行为会计

行为会计的理论与应用

Behavioral Accounting Theory and Its Application

第2章，从系统论的角度，把会计行为心理融入了行为会计系统的范畴。明确了行为会计系统的要素，论述了其运行机制，并给予了会计行为心理一个正确的定位。

Chapter two , it brings forward a category of Behavior Accounting System , which includes some important elements , describes the mechanism of this System and place accounting behavior psychology on a proper position .

正因如此，自20世纪70年代以来，审计职业判断一直是美国行为会计研究的重要范畴之一。

So professional judgment of auditing had become one of the most important studies in accounting behavior in USA since 1970s .

行为会计是众多新兴会计的分支与科，是当今世界会计中最具希望的会计发展新领域。

Behavioural accounting practices is the embranchment subject of emerging accounting , which at present is the most promising development of new areas of accounting .

去年，GE同意支付5000万美元，以了结涉及该公司2002及2003年风险对冲行为的会计欺诈指控。

Last year , the company agreed to pay $ 50m to resolve charges of accounting fraud relating to hedging activities in 2002 and 2003 .

委托代理：经营者行为、会计信息鉴证和投资者

Entrusted Agency : Manager Behavior , Accounting Information Assurance and Investors

管理者行为对会计政策选择的动因探讨

A probe into manager 's behavior to accounting policy choice motivation

政府行为与会计信息相互影响的经济学分析

Economic Analysis of Mutual Effect Between Government Act and Accounting Information

上市公司利润操纵行为的会计背景剖析

Analysis for account background to control profit by company with listed dock

规范企业会计行为加强会计职业道德建设

Normalizing Accounting in Enterprises and Moral Construction in Accounting Activity

机会主义行为与会计信息失真&基于博弈论的分析

Unreal Disclosure of Accounting Information and Opportunism & Analysis Based Game Theory

会计责任问题是会计行为和会计职业发展中的一个核心问题。

Research on the Development and Application of Responsibility Accounting in Market Economy ;

规范关联交易行为确保会计信息真实

Standardize Interrelated Deal and Ensure Accounting Data Truthful

第三章，重要会计行为、会计事项的监管研究。

Third chapter , the study on the regulation of some important behavior , items .

行为成本会计研究

The Research of Behavior Cost Accounting

会计信息消费者行为就是会计信息消费者在一定的消费心理支配下，对会计信息这种特殊商品所采取的选择、评价、购买和使用的一系列行为活动。

The behavior of accounting information consumer is a series of activities that are dominated by consumption anticipation .

从契约的角度考察，违背会计规则等会计舞弊行为是会计诚信契约自动履行失败的结果。

In contractual view , accounting fraud is the result of the failure of accounting integrity contractual automatically performance .

作为规范会计行为的会计制度，亦伴随着会计的产生和发展而不断发展与演变。

Accounting system which regulates the accounting behavior has undergone a profound change with the appearance and development of accounting .

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。

The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours .

股权结构影响、制约会计行为，会计行为有助于股权结构的合理化。

The equity structure affects and restricts accounting conducts , by contraries , accounting conducts help to rationalize the equity structure .

会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。

Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income .

增值税视同销售行为的会计处理及理论分析&基于新企业会计准则的研究

Accounting Treatment and Theoretical Analysis on Taking the Value-Added Tax as Sales Practices & Research Based on the New Accounting Standards for Business Enterprises

分析其影响可以揭示政府行为与会计信息之间的关系，便于进一步改善会计的政府环境，加强会计信息管理。

Analysis of their effects can clarify the relations between government act and actual information so as to further improve accounting situation and strengthen the information management .

会计行为与会计信息作为会计法律关系的客体，应成为会计法律关系研究的两条主线。

Accounting behavior and accounting information , the objects of the accounting legal relationship , should be the main lines for research of the accounting legal relationship .

融资租赁作为一种企业融资手段，已逐渐为我国企业所认识与接受，但对固定资产融资租赁这一特殊经济行为的会计处理，仍是我们值得研究和探讨的问题。

Financial lease as a means of financing has been adopted gradually by the enterprises in this country and it needs to go further into the method of accounting transaction for financial lease .

任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。

No unit or individual may be allowed to persecute or retaliate against the accounting personnel who perform their functions and duties in accordance with law and oppose the acts in violation of this law .

上市公司会计规范体系是为规范上市公司会计行为和会计信息披露而建立的一系列会计法律、会计准则、会计制度、会计道德规范和注册会计师审计监督等的总称。

Accounting standard of the listed corporation is the total of accounting laws , accounting principles , accounting systems , accounting moralities and accounting supervisor . It established for standardizing the behavior and the accounting information disclosure of the listed corporation .

会计制度弹性的性质和弹性的大小，直接影响到会计行为、会计信息以及基于会计信息各产权主体的利益分配，最终影响到整个市场经济的运行。

The character and extent of the flexibility in accounting institutions will directly influence the accounting behavior , accounting information and the distribution of benefits of every subjective of property rights based on the accounting information and finally inevitably influence the whole market economy .

浅谈会计行为优化与会计信息质量

On Improvement of Accountants ' Behavior and Quality of Accounting Information

规范企业会计行为，提高会计信息质量

Standardizing the enterprise accountant activities and improving account information quality