Constructing sustained development strategic performance appraisal system and the compensation contract of basic salary plus risk revenue plus stock options as a whole and placing the performance appraisal of board of directors on the agenda are our managerial accounting method innovations based on corporate governance 构建可持续发展的战略业绩评价体系和基薪+风险收入+股票期权三位一体的报酬契约，以及把董事会业绩评价提上议事日程，是我们进行的基于公司治理层面的管理会计方法创新。
It also summarizes the contribution of activity - bused costing system to the management accounting abstractly and analyses the improvement of activity - based costing system to the management accounting methodically . further , the article discusses the difficulties and the conditions of application and analyses the foreground of the system . also , the article puts forward the advices for practice and popularization of activity - based costing system 本文说细介绍了作业成本法的生成机理和管理会计的发展现状，在此基础上将作业成本法的产生同管理会计相结合，从理论上总结了作业成本法对管理会计的贡献；从方法上分析了作业成本法对管理会计方法的完善；进而探讨了作业成本法在管理会计中的应用困难和条件，分析其应用前景，并结合我国企业的生产环境，为作业成本法在我国的实施与推广提出了几点建议。
Marking all financial assets to market , which is the proper accounting approach for fund management , we achieved an investment return in 2003 of hk 89 . 6 billion . in terms of the actual amount , this is the third highest return in the history of the exchange fund , though it is understandably behind 1998 and 1999 , when investment return was boosted by book profits from the stock market intervention 若依照基金管理的会计方法对所有金融资产进行市值评估，外汇基金在2003年的投资回报额是896亿港元，这是外汇基金历来录得的第三高回报，不过当然比不上1998及1999年的成绩，因为股票市场入市行动录得的帐面溢利大大推高了这两个年度的回报额。
However , it was only around 10 years for the development of assets depreciation accounting in china ; consequently , there was still a long way to go both in practice and in theory . this paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting 该部分分析了影响资产减值会计方法的因素,并将现行会计制度与新资产减值会计准则进行了对比,以便于我们更好的理解资产减值新准则的精髓,应用于实践工作中。
But both the theory and practice of business combination accounting are still in vague state in our country till now , as a result , the accounting information of business combination disclosed can not reflect the economic essence of business combination , influencing the decision of investors and allocation of security exchanges . study on business accounting method has far - reaching meaning 但迄今为止，我国的企业合并会计理论体系还没有成形，实务处理也很混乱，披露的合并会计信息也不能恰当地反映合并的经济实质，从而影响投资者的决策和证券市场的资源配置，因此亟需对企业合并会计方法进行研究以尽快改变这种现状。
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。
Began with analyzing asset reorganization ' s impact on accounting theory and method , the thesis deeply probed into some important accounting problems in asset reorganization , including the choice of merger and acquisition accounting method , accounting for merger and acquisition goodwill , asset stripping and share transferring accounting , achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization . on basis of the analysis and asset reorganization practice in china , the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company 本文从分析资产重组对会计基本理论与方法的影响入手，对上市公司资产重组中的几个重大会计问题，包括公司并购会计方法的选择、并购商誉会计、资产剥离和股权转让的会计处理、上市公司资产重组绩效分析以及重组后会计运行机制的构建等进行了深入的理论分析和探讨，并在此基础上结合我国的资产重组实践，提出了改进和完善我国上市公司资产重组有关会计问题处理的基本思路。
Assets valuation , goodwill assessment and its accounting process as well as merger and acquisition ' s accounting process , etc are the main problems concerning accounting in merger . now purchasing method is allowed in our country . i hold that equity combination method should be adopted , but the utilizable conditions must be so seriously restricted as to prevent profit manipulations 为直接指导资产重组实务的会计理论与方法体系提供依据；第二，研究资产重组会计的实务问题，从会计方法的规范着手克服目前存在的信息披露不全、针对性和前瞻性不强、利润操纵严重的状况，提高对外披露资产重组信息的质量。
