information accounting 中文意思是什麼

information accounting 解釋
情報會計
  • information : n. 1. 通知，通報，報告。2. 報導，消息，情報。3. 資料，知識，學識。4. 【自動化】信息，數據。5. 【法律】起訴，告發。adj. -al
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. the third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. on basis of the third section, the fourth section analyzed the cyber accounting ' s origins, developme nt, characteristic and problems occurred in the development of the cyber accounting

    本文共分四章，第一章論述了網路經濟環境下會計環境的變遷，分析了網路經濟的產生與特點，概述了電子商務及虛擬企業的特徵，並指出對企業的組織、生產、管理環境帶來的巨大變化；第二章闡述了網路經濟環境引發的會計問題，包括對會計假設、會計目標、會計核算內容、方法、流程及會計信息系統的影響；第三章提出了對網路經濟環境下的會計創新的設想，重點論述了網路經濟環境下的會計業務流程重組與會計信息系統的變革，網路經濟環境下的資產與會計確認，以及會計結算等方面的創新設想；在第三章討論內容的基礎上，第四章具體分析了網路會計的產生、發展及特點，並分析了網路會計發展過程中存在的主要問題，針對這些問題，提出了相應的對策。
  2. Strategic management accounting is not the branch of management accounting, which keeps the character and function of management accounting, provide information for decision making and to be brainman for strategic decision. the functions of backup system for management decision depend on that means are applied into practice or not

    戰略管理會計的引入與應用是整個時代發展的推動下管理會計的發展趨勢，而非管理會計的分支，它保持了管理會計的性質和職能，仍要為企業管理者提供決策支持信息，發揮戰略決策參謀作用。
  3. On informatization, create management information system to collect car fare ; perfect the inner control about intranet accounting system. fourth, create inner budget system

    在信息化方面，對于「收」而言，要創建交通費收信息管理系統；對于「支」而言，要完善對網路會計系統內部控制。
  4. The paper firstly comment on the basis theory of earnings management, in which earnings management and accounting chouse was differentiated, and from contract theory and information economics analyzing its deep foundation, point out earnings management must be existed in market economy, then expatiating on earnings management characters qualities

    本文首先對盈餘管理的基本理論作出評述，其中對盈餘管理和會計造假作出了區分，並從契約理論和信息經濟學角度分析了盈餘管理存在的深層次根源，指出在市場經濟中一定的盈餘管理是必然存在的，然後對盈餘管理的特徵和性質進行了闡述。
  5. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  6. In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons

    分別在會計差錯的發生年度和差錯的更正年度中，通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗，說明我國證券市場的投資者對這類信息未予以特別關注，即我國上市公司的會計差錯及其更正行為不具有市場傳導效應，並進一步從理論上分析了這種現象產生的原因。
  7. The phenomena of accounting information falsity of listed corporations have surfaced now and then, and the trend is getting worse

    近年來，上市公司會計信息失真現象層出不窮、屢禁不止，而且有愈演愈烈之勢。
  8. The government for the falsification of accounting information of companies appearing on market

    上市公司會計信息失真的分析
  9. In allusion to its blemish, we can see clearly that consists in two sides : inefficient as well as nullification. as a tentative schedule, uphill - gathering method was born. no other than put the axe in the helve, uphill - gather method was designed to enhance the efficiency of creating the combined financial statement and the quality of accounting information

    針對工作底稿法在實際工作中效率低、效果差的弱點，筆者嘗試性地提出編制合併會計報表的一種全新的方法：向上匯總法，試圖在保證會計信息真實性和提高合併報表編制效率等方面提出自己的思路。
  10. Reflections upon the inexactitude of accounting information

    會計信息失真之我見
  11. It is very important to ensure the reliability, comparability, relevance, understandability and timeliness of accounting information so as to bring into play its social functions. on the other hand, the accounting information rules which the accountants produced and supplied must be exotic, applicable and consistent in order to assure its quality. accounting system is just the intermedium which supplied the common accounting information systematically, roundly, concretely, understandably and operationally

