会计信息披露模式

信息化社会会计信息披露模式探讨

Exploration on Disclosure Pattern of Accounting Information in Information Society

林业企业会计信息披露模式的构建

On the Construction of the Accounting Information Disclosure Mode of Forestry Enterprises

新经济环境下会计信息披露模式的构想

Patterns of Announcing Accounting Information in New Economic Environment

第二，对我国环境会计信息披露模式的构建进行研究。

Secondly , this paper researched the construction of environmental accounting information disclosure mode .

环境会计信息披露模式。

The disclosure of enterprise environmental information .

现行上市公司财务会计信息披露模式严重制约会计目标的实现。

The current disclosure model of accounting information has greatly restricted the realization of accounting objective .

指出林业会计信息披露模式主要包含：①林业会计信息披露的一般原则；

The model consisted of the following items : ( 1 ) general principles of forestry accounting information disclosure ;

本文研究的财务会计信息披露模式，不仅仅包含财务会计信息披露的内容和结构，还包含实现的方式、手段和工具。

In the thesis we don 't only discuss contents and structures of accounting information disclosure , but also discuss how to make it true .

第三章：通过分析传统的通用会计信息披露模式的局限及弊端，说明了对传统的通用会计信息披露模式进行变革的必要性。

Part III : Analyze the localization and insufficiency of traditional universal accounting information disclosure model , and explain the essentiality of reforming traditional universal accounting information disclosure model .

构建适应信息化社会发展要求的会计信息披露模式，增进信息与决策者需求的相关程度是一个亟待解决的问题。

Therefore , it 's urgent to construct a disclosure pattern of accounting information that adapts to social development and narrow the distance between information and demands of decision-makers .

分析了传统会计信息披露模式的缺陷，提出了建立网络条件下会计信息披露模式的必要性。

In consideration of shortcomings of the traditional accounting information disclosure model , the paper places emphasis on the necessity to work out an accounting disclosure model of our own .

本文在借鉴国内外的先进研究成果的基础上，结合我国的实际情况，对我国企业的环境会计信息披露模式进行了构建。

On the basis of the advanced research results both at home and abroad , combining the actual conditions of our country , it structures the Chinese mode of disclosure of environmental information .

学习西方相关的理论成果，与时俱进地积极推进政府会计信息披露模式的改革，确立我国政府会计信息披露的模式。

Studying the achievement of Western correlation theories , keeping pace with the advancing reform of the government finance information disclosure pattern positively , and our country establishes the pattern of government finance information disclosure .

第五部分介绍目前国外和我国社会责任相关信息披露的现状，并对企业社会责任会计信息的披露模式进行探讨。

Introduce the condition about the disclosure of the accounting information of social responsibility abroad and in our country , and discuss the disclosure model of social responsibility accounting information .

随后，分析研究了国内外环境会计信息披露现行模式，并以沪、深两地上市交易的1404家公司2004至2006年的年度报告为研究对象，对我国环境信息披露现行模式进行实证分析。

Secondly , author analyzed the current disclosure mode of Chinese and foreign , and made out a demonstration analysis on the disclosure mode of the environmental accounting information through the annual report of 1404 listed companies between the years of 2004 and 2006 in our country .

文中简要地评述了会计信息披露的常见模式，提出并介绍了会计信息披露“未来模式”的基本模型及其在实际中的运作等问题。

Comments are made in this article on the common patterns of announcing counting information and its probable future patterns and actual performance of them .

最后，本文还对社会责任会计信息披露的影响因素进行了实证研究，并对我国企业社会责任会计信息披露模式的完善和发展做出了前瞻性的探讨。

At last , the paper also research on the factors affecting the society responsibility accounting information disclosure by the empirical means and makes forward-looking on the disclosing .

并且对网络环境下的会计信息披露的现状、特点、质量特征及存在的问题进行了阐述，并且进一步比较分析了目前出现的几种会计信息披露模式。

Expatiate the actuality , characteristic , quality character and problem of accounting information disclosure under net environment .

围绕美国会计信息披露监管体系的变化，在借鉴该体系变化优越性的基础上，结合我国的具体情况，需要构建我国新型会计信息披露监管模式。

This paper revolves on the change of the US accounting information disclosure supervision system and presents a plan of constructing a new pattern of accounting information disclosure supervision in China with the foreign experience change .

美国会计学者，前美国证券交易委员会委员沃尔曼早在1996年就提出了进入会计的思想，他认为在当前的技术条件下，完全可以对会计信息的披露模式进行彻底变革。

In 1996 Wallman , a Commissioner of SEC of U.S.A , proposed " access " accounting , which can provide detail information to users , to evolve current disclosure model .