To improve the effectiveness of the financial report, the need to increase the disclosure of accounting information.
要提高财务报告内容的有效性,必须增加披露会计信息。
To improve the effectiveness of the financial report, we must focus on several aspects of the disclosure of accounting information.
提高财务报告内容的有效性,必须重点增加披露几个方面的会计信息。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
公开原则是证券市场的基础,而会计信息披露是公开原则的具体体现。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面,证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
摘要:会计信息披露质量研究是会计研究中的一个重要领域。
Accounting information disclosure of accounting problems has been the focus of study.
会计信息披露问题一直以来都是会计学研究的重点。
The report also pointed out that listed companies in equity-based incentives and information disclosure of accounting problems more.
该报告还指出,上市公司的股票为基础的激励措施和会计信息披露问题更多。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.
因此,在对新兴的环境会计进行研究时应该将环境会计信息披露作为首要问题。
From the regulatory situation, the implementation of equity-based incentives for companies in accounting and information disclosure of the existence of certain aspects of the problem.
从监管的情况“,实施的股权为基础的会计和信息披露的公司奖励的问题的某些方面存在着。”
The study of the information disclosure institution of public company has always been a hotspot in Accounting.
有关上市公司信息披露制度的研究,一直是会计学研究领域的一个热点。
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
The disclosure of forestry accounting information is the main and basic problem of forestry accounting.
林业会计信息披露是林业会计中主要和基本的问题。
Extractive coal industry has not its own disclosure norm of accounting information, only adheres to the common disclosure standards.
煤炭采掘业没有本行业的会计信息披露规范,只能遵循共同的披露规则。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下,我国会计信息披露质量有所提高吗?。
The article attempts to analyze accounting disclosure from the point of information economics.
本文就试图从信息经济学的角度对会计信息披露进行剖析。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
但是,会计信息虚假披露丑闻屡禁不止,给投资者造成了重大的损失,同时也严重干扰了证券市场的顺利运行。
Environmental information disclosure of environmental accounting is one of the most important and fundamental issues and the accounting profession to actively explore a hot issue.
环境信息披露是环境会计最主要和最基本的问题之一,也是会计界积极探索的一个热点问题。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
信息披露制度是证券市场监管制度的核心内容,而会计信息披露又是信息披露制度的核心。
We argue that current financial accounting model should be improved to encourage the information disclosure of intangibles.
为此,必须改进现行的财务会计模式,以增进无形资产信息的披露。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
最后,文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。
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。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
Disclosure of information, especially of accounting information is the core of the corporate accountability, and the footstone of the stock market supervision system.
信息披露,尤其是会计信息披露是公司受托责任的核心,也是构筑证券市场的基石。
The results are as followed: The quality of accounting information disclosure has enhanced, but its overall level is not certainly high.
本文研究发现:我国会计信息披露质量呈逐年提高的趋势,但是会计信息披露整体水平并不高;
The distortion of assets information is the primal problem of accounting information disclosure.
资产信息失真是会计信息失真的主要问题。
The relevant accounting headings, accounts and the improvement of information disclosure are also discussed in this thesis.
并改进相关会计科目和账户的设置以及会计信息披露方式。
The relevant accounting headings, accounts and the improvement of information disclosure are also discussed in this thesis.
并改进相关会计科目和账户的设置以及会计信息披露方式。
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