宏观会计

本文又通过论证了宏观会计管制及完善一系列制度等来达到对内部人控制的事后控制。

This paper proved macroscopical accounting regulation and perfecting systems could control the " insider control " in the afterwards .

能源和环境作为宏观环境会计的主要研究内容，同时也是相互影响的，相互制约的，因此研究能源与环境对我国的可持续发展具有重要意义。

Energy and environment is the main research contents of the macroeconomic environment accounting , and they also influence each other .

宏观环境会计在原有国民经济核算中心体系之外，需要增加包括防护活动核算、环境资源核算在内的环境卫星账户，通过提供真实的国内生产总值实现国家有效的宏观调控；

Macro environmental accounting need add environmental satellite account including protection accounting and environmental resources accounting besides its center system . It is useful to achieve effective macro control by providing true national product value .

无论是在微观管理还是在宏观管理方面，会计工作在社会经济生活中都发挥着重要的作用。

Accountant has important function in both micro-management and macro-regulation .

在宏观方面，改革会计人员管理体制，建立完善管理制度；加强法制观念，切实贯彻《会计法》，做到执法与必严。

In macroscopic , reform accountant management system , build and perfect management system , strengthen legislative sense , carry out 《 Accounting Law 》, achieve enforcing the law strictly .

传统的内部会计监督制度发生了重大变化，社会会计监督机制得以确立，国家实施会计监督的体制得到加强，并使微观层次上的会计监督与宏观层次上的会计监督实现了有机结合。

Great changes have taken place in traditional internal accounting supervision system ; the social accounting supervision system has been established ; the national accounting supervision system has been strengthened ;

国内研究主要集中于会计差错更正的动因分析，会计差错出现的宏观政策原因，会计差错更正信息的披露，及差错更正公司的特征等方面。

Domestic study focused on analysing the motive of correcting accounting errors , the macro-political reason , the disclosure of corrections reports , and the characters of companies who propose correction reports .