Compared to the model of traditional accounting , the method has the first researched the social influence caused by its operating , instead of doing so under the part objective . this transform of the accounting target decides that the social responsibility accounting must set up itself accounting method 较之传统的会计核算模式，社会责任会计第一次摆脱了企业局部利益目标的限制，从宏观上来考察企业生产经营活动的社会影响，这种会计客体和会计目标的转换决定了社会责任会计必须建立起与之相适应的会计方法体系。
Its " researches are still in groping step reasons of the forming of vic are analyzed , the rapid speed of urbanization , the greater exploitations of urban areas is the appearances reasons , while the urban - rural dual structure , and the benefit - oriented inducements of part people are the essentials " 通过对分析城中村产生原因的分析，认为城市社会经济发展及相应的城区建设用地的迅速扩张是城中村产生的表面原因，而长期实行的城乡隔离体制与局部利益的驱使是导致城中村产生的根本原因。
At present when we are confronted with manifold difficulties in our economic life which can be overcome only by a series of readjustments and by consolidation and reorganization , it is particularly necessary to stress publicly the importance of subordinating personal interests to collective ones , interests of the part to those of the whole , and immediate to long - term interests 在我们目前经济生活还面临一系列困难，还需要进行一系列调整、整顿和改组的时候，特别要着重宣传个人利益服从集体利益、局部利益服从整体利益、暂时利益服从长远利益的道理。
The study will answer how we can carry out value - based investment management , how we can solve the problem of competition and benefit , long - term benefit and short - term revenue , holistic benefit and partial benefit we create value for our shareholder ; at the same time we will realize the maximum of enterprise so that we can keep the development of company continual 文章将回答在投资管理过程中如何以价值为核心，更好地解决竞争与效益、长期利益与短期利益、整体利益与局部利益的矛盾，在为股东创造财富的同时实现企业价值最大化，保证企业的可持续发展。
But the reason mentioned below is the most basically . the listed company lacks the pressure practiced by investor from the outside ; there are serious blemishes in corporation manage construction of listed company ; the frustration of certificated public accountant ' s audit direct ; accounting standard is not perfect ; local government and supervisal section " s consent and support . the stock market have no strictly supervision and severe punishment 第三，从上市公司利润操纵的成因看，上市公司利润操纵是多方面原因造成的，但从根本上说至少有以下六方面的原因：上市公司缺乏投资者实施的外在压力；上市公司法人治理结构存在严重的缺陷；注册会计师审计监督机制的失效；会计法律规范不完善；地方和部门局部利益的驱使；证券市场监管不严惩罚不力。
Four , the result of accountant information distortion ? the legal system is unsound , the law is not be executed strictly and the concept of legal system become indifferent dim ; supervisory intensity is not enough , manage is not sound ; leads of corporation falsify and meet their own benefits in spite of national benefits (四)会计信息失真原因。法制不健全，执法不严格，法制观念淡薄;企业内外的监督力度不够，经营管理不善;企业领导受个人利益的驱使，弄虚作假，置国家利益于不顾，使局部利益得到满足，却使国家蒙受损失。
From the point of view of the market , on the one hand , in order to maximize short - term and sectional interests , some real estate enterprises designedly disguise some important information of their commodities , which impinges consumers ’ interests and leads them to make converse choices ; the worse thing is that they even conduct some “ moral hazard ” activities in their sales , which brings about the low efficiency of the real estate market 从信息市场角度来看，一方面部分房地产企业追求短期、局部利益最大化滋生出侵犯消费者利益的行为，刻意隐瞒商品的某些重要信息，从而导致消费者的逆向选择；甚至在销售过程中进行一些“败德”行为，导致房地产市场效率低下。
