| 1. | Abstract this article mainly analyzes the accounting information main user ' s scope limits 摘要:本文主要分析会计信息主要使用者的范围界定。 |
| 2. | Abstract : this paper analyses the causes resulting from the infidelity of accounting information , and puts forward some precaution measures against information infidelity 摘要:文章分析会计信息失真的原因,提出综合防范措施。 |
| 3. | Through analysing the impact the accounting computerization has on the auditing loads , this paper puts forward the general methods and suggestions for auditing the accounting computerization activities 通过分析会计电算化给审计工作带来的影响,提出了会计电算化审计的一般方法与建议。 |
| 4. | Based on analyzing the conception and present condition of the internal control , this paper studied its characteristics and problems for the sake of perfecting internal control system of accounting information system 本文在网络环境下分析会计信息系统内部控制概念和现状基础上,探讨会计信息系统中内部控制的特点和问题,完善会计信息系统内部控制制度。 |
| 5. | This paper presents some opinions on the content and teaching methods of occupational moral education in accounting teaching and the requirements of occupational moral education towards accounting teachers 本文通过分析会计教学中会计职业道德教育的急迫性,对会计教学中会计职业道德教育的内容、教育方式以及会计职业道德教育对会计教师素质的要求提出一些粗浅的看法。 |
| 6. | So some measures such as completing internal control system and perfecting the function of systematic control and strengthening security control should be taken to build internal control mechanism based on analysis the risk of computerized counting 为此,在分析会计电算化系统风险的基础上,通过健全会计内控制度、完善系统控制功能、加强安全控制等方面的措施,建立内部控制机制。 |
| 7. | Therefore , it is significant to fully analyze the cause of accounting information distortion , explore the countermeasures against it and further rectify and construct the accounting industry to ensure the factuality of accounting information 因此,全面分析会计信息失真的原因,努力探索治理会计信息失真的对策,加大对会计行业的整顿和建设,确保会计信息的真实性,具有十分重要的意义。 |
| 8. | The fourth chapter is the solution of regulating the accounting information disclosure of our country . after comprehensively analyzing the problem of accounting information disclosure , provides various solutions of regulating this problem aiming at the reality of our country 第四章规范我国会计信息披露的对策,在综合分析会计信息披露问题之后,针对我国的实际情况,提出了规范我国会计信息披露的各种对策。 |
| 9. | Also , the author dissertates the aid situation of domestic listing companies by questionnaire and the empirical data from the capital market and analyses the bad effects of aid . part ii : the theoretical essence and the analysis of the effective factors of aid 第二章从经济学角度分析会计信息失真的理论渊源,并进一步分析经济学和会计学的隐性假设和环境因素对会计信息失真的影响,并在此基础上阐述会计信息失真的具体动因。 |