The range of the improvement of financial report is very abroad . it includes not only the construction of ultimate report system but also the improvement and innovation about a lot of fundamental theory , such as the adjusting of generally accepted assumption and the principle of recognizing and measure , the confirmation of the start of accounting research , the debate of accounting function and information quality standard system and so on 而财务报告的改进涉及的范围十分广泛，不仅包括最终报告体系、结构的构建，还包括许多基础理论的改进与突破，如基本假设及会计确认计量原则的调整，会计研究起点的确定，会计职能及会计信息质量标准体系的争议等等，可谓是几乎牵动整个会计体系的变革。
This text is to some defects that exist in the current lease accounting criterion of our country , combining u . s . a . ' s accounting criterion and international accounting standard at the same time , and has divided six chapters to expound the fact and given some effective measures to perfect the lease accounting criterion of our country . 1 wish it could play a impetus role at the lease accounting through studying the lease accounting 本文针对我国现行租赁会计准则存在的一些缺陷，同时结合美国会计准则和国际会计准则，分六章进行论述并提出一些完善我国租赁会计准则的有效措施。希望通过对租赁会计研究来对我国租赁会计起到一个向前的推动作用。
The research on the human resource accounting is complicated . the fact that there is n ' t any theoretical basis or experience accumulated from practice makes the work even more difficult . but this also makes the research worthwhile because it is beneficial to the creativity of human resource management both theoretically and practically 人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。
And then introduces the concepts related to accounting theory . the initial structure of the theory is put forward according to the chinese present . it begins from the basic accounting theory and further talks about the practical accounting theory , predictive accounting theory , accounting research methods 本文首先阐述了建立有中国特色的会计理论体系的现实意义，然后介绍与会计理论的相关概念，结合中国的现状，提出了有中国特色的会计理论体系的初步框架，从基础会计理论开始，进一步阐述了应用会计理论、超前性会计理论、会计研究方法体系的构建。
The chinese securities markets have developed drastically for several years and created many materials very useful to the accounting researches based on capital markets . empirical analysis becomes a vital research method in the domestic fields of accounting and finance , and helps researchers make prolific achievements 迅猛发展的中国证券市场为国内的资本市场会计研究提供了良好素材,实证分析之风方兴未艾,成果不断涌现,本文是在前人研究基础上对我国资本市场会计信息有用性的进一步探讨。
Earnings management ( em ) is an lssue central to e111plrical accounting research ln usa in tl1e last 20 years em occurs when managers use judgment in financial reporting and in structuring transactions to a ] ter financiai reports either to mislead stakeholders about the underlying econo111ic performance of the company or to influence contractual outcomes that depend on reported accounting numbers 盈余管理是近二十年来首先从美国兴起的实证会计研究的一个重要领域，凡是企业管理人员在财务报告中为了个人效用最大化或企业价值最大化，运用个人判断进行会计程序选择，改变财务报告，从而达到误导企业利益相关者或者影响依赖会计报告数字的合同结果的目的的行为，都属于盈余管理行为。
Chapter ii introduces the common accounting methods dealing with exchange risk , including procedures and manners of accounting confirmation , measurement , disclosure , it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk . it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises 第二章外汇风险管理的会计研究探讨企业处理外汇风险的一般会计方法，揭示企业对外汇风险进行会计确认、会计计量及信息披露的一般人沦与步骤，并对目前企业规避外汇风险的衍生金融工具的特殊会训处叫力“沦进付了分析。
In addition , some representative standpoint about the basic theories of asset reorganization is related , including efficiency theory , spin - off theory , divestment theory , etc . chapter 2 " asset reorganization and accounting " concerns the following problems : the role of accounting in asset reorganization ; the accounting issues and aspects relating to asset reorganization ; the significance of researching on asset reorganization accounting 关于资产重组的基本理论，主要介绍了西方学者解释资产重组行为的几种有代表性的理论，包括效率理论、代理成本理论、分拆理论以及资产剥离理论。第二章资产重组与会计主要阐述了四个问题：会计在资产重组中的作用、资产重组涉及的会计问题、资产重组会计研究成果综述、研究资产重组会计的意义。
