股份公司会计 meaning in English
corporation accounting : capital stock
corporation accounting: retained earnings
Examples
- The stress of this thesis is to make theoretics analysis of accounting information quality . and anatomizes the accounting information quality actuality of chinese stock companies , so as to bring forward the countermeasures of improving accounting information quality of stock companies . the thesis takes for that accounting information quality features are of deffrent levels . the leading features are relativity and reliability
以后的三部分分别从理论上对会计信息质量特征进行讨论，对我国股份公司会计信息的质量要求与实现的反差进行深入剖析，并着重对上市公司会计信息失真的表现与成因进行了分析，由此提出提高股份公司会计信息质量5个方面的对策。 - In china , the reliability , that is to say , the facticity , neutrality and checkablity should be think much more . for this chinese accounting system and rule have been modified many times to close to the international rule step by step up to date . the paper depending on the exemples of information distortion of chinese stock companies which come into the market , points out that in china the distortion questions of stock company accounting information are serious , and anatomizes practically the causes and harms from the inside and outside conditions , and the diathesis of persons engaged in this field . in the end , the thesis brings forward five countermeasures on how to improve accounting information quality of stock companies
本文认为，会计信息质量特征是有层次的，其主要的特征是相关性和可靠性，而在我国，应该更加重视可靠性，即真实性、中立性和可核性。提高股份公司会计信息质量，从会计本身角度，应该进一步完善会计法规，推进企业会计制度与国际接轨，同时要强化股份公司会计的内外部监督，大力提高会计人员素质，从系统管理上完善会计信息的质量保证体系。