财务会计信息

投资者保护与财务会计信息质量

Investor Protection and the Quality of Financial Accounting Information

上市公司财务会计信息浅析

Analysis on financial accounting information of public company

刍议内部控制与财务会计信息质量

Internal Control and the Quality of Financial Information

试议财务会计信息的市场性

On the Market Feature of Financial Accounting Information

经济的发展离不开经济信息，特别是财务会计信息。

Without economic information , especially financial information , economic development would be very hard .

财务会计信息的基本内涵

Financial Accounting information : Basic Meanings

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 .

记得，明确重点的B&S是财务会计信息和公司治。

Recall that the explicit focus of B & S is financial accounting information and corporate governance .

本文以代理理论为基础，主要研究了财务会计信息在高层管理人员激励中的作用。

This dissertation primarily researches on the usefulness of financial accounting information in the managerial incentive plan .

财务会计信息与证券市场：财务信息以财务会计信息为核心。

Financial accounting information and the securities market : Financial accounting information is the center of financial information .

一般来说，企业将经营状况、资金运行状况等对外进行披露统称为财务会计信息披露，它包含了财务会计报告报表，其他财务会计信息和非财务会计信息等三方面的内容。

In general accounting information disclosure is composed of accounting report , other accounting information and other information .

信息观是在有效市场假说的基础之上，研究财务会计信息与股票价格之间的关系；

On the basis of EMU , the information studies the relationship between financial information and prices of shares .

从会计信息的用途上看，会计信息可分为财务会计信息和管理会计信息；

Accounting information can be divided into financial information and management information from the perspective of purpose of accounting information ;

本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。

This article has analysed and researched the main different aspects of the accounting information 's quality features between management accounting and financial accounting .

分析了我国上市公司财务会计信息披露不规范的成因，在此基础上，提出了规范上市公司财务会计信息披露的有效对策。

The causes of non-standardization of China 's listed companies in disclosing financial accounting information are analyzed in the paper and the countermeasures also presented .

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 .

财务会计信息是企业订价制度分工和专业化的结果，资产所有者和经营管理者之间财务信息不对称是财务会计产生的基本前提。

The financial accounting information is a sort of standard financial information provided by enterpriser according to the accounting standards generally accepted by the assets owners .

对会计信息进行鉴证的注册会计师审计在经济中发挥着越来越重要的作用，因为经济的发展离不开经济信息，特别是财务会计信息。

CPA is playing a more and more important role in economical field . Economical development will not go well without economical information , specially without financial information .

财务会计信息是公司最主要的经济信息，它的传递和表述方式是财务报告，而财务报表是财务报告的核心。

The financial information of a company is the main economic information of the company . The entities usually convey and describe the financial information by financial report .

上市公司财务会计信息是投资者进行决策的重要依据，上市公司往往利用会计准则和制度中职业判断和会计方法选择进行盈利管理。

Financial accounting information can help investors decision , accounting standards had profession judgment and accounting choices , which can be exploited to earnings management by the listed companies .

在现代市场经济中，实体经济与虚拟经济的相依相存、对立统一进一步折射出财务会计信息的严重经济后果性。

In the modern marketing economy , the dependence and unity of opposites of real economy and fictitious economy further reflects the serious economic aftermath of financial and accounting information .

会计报告是财务会计信息的主要载体，它存在两个根本用途&决策和契约执行，不同的用途会导致它的内容和形式的差异。

As a major carrier of financial accounting information , accounting report has two basic uses , decision-making and contract executing , which lead to the difference between content and form .

由于现代企业不可避免地要发生大量的环境活动，这些环境活动的存在，使传统的财务会计信息披露面临着严峻的挑战。

Because modern corporations must face up to lots of environment activities . The information presentation of conventional financial accounting is confronted with austere challenge . For these environment activities exist .

财务会计信息是一种能够影响经济运行效率的重要产品，而会计盈余一直是财务信息使用者所关注的焦点。

Financial accounting information is a kind of important product that can influence economic operation efficiency , while accounting earnings is always the focus that financial information users pay attention to .

探究证券市场财务会计信息披露过程当中存在的问题及原因，以期寻求解决的方案和对策。

This paper tries to probe into the existing problems and causes in the accounting information disclosure of securities market , and hopes to search for the solution to the problems .

本文采用规范分析方法对西方国家的会计信息质量特征进行了国际比较，并结合实证研究结论对影响我国财务会计信息质量特征的因素进行了现状分析。

Based on normative analysis , this paper compares qualitative characteristics in international field . Based on positive conclusion , this paper analyzes current position of accounting information in our country .

企业管理者和其他利益相关者都需要获得准确、相关的会计信息，而我国财务会计信息失真的现象严重，严重影响了社会主义市场经济的秩序。

Enterprises management and other people around the enterprises need the exact and correlational information , but the accounting information in China is mendacity . It interrupts greatly the socialist market economic order .

寻求一条探索、渐进性的路径，最终将知识资产会计融入财务会计信息系统之中，是会计理论与实务发展的理性选择。

Therefore , to seek a exploring , advancing gradually route , incorporate the intellectual assets accountant in the information system of the financial accounting finally , is a rational choice to accounting theory and practice develop .

除此之外，无论上述规章是否有明确规定，凡对报表使用者有重大影响的财务会计信息，公司均应予以充分披露。

Besides these , the company shall make a full disclosure of the financial accounting information that have great influence on the users of the statements regardless of whether there are definite provisions in the said regulations .

本文的决策有用性仅指财务会计信息对于证券市场股东的决策有用性，明确界定财务会计信息使用者的范围是为了更好地认识本文的研究主题。

Decision usefulness in this dissertation refers only to the decision usefulness of financial accounting information for shareholders , and clearly defining the scope of users will be helpful for better understanding the research topic of this dissertation .