an empirical study of the implementation of new auditing standards and auditing fees

auditing standards are important element affecting auditing quality.

审计准则是关系审计质量的重要因素。

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this result shows that the implementation of new auditing standards improves audit quality.

这个结论说明，新的审计准则的施行提高了审计质量。

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the new auditing standards system based on the improved risk-based audit model basis.

新的审计准则体系建立在改良后的风险导向审计模式基础上。

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the problem is not about accounting and auditing standards in china.

问题不在中国有关会计和收支检查标准。

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application of risk-oriented audit approach in the new auditing standards system

风险导向审计模式在新的准则体系中的应用

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market reactions to the practice of new auditing standards

资本市场对新审计准则执行的市场反应

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influence and countermeasures of new auditing standards on auditing teaching

新审计准则对审计教学的影响及对策

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an acrid fog from forest and peat fires has blanketed moscow, as the russian capital swelters in a record heat wave.

来自森林的浓雾和泥炭色的火光已经遮盖了莫斯科，就像俄国首都在创记录的闷热中！

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the paper makes a further study of how to strengthen enterprise interior accounting system.

本文结合自身对内部会计监督制度的认识，对企业内部会计制度的加强和完善进行进一步的讨论。

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a research on enterprise accounting supervision system

企业会计监督系统存在的问题及对策

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enterprise network accounting system based on agent server

基于代理服务器的企业网计费系统

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discussion on the innovation of the enterprise accounting management system

现代企业制度下的企业内部会计管理体系

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from aspects of the carrying out of the conservation principle, separating the accounting system and the taxation laws and regulations properly, and selectable accounting policies, etc., this paper expounds the influence of the enterprise accounting system on enterprise's financial management.

从企业稳健性原则的贯彻、会计制度与税收法规的适当分离、可选择性会计政策的建立等方面阐述了《企业会计制度》对企业财务管理的影响。

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secondly, the thesis apply event study method to economic consequences research: i investigate the market reaction during the days surrounding the issuance of "new enterprise accounting system" based on a 5-day window centered around the announcement date;

其次，本文运用事件研究法进行经济后果研究：以新《企业会计制度》颁布日为事件日，以新制度颁布前后各5天为时间窗，考察新制度颁布的市场反应；

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after architecture enterprises carries out the new enterprise accounting system and architecture enterprise accounting practice approach, it becomes one of most difficult content to calculate, record and offset allowance for accrued loss on contract every year.

施工企业执行新《企业会计制度》和《施工企业会计核算办法》后，各年合同预计损失准备的计提、转销的核算是较难把握的内容之一。

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the "business enterprise accounting system" of new promulgation of our country realizes in three aspects breakthrough, realizes innovation in six aspects and it should be perfect from three aspects.

我国新颁布的《企业会计制度》在三个方面实现了突破，在六个方面实现了创新，还应从三个方面进行完善。

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the enterprise accounting system which contains four financial instruments standards achieve substantive convergence with the international financial instruments standards. meanwhile, this system has already carried out effectively.

这套企业会计准则体系中包含的四项金融工具准则也同时实现了与国际金融工具准则的实质性趋同并且已经得到了有效实施。

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the paper based on the comparative study of the guiding principles for accountants-fixed assets and the enterprise accounting system gives views on the two different standards for accounting.

文章在将《企业会计准则&固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。

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the "enterprise accounting system" issued by the ministry of finance in the end of 2000 will be completely implemented in 2005 to all state-owned enterprises.

财政部于2000年年底颁发的《企业会计制度》将于2005年在国有企业全面执行。

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with the arrival of new period of reform and opening-up, the enterprise accounting system reform of our country had new goal and made great progress.

随着改革开放新时期的到来，我国的企业会计制度改革具有了新的目标并取得了重大的进展。

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