    保證會計信息的可靠性、可比性、相關性、可理解性和及時性，對于發揮會計信息的社會功能至關重要;另一方面，為了保證會計信息質量，會計人員生產和提供會計信息的規則必須是公開、適用、一致的，而系統、全面、具體、易理解、易操作地提供這些共同會計信息的媒介，就是會計制度。
  12. Second, for the reasons of the profits of the momentum or contrarian strategies, we find : ( 1 ) momentum or contrarian strategies exhibit an interesting pattern of seasonality in china stock market different from january effect found in mature market, which seems to exist a link with the cycle of disclosure of accounting information for fiscal year

    其二，就中國股市中慣性與反向效應之潛在成因而言， （ 1 ）中國股市的慣性與反向效應表現出特殊的季節效應特徵，似乎更有可能與上市公司目前的年報報表披露周期所形成的平均循環長度相關聯。
  13. On the value of financial amp; accounting information in judicial proceedings

    論財務會計信息的訴訟價值
  14. By analyzing and interpreting the information, accounting pro ? vides necessary information to the users ? top management of a firm and those outside the firm, to aid them in all kinds of deci ? sion making

    通過分析和解釋信息，會計為它的用戶?一企業的管理層及外界有關人士提供各種必要的信息，作為各項決策的依據。
  15. An international economic relations has closest relations with the communication of the economic information. accounting, as international current business language, has played a significant importance in the communication of the economic information

    國際間的經濟往來離不開經濟信息的交流，會計作為「國際通用的商業語言」在經濟信息的交流中起著特別重要的作用。
  16. Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity, the social economic system can know the status of the accounting entity from this service system

    公共信息會計的本質是在會計主體之外，滿足社會經濟大系統對了解會計主體狀況而組建的一個社會經濟信息服務系統。
  17. In the third part of this article, the author analyses the needs of accounting circumstance in the era of knowledge economy and the reflection of accounting objective to the accounting essence, then the author reaches a conclusion that the objective of public information accounting is economic connection information which is produced from the business practices of enterprises

    文章的第三部分從適應知識經濟時代會計環境要求的角度和會計對象對會計本質的反映角度分析公共信息會計對象是企業從事各項經濟業務活動所產生的反映經濟業務活動所形成的經濟聯系的信息。
  18. In the fifth part of this paper the author analyses the main body, object and realizing pattern of the financial accounting goal which compose and restrict the financial accounting goal, then the author reaches the conclusion that the public information accounting goal is to provide the accounting information which have

    文章的第五部分從構成和制約財務會計目標的三要素即財務會計目標的主體、客體和實現方式三個角度分析，界定公共信息會計目標是為反映會計主體過去和現在的狀況以及未來發展趨勢，向信息使用者提供經過簡單加工（如匯總求和）的會計信息。
  19. This article elaborates and explores on switch from data - based accounting information to resource - based accounting information in the following aspects : main content of information accounting of enterprises ; resource - based accounting information in enterprises ; measures in terms of resource - based accounting information ; attention to the idea of switch from data - based accounting information to resource - based accounting information in the teaching and research of finance and accounting in colleges or universities

    文章從「企業會計信息資料的主要內容」 、 「企業會計信息資料的資源化」 、 「會計信息資料資源化的措施」以及「高校財會教研中應當關注『會計信息由資料型向資源型轉化，理念的教育」四個方面，就「會計信息由資料型向資源型轉化」進行了闡述和探索。
  20. In the fourth part of this paper the author analyses the function of public information accounting from two points of view : systematic function analysis and the definition of the essence of public information accounting. the author reaches a conclusion that : the function of public information accounting is reflection only. as for the validation and examination of the information resource and information quality for the objectivity and reliability of the information are not supervision and domination but technical examination

    文章的第四部分從公共信息會計系統概念提出的系統功能分析以及公共信息會計的本質界定角度進行分析，得出結論:公共信息會計的職能只有反映一項，至於為了保證所反映的信息客觀可靠而對信息來源和信息質量進行的檢查驗證只是用於保證信息可靠性的技術性檢查，而非監督、控制。
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