The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
Starting from the concept of tax project and its real feasibility, the article puts forward concrete tactics of tax project in financial accounting choice of modern enterprise.
文章从税收筹划的概念和其现实可行性出发，提出在现代企业财务会计选择中税收筹划的具体策略。
Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.
帐面价值是一个会计概念，记录了所积累的财务投入，包括投入的资本和存留的收益。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
The research of the accounting concept framework is only confined in financial accounting in Chine.
对会计的概念框架研究，在我国还仅限于财务会计。
From the Angle of financial accounting, the human resources surplus concept is firstly introduced in this article.
从财务会计角度，引入人力资源剩余的概念，并以此为核心具体阐述了其形成和分配的核算。
This paper proposes a brand new concept of accounting ecosystem matching for the Shanghai financial center construction.
本文正是以上海国际金融中心建设为契机，提出同步推进与前者相匹配的“会计生态系统”建设。
This paper proposes a brand new concept of accounting ecosystem matching for the Shanghai financial center construction.
本文正是以上海国际金融中心建设为契机，提出同步推进与前者相匹配的“会计生态系统”建设。
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