成本效益原则

除此之外，分部信息的披露还受到成本效益原则和重要性原则的约束，文章对此也作出分析。

Besides , the cost-benefit principle and importance principle should also be taken into account .

其中，一般原则包括社会性原则、充分披露原则、灵活性原则和成本效益原则等；

General principles included social principle , full disclosure principle , flexibility principle and cost-benefit principle .

成本效益原则并没有明文列示在会计核算原则当中，但是，从微观效应的角度考虑，企业在进行会计核算时，也应该考虑成本效益原则。

The cost benefit principle is not in the accounting principles .

这样既能够及时地解决问题，又符合成本效益原则。

Thus we can resolve the problems duly and it accords with cost-benefit rule .

注册会计师审计与成本效益原则

CPA Auditing and Cost - Benefit Principle

会计工作中的成本效益原则

Cost Benefit Principle in Accounting Activity

可以先外包一些工作，只有在招聘员工符合成本效益原则时，再招兵买马也不迟。

Outsource first , and only bring on employees if it makes financial sense to do so .

风险响应措施的选择是在成本效益原则的基础上选择最优的风险应对方案。

The risk of response is defined as selecting the optimal one among the feasible proposals on the basis of the principle of cost-effective .

从会计报表使用者的需求出发，兼顾成本效益原则，作出大胆设想。

The author puts forward bold proposals in light of the needs of users of accounting statements , paying attention to the cost-benefit principle .

行政承诺除应遵守一般行政行为的基本原则外，还应符合成本效益原则、明确性原则的要求。

In addition to following the basic principles of administrative actions , administrative commitment must comply with the principle of capital-benefit and the principle of explicitness .

政府应本着成本效益原则，从设施、人员、资金等基本要素抓起，构建多元化、多层次的农村医疗保障体系。

The government should base on the cost-benefit rule , begin with medical devices , human and capital to establish a diversity rural medical assurance system .

根据成本效益原则构建适合小额贷款公司的风险监管制度是完善我国金融监管体系的必要选择。

According to the principle of cost-effectiveness , it 's necessary to construct the risk-focused supervisory regime which fits the micro-loan companies to perfect our financial regulatory system .

通过分析，提出了解决这一问题的原则与方法：全面性原则、成本效益原则、灵活性原则和谨慎性原则等。

These problems were discussed in this paper and principles and methods for the solution were put forward , such as overall principle , cost-efficiency principle , flexibility and cautious principle .

由于投资评价折现率是投资项目可接受的最低投资收益率，按成本效益原则，投资项目评价应以资金成本作为评价的基准折现率。

According to cost-effectiveness principle , the capital cost should be used as a basic discount rate ( BDR ) because the discount rate is the lowest acceptable return rate of investment .

如果强制要求中小企业按照统一的会计准则的标准执行，对中小企业来说将是一个沉重的负担，且不符合成本效益原则。

If SMEs are forced to execute according to dominate accounting standards ' criterion , which will be a heavy burden to the small and medium-sized enterprise and not conform to the cost-benefit principle .

文章最后指出，在构建会计监管体系时既要持积极态度，又要充分认识到，监管政策的制定及实施的首要约束条件就是成本效益原则。

This paper points out in the end that a positive attitude should be held in establishing accounting regulation system , and that cost-benefit philosophy is the vital restraint on accounting regulation policies formulating and implementing .

本文从审计技术角度，从审计实践中的职业谨慎原则和成本效益原则的冲突入手，通过对其协调，提出了审计实践中提高审计质量的技术措施。

The article firstly discusses the audit techniques , and the conflict between prudent principle and cost-benefit principle in audit practice , and then , through harmonizing the conflict , puts forward two measures to improve audit quality .

小企业对两种会计制度的选择，首先必须遵循一些基本原则，包括主体性原则、目标性原则、适应性原则、公允性原则和成本效益原则。

The principles of small size enterprises selecting accounting system should be that , firstly , a range of rules should be followed , such as principal principle 、 objective principle 、 adaptive principle 、 evenhanded principle and cost-benefit principle .

