social accounting 中文意思是什麼

social accounting 解釋
社會會計
  • social : adj 1 社會的，社會上的。2 交際的，社交的；喜歡交際的。3 合群的；【動物；動物學】群居的；【植物；...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Reflections on the social contractual nature of accounting

    重新認識會計的契約本質
  2. 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。
  3. It is an important study - subject to improve the business accounting reports of our country. based on the environment of china social economics and starting - point to meet information demand of information user, connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country. so, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better

    本文立足於中國社會經濟環境，以滿足信息需求者的信息需求為出發點，深入剖析我國現行企業會計報告存在的局限性，對制約我國企業會計報告發展的會計基本理論問題進行深入研究，在此基礎上改進了我國企業會計報告的結構和報告方式，從而彌補其局限性，也為如何構建比較完善的企業會計報告模式提供新思路。
  4. Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion

    第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。
  5. It provides full - time form 4 to form 7 courses and other full - time and part - time courses in accounting, art, audio - visual productions, commercial studies, food and beverage, china studies, commercial art, computing, english, tourism, languages, science, social science and china projects at its 26 colleges institutes located in hong kong, kowloon and the new territories

    透過屬下設于港九新界的26間院校，舉辦全日制中四至中七課程、其他全日制及兼讀課程，范圍包括會計、美術及工藝、視聽製作、商科、飲食廚藝、中國政經、商業美術、電腦、英語、旅遊、語言、科學、社會科學、中國培訓課程等
  6. This paper introduces the importance of the decision accounting to the management accounting, analyzes on the features and modes of the decision accounting behavior, and probes into the decision accounting behavior by using the social network theory

    介紹了決策會計對管理會計的重要性，分析了決策會計行為的特點和模型，並用社會網路理論對決策會計行為作了初步的有意義的探討。
  7. Social insurance fund asks to consolidate management according to the country, by plant nearly establish account respectively, divide account business accounting, special fund is special, beg a balance oneself, must not squeeze each other occupy and adjust

    社會保險基金根據國家要求統一治理，按險種分別建帳，分帳核算，專款專用，自求平衡，不得相互擠占和調劑。
  8. In our country, the broad existence about the phenomena of enterprise ' s cooking phony accounting books has hazarded the faith towards the accounting data, resulted in hemorrhaging largely from state - owned assets, periled politics, economy and administration, caused the social and economic chaos as well

    我國企業的會計信息失真現象大量存在，它動搖了人們對會計信息的信任，影響了政府的經濟決策，導致大量國有資產的流失，引發了政治，經濟和管理風險，造成社會經濟生活的紊亂。
  9. If the application is submitted by the creditor, it shall provide to the people ' s court its property status, debt list, credit list, relevant financial and accounting report, emolpyee settlement proposal and payment of the employees ' salary and contribution of their social benefits

    債務人提出申請的，還應當向人民法院提交財產狀況說明、債務清冊、債權清冊、有關財務會計報告、職工安置預案以及職工工資的支付和社會保險費用的繳納情況。
  10. Accounting, private and social

    私人和社會會計
  11. The economical analysis of social and environmental accounting

    社會環境會計構建的經濟學分析
  12. On the accounting for social responsibility in enterprises

    企業社會責任會計芻議
  13. Made clear the task of financial management of social insurance fund, want to carry out executive country to concern law, code and guiding principle, policy seriously namely, raise money lawfully and use fund ; build system of sound financial management, the plan that makes good foundation hard, control, business accounting, analysis and assessment work, reflect condition of fund income and expenses according to the facts ; abide by discipline of finance and economics strictly, strengthen supervise and check, ensure the safety of fund

    明確了社會保險基金財務治理的任務，就是要認真貫徹執行國家有關法律、法規和方針、政策，依法籌集和使用基金；建立健全財務治理制度，努力做好基金的計劃、控制、核算、分析和考核工作，並如實反映基金收支狀況；嚴格遵守財經紀律，加強監督和檢查，確保基金的安全。
  14. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund. the social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting

