constructive accounting 中文意思是什麼
constructive accounting
解釋
會計制度設計- constructive : adj. 1. 構成的，建設（性）的；積極的。2. 【法律】推定的；解釋（性）的。3. 【數學】作圖的；【物理學】相長的。adv. -ly ,-ness n.
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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Lastly, in view of the strong preference for equity financing and the irrationality of equity structure of the china ’ s listed companies, this thesis proposes the following constructive suggestions : 1. strengthen the construction of basic regulation systems ; 2. enhance the independence of the board of directors ; 3. highlight the function and independence the supervisory board ; 4. encourage merger and acquisition of china ’ s listed companies ; 5. enlarge institutional investors ; 6. improve the transparency and disclosure of accounting information
最後本文根據中國目前的市場環境特徵，即上市公司強烈的股權偏好和股權結構的不合理，提出了幾點建議： 1 、加強基本制度建設； 2 、提高董事會的獨立性； 3 、加強監事會的職能與獨立性； 4 、鼓勵上市公司的並購重組； 5 、推進機構投資者隊伍的壯大； 6 、加強和改善信息披露。 -
In the end, the paper focuses on its applicable opportunity in our country, and gives some constructive advice on relative issues. the emphasis is on the design of a set of activity - based accounting system, which is suitable to our country ' s enterprise
文章最後分析了我國運用作業成本會計的發展機遇，並對其應用推廣中存在的問題提出建設性的意見，對實踐有一定的指導意義。 -
By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system
並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上，揭示我國企業應稅所得確認與計量方面存在的一些問題，明確應稅所得確認與計量的途徑與方法；通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析，提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理，並通過企業所得稅會計報表的編制與填列、分析，為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。
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