The Selection and Application of Accounting Policy the Accounting Policy

Thoughts on the Choice of Accounting Policy under New Accounting Standards System

新会计准则体系下会计政策选择的思考

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Study of the Establishment of Our Country's Accounting Policy

我国会计准则制定相关问题研究

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An Analysis of the choice of Accounting Policy in Different Capital Structure

不同资本结构下会计政策选择的博弈分析

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Study on the choice of financial accounting policy under market economy

市场经济条件下会计政策选择的研究

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The economic globalization has become an important factor that influences accounting theory and practice of our country. It makes accounting entity range difficult to be determined and requires accountant to expand information range to outside and accounting entity postulate difficult to establish.

经济全球化成为影响我国会计理论和实务的重要因素，它使会计主体界限难以确定，要求会计信息披露范围扩大至企业外部，会计主体假设难以成立。

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The essay sets forth the main content of accrual basis, analyses accrual basis' negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era.

文章阐述了权责发生制的基本内容，分析了权责发生制对会计信息质量的负面影响，指出权责发生制赖以存在的会计假设在网络时代产生了动摇。

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The article makes a comparison between environmental accounting and traditional accounting on postulate and calculating principles, in order to elaborate on the development of environmental accounting.

在阐述过程中采用比较的方式，将环境会计的基本假设、核算原则与传统会计的基本假设、核算原则进行对比，旨在更清晰地说明环境会计在上述两方面对传统会计的拓展与延伸。

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The essay sets forth the conception of accounting entity postulate, analyses the special characteristics of virtual-corporation and its impact on the traditional accounting entity postulate, and points out that the space demarcation of accounting entity postulate needs to be understood again and expanded in the network era.

阐述了会计主体假设的内涵，分析了网络公司的特点及其对传统会计主体假设的影响，指出在网络时代会计主体假设的空间界限需要重新认识和拓展。

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On the Expansion of Accounting Entity Postulate in the Network Era

论网络时代会计主体假设的拓展

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The author of this paper believes that accounting postulate should be understood in terms of' matter 'instead of' manner', and that accounting postulate per se is not at all outdated although its application environment has become more complex than ever.

应从实质而非其形式来理解会计基本假设，尽管当前会计假设的应用环境更为复杂，但是，会计基本假设本身并没有过时，而且应根据信息需求在应用中补充一些必要的假设。

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It advises to adjust, optimize and develop the traditional accounting postulate, accounting principles and accounting methods according to kinds of accounting problems as a result of informal action in asset reorganization and the different economic relations it represents.

针对当前由于不规范的资产重组行为所导致的种种会计问题及其所代表的不同经济利益关系，提出应该对传统的会计假设、会计准则、会计方法进行调整、完善和发展。

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This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.

同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。

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Challenges to Accounting Postulate by the Economic Globalization

试论经济全球化对会计假设的挑战

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High Quality Accounting Principle Assessment: A Framework

高质量会计准则评价：一个框架

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Conservatism accounting principle has great influence on the financial report.

谨慎性会计原则对财务报告的数字产生了巨大的影响。

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Effect analysis to course simulation experiment of Accounting Principle

会计学原理课程模拟实验效果分析

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Effects of Traditional Accounting Procedures and the Quality of Accounting Information in Price Fluctuations

传统会计模式对揭示会计信息质量的影响

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It's about the changes in the accounting procedures.

关于清账程序改革的。

provided by jukuu

This is not a criticism of accounting procedures.

这并不是批评会计程序。

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Among the above accounting procedures, we just introduce the following basic issues.

对于上述会计程序，我们只介绍下列一些基本内容。

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