这正是当前会计界出现的问题。
直到二十世纪，会计惯例的存在才被会计界广泛承认。
The existence of conventions was not generally recognized by accountants until the 20th century.
近十几年来，公允价值一直是国际会计界的一个热点问题。
Over the last decade, the fair value of the international accounting profession has been a hot issue.
会计领域中的国际化行为，会计界通常简称为会计国际化。
In the field of international accounting behavior, accounting commonly referred to as the accounting internationalization.
美国次贷危机引发了金融界和会计界关于公允价值的激烈论战。
American sub - prime mortgage crisis (SPMC) has aroused intense debate on the fair value in the financial sector and the accounting community.
环境会计开始成为国际会计界最热门也是最具挑战性的课题之一。
Environmental Accounting has become one of the hottest and the most challenging issues in the international accounting fields.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
合并会计报表作为会计三大难题之一，会计界对其研究一直方兴未艾。
As one of the three most difficult problems in accounting field, consolidating financial statements have being researched.
因此，如何防范会计信息失真，成为全球会计界人士最为关注的问题。
So how to keep a lookout on the distorted accounting information has been a problem that makes all accounting in the world pays more attention to.
企业效绩评价是当今世界企业界和会计界的一个重要理论与实践课题。
The valuation on enterprise operation performance is an important theoretical and practical problem in enterprise and accounting circles in the world of today.
所以，会计界应当正视公允价值会计的缺陷，并不断完善公允价值会计。
Therefore, it' s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
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.
美国一系列财务造假案件的爆发，引发了会计界对两种基础孰优孰劣的争论。
The occurrence of a series of financial frauds leads to an increasing argument about whichever is better.
会计信息失真不仅是困扰会计界多年的问题，而且是社会各界广泛关注的问题。
Accounting information distortion is a problem puzzling the accounting field many years as well as the one attracting extensive attention from the society.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
会计协调，作为国际会计的重要组成部分，正日益受到各国会计界的关注和重视。
Accounting coordination, as an important part of international accounting, has gotten more attention in accounting area of every country.
利润包装，也称利润操纵，是近年来在会计界和证券界出现频率较多的一个新名词。
Profit packing, which is also called profit manipulation, is a frequent concept in the accounting and the securities industry.
美国会计界关于会计目标的研究形成两个主要流派——受托责任学派和决策有用学派。
There are two main schools, the school of trusted responsibility and the school of decision usability, in the research on the accounting target in American accounting circles.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计信息质量问题不但一直是会计界所关心的话题，而且已成为社会各界广泛关注的问题。
The quality of accounting information is the topic not only accountant cared about. It has become a question cared about by the whole society.
会计计量是会计界久已争论的问题，其争论的重点主要在于如何反映会计主体的真实价值。
The accountant computation has been an argument in the accountant area for a long time, whose point is how to reflect the real value of accountant main part.
近年来，会计界在理论与实践上进行了深入探索并取得了一定进展，但仍有诸多不完善之处。
During recent years, accounting circles had done many deep studies and had made some progress both in theory and practice, but there still were imperfections.
面临严重的信任危机，如何重建会计的诚信，成为时下会计界乃至全社会亟需解决的问题。
In facing of the serious situation, how to deal with the crisis becomes a key issue in solving the questions involved.
如何科学、合理的验证和识别上市公司粉饰利润的行为，是会计界需要讨论的一个重要课题。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
如何科学、合理的验证和识别上市公司粉饰利润的行为，是会计界需要讨论的一个重要课题。
How scientific and rational verification and identification whitewash profits of listed companies, the accounting profession is the need to discuss an important subject.
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