最终归纳出：高质量会计准则应主要反映在相关性、可靠性和可比性方面，此外应以透明度、可操作性和成本效益原则作为辅助评判标准。

And at last it concludes that high quality standard should be mainly reflected from its relativity , reliability and comparability . In addition , it should be assisted with the analysis of its transparency , operability and the principle of cost-effectiveness .

在满足成本效益原则的前提下，可以考虑对银行高管人员、高科技人员和特别保全人员进行人力资产的成本核算和投入产出分析，供银行高层决策参考。

On the precondition to satisfy cost - benefit principle , it may be considered to make a cost assessment and input & output analysis on the bank senior staff , hi - tech personnel and specially protected employees for the bank leadership reference .

提出了财务约束的成本效益原则、重点约束原则和多维约束原则，以及规范约束、标准约束、风险约束和财务文化约束等约束手段。

At the same time , this paper brings forward the cost benefit principle , emphases restricted principle and multiaspect restricted principle of the financial restricted mechanism , and restricting methods such as normative restriction , standard restriction , risk restriction and financial culture .

企业在提供环境会计信息时，应依据受托责任和决策有用的目标，并且遵循强制性与自愿性结合，政府与行业监督相结合和成本效益原则。

When disclosing environmental accounting information , the enterprise must make it be based on the useful goal of fiduciary responsibility and decision-making . Three principles of environmental accounting information disclosure should be followed : mandatory and voluntary combined , government and industry supervision combined and cost-effectiveness .

为兼顾会计要素价值评估的决策有用性和便于运用的成本效益原则，指出现实性是沟通历史性与未来性的桥梁。

In order to give consideration to " useful decision making " in the value assessment of accounting elements and the easy using of " cost-effective principle ", he proposes that the bridge of " historical cost " and " future value " is " present value " .

针对脱产培训中存在的问题及原因，本文尝试对培训方案和流程进行改进和优化，提出了脱产培训优化的原则，包括战略匹配原则、系统性原则、激励原则和成本效益原则。

According to the problems and reasons in OFFJT , this thesis tries to improve and optimize the training project , and proposes the principles for project optimization , which includes principle of strategic matching , principle of systematicness , principle of motivation , and principle of costs and effects .

两者都遵循基于自然资源稀缺性的成本与效益原则。

Both follow the cost-benefit principle based on natural resource scarcity .

同时，由于该体系简单易懂，符合成本-效益原则，因此，更适合中小投资者使用。

At the same time , this system is more fit for middle-small investors to use because it is much easier and more economical .

三是政府监管同样要遵循成本&效益原则，四是政府应注意政策的时效问题。

Third , the government supervises should also follow the cost - benefit principle ; Fourth , the government should pay attention to the efficiency of the policy .

不同类型、不同规模的企业应根据自己的实际情况进行选择，甚至可以根据成本效益的原则，将内部审计外部化。

Enterprises with different scales should choose the model according to their own conditions , and even make use of external audit to do the job , in the light of the cost and effect principle .

从风险因素入手来加强审计质量管理，既满足了降低风险的要求，也体现了成本&效益原则，这也是解决目前我国审计资源不足，社会公信度较低的有力措施。

Strengthening audit quality management from risk factors , not only satisfy the demands of reducing risk , but also express the principle of cost-benefit , this will become powerful measures to resolve the questions of audit resource and lower reliance in our country .

因而内部控制系统的设计应遵循系统整体、目标导向、成本效益等原则，按设立目标、评估风险、确定控制措施等步骤依次进行。

Hence , the internal control system should be designed to follow the system as a whole , goal-oriented , cost-effectiveness of the principle of reciprocity , according to the establishment of the objectives , risk assessment , established control measures and steps were carried out .