The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
Accounting is the study of accounting theory and methods of application of a discipline.
会计学是专门研究会计的理论与方法的一门应用性学科。
It is a new type of accounting theory with the integration of HR management and accounting.
它是人力资源管理学和会计学相互渗透形成的新型会计理论。
Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice.
会计实践性教学有利于会计理论与实践的紧密结合，是培养应用型会计人才的一种有效手段。
Accounting control is an important issue of accounting theory.
会计控制是会计理论中的重要问题。
As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory.
价值链分析理论与会计管理理论相结合产生了价值链管理会计，这是会计理论的拓展。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Environmental accounting is a new discipline combining the theory of accounting with the environmental problems and focusing on the accounting of environmental cost.
环境会计是将会计理论和环境资源问题结合起来的一门新学科，它的中心和重点是环境成本会计。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
强制性会计政策变更是实证会计理论研究的核心内容之一。
The research method of accounting theory is very important in the study of accounting.
会计理论研究方法在会计研究中具有十分重要的意义。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance.
其次，介绍了会计信息监管理论中的有效市场理论，它是会计信息监管存在的前提；
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
In recent years, a new social contract theory of accounting has been arising, and the contract nature of accounting is based on the theory of modern mainstream corporate contract.
近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。
Fourth, internal control containing of accounting control and management control is the core of risks prevention. So the advanced theory of accounting control in other countries was analyzed.
第四部分以内部控制特别是会计控制和管理控制为风险防范的核心，分析国外先进的会计控制理论。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
It is the theory embodying such Chinese Characteristics as ownership forms, main body of property rights, consumers of accounting information and accounting supervision and reflecting accounting laws.
所有制形式、产权主体、会计信息用户、会计监督等，都是我国特色会计理论的重要体现。
As the liabilities rearrangement involves different accounting entities, and accountants' theory is different, accounting processing and the related information on the reports are also different.
由于债务重组涉及到不同的会计主体，会计人员依据的理论不同，会计账务处理也就有所不同，会计报告所反映的有关信息也会有所差异。
According to economic consequence theory of accounting standard the evolution of American accounting standard is explored in a theoretical perspective.
运用会计准则经济后果论对美国会计准则制定模式的变迁作了理论解释。
There are four opinions about it. The accounting target is the logical starting point for the structure of the accounting theory from the angles of logic and accounting.
目前会计理论结构逻辑起点主要观点有四种，但从逻辑学会计学角度看会计目标应是会计理论结构的逻辑起点。
Guided by accounting information, accounting theory is related to economic system and constitutes one necessary factor subordinated to the system.
会计理论通过对会计信息的指导，与经济系统产生联系，并成为经济系统反馈回路之外的从属于经济系统的重要因素。
Determining the objectives of financial accounting is a basic problem of accounting theory.
财务会计目标是财务会计理论的一个基本问题。
Thirdly, it discusses the impact of asset restructuring to the traditional accounting basic theory, that is the effect on accounting principle and the impact on accounting hypothesis.
再次讨论了资产重组对传统会计基础理论的冲击，即资产重组对会计假设的冲击和资产重组对会计原则的影响。
It is a basic problem concerning the basic theory of accounting and it is in common use in daily accounting practice and neglected by the people in accounting work.
它是会计基础理论的一个基本问题，在日常被无数次普通运用，却因习以为常而对其有所忽视。
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
The structure of the accounting theory is a logical system. The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
会计理论结构本身是个逻辑系统，构建会计理论结构首先要涉及到逻辑起点的选择问题。
The structure of the accounting theory is a logical system. The inform of the structure of the accounting theory is concerned about the choice of the logical starting point.
会计理论结构本身是个逻辑系统，构建会计理论结构首先要涉及到逻辑起点的选择问题。
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