social cost accounting 中文意思是什麼
social cost accounting
解釋
社會成本會計- 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；...
- cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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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。 -
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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