财务会计理论

稳健原则是财务会计理论与实务必须遵循的重要原则之一。

The prudence principle is one of the important principles that must be followed in financial accounting theory and practice .

盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。

Earnings management is an important research topic on financial accounting theory , and also concerned by accounting standards setters and securities market regulators .

金融创新与财务会计理论的重构

On Financial Innovation and Restructuring the Theory of Financial Accounting

现代财务会计理论构架初探

A Discussion on Theoretical Framework of Modern Financial Accounting

财务会计理论框架的分析

An Analysis of the Theoretical Framework for Financial Accounting

衍生金融工具：财务会计理论创新与发展

Derivative Means of Finance & New Ideas and Development in the Theory of Financial Accounting

当然，这种转变给国际财务会计理论界和实务界带来的影响是深远的。

Undoubtedly , this shift will have a profound impact onthe international financial accounting practice and theory .

商誉的确认和计量已经成为财务会计理论界和实务界研究和关注的热点问题。

The accounting recognition and measurement of goodwill have become an important problem of financial theory and practice field .

财务会计理论框架是构建会计理论体系和指导会计实践的基础。

The theoretical framework of financial accounting is the basis to construct accounting theory system and guide the accounting practice .

资产证券化对传统财务会计理论提出的新挑战，就是资产证券化会计所必须解决的基本问题。

Asset securitization puts forward a new challenge to traditional accounting theory , which is the basic problem to be discussed in this chapter .

论企业本质、公司治理与财务会计理论的契合：资本保全视角

Merging the Nature of the Firm , Corporate Governance and Finance Accounting Theory into a Integral Whole : From the View of the Capital Maintenance

经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。

After centuries of development , financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two .

如何提高会计信息质量，直是国内外财务会计理论界研究的一个重要项目。

How to improve the quality of accounting information has become an important subject in the theoretical field of financial accounting at home and abroad .

当今，知识经济的气息扑面而来，一些新观念、新事物、新业务都对现行的财务会计理论产生了巨大的冲击。

Nowadays , knowledge economy coming to us , new conceptions , new things and new operations have made a huge impact and challenge to financial accountant theory .

会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。

Accounting objectives are the source of the study of active financial accounting theories , and thus rectifying accounting objectives means adjusting the train of thought in the accounting research .

如何以科学、公正、合理、可行的企业业绩评价指标来认识公司的价值是财务会计理论和实务深入发展的主线。

The masterstroke of financial accounting theory and practice 's development deeply is how to embody company 's value with scientific , fair , reasonable and feasible enterprise achievement evaluation quota .

随着对新经济时代会计领域出现的新问题的研究，我国财务会计理论将会得到较大的发展。

Along with the research on the new problems arising in the field of accounting in the new economic age , the theory of financial accounting of our country will achieve greater developments .

信息披露经济后果的实证研究也逐渐成为现代财务会计理论的重要领域，其中信息披露与股权资本成本的关系成为了近年来学者们研究的热点。

Empirical research of disclosure has increasingly become the focus of the modern corporate finance research , the relationship between disclosure and the cost of equity capital has become hot research in recent years .

本文在总结国内外对股指期货会计相关问题研究的基础上，运用财务会计理论、风险管理理论对股指期货风险与收益的会计信息披露进行研究。

In this thesis , we apply the financial accounting theory and risk management theory to the research on stock index futures accounting information disclosure , on the basis of the previous research about stock index futures accounting .

第一章首先对资产重组的基本概念进行辨析，然后着重论述了会计在资产重组中的作用和资产重组对传统财务会计理论的丰富、发展。

In chapter 1 , there is an introduction of the basic concept of asset reorganization and a discussion about the role of accounting in the process of reorganization and the challenges reorganization will give to accounting theory .

网络财务对会计理论和方法改革完善的期盼

Expectation Of Network Finance To Reform Accountant Theory And Method Perfectly

掌握财务会计基本理论知识、企业会计准则、银行结算业务知识；

Master basic theoretical knowledge of financial accounting , corporate accounting standards , bank clearing business knowledge ;

知识经济时代的到来，必将对传统财务会计的理论与实务提出挑战，并可能诱发新的会计革命。

So , knowledge economy era is a challenge for the traditional financial accounting theory and practice , and may trigger a new accounting revolution .

新经济时代的到来，必将对传统财务会计的理论、实务与会计人员提出挑战。

The coming of the new economic age will surely constitute a challenge to the theory , the actual work , and the accounting personnel of traditional financial accounting .

本文的写作目的就是通过改革现有财务会计基础理论，为全新的公开财务会计信息生产和报告模式的建立提供理论基础。

The purpose of this article is to innovate the present grounded theories of financial accounting to provide a theoretical basis for new production and report pattern of public financial accounting information .

分析了电子商务对财务会计假设理论、务会计职能、务会计核算及财务报告的影响。

This paper analyzes on the influence of E-business on the assumption theory of financial accounting , the functions of financial accounting , the detection of financial accounting , and the financial statement .

在此基础上，主要以公司并购理论、财务与会计理论、多目标系统优化理论等相关学科为基础，从利益相关者的角度出发构建上市公司并购绩效评价矩阵模型。

Based on company MA theory , finance and accountant theory , system optimization theory of many objects , this dissertation constructed MA performance evaluation model of listed company from the perspective of stakeholders .

以环境支出的定义为切入点，结合财务会计的理论知识，对环境支出的分类、确认、计量和核算作了较详尽的阐述；

To begin with the definition of environmental expenditure in the paper , the writer presents detailed statements for the classification , recognition , measurement and accounting of the environmental expenditure combined with the theoretical knowledge of financial accounting .

会计确认基础是财务会计产生的理论基石。

The accounting recognition is based on the theoretical foundation of financial accounting .

会计信息披露质量与股权资本成本之间的关系及作用机理一直是财务和会计领域理论和实务界研究的热点问题。

The relationship between quality of informative disclosure and cost of equity has long been a heated discussion in the field of finance and accounting .