会计法规

摘要社会主义市场经济的发展迫切需要与之相适应的会计法规。

The development of socialist market economy needs the accounting regulation in conformity with it urgently .

而根据历史经验，经济的发展必然伴随着会计法规体系的改革，因为会计是伴随着经济的产生而产生并随之而发展的。

According to historical experience , economic development must be accompanied by the reform of accounting regulation system , because accounting is accompanied by economic production .

北大光华管理学院的会计学教授PaulGillis指出，中国电商公司大多在美国上市，当地的会计法规对商品交易总量的标准定义并无要求。

Chinas e-commerce players are largely listed in the U.S. and accounting rules there dont require a standard definition of GMV , said Paul Gillis , an accounting professor at Peking Universitys Guanghua School of Management in Beijing .

经济的发展呼唤会计法规的改革，会计法规的合理化可以促进经济的进一步的发展。

The economic development calls for reformation of accounting laws .

台湾与内地会计法规多维比较及其协调对策

Multi-dimensional Comparison and Coordination Countermeasures for Accounting Statutes between Taiwan and Mainland

严格按照公司制度、会计法规及税务法规对各项费用进行核算。

Maintain expenses accounts according to company policies , accounting tax regulations .

完善军队会计法规体系的思考

Perfection of troops accounting law and regulation system

加强会计法规制度建设推动会计理论研究

Reinforce the Construction of the Accounting Legal System and Vigorously Promote the Study of Accounting Theory

健全完善会计法规体系，明确会计责任主体财政监督对象；

The sound and perfect accounting statue system , the explicit accountability principal finance supervision object ;

我国会计法规法制建设的现状，尚存在着不少漏洞甚至缺陷。

There are still a lot of loophole and defect in our Congress counts regulation construction .

因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。

We hope to make some suggestions on intangible assets accounting by making research on intangible assets recognition and measurement .

国家应在出口经营权、信贷、保险、税收及会计法规等方面对租赁公司给予支持。

Therefore , government should support lease companies in the area of export license , credit , insurance , tax and account regulations etc.

本文概括了中国经济的法律环境及经济法律建设，中国会计法规体系的设计构建及其改革发展进程。

This paper epitomizes the juristic environment of Chinese economy and the construction of economic laws as well as the design and reform of China 's accountant system .

本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点，即会计监督问题和会计定位问题。

This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation , which lie in the construction of the accounting law and system .

鉴于我国会计法规在交叉持股方面处于空白的现状，本文对交叉持股的理论与实务进行了分析，并提出相应的解决办法。

Considering the gap of Chinese accounting regulation on cross holding , this paper analyzes the theory and practice of cross holding and puts forward relevant resolving methods .

虽然如此，详细研究我国会计法规中关于无形资产核算的内容，仍然感到存在许多不足之处，例如核算范围狭窄、摊销方法简单等等。

But after research on accounting regulation on intangible assets , I feel there are still shortcomings , such as small scope of intangible assets accounting and simpleness of amortizing manners .

进一步规范会计法规制度，强化国有企业内部控制，严格会计从业准入资格，以防范会计信息失真。

We should further standard accounting rules and system , strengthen the inner control of state-owned enterprises , be strict with the admission of accountants ' qualification to safeguard fidelity-lacking in accounting information .

除此之外，本章还探讨了赋予股份公司账簿查阅权的问题，从财务记账和财务监督的角度探讨了扩大可查阅账簿范围的问题和完善会计法规体系的思路。

In addition , this chapter also discusses the problems of gives the right of inspect the books to the corporation and expand the range of access to the books and perfect the accounting regulations system .

为此，应采取加强会计法规、会计制度建设，提高会计队伍素质，改革会计管理体制等治理对策。

Therefor we should take governing measures to strengthen the accounting regulation , the construction of accounting system , improve the complete quality of the whole team of accountants and take some reforms about accounting administration system .

但随着经济体制的改革、资本市场的发展以及有关会计法规的变化，过度的盈余管理在我国开始蔓延，已经造成严重的会计信息失真，成为全社会关注的焦点。

But with the economic reform , development of capital market and the accounting reform , the spread of earnings management has caused accounting information inconsistent with the facts . Which has become the point at issue .

完善企业内部控制的对策是企业内部领导要重视审计工作，制定内控制度，加强企业文化的培养和优化，严格遵守会计法规；

The countermeasure to perfect the inner control is that the leader should pay attention to the audit work , draw up the inner control system , strengthen the cultivation and optimization the corporate culture strictly , observe the accounting regulation .

论文最后部分还比较分析了国内外股票期权的实施情况，并讨论了中国目前实施股票期权制度所遇到障碍因素：公司治理结构、股票市场效率、中介机构及财务会计法规等。

In the last part , it comparatively analyzed the application of shock option in domestic and foreign countries , and discussed the obstacles that stock option system encountered in China : corporate governance , the efficiency of stock market , agency institution , finance and accountancy laws etc.

要解决好这些问题，必须从加强对单位负责人的会计法规格训，提高合计人员素质，完善会计监督、检查机制，深化会计管理体制改革等方面入手。

In order to solve these problems , we should do such work well : reinforing accounting laws of training those who are in charge of units , improving the accountants quality , perfecting the accounting supervision and check systems , deepening the accounting management system reform and so on .

企业会计法律法规的改革及影响

Revolution and its effects of accounting laws of enterprises

让学生了解目前的各种会计法律法规及职业道德准则规范。

Let student to learn the all current sorts of accounting laws , regulations and professional ethical standards .

如果可以将不同版本的会计法律法规的翻译进行比对，论述将会更具说服力。

Many efforts can be made to compare different versions of the translation of accounting laws and regulations .

从会计诚信法规、监督和会计诚信教育等方面探讨如何建立我国的会计诚信体系。

From accounting sincerity regulation supervision and sincerity education , how to set up accounting sincerity system is discussed .

针对宏观层次的问题，基于萨皮尔沃尔夫假说，作者提出译者应当提供对相关会计法律法规的详细解释，并考虑文化和认知的差异，避免不对等会计术语的使用。

At the macro level of accounting translation and according to the Sapir-Whorf Hypothesis , the author suggests the following aspects : detailed explanation of related accounting laws and regulations ; full consideration of the culture and perception differences ; and avoid un-equivalent accounting term translation .

关于越南的会计及会计法规体系

The Accounting and Accountancy law of Vietnam

这本书包括了内容广泛的处理与国际会计准则，法规和财务报告。

This book includes a wide range of topics that deals with international accounting standards , regulations , and financial reporting .