会计信息使用者

而对应于每一次不一样的利益冲突，会计信息使用者为了最大化自身利益都会有不同的理想会计信息需求结构。

To each different benefit conflict , the users of accounting information , in order to maximizing their benefits , have different accounting information demand structures .

以满足不同层次会计信息使用者及时的、多元化的、决策相关性的信息需要。

It is believed to be able to meet a wide range of decision-making related information needs of different levels of users of accounting information in a timely manner .

Internet的迅速发展为公司提供了一个和众多的会计信息使用者交流的平台。

The rapid-developing Internet provides the companies an access to communicate with the mass of information users .

会计信息使用者可以采取相信或不相信其会计信息的策略。

And the accounting information users may believe or may not believe the information .

不同类型的企业其外部会计信息使用者及对会计信息质量的要求不同，会计制度理应体现这些差异。

Different external information users of different enterprise have different demands on quality of accounting information .

会计信息使用者只有不断提高判别能力，才能减少各项决策的失误。

Only by constantly improving the ability of identify accounting information can reduce errors in the decision-making .

有的会计信息使用者甚至认为在新的经济环境下，传统会计提供的是无用的信息。

Some users even think , under the new economic environment , what the traditional accountant offered is useless information .

满足会计信息使用者的信息需求是会计存在与发展的灵魂。

To meet the needs of the accounting information 's user is the spirit of the accounting 's exist and development .

它将导致投资者及其他会计信息使用者凭以决策的会计信息成为一种数字游戏，误导投资者和其他会计信息使用者的决策。

Because accounting information has been turned into a kind of number game , it will mislead investors and information users to make wrong decisions .

审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。

No matter it is correct and mistake , audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision .

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

In order to provide users with higher quality information , substance over form principle is used in the accounting information system of many different countries .

正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。

We should recognize , calculate , record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users .

真实、公允地反映经济业务的实质并为会计信息使用者的决策服务，使会计职业判断成为会计界的一个永恒主题。

Truly and fairly reflecting the economic substance of business and servicing users of accounting information for decision-making services causes that the accounting professional judgment has become an eternal theme .

可以说，注册会计师的审计质量影响到各方面会计信息使用者的利益，影响到证券市场的健康发展，影响到广大投资者的投资决策。

We can say that CPA affects all aspects of audit quality interests of users of accounting information affects the healthy development of securities markets affect the investment decisions of investors in general .

知识经济时代，无形资产的价值贡献力日益凸显，会计信息使用者渴望对其获取更为规范与详细的信息。

In the age of knowledge-based economy , intangible assets ' contribution to the value is increasingly prominent and accounting information users are keen to acquire more standardized and detailed information about intangible assets .

传统的财务报告已不能反映企业的真实价值和所面临的潜在风险，会计信息使用者要求改进财务报告的呼声也越来越高，报告的改革成为&个迫在眉睫的问题。

The traditional financial report can 't reflect the true value of the enterprises and the potential risks that they face , and accounting information users demand improving the financial report more and more intensively .

然而，财务报表中的项目具有高度概括性、浓缩性，只有通过恰当的财务分析才能使其成为会计信息使用者的决策有用信息。

However , the items in the financial statements have a high degree of generality and concentration . They can be transformed into useful decision information to accounting information users only by proper financial analysis .

企业对研发活动的重视以及随之而来的研发投入的增长使得会计信息使用者对企业的研发活动相关会计信息的披露也有了更高的要求。

The enterprises attaching much importance to R D activities , along with the rapid increases of R D input , make the users of accounting information have higher requirements for the disclosure of R D information .

然而在实务操作中也不可避免的引发一些新问题，企业界高估资产价值的做法已屡见不鲜，严重影响了会计信息使用者的判断和决策。

But some new unavoidable problems appears in practice , it is of common occurrence that the business circles over-evaluated the value of the assets , which have affected the accounting information user 's judgment and decision seriously .

准则本身所规定的原则和方法会影响到上市公司的年报，在这样的情况下就需要投资者和潜在投资者等会计信息使用者做出正确的决策。

Besides , under the condition that the principles and the methods regulated by the accounting standards will influence the annual report of the listed companies , the information users like investors or potential investors are required to make right decisions .

面对变化了的经济环境和会计信息使用者的需求，费用化处理的会计核算模式必须及时调整完善，才能适应这个环境，保持和提高会计信息在使用者经济决策中的地位和作用。

The accounting treatment mode of R & D expenditures must adjust with the change of economic environment and the need of accounting user . Then it can adapt to the environment , and keep the position in user 's making economy policy .

随着经济全球化的发展、政府职能的转换以及财政管理体制的改革，我国政府会计信息使用者的范围不断扩大，对政府会计信息需求的内容和质量也提出了更高的要求。

With the development of economic globalization , the transformation of government functions and the reform of financial management , the boundaries of government accounting information is expanded to some extent ; therefore more requirements are needed of information with a higher quality .

因此，必须充分揭示上市公司虚增经营业绩的动机与手段，以帮助会计信息使用者提高防范能力，从而准确判断上市公司的经营状况。

Therefore we must fully reveal the listed corporations ' motives and methods for falsely increase the operation achievement in order to help the accounting information 's users to upgrade the precaution ability so as to correctly judge the listed corporations ' operation achievement .

在我国，伴随着经济的进步，资本市场的建立和发展，会计信息使用者对会计信息质量的要求不断提高，资产减值会计应运而生，并且越来越受到重视。

With the development of economy , the establishment and development of capital market and the increasing requirement about accounting information quality of accounting information users , the asset depreciation of accounting policy comes into being and becomes more and more important in our country .

它是一种新兴的计量方式，相对于历史成本而言，它能够向会计信息使用者提供更加全面和相关的信息，所以受到国内外准则制定机构的极力推崇，如今已经在国际上得到了广泛的运用。

It is a new type of measurement . Compared to the historical cost , fair value is able to provide accounting information which is more comprehensive and relevant , so it is favoured by domestic and international standard setting organizations , and has been widely used .

因此，引入企业核心能力和企业财务核心能力，构建以财务核心能力即企业可持续盈利成长能力为重心的财务报告体系，是财务报告改进的重要途径，对增强会计信息使用者决策有用性具有重要意义。

Therefore , introducing core enterprise ability and core financial ability , and constructing a financial statement system focusing on core financial ability , ie sustainable profitability growth , are important ways of improving financial statements , and can help strengthen the usefulness of accounting information to its users .

本文主要会计信息主要使用者的范围界定。

This article mainly analyzes the accounting information main user 's scope limits .

网络技术的快速发展为会计信息的使用者提供了更为及时的会计信息。

The rapid development of the web technology has provided the users of accounting information with more timely accounting information .

但随着外部环境不确定性的增强，会计信息外部使用者对预算信息的需求增强。

However , with increasing uncertainty of external environment , the demand for budgetary information by external users of accounting information is increasing .

由于会计信息对使用者来说具有重要意义，会计信息质量一直是人们关注的焦点。

Accounting information plays an important role for the users , so the quality of accounting information has been the focus of attention .