会计预测

因此，许多学者开始致力于利用企业会计数据预测破产的研究，其实证理论便由此渐渐产生。实证研究主要利用从公司财务报告获得的财务数据进行预测。

Therefore many researches began to be engaged in of forecasting bankruptcy by means of accounting figures in company .

一些会计界人士预测：公允价值计量模式极有可能在本世纪的上半叶成为主流，历史成本计量模式将逐步退出会计的历史舞台。

Some accounting experts predict that fair value measurement model is likely to be the mainstream in the early half of this century , while the historical cost measurement model will gradually exit the historical stage of accounting .

精益管理会计的职能包括预测、决策和评价三个方面的职能。

The functions of lean management accounting include prediction , decision-making and evaluation .

论会计信息在经济预测中的应用

On application of accounting information in the economic forecast

辽宁省会计职业教育市场预测

Liaoning Province Accountant Professional Education Market Prediction

预测会计信息分为预测财务信息和预测内部信息。

Accounting information forecast can be classified into financial information forecast and inside information forecast .

随着知识经济的出现和信息时代的到来，现代会计又扩大了预测、决策、控制和分析四个职能。

With the knowledge economy appearing and the informational times coming , modern accounting also extends four functions : forecast , decision , control and analysis .

包括用于财务报表和销售报表、损益表、预算、统计分析、会计任务、市场预测和年度报表的图表和图形形状。

Contains chart and graph shapes for financial and sales reports , profit and loss statements , budgets , statistical analyses , accounting tasks , market projections , and annual reports .

研究会计信息对股票价格的影响，不仅有助于股票投资者根据会计信息预测股票价格，同时有助于完善会计信息披露制度。

Studying the impact of accounting information on stock price , not only helps the investors forecast the stock price on the basis of accounting information , but also helps to improve the disclosure institution of accounting information .

为此，需要在提高会计信息质量、加强有关理论与应用研究、改善利用会计信息进行经济预测的社会经济环境和提高财会人员的预测分析能力等诸多方面作出努力。

Therefore , we must try our best to improve the quality of the accounting information , reinforce the research of the theory and application , reform the environment in which the accounting information is used to forecast the economy and advance the abilities of finance and accounting workers .

会计盈余信息是影响投资者决策的关键信息，会计盈余的持续性是衡量会计盈余信息的一个重要指标，同时会计盈余的持续性保证了基于会计盈余的收益预测。

Earnings information is the key to affect investment decision-making information , and earnings persistence is an important indicator of measured earnings information . At the same time , earnings persistence guarantee the earnings forecast based on earnings .