The study of accounting criteria system is quite a broad project which covers knowledge of accounting, finance, law, auditing, etc; therefore, the thesis only goes from the perspective of accounting, no more other disciplines.

According to Accounting Criteria of Enterprises Debt Reconstruction, in paying debt by non-cash asset, the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit.

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

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The new 'Enterprise Accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。

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By comparing and studying the key points of current Chinese and foreign accounting criteria-consolidated financial statement, it is known that there are many differences in the theory and practice domains among different countries.

通过对国内外现行会计准则的关键部分&合并财务报表的比较研究，可以看出不同国家在合并会计的理论和实务领域里存在着巨大的差异。

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This paper makes a comparative study of international, American and Chinese accounting criteria from the aspects of income definition, validating condition, calculation, and announcement.

文章分别将国际会计准则、美国会计准则及我国会计准则中有关收入的定义、收入的确认条件、收入计量、披露进行了比较分析。

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The subsystems interrelate with each other, restrain each other, and constitute a complete accounting criteria system.

这些子系统是相互联系，又相互制约的，它们一起构成了完整的会计规范体系。

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Under the condition of market economy, accounting criteria, as a general international business language, is getting more and more internationalized.

在市场经济条件下，会计准则作为国际通用的商业语言，国际化趋势越来越明显。

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But in the process of the internationalization of accounting criteria in China, enterprises show different reaction to the formulation of accounting criteria.

然而，在我国会计准则国际化的进程中，企业各利益相关者对会计准则的制定却表现出异常的反应。

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The strict enforcement of the accounting criteria is required to implement the uniform accounting system of the country.

实行国家统一的会计制度要求强制性的会计规范；

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Chinese and foreign accounting criteria for enterprises-comparison and study of consolidated financial statement;

全球经济的发展掀起企业合并浪潮，合并财务报表成为讨论的焦点。

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The implement of new accounting criteria provide the wide space for career judgement of accountants.

新的会计规范的颁布实施，为会计职业判断提供了广阔的空间。

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What are the accounting criteria for a capital lease?

资本性租赁有哪些会计条件？

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Thought on new enterprise accounting criteria no.27& oil and natural gas exploitation

关于新《企业会计准则第27号&石油天然气开采》的几点思考

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Changes brought by Accounting Criteria for Enterprises

新企业会计准则会带来哪些变化

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After China's entry of WTO, the internationalization and reform of accounting criteria has been accelerated, urging those current accountants confronted with both opportunities and challenges.

我国加入WTO后，会计标准的国际化进程和改革的步伐加快，现行会计人员面临的机遇与挑战并存。

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Therefore, the adoption of stock ownership incentive system which grants stock ownership to executives is beneficial to the long-term interest of the owner and the sustainable development of an enterprise.

因此，企业推行股权激励制度，对高级管理人员和核心技术（业务）人员授予股权，对企业所有者的长期利益和企业的可持续发展是有利的。

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This thesis divides to four parts to research ESOP: Firstly, deriving a larger range ESOP from stock ownership incentive and expatiating its conception and character.

本论文主要分为四个部分对职工持股进行研究：首先从股权激励引申出激励面较大的职工持股计划，阐述其概念和特征；

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However, the stock ownership incentive system shall not be carried out completely by copying other enterprises. It shall be implemented according to the characteristics of its industry and its own properties.

但是，股权激励的实施也不能完全照抄照搬其他公司的经验，各公司应根据自身的行业特点、企业性质进行设置。

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Currently, most private enterprises particularly the non-listed private enterprises are in two minds about choosing stock ownership incentive while they are facing the choke point of human capital.

目前，大多数民营企业尤其是非上市民营企业，在面临人力资本瓶颈的同时，对股权激励持观望态度。

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Secondly, the author studied how to design the mechanism of stock ownership incentive which will put into effect in the MWS type private enterprise, according to the above factors.

其次，根据以上策略对MWS型非上市民营企业的股权激励设计进行研究。

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Stock ownership incentive is an incentive measure on resolving the problem of agency cost in case of the "Separation of Ownership and Control" of modern corporations.

股权激励是现代企业在所有权和经营权相分离的情况下，解决委托代理成本问题的一种激励措施。

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