modern accounting theory 中文意思是什麼
modern accounting theory
解釋
現代會計理論- modern : adj 現代的；近代的；現代式[化]的，時新的，新派的，時髦的，摩登的。n 現代人；近代人；新思想家，現...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- theory : n. 1. 理論，學理，原理。2. 學說，論說 （opp. hypothesis）。3. 推測，揣度。4. 〈口語〉見解，意見。
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Modern accounting information system basing on item accounting theory
建立在事項會計理論上的現代會計信息系統 -
Earnings management is an important field in the study of the modern accounting theory
盈餘管理是現代會計理論研究中的一個重要領域。 -
Earnings management is a very important issue in the research of modern accounting theory
盈餘管理是現代會計理論研究的一個重要領域。 -
Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies. practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies. the accounting control will promote the healthy operating of stock market ; otherwise, it will make enterprises and stock market go in a vicious state
而會計作為一項重要經濟管理活動，正是通過會計控制產生出高質量的會計信息，並據此對企業經營決策與資金價值運動進行監控，合理保證企業的資本經營在保值的基礎上實現最大限度地增值，以實現既保護企業投資者和債權人的合法權益，又促進企業持續成長和資本市場健康發展的目標。 -
To do this, we need to implement strategic plan, to apply the modern information technology ( especially enterprise resource planning ), to form enterprise " s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv & means. this thesis bend itself to study theory & means of strategic management accounting. the thesis expounds
這種企業管理決策支持系統作用的發揮取決於它的方法是否能被真正應用到實踐中去，這需要企業戰略的規劃實施、現代信息技術的應用（特別是erp的引進） ，企業文化的建設、管理會計人員素質提高等諸多方面的支持，當然其前提是解決戰略管理會計理論與方法體系的建立問題。 -
Accounting activities are accounting practices when people are trying to get certain account goals, apply modern scientific management theory and manners to handle accounting objects, get accounting information, make enterprise operation strategies and response to the affection from accounting activities
會計行為是會計人員為實現一定的會計目標，應用現代科學的管理理論與方法加工會計對象，取得會計信息，參與企業經營決策與管理並對會計行為環境的影響作出反映的會計實踐活動。 -
This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision
外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。 -
The first part summarizes basic problems of derivative financial instrument, pointing out its meanings, its category, its traits and its application in the economy. the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory. the rest parts deal with accounting recognition, accounting measurement, accounting process and financial reports respectively in the derivative financial instrument
第一部分是衍生金融工具概述，介紹了衍生金融工具的含義、種類、特點及其在現實經濟中的應用；第二部分探討了衍生金融工具會計管理對現行會計理論的突破：第三、第四、第五、第六及第七部分別就衍生金融工具的會計確認、會計計量、會計核算及財務會計報告問題進行了理論研究和實踐總結，這幾乎涵蓋了衍生金融工具會計體系的全部主要內容。 -
But, we have not recognize 、 measure and report this important resource, so we intensify the unreality of accounting report information. this article is a cross - study based on this phenomenon. from the theory 、 sifnificance of human resource accounting, i have studied the basis of human resource accounting, such as its target. connect with the theory of accounting recognition 、 measurement and report. i mainly analyze and recognize the modern of human resource accounting ' s recognition 、 measurement and report. by studying and analyzing the state of application in civil and internation, combin with the civil case, in order to apply human resource accounting in our country, offer a modern of human resource accounting ' s province 、 step and the accounting means
本文針對這一現象，從人力資源會計產生存在的理論基礎、現實意義入手，研究了人力資源會計的目標、對象等基本原理，結合會計確認、計量、報告理論，著重分析並認定了人力資源會計確認、計量、報告模式，通過分析、研究國內外人力資源會計的實際應用狀況，並結合我國的實際情況，為我國推行人力資源會計提出了實施范圍、推廣步驟及推行人力資源會計核算的具體模式。 -
The article is on the view that accounting involves value management activities, based on the concept of value management and takes full use of modern information technology to reform the part which fails to conforms to reality though exists in accounting model in order to develop the accounting management and thus creates value chain accounting framework centralized in accounting management and add new content to accounting theory
文章依據會計是一種價值管理活動的觀點，以價值管理為理念，藉助于現代信息技術，改革現行會計模式中不符合實際的部分，使會計管理得到發展，從而構建以價值管理為核心的價值鏈會計系統框架，為會計理論增加新的內容。 -
For enterprise theory, especially the contract nature of enterprise, make us know that modern enterprise is the result of cooperating of manpower capital and inhuman force capital, this enters accounting accounting system for manpower capital, for manpower capital property right establish to offer theoretical foundation
對于企業理論，特別是企業的合約性質，使我們認識到現代企業是人力資本與非人力資本合作的結果，這為人力資本進入會計核算體系，為人力資本產權的確立提供理論基礎。
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