accounting regulation
会计规章,会计条例
2026-05-05 11:59 浏览次数 13
会计规章,会计条例
Accounting Governmental Regulation会计政府监管
Accounting Regulation for Enterprises企业会计制度
Accounting Regulation Committee会计法规委员会
Corporate Accounting and Regulation公司会计和监管
Accounting information regulation会计信息监管
Internal Accounting Control Regulation内部会计控制规范
accounting credit regulation会计信用制度
accounting disclosure regulation会计信息披露管制
The fourth part is the analysis of the current status of accounting regulation of the public companies in China.
第四部分是我国上市公司会计监管现状的分析。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
自2001年起,《企业会计制度》规定,企业的各项资产如果发生减值,应当按照规定计提相应的减值準备。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
为了克服会计研究法中盈余管理因素和会计规范变更的影响,以现金流分析作为研究视角考察主并企业收购绩效。
This can be proved by the mutual relations between corporate governance structure and accounting regulation of the developed countries such as American, Japan.
这点可以从美国、日本等发达资本主义国家的公司治理结构与会计监管的相互关系中找到印证。
This paper proved macroscopical accounting regulation and perfecting systems could control the 「insider control」 in the afterwards.
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。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
其次,本文述评了无形资产会计规则和无形资产价值相关性研究文献。
To strengthen the accounting regulation of Securities market is an important issue on assuring of the rule, stability, healthy and orderly precondition that operates economic activities.
加强证券市场的会计监管,是确保组织的经济活动合规、稳定、健康有效运行的前提条件。
Chapter Four is used to analyse emphatically the relationship of the enterprise supervision mode and accounting regulation mode set up on different economical, social, political and legal foundations.
第四章首先着重分析了建立在不同的经济、社会、政治和法律基础上的企业监督模式与会计管制模式的关系。
It includes that the corporate governance controls the 「insider control」 under market agreement and the goal and thoughts of accounting regulation reform under the market agreement.
它主要包括了市场契约下公司治理对「内部人控制」的控制以及市场契约下会计管制改革的目标和思路。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
因此,有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
In China's economic transition at the same time, although the initial establishment of the accounting regulation system, but did not achieve the effective regulation of accounting.
在我国经济转轨的同时,虽然初步建立了会计监管体制,但并未实现对会计的有效监管。
Considering the gap of Chinese accounting regulation on cross holding, this paper analyzes the theory and practice of cross holding and puts forward relevant resolving methods.
鑒于我国会计法规在交叉持股方面处于空白的现状,本文对交叉持股的理论与实务进行了分析,并提出相应的解决办法。
In order to realize efficiency and fair of the stock market, accounting regulation becomes a kind of institution-selection and arrangement.
为了实现股票市场的效率和公平,会计监管成为一种制度选择和安排。
Therefore, the strengthening of accounting regulation fundamentally reverse the weakening of accounting regulation is effectively an effective way to solve these problems.
因此,加强会计监管从根本上扭转会计监管弱化是切实处理这些问题的有效途径。