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。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新企业会计制度规定了企业应计提的八项资产减值准备。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
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。
Some of this relates to the complexity of the subject for those unfamiliar with finance, accounting or regulation.
一部分原因就是，对于不熟悉金融、会计或法规的人而言，这些主题十分复杂。
Moreover, foreign Banks accustomed to sound regulation, prudent oversight and honest accounting in their home countries may lobby for the same things abroad.
此外，外资银行在本国就惯于健全规章，审慎监督以及诚实会计，而这些他们也会带到国外。
We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.
要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。
The author analyses the concrete request for relevant accounting regulation, points out the deficiency of the regulation system at present, puts forward his own views.
笔者分析了相关会计法规的具体要求，指出了目前法规制度的不足，从而提出了自己的设想。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?
我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？
The accounting credit system includes three contents: accounting credit regulation, accounting credit order and accounting credit consciousness.
会计信用体系包括会计信用制度、会计信用秩序和会计信用意识三个方面的内容。
The third part is the comparison of international regulation of accounting information and the enlightenment to our country.
第三部分国际会计信息监管比较及对我国的启示。
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。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
加入WTO后，我国的会计环境将发生很大的变化，会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
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.
鉴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。
The regulation of accounting is expected to reduce the information asymmetry and to provide the investor with valuable decision-making information.
人们期望通过会计上的规范来减少信息不对称，向投资者提供有用的决策信息。
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准备。
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。
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。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
These will be joined over the coming months by three additional faculties specialising in; accounting regulation, financial services and corporate governance.
在未来数月内还会增设三个工作组，覆盖会计法规、金融服务与企业治理三个领域。
The question we all need to ask ourselves is: how long before we have true global regulation of accounting given that most of the issues we all face are, in fact, global.
对此我们同样需要三思：在我们花费了多长时间才相信全球化会计监管能够解决我们面临的争议。
Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
The project enabled SAFE to establish a system for the nimble, highly effective oversight and analytical accounting of international payments and remittances, enhancing the rigor of its regulation.
该项目使国家外汇管理局（SAFE）得以建立一套体系，用于灵活、高效地监察国际收支与汇兑，并对其进行分析核算，还促使进一步严格执行外管局的法规。
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。
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。
The fourth part elaborates the effect of our country's regulation of accounting information and the problems existed.
第四部分阐述了我国上市公司会计信息监管效果及存在的问题。
The fifth part presents the measurement of perfecting our country's regulation of accounting information in listed company.
第五部分提出了完善我国上市公司会计信息监管的措施。
The fifth part presents the measurement of perfecting our country's regulation of accounting information in listed company.
第五部分提出了完善我国上市公司会计信息监管的措施。
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