财务会计学

高级财务会计学研究对象探析

A Probe into the Study Objects of Advanced Financial Accounting

《财务会计学》获得首都经济贸易大学精品课程称号。

" Financial Accounting ", winning the title of excellent curriculum of CUEB .

第四部分从财务会计学视角提出了提升企业核心竞争力的建议和对策。

The fourth section presents suggestions and methods to enhance the core competitiveness of an enterprise from the accounting approach .

主要教学成果：《财务会计学（一）FA1》评为2008年国家级双语教学建设示范课程；

Main Teaching Achievements : ( 1 )" Financial Accounting I ", winning the title of2008 National Bilingual Language Model Teaching Course ;

高级财务会计学作为企业财务会计学的重要组成部分，目前对其研究对象的界定尚无定论。

Delineation of study object of advanced financial accounting , an important component of enterprise financial accounting , is now yet not clear .

本文结合：系统工程、证券投资、概率论与数理统计、西方经济学与财务会计学等理论，提出了：参照系系数变动法，能量理论；

This paper combination : the system engineering theories , the stock certificate investment theories , the statistics theories , the western economics theories .

在研究中充分借鉴卫生经济学、财务会计学、成本会计学等学科基本理论，采用规范研究方法展开问题的讨论。

The author uses the basic theories of healthy economics , financial accounting , cost accounting and so on for reference , uses normal research methodology .

财务会计学作为一门立足企业、面向市场、以企业为基本研究对象的微观学科，企业理论的这一变化必将影响智力资本会计的发展。

The financial accounting , take foothold enterprise , face the market , take the enterprise as the fundamental research object , is a microscopic discipline . This change of enterprise theory will certainly to affect the development of intellectual capital accounting .

我们的第一学期挤满了核心科目：经济学、公司财务与会计学、组织行为学、营销学及计量方法学（mba课程的基础）。

Our first term was packed with core courses on economics , corporate finance and accountancy , organisational behaviour , marketing and quantitative methods the bread and butter of any MBA course .

在我国的财务经济学会计学界，大多将盈余管理研究的重点放在上市公司这个层面上，这未免有全面和完整性。

In domestic financial economics and accounting academics , most researchers focus on listed companies which are deficient in comprehensive and integrity .

伦敦帝国学院商学院（ImperialCollegeBusinessSchool）的安娜贝勒•加韦（AnnabelleGawer）教授表示：“15-20年前在比较传统的商学院教授的MBA课程可能讲一些战略、一些财务和一些会计学，这在一个不同的时代是合适的。”

Prof Annabelle Gawer of London 's Imperial College Business School , says : " The MBA that used to be taught maybe 15-20 years ago in more traditional schools - a bit of strategy , a bit of finance , a bit of accounting - that was appropriate in a different time .

在第四章的基础上论述剩余权益论的主要观点，并进一步从经济学、财务学、会计学三个方面论述剩余权益理论的基础。

In this chapter , the author summarizes the main issues of the residual equity theory and seeks the supports from economics , finance and accounting .

本文以宏观和微观经济学、财务管理、会计学以及组织行为学等理论为指导，对财务职能转变进行研究，旨在说明财务职能应该从传统的专家控制职能转变为着眼于未来的企业增值职能。

This thesis studied the transforming the finance function , for the purpose to explain how to transform the finance function , in the guidance of macro and micro economics and finance management and so on .

然后第二章从财务学、会计学、经济学、管理学四个角度较深入而全面地研究了我国上市公司会计信息披露的理论基础，指出其存在合理性。

Then from the four views , namely accounting , finance , economics , and management , this dissertation expounds the theoretical foundation of our country 's listed company accounting information disclosure , and points out that there is somewhat rationality in it .

其次，经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

Then , from the obvious differences between economic , finance and accounting theories that explain earnings , the author points out that the contemporary model of accounting earnings , based on accrual basis for accounting and historical-cost system , could hardly show the level of earnings ' quality .

财务管理是以会计学和经济学理论为基础，按照一定的整体目标对有关资产的购置、投融资和管理进行决策的体系。

Financial Management is a strategic system about purchasing , investment , and management of assets , which based on theory of accounting and economics .

《中级财务会计》是会计学专业的核心课程，但在教学过程中，出现了各种各样的问题，能否解决好这些问题，关系到会计专业学生能否成为合格人才。

On Teaching Reforms in the Course of Intermediate Accounting The teaching of intermediate accounting is important factor to accounting department , and now , it is facing a series of problem .

财务控制理论始终未从财务管理学和会计学中提炼出来，对其本质属性进行探索。

Research on the theory of financial control was not extracted from the financial management and accounting for deep exploration of essential attribute .