会计基础理论

浅议会计基础理论在计算机应用中的变革

Brief discussion on development of accounting basic theory in computer application

公共信息会计基础理论研究

The Research on Grounded Theory of Public Information Accounting

理论篇提出了一套较为系统的合并会计基础理论：（1）合并会计的两大特性：进行决策的重大依据；

The two characteristics of combination accounting : the important basis for decision ;

环境会计基础理论研究

The Research on Basic Theory of Environmental Accounting

根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。

From the study of accounting basic theory and accounting information system , the influence of electronic commerce on traditional accounting can be seen .

本文论述了互联网对传统会计基础理论的影响，并就其对策作了初步的探讨。

Meanwhile , e-commerce is to be the new popular way in internet trade field , which will have historic influence on the traditional accounting fundamental theory .

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。

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 .

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。

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 .

本文的写作目的就是通过改革现有财务会计基础理论，为全新的公开财务会计信息生产和报告模式的建立提供理论基础。

The purpose of this article is to innovate the present grounded theories of financial accounting to provide a theoretical basis for new production and report pattern of public financial accounting information .

第二部分主要对电子商务环境下的会计相关基础理论进行阐述。

The second part is mainly related to the elaboration of related basic theories of accounting in the E-Commerce condition .

主要讨论了内部会计控制基础理论的演变过程，内部会计控制的功能，以及建立内部会计控制的必要性。第三章是信息技术环境给内部会计控制带来的变革。

Review and comment the relevant theories of internal accounting controls and discuss its evolution of foundation theory , function and explain why should set up internal accounting control . Chapter ⅲ is generally talking about the changes which brought by information technology environment to the internal accounting control .

电子商务改变了传统的商业模式，对传统财务会计在会计基础理论、会计原则、会计信息等方面都产生了重要影响。

Electronic commerce it changed the traditional business model , to tradition financial inventory accounting in accountant aspect and so on basic theory , accountant principle , accounting information has all had the important influence .

只有实行权责发生制，才能使增值税会计核算符合会计基础理论，才能使相关会计信息的真实性、可比性和有用性大大提高，并能使增值税会计模式与所得税会计模式保持一致。

Only accounting on the accrual basis is carried out , can VAT accounting accord with accounting fundamental principles and the VAT accounting mode accord with the income tax mode .

会计计量理论包括会计计量基础理论和会计计量应用理论。

Theory of accounting measurement includes basic theory and applied theory of accounting measurement .

接下来指出唯物辩证法是司法会计鉴定的理论基础，同一认定理论是司法会计鉴定的一般基础理论。

Next the article point out that Materialist dialectics is the theoretical foundation and The Same Theory is the basic theory foundation .

半个世纪以来，经济的迅猛发展已经使会计滞后于经济，而只有会计基础理论的丰富和发展才能在根本上改变这种状况。

In the last half a century , the development of economy has already made the accounting lagging behind economy , and only the developments of basic accounting theory can change this kind of state essentially .

第二章企业年金会计理论基础，此章分别从企业年金理论基础和企业年金会计相关理论这两方面对企业年金会计基础理论进行阐述。

The second chapter enterprise annuity accounting theoretical basis , this chapter elaborated enterprise annuity accounting theoretical basis from two respects of enterprise annuity theoretical basis and enterprise annuity accounting related theory .

会计基本理论是对会计最为基础的理论问题的本质和规律性的认识，是整个会计理论的基础，是研究会计应用理论的出发点和前提。

The basic theory of accounting is the cognition dealing with the essence and law of accounting theory . It is a basis for the entire accounting theory , and it is also a starting point as well as a premise for the research of the applied accounting theory .

一方面，从环境会计角度，就企业环境成本会计研究的基础理论、企业环境成本会计的核算、信息披露等问题进行了探讨。

On one hand , from the sight of environment accounting , this article carries on the discussion on environmental basic theory of an enterprise , confirming and calculating , disclosure of information .

高等学校本科会计教育的目标是使学生比较系统地掌握会计基础理论、基本知识，掌握账务处理方法和相关知识，具有从事会计工作的能力和进行研究工作的初步能力。

The aim of undergraduate accounting education in colleges and universities is to make students systematically grasp accounting basic theory , basic knowledge and bookkeeping procedure , to make students have principium ability in working as an accountant and ability in researching .

第四章通过对单层次会计信息披露制度和多层次的会计信息披露制度的评价，利用会计基础理论分析并选择出我国应采用多层次会计信息披露制度；

The fourth chapter evaluates the single level accounting information disclosure system and the multi-level accounting information disclosure system and makes conclusion that our county should adopt the latter system by applying the accounting theory .

在全球会计领域内，制定连贯、协调、内在一致的财务会计概念框架作为整个财务会计的概念基础和理论指导的思想已经根深蒂固。

Creating a coherent , coordinated , consistent financial accounting conceptual framework as the conceptual base and theory guidance of financial accounting is deep-rooted .