微观会计

对于微观会计政策选择，我们分别分析了管理者、股东、政府、债权人和员工的偏好。

Chapter three analyses the accounting policy choice behavior of stakeholders .

传统会计信息生产模式将会计系统建立于微观会计主体内部，试图通过内部个体会计系统的对外职能满足社会经济系统的信息需求。

Traditional pattern of producing accounting information established the accounting system into individual accounting entity , trying to meet the information need of social economic system through external function of internal individual accounting system .

市场失灵、政府失灵、会计信息造假等现实表明，这种模式在微观会计主体需要承担广泛社会责任的今天必须做出改变。

The reality of Marketing ineffectiveness , government ineffectiveness and false accounting information and so on prove that traditional pattern should be changed in the age of individual accounting entity have to take wide social responsibility .

因为任何一个微观会计主体都是社会经济大系统的组成部分，都必须适应社会经济大系统的要求，与社会经济大系统的其他部分或全部子系统进行物质、能量、信息的交流。

As any individual accounting entity is the component of social economic system , they must meet the need of social economic system and communicate with other part or all system of social economic system about substance , energy and information .

市场经济体制的建立和发展，使宏观调控、微观管理，对会计信息的真实性提出了更高的需求。

With the establishment and development of market economy system , higher requirements for the truthfulness of accounting information are proposed in macroscopic regulations and micromanagement .

第二章主要探讨以企业增加值为核算重心的增值会计对国民经济核算的重要意义。将增加值这个宏观核算上的概念延伸到了微观领域是增值会计的重要贡献。

The second chapter of the thesis gives introduction of the value-added accounting system , whose core Is the calculation of the added value of an enterprise .

传统的内部会计监督制度发生了重大变化，社会会计监督机制得以确立，国家实施会计监督的体制得到加强，并使微观层次上的会计监督与宏观层次上的会计监督实现了有机结合。

Great changes have taken place in traditional internal accounting supervision system ; the social accounting supervision system has been established ; the national accounting supervision system has been strengthened ;

构建非营利组织会计原则体系，包括战略性和战术性两方面，从宏观和微观两方面规范会计工作。

The author sets up the system of principles for non-profit-organization accounting , including both of strategic and tactic principles to standardize the accounting activities from both macro and micro viewpoints .

探索自然资源耗减估价在微观企业运用的模式与方法，同时探索宏微观环境会计在自然资源耗减估价上衔接与一体化的可行途径。

The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies , and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources ' depletion .