会计理论

本文从WTO知识在会计理论中的整合、在会计课程设计中的整合、在会计教学中的整合三个方面进行了分析。

This paper makes an analysis about the integration of the knowledge of WTO in the Accounting theory , Accounting course design and Accounting teaching .

资产减值会计理论的几个核心问题&兼论资产减值会计信息的可靠性

Study on Core Problems of Accounting Theory for Impairment of Assets

本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想，给出了企业核算一体化系统（EAUS）的框架模型和数据采集原则。

Based on event research method in accounting , a construct using IT is proposed to integrate Chinese enterprise accounting system , then a framework model of enterprise accounting unification system ( EAUS ) and the data collection principle are put forward .

价值链会计理论体系的逻辑起点是价值链会计的目标。

The goals of value chain accounting are its theory system .

作业基础成本制度对传统会计理论的影响及应用探讨

Work Foundation Cost System to Traditional Accountant Theory Influence and Application Discussion

企业绿色会计理论与实践研究

Studies on the Theory and Practice of Enterprises Green Accounting

会计理论研究的现代方法述评

Comments on the New Approaches to the Accounting Theory Research

责任会计理论的核心：遵循可控性原则

The Essence of Responsibility Accounting Theory : Adherence to the Controllable Principle

运用现代管理会计理论加强物流企业经营管理

Using Modern Management Accounting Theory to Strength Physical Distribution Government

知识经济与会计理论变革

On the Knowledge Economy and the Reform of Accounting Theory

资产的计量是会计理论研究的基础问题。

The asset measurement is a fundamental issue in accounting theory research .

现代会计理论体系的起点理论评述

The Literature Review on the Standpoint of Modern Accounting Theory

再论会计理论研究的逻辑起点&兼评会计目标起点论及其复合起点论

Reargue the Logical Starting Point of the Accounting Theory Research

电算化对会计理论和实务的影响

The effect of computerized calculation on accountancy theory and practice

军队会计理论体系及学科体系的构想

An idea of the system of troops accounting theory and its subjects

建立我国会计理论研究方法体系的探讨

An approach to establishing the research method system of China 's accounting theories

每股收益会计理论与实务探究

Discussion on the Accounting Theory and Practice of Earning-per-share

基于管理会计理论的电厂报价决策系统

Power Plant Bid Decision-making Stragegy Based on Accounting Theory

第三章：我国税务会计理论体系的构建。

Part three : Construction of tax accounting system .

初步探讨了股东之间利益冲突对会计理论和会计研究的冲击。

Discusses the effects of conflicts among shareholders on accounting theories and research .

稳健性对于会计理论和实务具有深远和重要的影响。

Conservatism has a great and permanent influence on accounting theory and practice .

会计理论研究方法的比较分析

The accounting theories research method 's comparison analysis

只有澄清商誉的本质，否则商誉会计理论的瓶颈将永远不会突破。

Unless we clarify the essence , goodwill accounting theory will always has bottlenecks .

试论会计理论判断

A Discussion on the Judgement of Accounting Theory

对企业所得税会计理论的初步认识

Primary Understanding of Enterprise Income Tax Accounting Theory

资产计价在理论上的创新（面向未来）与实务上的妥协（面向历史）的矛盾，需要内在逻辑一致的会计理论来解决。

It requires a logical theory to resolve practicality of GAS in assets valuation .

相对于现行的主流会计理论，尤其是会计核算理论而言，资金运动会计理论则是独树一帜。

Fund-movement accounting theory was theorized and developed by the accounting predecessors in China .

电子商务会计理论的研究误区

Research Error Area of Electronic Business Accounting Theory

不确定性会计理论与实务探讨

Research on Theory and practice of Uncertain Accounting

资金运动会计理论价值新论

On Value of Fund - movement Accounting Theory