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.
会计计量理论包括会计计量基础理论和会计计量应用理论。
Theory of accounting measurement includes basic theory and applied theory of accounting measurement.
以期通过会计基础管理平台研究支持管理型会计软件开发与应用。
It aims at supporting exploitation and application of management accounting software by the research of the platform of accounting fundamental management.
通过理论阐述,为下面价值链会计在企业的应用研究打下基础。
This paper mainly presented the value chain accounting model from the perspective of the enterprise value chain.
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…
本文在介绍行为金融理论的基础上,重点突出心理会计理论,应用心理会计理论有力地解释了金融异象。
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
最后,对公允价值在我国新会计准则中的应用及影响进行了介绍,并在此基础上提出了公允价值在我国实际应用中面临的问题及对策。
Finally, some problems and countermeasures have been put forward in practical application of fair value, based on the introduction about application and influence of our new Accounting Standards.
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题;
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题;
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
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