positive accounting research 中文意思是什麼

positive accounting research 解釋
相關的概念
  • positive : adj 1 確實的，明確的；確定的；無條件的 （opp qualified implied inferential）; 絕對的，無疑問的，...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • research : n. 1. 仔細搜索 （for, after）。2. 〈常 pl. 〉研究，調查，探測；追究。vt. ,vi. 追究；調查，研究 （sth. , into sth. ）。
  1. 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。
  2. Chapter four : positive accounting research on earnings management of chinese stock market. and chapter five : the discussion about governing of earnings management of listed companies in our country

    在實證研究部分，對我國上市公司1993 ? 2001年度凈資產收益率分佈進行了分析，並針對上市公司利用非經常性損益項目進行盈餘管理做了實證研究。
  3. Second, in the research of the all kinds of the tools, there are not in - depth analysis into the factors of the managers " behavior in the control process. last, although many scholars made research in the economics and management, and also achieved positive result, we can see there are few research in management system from the angle of the financial accounting

    另外，雖然許多學者從經濟學、管理學等多個方面加以研究，並取得一定的成果，但是從系統論、控制論、組織行為學、經濟學、管理學與會計學、財務學相結合的角度，從財務與會計層面對管理控制系統進行系統研究的尚不多見。
  4. An introduction to positive accounting research

    實證會計研究導論
  5. The course of the development of positive accounting research in china and commentaries on it

    我國實證會計研究的發展進程及其評價
  6. With the development of securities market in our country, positive accounting research is developing

    我國證券市場的發展已近十余年，實證會計研究也在我國逐步發展。
  7. At the end of this paper, the author analyzes positive result, does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information, and then advance some suggests of policy. at the same time, the author set forth some issues in which can be studied further

    最後，筆者對得到的實證結論，結合會計的雙重屬性及會計信息的質量特徵進行分析，探究其可能的原因，提出相應的政策建議，並根據筆者在實證研究過程中的發現提出可以進一步研究的內容。
  8. This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china, including theoretical background, policy itself demonstration, especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets

    這便是本文研究的重點內容。本文採用定性和定量相結合的方法來研究我國資產減值準備會計選擇的理論假設問題。研究分為理論、政策和實證三個方面，重點對影響上市公司執行資產減值政策的因素進行實證研究。
  9. We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research

    在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。
  10. Similar to economic research methods, accounting research methods can also be classified into two categories normative research and positive research

    與經濟學的研究方法相似，會計研究方法也可以分為規范研究（ normativeresearch ）和實證會計研究（ positiveresearch ） 。
  11. So no matter from science, objective or guarantee business bank choose fine customer, reduce credit risk, it is importance of designing a suit of new high - tech enterprise credit grades assess index system, so i try to use management, economics, accounting, commercial banking, statistical and make policy in this text, adopt and standardize research combining with positive research, qualitative analysis combining with quantitative analysis, static behavior and analyses the method to combine with dynamic analysis, on the basis of there are domestic and international enterprise credit grades to assess the theory for designing a suit of new high - tech enterprise credit grades assess index system

    （ 3 ）分析了構建高新技術企業信用等級評估體系的必要性。第二部分「高新技術企業信用等級評估」主要研究了高新技術企業信用分析的內容、高新技術企業信用等級評估模型的選擇、高新技術企業信用等級的劃分和評估程序、高新技術企業信用評估結果在信貸決策中的應用等四個方面。第三部分「高新技術企業信用等級評估指標體系」是本文的重點內容和研究中心，這一部分緊緊圍繞高新技術企業信用等級評估指標體系的構建研究了指標體系中指標的選取、指標權重的確定、評分標準的設置和計分方法的選取。
分享友人
分享到 Line

分享到臉書