最后提出,完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。
Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.
现代信息技术强烈地冲击着传统会计模式,传统的会计目标受到了挑战,从而对财务报告也产生了重大影响。
Since modern information technologies strongly assault traditional accounting modes, the traditional accounting goals under severe challenges exert a great influence upon the financial report.
传统成本计量模式是嫁接在会计账户系统之上的。
The mode of traditional costing measurement is grafted on the account system of accounting.
会计电算化的应用,改变了传统的内部控制的内容与模式。
The application of accounting computerization has changed the content and mode of traditional internal control.
知识经济的到来改变了传统的企业管理模式、经营模式和会计模式。
The coming of knowledge economy has been changing the traditional management model, operation model and accounting model in a company.
知识经济的浪潮滚滚而来,作为经济领域中传统的会计理论、会计方法、会计实践及会计教学模式受到强烈的冲击与挑战。
As the tide of the knowledge economy rolls in, traditional accounting theory, method, practise and teaching mode in the economy field are strongly assaulted and challenged.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境,迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
在网络会计模式下,网络经济环境改变了传统财务会计建立的基础,传统的财务会计假设已不再适用。
In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
网络经济改变了整个社会经济的生产结构和劳动结构,打破了传统的企业管理模式和会计模式。
The network economy changes the structure of production and Labour, and breaks the traditional management and account mode of enterprises.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式,并对传统审计提出了挑战。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
计算机网络会计信息系统改变了整个社会的生产结构,打破了传统的企业管理模式和会计模式。
Computer Network AIS changes the whole society's production structure, which breaks traditional management pattern and accounting pattern.
阐述了“售后租回”的含义,结合具体案例探讨了会计及税务的处理方式及其与传统的销售模式的区别。
Sales model depends on the choice of customer value, and customer value in turn depends on the degree of product differentiation and the maturity of customer.
本文以飞利浦集团SAP项目实施为例,对企业资源计划在会计领域的应用所导致的会计从传统作业模式向新模式的转移进行了探讨。
Taking SAP project implementation in Philips as an example, this thesis approaches the transformation of accounting operations from the traditional model to a new one.
本文主要从传统会计教学模式的局限性来阐明会计案例教学法的优势和应注意的问题。
This article throws light on the advantages and considerations of accounting-cases teaching by confinement of customary Accounting-teaching.
以币值稳定为基础,历史成本为原则的传统模式的现行会计因物价变动而使会计信息失真已是严峻的现实问题。
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes.
信息经济改变了整个社会经济的结构,打破了传统的高校管理模式和会计模式。
Information economy has been changing the entire social economy structure. It has brought traditional managing and accounting patterns in universities to an end.
信息经济改变了整个社会经济的结构,打破了传统的高校管理模式和会计模式。
Information economy has been changing the entire social economy structure. It has brought traditional managing and accounting patterns in universities to an end.
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