history of accounting meaning in Chinese
会计史
Examples
- Previts , gary and barbara merino . a history of accounting in america : an historical interpretation of the cultural significance of accounting [ m ] . new york , the ronald press , 1979
对美国财务会计概念结构产生背景及其与特鲁伯罗德报告之间的联系，请参阅葛家澍主编《会计学导论》附录，上海立信会计图书出版社1988年版。 - C . the development history of accounting information disclosure can be divided into three phases : the first based on ledger disclosure mainly , the second based on financial statements disclosure mainly , the third based on financial reporting mainly
会计信息披露的发展历程可分为以下三个时期：以账簿披露为主体的时期、以会计报表披露为主体的时期、以财务报告披露为主体的时期。 - This paper presents basic connotation and content of accounting innovation , briefly reviews the history of accounting transform , and gets some conclusion for accounting innovation . it analyzes the basic features of " new economy " times and the impact and challenge for traditional accounting theory and accounting system . finally , it roundly studies basic content and way for the innovation of accounting theory and accounting system . , and point out the attendant problems in the procedure of accounting innovation
本文阐述了会计创新的基本内涵、意义，简要地回顾了会计变革的历史，从中作了一些会计改革与创新的总结，分析了“新经济”时代的基本特征及其对传统会计理论和制度的冲击与挑战，全面、深入地研究了会计理论和制度创新的基本内容和方向，并指出了在会计创新过程中应注意的问题。 - With the development of science and technology , computer based data - processing technology has been quickly accepted and gradually adopted in the accounting sphere because of its prominent advantages , such as high efficiency and accuracy and etc . computer based accounting is not only the inevitable result of modern socialized production and new technology revolution , and also an important reform in the history of accounting development
伴随着科技的发展，计算机信息处理技术因高效、准确等优点被认可并逐步地应用到会计领域。会计电算化是现代社会化大生产和新技术革命的必然产物，也是会计发展史上的一次重大变革。 - On the base of analyzing the present situation of securities market of our country , the paper uses efficiency securities market theory to research the requirement and quality requirement of accounting information . the paper also introduces the history of accounting information disclosure system and the detailed provision of our country about accounting information disclosure ; uses the demonstration analysis method to research the meaning of accounting information for the operation of securities market . the paper describes the expression of accounting information distortion , discusses the reason of accounting information distortion and analyzes several representative cases
本文采用理论与实践相结合，定性分析与定量分析相结合的研究方法，运用大量详实的数据资料，在对我国证券市场现状分析的基础上，运用有效证券市场理论，研究了证券市场对会计信息的需求和质量要求；介绍了会计信息披露制度的历史演进以及我国对于会计信息披露的具体规定；采用实证分析的方法，研究会计信息对证券市场有效运行的意义；描述了上市公司信息失真的表现，探讨了会计信息失真的成因，分析了上市公司会计信息失真的几个典型案例；针对我国证券市场监管体系，提出了防范上市公司信息失真的策略和建议，以期对证券市场的规范运作有所贡献。