础上，运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。
After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory.
为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。
To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
当前企业人力资本价值多是从会计学角度进行货币性计量，专门用于管理型人力资本价值评估的模型较少见。
Currently, the value of human capital in enterprises is mostly measured from accounting perspective, and the (model) specialized in assessment of management human-capital is rare.
在网络经济条件下，原来的风险模型面临重构我国的注册会计师应采取有效措施，积极应对新的风险。
Under network economy condition, original risk models face to be reconstructed. China's registered accountants should use effective measures to actively face the new risk.
会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析，然后得出数量化结论的一种会计研究方法。
The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics.
然后利用囚徒困境模型证明会计约束机制不健全是导致我国会计信息失真的主要因素；
And then Using the Prisoners' Dilemma model, It is proved that the accounting information distortions in our country were mainly caused by the imperfect accountant restrained mechanism;
根据会计电算化的特点，建立材料核算微机化模型。
According to the characteristics of the accounting by EDP, establish the machine - readable model of material checks.
把会计核算的手工模型转化为电算化模型。
Convert the handicraft model of accountancy checks to machine-readable model.
REA模型是会计信息系统开发时的一种新数据模型，理论界普遍认为它是“新旧”会计信息系统的分水岭。
The REA model is a new data one, when developing accounting information system, which is generally regarded as a milestone.
目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈，而对投资人与注册会计师的博弈却很少触及。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs.
在判断过程中，我国注册会计师的判断模型明显呈线性化。
A clear linear tendency has been found in Chinese CPAs' audit judgment model.
其次构建了注册会计师职业判断绩效评价的指标体系，并运用多级模糊综合评价模型对其进行绩效评价。
Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it.
基于这一基本认识，本文拟就会计模拟实验产生的背景和特点、实验模型的选择和设计、模拟会计电算化等问题进行讨论。
This article presents a discussing in the background, significance, characteristics of accounting modeling, as well as the design and selection of the experiment models of accounting…
基于这一基本认识，本文拟就会计模拟实验产生的背景和特点、实验模型的选择和设计、模拟会计电算化等问题进行讨论。
This article presents a discussing in the background, significance, characteristics of accounting modeling, as well as the design and selection of the experiment models of accounting…
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