behavior accounting的例句大全

Regularizing Accounting Behavior and Self-disciplining Enterprises

规范会计行为与企业自律

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The inside accounting control is important for accounting behavior, accounting information and protecting the security of the assets.

内部会计控制对于规范会计行为，保证会计信息质量，纠错防弊，保护资产的安全完整具有重要意义。

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Accounting system which regulates the accounting behavior has undergone a profound change with the appearance and development of accounting.

作为规范会计行为的会计制度，亦伴随着会计的产生和发展而不断发展与演变。

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Study the psychological reason model of the bad accounting behaviors, propose the countermeasures of the accounting behavior according to it.

不良会计行为的心理动因模型研究，并根据模型的重要变量，针对性地提出规范会计行为的对策。

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The optimization of accounting behavior involves standardizing accounting behavior, improving the quality of accounting information and protecting the interest of investors.

会计行为优化是规范会计行为、提高会计信息质量、保护投资者利益的需要。

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It is significant for regulating accounting behavior, reflecting the financial condition and management performance genuinely and entirely and increasing the accounting information quality.

坚持适度运用实质重于形式原则对规范会计核算行为，真实完整地反映企业的财务状况和经营成果，提高企业的会计信息质量具有重要意义。

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The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.

自愿性会计政策变更研究是企业会计行为研究的重要组成部分。

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Constructing nonprofit organization accounting, not only accords with the viewpoint of behavior science, but also satisfies the demands of different accounting information users.

建立非营利组织会计，既符合行为科学的观点，又能满足不同会计信息使用者的需求。

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In order to maximize their own profit, the listed companies usually alter their profits artificially through a variety of accounting estimates methods, changing the accounting policies and the actual management activities to take the edge off the volatility of earnings. This behavior is called Smoothing Income.

平滑收益即上市公司为了自身利益的最大化，利用会计应计项目，通过各种会计估计、会计政策变更和改变实际经营管理活动等手段，人为改变上市公司利润，使其收益波动性减弱的行为。

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This paper empirically analyzes the public companies'behavior of illegal disclosure of accounting information in China, Using the ROE and the purpose of this paper is to standardize the accounting information disclosure of public companies in China.

本文试图利用净资产收益率（ROE）指标对我国上市公司的会计信息披露违规行为进行实证分析，旨在规范我国上市公司的会计信息披露。

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In China, however, the supervisory board's function of monitoring management's accounting behavior is severely weakened.

但是，由于相关制度不完善，目前我国上市公司监事会的财务监督职能存在严重的弱化现象。

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How to effectively control the choice of accounting policy, how to read the accounting policy choice behavior of complex information, how to better behind the supervision of a listed enterprise accounting policy choice behavior?

如何有效地控制会计政策选择、读懂繁杂的会计政策选择行为背后的信息、更好的监督上市公司的会计政策选择行为？都是本篇论文需要解决的问题。

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The first issue is to disclose the essence of accounting behavior.

会计行为研究的首要问题是会计行为的本质。

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On Accounting Information Distortion in the View of Accounting Behavior Theory

会计行为论视野下的会计信息失真问题

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The second one leaves a lot autonomy to the enterprise, the behavior of enterprises are even more deserving to be concerned, therefore voluntary changes in accounting policies have become one of the scholars' research core.

后者给企业留有了很大的自主权，企业的行为更值得人们去关注，因此自愿性会计政策变更也成为国内外学者研究的核心内容之一。

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Influence factors of Using fixed asset to carry on the voluntary accounting policy change in order to have the income smoothing behavior include debt contact, pay contact, deviation of income before the policy change and the anticipated income, deviation of the report income and anticipated income;

其中利用固定资产进行自愿性会计变更进行收益平滑行为的影响因素为资产负债率、报酬契约、政策变更前收益与预期收益的偏离度、报告收益与预期收益的偏离度；

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Empirical Test of Accounting Earnings Cash Flow and Stock Price Behavior

会计盈利、现金流量与股票价格相关性的实证研究

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Last, outsiders such investors should recognize the positive accounting choice behavior of management and make the price compensation.

最后，投资者等外部利益人，能够识别管理层积极的会计选择行为，并对此行为进行价格补偿。

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mental accounting experiments and information cascade experiments are designed to examine consumers'decision-making of their behavior and cognition from experiences in science popularization context.

本文利用行为科学原理设计了心理账户实验和信息瀑布实验，分别考察科普体验的消费和认知选择。

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therefore this paper has analyzed the behavior of accounting fraud by the basic principles of accounting behavior. it has analyzed the social environment and the accounting subject.

本文运用了会计行为学的基础和原理对会计舞弊的行为进行了分析，主要从社会环境和心理因素两个角度出发。

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