本文又通过论证了宏观会计管制及完善一系列制度等来达到对“内部人控制”的事后控制。
This paper proved macroscopical accounting regulation and perfecting systems could control the "insider control" in the afterwards.
我们假设重新规范管制的前提是提高透明度，那么市值计价会计就是较优的(尽管有诸多缺陷，仍然比把损失全藏在毯子底下强)。
The presumption should be for transparency. That favours market-based accounting (which, for all its faults, is better than sweeping losses under the carpet).
的确需要有一个这样的研讨会计划 –港口国管制措施对于取缔非法捕鱼非常重要，”斯旺说。
There's a real need for a program of workshops like this -- port State controls are so important in stamping out illegal fishing," says Swan.
三个关键的分歧会计制度，分析，设计和执行，必须加以补充与管制制度。
The three key divisions within the accounting system, of analysis, design, and implementation must be complemented with a system of control.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
世界各国证券市场的监管者均致力于会计信息披露管制的研究，以期指导证券市场的监管活动。
Regulaters of the world securities market commit themselves to the accounting information disclosure to guide securities market regulation activities.
信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
管制的对象涉及注册会计师行业的微观层面。
The object of the regulation involves the micro level of CPAs industry.
英美管制模式的变革给我们提供了有益的参考和借鉴，注册会计师行业不能完全实行自我管制。
The regulation mode renovation in Britain and America provides us good consults that the CPAs industry can't depend on the self-regulation mode completely.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
依据制度经济学、管制经济学的理论，运用先验性经济学模型方法对会计信息内部性管制理论展开研究工作。
Build on system economics and regulation economics, the research work on the regulation of accounting information internality with apriority economics model.
首先将对会计信息的管制区分为会计信息质量管制及会计信息数量管制。
We classify the regulation on accounting information into two parts: regulation on quality and on quantity of accounting information.
各国的证券监管，无不是通过证券立法，建立以会计信息充分披露为为核心的披露制度，并以此作为证券监管制度的基石。
All countries' securities regulation institutions passed laws to establish accounting information disclosing system, which laid foundation for securities regulatory system.
本文从经济学的角度分析了会计信息管制的正面和负面效应，并在此基础上对提高我国会计信息管制的效率提出了对策建议。
Aaccounting information regulation is always focused on in studying field. This paper discusses positive and negative effects of accounting information from the view of economics,...
因此对注册会计师行业管制的效果及改进的研究具有深远的历史意义和现实意义。
Therefore, the research on the effectiveness and improvement of the supervision of the CPA has far-reaching historical significance and practical significance.
因此对注册会计师行业管制的效果及改进的研究具有深远的历史意义和现实意义。
Therefore, the research on the effectiveness and improvement of the supervision of the CPA has far-reaching historical significance and practical significance.
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