Problems and Solutions in Options of Business Accounting Policies

And accounting policies are accounting theory, accounting standards embodied.

而会计政策是会计理论、会计准则的具体体现。

On the public choice in the choice of accounting policies

论会计政策选择中的公共选择

Selection of Accounting Policies and Quality of Accounting Information

论会计政策选择与会计信息质量

Empirical Analysis on Impact of Ownership Structure on Selection of Accounting Policies

股权结构对会计政策选择影响的实证分析

Study on the Accounting Policies of the Listed Oil Companies

石油上市公司会计政策研究

This process is called as the choice of accounting policies.

这就是企业会计政策选择。

Study on the Contract Motivation and Market Reaction of Accounting Policy Choice

会计政策选择的契约动因及市场反应研究

A Contract Theory Analysis on the Accounting Policy Choice

会计政策选择的契约理论分析

Part three presents an analysis of the behavior of accounting policy choice.

第三部分是对会计政策选择的行为进行分析，首先对会计政策选择的行为进行分解，继而总结了中外上市公司会计政策选择的行为动机。

Research on the Accounting Policy Choice Based on the View of Enterprise Contract

基于企业契约观的会计政策选择研究

The Selection and Application of Accounting Policy the Accounting Policy

略论企业会计政策的选择与运用

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

Study of the Establishment of Our Country's Accounting Policy

我国会计准则制定相关问题研究

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

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

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。

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。

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。

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。

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