According to pr operty right economy this paper analyzes its influence upon environment of ac counting and puts forward a basic form of accounting system of modern const ruction enterprise under property right economy 本文从产权制度理论出发,剖析产权制度对会计环境的影响,提出产权经济下现代建筑企业会计体系实现的基本方式。
This put forward a question to us , under the restriction of accounting environmental factor in china at present , which accounting standards mode we can absorb mainly on earth 这就给我们提出了这样的一个问题,在现阶段我国的会计环境因素的限制下,我国在会计准则制定时究竟应该主要借鉴欧洲大陆会计准则模式还是英美会计准则模式?
With the rapid changes of accounting circumstances , the objectives of financial accounting need to be changed and developed , and the changing leads to the occurring of comprehensive income issues 会计环境的日新月异必然要求财务会计的目标也处于不断的变化和发展过程当中,财务会计目标的向前发展进一步引致了全面收益问题的产生。
The extent of net equity only includes the rights of financial capital owners , not including the rights of human capital owners . this can not adapt to the change of accounting environment under knowledge economic 现行净权益概念的外延仅包括非人力资本所有者的权益,未包括人力资本所有者的权益,这已不能适应知识经济条件下会计环境的变化。
At present , the accounting environment , accounting standards , relative laws , regulation of financial reporting , the ability of certified public accountant , the corporate governance structure and so on have many flaws in our country 我国目前在会计环境、会计准则和相关法规、财务报告监管、注册会计师执业水平、公司治理结构等方面存在诸多缺陷。
Therefore , starting with theoretical research of financial instruments measurement , this paper concludes the most appropriate measurement mode is fain value , combining with present accounting surrounding as the realis tic basis 为此,本文从金融工具计量的理论研究入手进行分析,同时结合目前会计环境的现实基础提出了金融工具最恰当的计量模式? ?公允价值。
In the electronic commerce environment , the framework , operation and management of enterprise differ greatly from the traditional ones . as the accounting environment has changed a lot , it is necessary to revise the traditional business reporting system 电子商务环境下企业的组织结构、生产方式与管理模式都与传统企业有很大的差别,传统的会计环境已发生了根本的变化,因此对传统的企业会计报告的改进就显得十分必要。
The paper puts forward a series of countermeasures after analyzing on the great change of accounting circumstances after china ' s wto entry , the relationship between accounting circumstances and accounting principles and the challenges faced by china ' s accounting principles reformation 本文立足于加入wto以后我国会计环境产生的巨变,在研究了会计准则和会计环境关系的基础上,分析了我国会计准则建设当前面临的挑战,并提出了相应的对策。
Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place , it makes traditional accounting theory and accounting system more and more unadaptable , and raises the request of the innovation for accounting theory and accounting system 当今社会经济已经步入知识经济时代,会计环境发生了巨大变化,使得传统的会计理论和制度变得越来越不适应,客观上要求进行会计理论和会计制度的创新。
The essay holds the opinion that the common reason for distorted accounting information in china is due to various unfavorable facts existing in chinese accounting environment , such as drawbacks of accounting regulations , low qualities of financial accountants , ineffective supervision on accounting and so on 认为我国会计环境存在着诸多不利因素,会计规则自身的缺陷,财会人员素质不高,会计监督措施实施不力等,是产生我国会计信息失真问题的一般原因。