企业会计

The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with.

新会计准则首次构建了比较完整的有机统一体系，全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标，既实现了与国际会计惯例的趋同，也兼顾了中国的实际情况和会计习惯。

The suggestions go as follows: making a competing subject with food practice discipline and healthy running mechanism; quickening our modern enterprise system reform and making a better market economy system; normalizing government's conduct and letting the market play the leading role; on the basis of fair competition, going on enterprise merging and promoting the rationalization of the accounting market; setting up an effective supervizing system with laws and trade discipline.

本文在分析会计市场不正当竞争的现状及原因的基础上，着重论述了制止不正当竞争、推动会计市场秩序化的建议与措施：努力塑造执业行为规范、运行机制健全的竞争主体；加快现代企业制度改革，完善公平竞争的市场经济机制；切实规范政府行为，摆正政府与市场的关系；继续鼓励基于公平竞争之上的合并和重组，促进会计市场结构合理化；尽快建立国家法律和行业自律相结合的会计市场监管体系。

The damage of illusive accountant information is very serious for national economy.

虚假的会计信息给国民经济带来的危害是极其严重的，从微观的角度来看：假如企业的会计信息是虚假的，对于企业的经营管理者来讲，有可能进入瞎指挥、盲目管理的状态，使企业信誉水平大幅度下降。

Accounting information is the ultimate product of accounting system, affecting the investment of the investor, the credit of the loaner , the supervision of the government, the corporations' economy value and society value, the corporation manager performance evaluation.

会计信息作为会计系统的最终产品，影响着投资者的投资决策，债权人的信贷决策，政府对微观企业的监管决策、对企业经济价值与社会价值的评价、对企业经营管理者的绩效评价等。

So, after reviewing the existing achievement in research of the quality of accounting information both at home and abroad critically, this article starts with two layers of the internal and external running mechanism that determines the quality of accounting information, and launches discussing five respects which are the public goods attribute of accounting information, effective weak tendency of securities market, the space characteristic that accounting policy chooses, the incompleteness of contracts, and system seductive reasons of the iransfomiation period, analyzing the deep origin of low quality of accounting information in detail.

所以，本文在批判地回顾了国内外已有的会计信息质量研究成果之后，从决定会计信息质量的内外运行机制这两个方面入手，分别就会计信息的公共物品属性、证券市场的弱势有效、会计政策选择的空间特征、企业契约的不完备性以及转型时期的制度诱因等五个方面展开讨论，详细剖析了会计信息质量低下的深层根源。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

In a word, untruthful accounting information has become a kind of very serious social problem for years.

目前我国企业提供虚假会计信息的现象屡屡发生，会计信息的质量得不到保证，会计信息的决策作用无法体现，会计信息失真已成为近几年来出现的一种严重的社会经济现象。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这一切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

Aligning with international practice can not be reached at one stroke,and overdriven will surely affect the sustained development of our socialist market economy.

本文分析了会计准则与社会经济发展之间的关系，论证了会计准则所确定的可供企业选择的会计处理方法的多样性应有个&度&，不能追求与国际惯例接轨一步到位，过激则会严重影响社会主义市场经济的持续稳定发展，但强调稳步过渡并不代表保守，我国会计准则的制定应具有一定的超前性。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。