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- The quality of accounting information is the key of supervision and control on accounting information disclosure. 摘要会计信息质量是会计信息披露监管中的关键问题。
- The quality of accounting information has a significant effect not only on micro economy but also on macro economy. 摘要会计信息质量高低,不仅对微观经济产生极其重要的影响,而且对宏观经济运转产生越来越大的影响。
- The quality of accounting principles directly concerns that of accounting information. 会计准则的质量直接关系到会计信息的质量。
- With the home and overseas accounting scandal occurring,the quality of accounting information is oppugned by public. 随着会计丑闻的发生,会计信息质量遭到了人们的质疑,会计信息失真这一问题受到人们日益关注。
- The CPAs' signature is treated by users of company accounts as an important assurance of the quality of accounting information. 注册会计师的签名被公司报表的使用者视为会计信息质量的重要保证。
- There are plenty of evidences which prove that the quality of board is relevant to the quality of accounting information. 有关研究表明,董事会作为公司治理机制的核心,对会计信息质量具有重要影响。
- As a result, how to improve the quality of accounting information, is a government that the public are very concerned about. 因此,如何提高会计信息质量,是一个从政府到社会公众都十分关心的问题。
- The reliability of accounting information is the main issue concerning the quality of accounting information in China, which is one of the hotspots for the Chinese researchers. 摘要会计信息可靠性问题是影响我国会计信息质量的主要问题也是我国学者研究的热点问题。
- Professional judgment of accounting is the offspring of social advancement and accounting development.Now it is one important factor in quality of accounting information. 会计职业判断是会计发展和社会进步的产物,现在已成为影响会计信息质量的重要因素。
- The essay sets forth the main content of accrual basis, analyses accrual basis' negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era. 文章阐述了权责发生制的基本内容,分析了权责发生制对会计信息质量的负面影响,指出权责发生制赖以存在的会计假设在网络时代产生了动摇。
- Financial statement analysis, the quality of financial reporting, market inefficiencies in the production and use of accounting information, and the role of accounting information in understanding societal effects of corporate activities. 张然博士的研究工作主要是探索会计信息的产生和使用及其在反映公司活动的社会影响方面的作用,以及如何利用会计信息加强资本市场的有效资源分配功能。
- Second, great efforts should be made to improve the relevant system of laws and regulations and enforce the laws more strictly, which is the key point to administer distortion of accounting information and thus improve quality of accounting information. 其次要完善相关法规制度,加大执法力度。 这是治理会计信息失真、提高会计信息质量的关键。
- The implement ation of enterprise accounting system plays a positive role in standardizing the work of accounting check and improving the quality of accounting information especially. 《企业会计制度》的实施 ,对规范会计核算工作 ,提高会计信息质量具有积极的意义。
- Now in China defects exist in corporate governance deteriorate the quality of accounting information,in turn the low-quality accounting information limits the perfection of corporate governance. 目前我国上市公司治理存在的缺陷影响了会计信息质量,而低劣的会计信息反过来又制约着公司治理结构的优化。
- Hereinto, the limitation of the information disclosure system leads improving the quality of accounting information difficultly, and restricts the development of the security market healthy. 其中,会计信息披露制度自身的缺陷导致会计信息质量难以进一步提高,制约着证券市场快速、健康发展。
- To strengthen the goodwill accounting theory to study and explore, for the harmonization of accounting norms and practices, to improve the quality of accounting information is important. 加强商誉会计理论的研究和探讨,对于规范和统一会计实务,提高会计信息质量具有重要意义。
- Strengthening and perfecting enterprise internal control system,assuring the quality of accountant information,has the count meaning to managing the structure and informations publishing. 加强和完善企业内部控制制度,保证会计信息的质量,对于完善公司治理结构和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行有着非常重要的意义。
- quality of accounting information 会计信息质量
- quality of accounting information requests 会计信息质量要求
- the quality of accounting information 会计信息质量