The neglecting character of the accounting object;
试论“会计对象”的遗漏特征
Accounting, accounting object and financial statement are three different definitions.
会计、会计对象和财务报表是三种不同的事物，它们各自都具有自己的要素。
Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
究其根源,是传统的会计对象理论的局限性所造成。
Taking the value chain other than cycle of fund movement of accounting objective, and shaping the accounting procedure based on the value chain, will provide new foundation for accounting information system and accounting management system, and will fully perform the revaluation and control of accounting and will prospect accounting academy literature.
从资金运动会计对象论转向价值链会计对象论,并以与之相适应价值链会计方法为基础,使会计信息系统和会计管理系统建立在新的基础之上,在新的环境下充分发挥其反映和控制职能,推动会计科学向前发展。
Replacement Cost-Countermeasures for Price changes;
重置成本会计论——物价变动的会计对策
Impact of Price Fluctuation on Traditional Accounting and Accountancy Countermeasures;
物价变动对传统会计的冲击及会计对策
On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization
会计政策、会计估计变更对会计电算化的影响
The Influence of Accounting Computerization on Audit Work;
会计电算化对审计工作的影响及对策
Effects of China′s policy and accounting principle to EVA;
我国政府政策及会计政策对EVA的影响
The Influence of Accounting Internationalization on Accounting Oversight and Countermeasure;
会计国际化对会计监管的影响及其对策
Influence and Strategy of New Accounting Standards to Accounting Teaching Contents
新会计准则对会计教学内容的影响与对策
On Influence and Strategy of New Accounting Standards to Accounting Teaching Methods
新会计准则对会计教学方法的影响与对策
The Arrangement That the CPA Should Notice and the Analysis of the Methods;
注册会计师审计中常见的问题及对策
The Audit Respondent Strategy in the Situation of Distortion of the Accounting Information;
会计信息失真状况下审计的应对策略
Analysis on Causes and Solutions to Audit Failure;
注册会计师审计失败成因与对策研究
Analyses and Countermeasures Against the Information Distort on Computer Accountant;
计算机会计信息失真原因分析与对策
Ways to Improve Audit Quality of Registered Accountants;
提高注册会计师审计质量的对策研究
The Influence of WTO Entry on Chinese Accounting and Countermeasures;
加入WTO对中国会计的影响及对策
Analysis of the influence and strategy of China s accession to WTO upon accounting;
加入WTO对我国会计的影响及对策分析
The Influence of The Entry into WTO on China s Accounting Work and Countermeasures;
加入WTO对中国会计工作的影响及对策
The Influence of the Accession to WTO on Our Accounting Criteria and Countermeasures;
加入WTO对我国会计准则的影响和对策
The impact on accounting and the countermeasures after China entered WTO;
加入WTO对我国会计业的影响及其对策
