comparative accounting 中文意思是什麼

comparative accounting 解釋
比較會計,比較會計學
  • comparative : adj 1 比較（上）的。2 相當的，還可以的。3 【語法】比較級的。4 〈委婉語〉（廣告等）比較性的，攻擊...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. In the positioning servo - system, which generally is configured by the d. c. pulse width modulator ( pwm ) velocity governing system and position servo - loop, the parameter perturbance of pwm velocity loop really exist by reason of such as the load behavior ; power voltage supply ; operating setting value, etc. 1, 2 ， and it cannot be ignored. by using the identification technique to form the mathematical model of the system, authors have confirmed the facts. therefore, to design the discrete sliding mode controller ( dsmc ) of the positioning servo - system, the perturbed parameters value bounds of the pwm velocity loop, which is as the controlled plant of position servo - loop, should be accounted. consequently, the design principle of dsmc for accounting system with parameter perturbance is proposed by the authors. the proposed method can ensure the stability of system with parameter perturbance and the behavior of non - overshoot, fast precise positioning. in order to reveal the effects of the design method, the comparative research work is done by the authors. also, it has been tested in an industrial experiment, the results proved it is satisfactory

    由直流脈寬調速系統（ pwm ）和位置環構成的定位系統中，速度環的參數隨負載特性；電網電壓；給定工況而攝動是不容忽視的.作者通過系統辨識建模也證實了這一事實1 ， 2 .因此在設計位置環的離散滑模控制時，必須針對速度環（即位置環的控制對象）的參數攝動范圍採用「對象參數攝動離散滑模控制器的設計方法」 ，以確保系統在參數攝動時的穩定性和快速、無超調、準確定位的優良動態品質.為剖析該設計方法的控制效果，本文作了對比性研究，並將該設計方法用於工業試驗中，取得了滿意的結果
  2. Comparative analysis of income tax accounting method

    所得稅會計處理方法的比較分析
  3. Comparative study on accounting method of environment resources depreciation in the green gdp accounting system

    中環境資源損耗核算方法的比較研究
  4. Based on the requirement of high - quality accounting information, this paper provide comparative analysis among three common consolidation theories, then put forward suggestion on consolidation theory selection

    合併范田涉及到合併會計報表的會計上體問題。一般認為，凡是具有控制與被控制關系的公司才需要納入合併報表的范圍。
  5. Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc. stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system

    第二大部分首先研究分析了廣東電信的管理控制系統的環境制約因素，著重結合廣東電信公司的市場競爭狀況、公司治理結構以及組織環境，從有效發揮管理控制會計的幾個難點入手，提出自己的基本論點，即控制會計系統是實施戰略的工具，著重在比較競爭優勢的基礎上構建競爭戰略，並根據戰略特點分析改造公司內部組織結構，建立有利於管理控制會計系統有效發揮的內部環境。
  6. With the aid of theory of collection agency and internal control, and so on, from the two aspects of accounting theory and information supervision, the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. the paper also presents the corresponding counter - measures to perfect accounting object, strengthen accounting practice standards, enhance punishment, strengthen information regulation and improve the quality of information demand entity

    並藉助于委託代理理論、內部人控制理論等，採用對比驗證、案例分析等方法，從會計理論自身及信息監管體制兩個方面，較為深入地剖析了影響會計信息質量的諸因素，並提出了完善會計目標、強化會計行為規范、加大民事處罰、強化監管、提高信息需求主體素質等相應的治理對策。
  7. In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives

    理論分析探討了盈餘管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。
  8. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  9. From above - mentioned comparative analysis, we can see china is more closer to european continent mode on the environmental factors than that of great britain & american mode, but meanwhile, china ' s existing accounting standards draw experience from great britain & american ' s mode mainly. this has produced such a

    通過上述的比較分析，我們可以看到中國目前的會計環境更偏好於兩大會計準則模式中的歐洲大陸會計準則模式，但與此同時，中國現有的會計準則又主要是借鑒英美會計準則模式而制定的。
  10. The article looks at the issue from the point of enterprise theory, explaining why an accounting firm should be a partnership, making a comparative analysis of the three kinds of partnership form as general partnership, limited liability partnership ( llp ) and limited partnership, and also discussing the moral hazard problem associated with llp

    本文從企業理論的角度闡釋了會計師事務所應進行合夥，對普通合夥、有限責任合夥、有限合夥三種合夥形式進行了比較；並就有限責任合夥下的道德風險問題進行了探討。
  11. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  12. A comparative analysis of some issues of investment accounting between china and usa

    中美投資會計中有關問題的比較分析
  13. But contrasti ng with west developed country, the construction of these laws is not mature. this article use comparative analysis method and put forward some improved suggestion on internal accounting control range, goal and forming mechanism in accordance with coso reports

    本文主要採用對比分析的方法，借鑒以美國coso報告為代表的企業內部控制研究的先進理念，對現行規范中關于內部會計控制的范圍、目標、設置方式等方面存在的問題提出若干改進建議。
  14. Analyzing the adaptability problems of accounting norm from longitudinal historical and lateral comparative these two angles, and on the foundation of analyzing the influence of " the anron affair " hi the u. s. a on the trend of international accounting norm transformation, this paper has suggested mat network economy is the powerful sharp weapon to eliminate political legal economic and cultural restriction and shackles among countries, and to promote international coordinative on the accounting norm

    本文從縱向歷史和橫向比較兩個角度分析會計準則的適應性問題，在分析美國的安然事件對國際會計準則變革的走向影響的基礎上，提出了網路經濟是消除各國政治、法律、經濟和文化制約和桎梏，推動會計準則國際協調強大利器的觀點。
  15. Introduce briefly the definition, three basic forms, two payment types and three accounting methods of business combination. chapter 2. comparative study of purchase and pooling of interest

    因此，研究網路經濟發展過程中會計理論與實務的問題對促進我國會計的發展與創新有著積極的促進作用。
  16. Comparative analysis of depreciation accounting vs appraisal

    估價折舊與會計折舊的比較分析
  17. In order to get the answer, four parts of my article make comparison and studies in full details. in each part, the method of my study is first make comparison between china and international current model and then find the discrepancy, analyze the reasons of such discrepancy, and point out the future trend by studying the relative theory. the first part makes the comparative study of the common and different parts of china ' s accounting standard making institution and the foreign current model

    經過這部分的比較研究，我們發現，中外會計準則制定的機構模式之間存在著較大的差異，中國現行準則制定機構模式的形成有其歷史的必然性，不會以任何人的意志為轉移，從目前來看，這種模式也比較符合中國的國情，因而具有一定的合理性，中國沒有必要考慮按照美國模式進行改制，但這種模式也暴露出來一些問題，因而，進一步完善這種準則制定模式，提高我國準則制定機構的效率還是十分必要的。
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