会计本质

本文首先分析了会计本质在会计理论体系中的重要地位，指出了现有观点存在的缺陷。

This paper firstly analyzes the important role of the nature of accounting in the accounting theory system .

论述了如何对经营者股票期权的价值进行分割，并在此基础上对其会计本质、特殊会计处理和表内披露进行了较为详尽的探讨。

This paper emphases on the nature of accounting , the special procedure of accounting and the disclosure in finance report on the base of ESOs ' value division .

会计本质的哲学分析与现实论断

The Essence of Accounting : a Philosophical Analysis and Realistic Judgment

会计本质的确证及在会计史研究中的解释性应用

Demonstration of the Essence of Accounting and Its Explanatory Use in Accounting History Research

基于会计本质和公司治理结构视角的会计定位问题研究

A Study of Accounting Orientation from the Angles of View of Accounting Essence and Corporate Governance Structure

会计本质决定会计职能，会计职能决定会计目标。

The accounting essence determines the accounting function , and then the accounting function determines the accounting objective .

但是，主流的经验研究尚不能从总体上把握财务会计本质和发展规律，这不能不说是一个遗憾。

However , we regret to find that the mainstream empirical researches fail to grasp the nature and development principles of financial accounting in generally .

价值链管理会计本质上是价值链管理的重要组成部分，在学科归属上属于管理会计的研究范畴，是战略管理会计的进一步发展。

Actually , value chain management accounting is an important part of value chain management and a further development of strategic management accounting . They both belong to the management accounting .

会计本质上是一个信息系统，会计信息的属性决定了其外部性、不对称性、供给的单一性和需求的广泛性，形成了会计信息供求矛盾，也是导致会计信息舞弊的根源之一。

And the character of accounting information determines its born asymmetry , singe supply and extensive demand , which is probably the source that leads to the conflicts between supply and demand , causes the accounting embezzlement .

从会计本质的目标定位，会计报告内容的重要定义，会计报告传递方式的变化几个方面论述了会计电算化、网络化对未来会计工作产生的影响。

This paper discusses the effect of accounting computerization and networking on future accounting affair from aspects of the orientation of essential target of accounting , the important significance of accounting report content , the change of transmitting way of accounting report .

试论管理会计的本质及应用研究的方向

A Discussion on the Essence and Study Direction of Management Accounting

由此可见，会计舞弊本质上是一种违法性的经济行为。

Therefore , it is a kind of illegal economic behavior in essence .

管理会计的本质、边界及发展

Essence of Management Accounting 、 Boundary and Development

管理会计的本质是战略量化的过程和实现描述工具。

The essence of management accounting is a strategically quantifying process and descriptive tool .

最终得出管理会计的本质是企业实现交易成本最小化的制度安排。

Concluding management accounting essence is an institutional arrangement of enterprises to minimize transaction costs .

本文的突出之处在于能从公司治理本质与会计信息本质中寻找两者的联系，而改变了以往从单纯会计造假、公司治理失败等外在表现来分析问题。

The merit of this paper is to find the relation from essences of corporate governance and accounting information .

企业会计政策本质上是一种经济和政治利益的博弈规则和制度安排。

Essentially the accounting policy of the enterprise is a kind of game rule and system arrangement of theeconomic and political benefits .

本文通过分析价值链会计的本质，对价值链会计进行了学科定位。

According to the analysis of the essence of value chain accounting , the article discusses the discipline orientation of value chain accounting .

通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。

Through the study on the functions and features of information system , this paper also reveals that the essence of accounting is an information system .

将会计的本质定位于市场性契约，可以较好地解释会计活动中的很多现象与会计理论中的许多基本范畴。

The nature of accounting is defined as market contract , which can better explain lots of phenomena in accounting activities and many basic categories in accounting theories .

会计从本质上讲是一个对会计数据进行加工处理并提供价值性信息的系统，必须适应新的社会环境进行自我重构。

Accountant is essentially a system that carries on the processing to the accounting data and providing value information , it must be constructed to adapt the new social environment .

摘要会计的本质决定了会计具有较高的管理信息含量，而计算机和互联网技术的发展又赋予会计以较高的信息技术含量。

The essence of accounting shows that accounting connotes high content of information , while the development of computer and the Internet technology contributes even higher content of information to accounting .

近年来，一种新的会计契约本质论正在悄然兴起。会计的契约本质理论建立在现代主流的企业契约理论的认识基础之上。

In recent years , a new social contract theory of accounting has been arising , and the contract nature of accounting is based on the theory of modern mainstream corporate contract .

第三章，围绕战略管理会计的本质，讨论了战略管理会计形成阶段的核心主题及战略管理会计核心主题的未来发展趋势。

In chapter ⅲ, focusing on the essence of SMA , the paper explores the core topics of SMA during the stage of formation and the development tendency of SMA 's core topics in the future .

老挝会计虽然本质上与法国会计相同，然而仍然存在很多问题，如：缺乏明确的会计准则、审计准则作为指导，注册会计师协会的法律法规等诸多方面还不健全。

Laos ' accounting is essentially the same as France accounting , but many problems exist : No accounting standards and auditing standards , laws and regulations on the Institute of Certified Public Accountants are not perfect .

在反思的基础上，提出会计的本质应该分狭义与广义两部分，狭义的会计本质是一个计算收益的工具；广义的会计本质定义为人们围绕和利用狭义会计工具计量企业收益的生产实践。

Essence of accounting separates the narrow sense and the broad sense . The narrow sense of essence about accounting essence is a tool for profit measurement , and the board one is a production practice by utilizing the tool .

公共信息会计的本质是在会计主体之外，满足社会经济大系统对了解会计主体状况而组建的一个社会经济信息服务系统。

Then the author concludes that the essence of public information accounting is a social economic information service system out of the accounting entity , the social economic system can know the status of the accounting entity from this service system .

为了指明财务会计的本质特点，我认为财务报表是财务报告的中心部分，而报表附注、其他财务报告等传送财务信息方法仅是次要的手段。

In order to indicate the characteristic essence of financial accounting , the author recognize that financial statements are the central feature of financial reporting and other methods of communicating information such as notes to financial statements , supplementary schedules and other reports are secondary means .

本文的创作，旨在揭示管理会计的本质，提醒企业从宏观层面着眼制度设计，从微观层面关注交易细节改善，使管理会计参与到企业决策、控制的全过程。

Creating this article is to reveal management accounting essence , to remind enterprises from the macro level to focus on institution design , from the micro-level to improve details of the transaction . Management Accounting should participate in the entire process of the corporate decision-making and control .

会计国际化的本质是利益之争。

The essence of accounting internationalization is to strive for profits .