会计论文摘要翻译成中文。急急急~!!!要准确点。很重要。谢谢啦~!!!!最好英文单词在300个之内。
摘要:会计行为是指会计行为按照会计行为目标的要求,遵循一定的规则,利用会计这门学科所特有的理论方法、手段,对会计主体因其经济活动而引发的交易、事项和情况,即会计事项进行处...
摘要: 会计行为是指会计行为按照会计行为目标的要求,遵循一定的规则,利用会计这门学科所特有的理论方法、手段,对会计主体因其经济活动而引发的交易、事项和情况,即会计事项进行处理,形成会计信息并传递给其使用者的一种实践活动。市场经济体制的建立和完善虽然对会计工作提出了新要求,但这并不等于会计行为就能自然而然地达到和适应这些要求。这是因为市场经济条件下的会计人员处于多元利益主体的中心,受多元化利益的驱动,会计人员的执业行为也就难免受主力动机的驱使。一部分道德素质较低的会计人员往往难以抵挡各种诱惑,从而导致会计信息失真、舞弊等会计不良行为发生,严重危害我国的市场经济建设和市场信心。
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Abstract: accounting behavior refers to accounting behavior in accordance with accounting behavior target request, to follow certain rules, by using the accounting the discipline of the specific theoretical methods, means, the accounting subject because of its economic activity and trigger transactions or events and case, namely accounting events processing, the formation of accounting information and passed to its users of a kind of practical activities. The market economic system to establish and perfect the although to accounting work puts forward new requirements, but this is not equal to accounting behavior can naturally reaches and adapt to these requirements. This is because under the condition of market economy accounting personnel in multiple benefit main body's center, by diversification benefits driver, accounting personnel professional ACTS also unavoidably driven by the main motives. Part of the moral quality is low
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