    現行社會保障會計管理體制呈現出以下主要特徵：社會保障會計歸口管理，並成為單一會計管理主體，改善了會計管理的環境；建立了科學的社會保障會計管理監督體系，確保了社會保障基金的安全；實行了統一的社會保障基金會計制度和財務制度；社會保障基金納入單獨的社會保障基金財政專戶，實行收支兩條線管理。
  15. Basic knowledge for guides, tourism law and policy, fundamentals of tourism, fundamentals of computing, physical education, fundamentals of law, english for tourism purposes, advertising and promotion, public relationship, world religions and cultures, philosophy and political theory, drivers training, social communication and etiquette & tourist psychology, tourist insurance and travel service management, fundamental and computerized accounting

    公共關系學、社交與服務禮儀、導游實務、導游基礎、旅行社經營管理、旅遊學概論、社會生態學、休閑產業學、旅遊地理、基礎會計學、會計電算化、統計學、主要客源國概況、旅遊市場營銷、商務談判、貨幣銀行學、汽車駕駛。
  16. Compilation and analysis of regional insure - economic - social accounting matrix in china

    社會核算矩陣的編制與分析
  17. Different with the popular method based on the local equilibrium theory, in this paper afford are made to research on the consumption structure character for which the method of sam - based multiplier is applied with data developing from the jiangsu macro and micro social accounting matrix. the conclusions are as following : firstly, the result demonstrates that the consumption of urban residents is weak totally, but response of the different family is various with different expending items

    與目前普遍應用的基於局部均衡的研究不同，本文將運用基於一般均衡的社會核算矩陣（ sam ）技術，通過建立江蘇地區宏觀、細化社會核算矩陣，從社會核算矩陣乘數的角度對江蘇城鄉不同收入階層的消費結構性特徵進行科學地分析。
  18. At research postgraduate level, lingnan offers mphil and phd programmes in chinese, cultural studies, english, history, philosophy, translation, visual studies, business including accounting, finance, insurance, international business, management, marketing, operation research and decision sciences, and social sciences including economics, politics and sociology

    招生的學位課程包括中文文化研究英文歷史哲學翻譯視覺藝術商學包括會計財務保險國際企業管理市場學運籌學及決策科學及社會科學包括：經濟政治及社會學。獲錄取的研究生將就特定范疇進行深入研究工作。
  19. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  20. After studying the contents with " sx - 10 law " concerning the oil and gas ( o & g ) cost of the international oil company, the article has systematically analyzed and compared the sinopec and foreign oil company ' s o & g cost ' s differences, such as its classifications structures, and cost accounting etc. by analyzing the international oil company ' s common o & g cost ' s movement tendency and rule which has been outlined and showing in the recent 10 years, that is between 1991 and 2000, the article has compared and studied the differences in o & g costs between the sinopec and foreign oil company, furthermore, it has taken impersonally part the real and internal reasons in details which has resulted in the differences at home and abroad. for instance, it has concluded the reasons that contribute to the long - lasting higher production cost of the sinopec upstream in three aspects : firstly, it is due to the difference in its resource stratagem, that is, the foreign oil company can realize their o & g resource optimization by the way of resource electing and o & g assets replacement in the world market ; secondly, since most of the sinopec key oilfields have been in the middle or last development period which characterizing the " three high " ( high water containing, high yield and high lifting rate ), it has been an impersonal rule with a higher level of production cost ; finally, another factor resulting in the higher production cost lies in the execrable operating and social environment which has been facing by the domestic oil company and a great amount of non - producing payout which owes to the bad environment

    本論文從美國證監會（ sec ）對國外石油公司油氣成本的《 sx4 - 10條例》的內容研究出發，系統地分析和比較了中外石油公司在油氣成本的分類、構成以及核算等方面的差異，並結合近十年來（ 1991 - 2000 ）國外石油公司油氣成本的變化趨勢和變化規律，對中外油氣成本結構和變化呈現出的差異進行了比較和研究，並就導致該差異產生的深層次原因進行了客觀翔實的剖析，文章特別指出，造成中石化上游油氣生產成本居高不下的原因有三個方面： （ 1 ）資源戰略方面，國外石油公司可以通過資源優選和資產置換來實現油氣資源的最優化選擇： （ 2 ）從開發程度上，中石化上游普遍進入以「三高」為特徵的開發階段，生產成本高是客觀規律： （ 3 ）企業面臨的惡劣經營和社會環境以及由此產生的大量非生產支出，也是構成企業生產成本較高的原因之一。
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