规范会计行为，提高了会计信息量。
It normalized the action and improved the amount of information of accounting.
它对规范企业会计行为，保证市场良性运作起到重要作用。
It plays a very important role in standardizing enterprises' accounting behavior and guaranteeing a benign operation of the market.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
不良的会计行为意味着要求多少储备金都于事无补，因为这些数字可以造假。
And bad accounting means it doesn't matter how much capital is said to be in reserve, because those Numbers may be phony.
股权结构影响、制约会计行为，会计行为有助于股权结构的合理化。
The equity structure affects and restricts accounting conducts, by contraries, accounting conducts help to rationalize the equity structure.
报酬契约的设计不仅基于管理激励的目的，还与经理会计行为密切相关。
The design of payment contract is not only based on the aim of stimulating management, but also has a deep connection with the accounting conduct of managing.
会计行为优化是规范会计行为、提高会计信息质量、保护投资者利益的需要。
The optimization of accounting behavior involves standardizing accounting behavior, improving the quality of accounting information and protecting the interest of investors.
以便进一步规范上市公司会计行为，保护投资者利益，提高我国股票市场效率。
So as to standard the listed companies 'accounting behavior further, protect the interest of investors and improve the stock market's efficiency of our country.
会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。
Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
会计稽核是会计工作的重要内容，也是规范会计行为、提高会计资料质量的重要保证。
The audit of accountant is the important content in accountancy, which is also the important guarantee to standardize the accountant behavior and enhance the accountant's material quality.
从客观上和主观上探讨了寻机性会计行为产生的原因，并提出了对其进行根治的对策。
This article discusses the subjective and objective causes of creative accountancy and advances effective measures to solve it fundementally.
会计行为受内、外部环境以及会计人员业务水平的制约，必然会对会计信息产生影响。
Accountants' behavior is restricted by outer and inner environment and their own professional knowledge, thus it is bound to bring influence on accounting information.
那么，在我国上市公司中是否存在为符合分析师的盈利预测而进行创造会计行为的现象昵？
Is there phenomenon that the listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country?
会计职业判断作为一种会计行为，在确认、计量、记录和报告过程中发挥着很重要的作用。
The judgment of accounting profession plays a very important role in the course of confirming, measuring, recording down and reporting as an accounting behavior.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
There are variable capital concepts in the different economic time, and different capital concept decides the arrangements of enterprises rights and accounting behaviours.
不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。
There are variable capital concepts in the different economic time, and different capital concepts decide the arrangements of enterprises rights and the accounting behaviours.
尤其要实现会计行为主体的全程优化，优化会计行为规范实现的产权环境，建立健全监督体。
Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.
此外，对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。
Furthermore, an Employee who has a concern about the Company's accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department.
假设2：在我国的大多数上市公司中存在为符合分析师的盈利预测而进行创造会计行为的现象。
Assumption 2: the most of listed companies are engaged in Creating Accounting behavior in order to cater to the analyst 's earnings forecast in our country.
在中国，内生于管理层控制权收益的自利需要具有较大的隐蔽性，使得会计行为异化尤为严重。
In China, the intrinsic need to control rights for managers themselves has deeper disguise, and makes accounting alienation phenomena more serious.
会计集中核算，有利于财政资金的集中管理与监督，有利于规范会计行为和提高财政资金的使用效率。
The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds.
会计行为道德调节是一种调整会计行为过程及其结果的系统，而不只是一种会计职业道德规则的说教。
The moral adjustment of accounting behavior is more than a lecture on accounting professional code of ethics. It is a system that adjusts the course and consequence of accounting behavior.
会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。
The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours.
然而，近年来中国企业，特别是上市公司的会计行为异化问题非常严重，导致了严重的会计信息质量问题。
However, endless accounting behavior alienations took place in firms especially listed companies of China in recent years had caused lots of serious accounting information problems.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
在发现东南融通存在会计不正当行为后，德勤于今年早些时候辞去该公司审计人职务。
Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.
在发现东南融通存在会计不正当行为后，德勤于今年早些时候辞去该公司审计人职务。
Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.
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