nature of accounting meaning in Chinese

会计本质

Reflections on the social contractual nature of accounting
重新认识会计的契约本质
A business may establish its own accounting system based on the actual business operation , nature of accounting affairs , internal control , and management need
商业得依其实际业务情形、会计事务之性质、内部控制及管理上之需要， ?订其会计制度。
Secondly , the author expounds on seven features of accounting ethics by examining the nature of accounting ethics from four angles ( ethics , accounting , economics and management )
然后从伦理学、会计学、经济学和管理学四方面论述了会计伦理的七大特征。
Finally , on the foundation of analyses on the nature of accounting standards and theory of standard - circumstance , we build the chinese cf which embody fair value and draw a conclusion that chinese cf contains fundamental theory level and standard - circumstance theory level
最后，在对会计准则的性质和准则一环境理论研究的基础上，构建了包含基本理论层次和准则?环境理论层次两部分的体现公允价值的中国财务会计概念框架。