会计资本

对经济资本的定义、内涵进行分析，将其与监管资本和会计资本进行比较。

The definition of economic capital and comparison between EC and regulatory capital and accounting capital are given .

人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券，降低交易成本。

It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law , tax , accounting , capital market and economical development of different countries .

信息，尤其是会计信息是资本市场运行的基础。

Information , particularly accounting information is the basis for capital market .

会计上，资本保全实际上是所有者权益的保全，它要求企业必须在资本得到维护或成本得以补偿后才能确认收益。

On accounting ; capital maintenance in fact is maintenance of owners ' equity .

现有的定量评估方法一般是将人力资本资本化进行的，以会计衡量人力资本价值的方法为主。

The existing quantification method generally carries on the capitalization of human capital and weighs it by accountant method primarily .

高质量的会计信息与资本市场的有效性有着显然的必然联系。

As the important information of capital market , accounting information and validity of capital market of high quality have obvious positive connection .

制定合理有效的金融监管标准，完善会计准则、资本充足要求等各类监督制度。

We should introduce reasonable and effective financial regulatory standards and improve oversight mechanisms in such areas as accounting standards and capital adequacy requirements .

因为盈余反应系数是会计信息和资本市场联系的纽带，同时将会计中的未预期盈余和超额股票回报联系起来，所以研究以上问题的一个很重要的方法就是研究盈余反应系数及其影响因素。

For earnings response coefficient is the connections of accounting information and capital market , meantime connect the end surplus and oversubscribed stocks return .

会计信息为资本市场效率的一个基础性构件，是外部利益相关者经济决策的替代变量。

Accounting information , as one of the underlying component of capital market , is an alternative variable of external users ' economic decision .

高质量的会计信息是资本市场有效运行的基石，对资本市场的有效运行发挥着举足轻重的作用。

Generally speaking , as the cornerstone of an effective capital market , high-quality accounting information plays a decisive role in the operation of the capital market .

会计信息是资本市场的血液，会计信息引导资本有效配置是资本市场有效运行的内在要求。

Accounting information is the blood of the capital market , accounting information guide the efficient allocation of capital is the capital market the effective operation of the internal requirement .

会计信息作为资本市场中一种很有价值的稀缺资源，其传递和使用过程，成为资本市场能够有效运转的一个基本机制。

As a kind of valuable scarce resources in capital market , the transmission and effective operation of accounting information can be one of the basic mechanisms in capital market .

近年来随着资本市场的发展，会计信息成为资本市场发挥资源配置基础作用的重要依据。

With the development of capital markets in recent years , accounting information has become an important basis for the capital market to play a basic role in resource allocation .

物价变动会计是基于资本保全基础之上的，不同的资本保全观念产生了物价变动会计的两大模式：一般物价水平会计和现时成本会计。（2）总论；

Changing price accounting bases itself in theory on capital maintenance . Different views on capital maintenance result in two models of changing price accounting : general price level accounting and current cost accounting .

固定资产是企业资产的重要组成部分，固定资产减值是我国会计制度在资本计价上做出的重大突破。

The fixed asset is an important component of enterprise 's assets , and the depreciation of the fixed asset is an important breakthrough in the capital pricing of our country 's accounting system .

因此，本文顺应社会生产实践的要求，对资本经营会计假定、资本经营会计原则等基本理论问题进行了初步的探索，以期抛砖引玉。

Therefore , this paper meets the requirements of social production practices , introduces the basic theoretical problems , such as capital operation accounting assumptions and accounting principles , with a view to offer some common idea to attract others ' more valuable opinions .

其次利用已有的理论成果并通过结合二者关系的历史分析和对我国现状的考察，提出了会计信息与资本市场的逻辑关系。

Then by using current theoretical achievement , this chapter tried to combine historical analysis of the relation between accounting information and capital market and the current situation in China . And then put forward the logic relation between accounting information and capital market .

在我国近十多年来的会计改革和资本市场改革中，会计盈余作为投资者决策参考的一项重要指标，一直有着举足轻重的地位，其质量也被各界广泛地关注。

In our country , as an important indicator of investor decision-making , accounting earnings has been a pivotal position over the past decade of accounting systems reform and capital market reform , and its quality has been widely concerned by many social fields .

本文从人力资本管理、人力资本会计、人力资本配置和激励等方面论述了人力资本定价在人力资本领域的重要性。介绍了人力资源价值计量的理论和主要方法，并对其应用作了评述。

This thesis explains the signification of evaluation on human resources in Human Capital Areas from the aspects of management , accounting , distribution and inspiration of Human capital , It introduces the theory on how to evaluate the human capital , which is provided with the commentary .

因此，会计信息披露对资本市场非常重要。

Therefore , the accountancy information is of great importance to capital market .

会计稳健性对权益资本成本的影响研究

The Research on the Influence of Accounting Conservatism to the Cost of Equity Capital

我国会计准则是随着资本市场的发展而逐渐发展的。

Our country 's accounting principles are progressively developing along with the development of capital market .

由于会计信息质量对资本市场的决策者做出决策起到关键作用，由虚假会计信息，会计舞弊等违法行为导致的犯罪案件也逐年增多。

The quality of accounting information on capital markets plays a key role in decision-makers to make decisions .

最后采用多元回归的方法对碳会计信息披露和资本成本的关系进行了检验。

At last the relationship between carbon-accounting information disclosure and capital cost was tested by multiple regression analysis .

因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。

Therefore , prerequisite of human resource accounting to carry out is to transform human capital into owner 's equity .

本文是国内首次将两者结合起来，研究会计稳健性对权益资本成本的影响，在一定程度上填补了这方面的空白。

The paper combines the two for the first to study how accounting conservatism affect the cost of equity capital .

可以说，会计准则对调节资本市场的信息传递以及企业和投资者之间的沟通程序进行了规范。

Accounting standards regulate the passing of information in capital market and standardize the communication process between enterprises and investors .

近年来，我国上市公司会计造假致使国内资本市场面临严峻挑战。

The cooking accounts of listed company of our country make domestic capital market face a serious challenge recent years .

会计信息透明度是资本市场的重要问题，也是理论界和实务界关注的焦点之一。

Accounting information transparency is most important problem of capital markets and it receives more attention both from academia and practitioners .

第八章结束语对本文的研究结论和将要进一步研究的问题进行了归纳和展望，并就如何促进会计信息披露与资本市场的协调发展提出综合性的政策建议。

There are suggestions and prospects in the part for further development of coordinated development between accounting information disclosure and capital market .