事项会计理论

本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想，给出了企业核算一体化系统（EAUS）的框架模型和数据采集原则。

Based on event research method in accounting , a construct using IT is proposed to integrate Chinese enterprise accounting system , then a framework model of enterprise accounting unification system ( EAUS ) and the data collection principle are put forward .

事项会计理论改造会计信息系统的构想

The Thinking on Improving Accounting Information System Based on Event Accounting Theory

增值税会计理论框架的构建&一个具体事项会计理论框架协调性与异质性研究的样本

Establishment Framework for Theory of Added Value Tax Accounting

基于事务的土地利用时态统计模型研究事项会计理论改造会计信息系统的构想

Research on Land Utilization Temporal Statistic Model Based on Event The Thinking on Improving Accounting Information System Based on Event Accounting Theory

以事项会计为理论基础的差别化会计信息披露以网络技术高度发展为前提，能够跨越以前无法逾越的鸿沟&披露成本和披露及时性问题。

Event accounting as its theoretical foundation , differential accounting information can make a low cost and timely disclosure depending on high development of network technology .

探讨具体事项的会计理论框架对完善会计理论、指导具体会计准则建设和实务发展十分必要。

It is necessary to discuss the accounting theoretical framework of a specific event for perfecting accounting theory , setting specific accounting standards and developing accounting practice .

事项法会计理论是美国会计学教授乔治·索特于20世纪60年代提的，其核心思想是：会计的目的应该是提供可能在各种决策模型中有用的相关经济事项的信息。

Events method accounting theory was proposed by professor George H. Sorter in the 1960s , the core idea is : accounting objective should be provide useful information related to economic matters in all decision-making model .

主要介绍了文章的选题背景与意义、或有事项会计处理的研究现状及本文的研究方法与研究思路。第二部分：或有事项会计的基本理论。

In this part the author introduce the background of selecting to study in this field , the current situation of accounting treatment in contingencies , and the theory category as well as the research technique of this article . 2 .