确定性假设 meaning in English
discriminating hypotheses
Examples
- At first , the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research . the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder , but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment , accounting institution , accounting behavior . the postulates of accounting ethics include : the postulates of scarceness of resource , environmental uncertainty , incomplete information , positive transaction cost , bounded rationality social human , opportunism
首先对国内外会计伦理研究现状进行了回顾，说明了会计伦理研究的理论意义和实践意义，明确了会计伦理的定义和研究对象，提出了会计伦理研究的六大假设，认为会计道德是指会计人员在企业各利益关系者之间的行为应该如何，而会计伦理既包括会计人员在企业务利益关系者之间的行为应该如何，还包括会计人员在企业各利益关系者之间的行为事实如何；会计伦理研究对象包括对会计环境、会计制度和会计行为进行伦理推理；会计伦理假设包括资源稀缺假设、环境不确定性假设、信息不完备假设、交易成本为正假设、有限理性社会人假设和机会主义假设。