所有的会计机制都有缺陷，公允价值也不例外。
All accounting regimes are flawed, and fair-value is no exception.
提供会计机制，基于不同级别的需求和对基础设施的贡献，保证公平的访问。
Providing accounting mechanisms so that different groups have fair access, based on their needs and contributions to the infrastructure.
在我国，随着市场机制和现代企业制度的完善以及信息技术的普及，应用战略管理会计的现实条件已经具备。
The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
作为解决经营者问题的主要方式，经营者业绩评价问题与激励机制问题一直是企业界、会计界和管理界的热门问题。
As the main measure of solving the problem of managers, manager performance evaluation and motivation mechanism are the focus of the enterprises area, accountant area and management area.
但援助国声称，巴自治地区缺少必要的处理援助款的机制和会计帐目，因此拒绝完全履行这一承诺。
But donor countries claimed that the Palestinian autonomous region lacks necessary mechanisms for handling the aid and accounting items and therefore refused to completely fulfill this promise.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
证券市场民事赔偿机制尚未建立，投资者向会计造假者主张赔偿还存在诸多障碍；
Without civil compensation mechanism in the security market, investors are faced with great obstacles when they claim on compensation to accounting fraud.
近日，根据“四大”之一的毕马威会计师事务所对公司主管的调查显示，由于缺乏预防机制，当舞弊发生时，通常都是监守自盗。
When corporate fraud occurs, it usually is an inside job made easier because the company had an insufficient prevention program, according to executives surveyed by the Big Four firm KPMG LLP.
构建了会计信息交易中心供给机制包销模式和代销模式的一般框架。
The second: constructs the general frame of the exclusive sale pattern and consignment sale pattern of the accounting information transaction center supply mechanism.
利益相关者理论为会计信息生成机制的导向转换提供了相应的理论支持，即会计信息生成机制由供给导向向需求导向转换。
The theory of stakeholder provides corresponding theoretical supports for changing the generation mechanism of accounting information from supply-orientation to demand-orientation.
文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用，并提出了五种具体操作方法。
The paper discusses important role of appointed accountant system in preventing false accounting information and strengthening supervision and restriction mechanism.
应超越财务会计账册，引进市场评价机制；
We should surmount the book of accounts about financial accounting, and introduce market valuation system.
本文首先论述了会计信息披露行为的理论基础，从信息经济学的角度对自愿披露的作用机制进行了分析。
This thesis begins with the theory foundation of accounting information disclosure, and shows its function mechanism from the Angle of information economics.
大家知道，影响会计信息质量的因素有很多，但究其根源在于治理结构和治理机制的缺陷。
As we all know, there are many factors affecting the quality of accounting information, but the reason lies in the defects of governance structure and governance mechanism.
业绩评价不仅是激励机制的基础环节，而且还涉及到会计信息等信息基础问题。
Performance evaluation is not only the basic link of incentive mechanism, but also involves the problem of information basis such as accounting information.
社会需求的变化迫使林业政策调整和机制转换，促使林业会计工作需要革新。
The social demanding variety forces the forces the forestry policy adjusting and structure conversion, urges the forestry accountant work innovating.
最后说明，在契约不完善的条件下，经营者激励与约束机制不完善与会计造假两者存在着内在联系。
Lastly, show the inner relations between the management faultiness of the encouraging and constraining system and accounting cheat, under the condition of incomplete contract.
现代财务会计是重要的公司治理机制，发挥着为其他治理机制尤其是外部治理机制提供信息的重要作用。
Modern financial accounting is a significant business running mechanism, playing an important role in offering information to other running mechanisms especially external running mechanism.
会计稳健性作为一种治理机制，其运行机制是内外部治理环境综合作用的结果。
As a governance mechanism, the operating mechanism of accounting conservatism is the combined effects of internal and external governance environment.
最后针对会计硕士研究生培养机制，诸如规模、学制、导师制和论文等不足的革新进行探讨。
And finally aim at the accounting postgraduate training mechanism to discuss:such as scale , length of schooling tutorial system and discourse etc.
授权者负责提供营运机制，如广告和会计等。
The franchise owner provides operating systems such as advertising and accounting.
准则以及各项法律法规在一定程度上形成了外部公司治理机制，从而产生了会计稳健性。
Accounting standards and other regulations to a certain extent forms the external corporate governance mechanism, and the conservative accounting comes into being.
由定义及其解释可推知会计标准执行机制四个性质：系统性、内生性、历史性和目标导向性。
This dissertation uses the normative research approach, and studies the enforcement mechanism of accounting standards from the systematic and endogenous angles.
美国注册会计师质量控制机制对提高事务所的审计服务质量起到了极其重要的作用。
American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
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;
本文将全面分析建立反倾销会计保护机制的首要性并提出构建策略。
This article instead dumps the overall analysis establishment accountant to protect the mechanism the importance and proposes the construction strategy.
随着研究的深入，人们逐渐认识到如果缺乏有效的会计准则执行机制，将无法保证会计准则得到切实执行。
Along with research thorough, the people realizes gradually to, if lacks the efficient enforcement mechanism, will be unable to guarantee that the accounting standards to be enforced.
会计准则制定目标是制定高质量的会计准则，是准则制定行为的导向机制。
The objective of establishing accounting standards is to establish high-quality accounting standards, and it is an orientated system about the behavior of establishing accounting standards.
会计市场运行机制是指会计市场各构成要素之间在运行过程中相互制约、相互依存、相互联系的方式，是经济规律在会计市场中的具体表现。
The operation of accountant market is constructed by many essential elements which condition and depend on each other and have mutual connections in the process of operation .
会计市场运行机制是指会计市场各构成要素之间在运行过程中相互制约、相互依存、相互联系的方式，是经济规律在会计市场中的具体表现。
The operation of accountant market is constructed by many essential elements which condition and depend on each other and have mutual connections in the process of operation .
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