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会计学是专门研究会计的理论与方法的一门应用性学科。它是从会计实践中抽象出来，用以指导实践的理论。会计学属于经济科学。它运用一系列经济理论和范畴来建立它的概念和方法。会计学属于管理科学。它分担着经济管理的一个特定方面。会计学与数学关系密切。各种会计方法和技术都离不开数学。会计学与统计的关系。都对社会经济活动进行数量化描述。 会计学按其研究内容，主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支。 基础会计阐明会计的基础知识、基本方法和技术。 财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法；财务管理研究资金的筹措、管理、有效利用的理论和方法。 成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法。 管理会计阐明如何结合企业经营管理，综合地利用企业会计信息的基本理论和方法。 审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法 根据使用资料的对象不同，分为财务会计与管理会计； 根据会计主体的性质不同，分为营利组织会计与非营利组织会计； 根据会计对象的范围不同，分为宏观会计与微观会计。Accounting is the study of accounting theory and methods of application of a It is an abstract from an accounting practice out of theory to guide Accounting for Economic S Its use of a range of areas of economic theory and to establish its concepts and Accounts belonging to management Its share of economic management in a specific Accounting and mathematics are closely Various accounting methods and techniques can not be separated from Accounting and Statistics Socio-economic activities on the number of Accounting according to their research, the main basis of accounting, financial accounting, financial management, cost accounting, management accounting and auditing and other important branches of Basic accounting knowledge to clarify the basis of accounting, basic methods and Clarify the accounting treatment of financial accounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and Cost accounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and Management accounting to clarify how to combine business management, integrated business accounting information use the basic theory and Auditing to clarify the legality of economic activity, compliance, reasonable and effective inspection and supervision to carry out the basic theory and methods Use information in accordance with different targets, divided into the financial accounting and management accounting; According to the different nature of accounting entity, divided into profit-making organization non-profit organizations accounting and accounting; In accordance with the scope of different objects, divided into macro-and micro-accounting
我是在VIP英语论文找他们帮忙的，半个月的时间就帮我搞定了，之后导师要什么参考文献，数据演示和截图，他们都给我搞好了，觉得服务挺周到的，呵呵wqtedlmapz
亲爱的你这直接是代写吧。。这个可以考虑一下找高校译云上学翻译的研究生来做
一、公司治理理论概述 公司治理是建立在委托代理论、受托责任论、产权理论等理论基础上，对代理人实施激励机制，从而在公司的各个利益主体之间进行剩余控制权和剩余索取权有效配置的一套产权制度安排，即是一套法律、文化和制度安排。产权的明确界定、产权的合理配置以及由此决定的利益激励机制是公司治理的主要内容。对公司治理概念的理解至少包含三个方面:一是公司治理是一种合同契约关系;二是公司治理的功能是配置权、责、利。三是公司治理是一个多角度多层次的概念。从狭义上看，公司治理主要是指公司董事会的结构与功能、董事长与经理的权利与义务以及相应的聘选、激励与监督方面的制度安排等内容。公司治理的目的在于明确公司的不同参与者，如董事会、经理、股东和监事会之间权利和责任义务的分配，并清楚说明就公司事务进行决策的规则和程序。是股东对经营者的一种监督和制衡机制，需通过一种制度安排来合理配置所有者与经营者之间的权利和责任关系。同时公司治理也提供公司目标确定、实现这些目标的手段和业绩监控的结构，公司治理结构的选择是为了迎合公司的目标，或是为了有效地实现公司的目标。狭义的公司治理实际上主要是反映股东与董事会、董事会与经理之间的委托一代理关系问题，它强调委托人对代理人行为进行考核和制约，以防止代理人行为偏离委托人的目标。其主要特点是通过股东大会、董事会、监事会及管理者所构成的公司治理结构的内部治理。广义的公司治理则不局限于股东对经营者的制衡，而是涉及广泛的利益相关者，包括股东、债权人、供所商、雇员、政府和社庆等与公司有利益关系的集团，是通过众多的竞争性外部市场帮助公司建立有效的监控机制，其目标是保证公司决策的科学性，从而保证公司各方面的利害相关者的利益最大化，其主要特点是通过一系列内部、外部机制来实施共同治理。二、公司治理理论对三层会计主体资金控制的作用分析 在三层会计主体资金管理控制中存在两个层面:第一个层面是会计主体内的资金控制。第二个层面是不同主体间的资金流动控制。第一个层面上的资金控制制度相对比较容易建立，也比较健全有效，这是因为在这个层面上内部控制可以通过公司内部各个部门、各个岗位的职责授权与职务划分的内部牵制与相互制衡得以有效执行，并受到内部审计部门的事前、事中监督及外部注册会计师内控审核的事后监督。而第二个层面的内部资金控制制度往往难以有效执行，这是因为这一层面的控制对象是子公司的董事以及高级经理阶层，涉及到公司法人治理结构的是否有效。而且，资金控制在这一层次的漏洞对公司造成的损害比第一层次上的漏洞对公司造成的损害要大的多。只有健全的公司治理结构才能有效弥补这方面的问题。公司治理所要解决的问题是通过契约关系的制度安排来确保委托人的权益不受侵害，是通过制衡来实现对管理者的约束与激励，以最大限度地维护股东和利益相关者的权益。基于公司治理机制出发，将有利于构建、健全科学、有效的三层会计主体资金管理控制体系。在其过程中要关注有如下关键点:健全各会计主体董事会的职能与结构及出资者的财务监督。公司治理结构中董事会是承接所有者与经营者的桥梁，一方面代表所有者的利益从事公司生产经营活动的重大决策，另一方面对经营者的日常经营活动进行监督。对三层会计主体资金控制而言，加强各级主体董事会的建设是至关重要的。董事会中应建立财务委员会、审计委员会或内部控制委员会、设立独立董事等。建立财务委员会，作为投资中心的核心组织，对财务负责人实施制衡，提高财务决策科学性;资金管理控制包含对资金风险的防范，因而当经营管理风险较大以致殃及资金风险时，有必要建立风险控制委员会;建立的审计委员会与经营者相独立，同时要确立审计委员会与内部审计经理之间的信息沟通与制约关系，避免或减少信息不对称。与此同时，在三层会计主体资金控制中，母公司董事会除了应下设审计委员会等各专业委员会之外，作为股东的母公司还可以委派财务董事、财务监事或财务总监，列席子公司董事会，加强对子公司财务、业务的监管，以确保子公司对货币资金控制制度的遵循、执行。加强预算控制、推进全面预算管理。预算控制是三层会计主体资金控制的个重要方面，预算可以保证集团公司经营目标的实现，提高经营活动的效率与效果，同时，预算也是现代企业制度下规范公司治理结构的制度保证之一。建立有效的决策、激励与约束机制。公司治理机制由决策、激励、监督约束“三大机制”构成，在法律框架内，基于公司治理机制建立资金监控机制‘，。为保证资金控制的有效性，完善资金监控机制，要求公司董事会决策职能、监督职能与经理层执行职能相互独立，同时迫切需要改善公司治理机制，在公司治理“三大机制”运行进程中实施资金监督控制。具体有如下三点:(1)实施资金管理控制于决策机制中 决策机制的理论基础是决策分工和层级制决策，将资本性支出决策权、预算审批权、资金调度权等在股东会与董事会之间、董事会与经理层之间进行配置，形成不同的权力边界，从而保证决策的科学性和资金的安全性。以董事会为核心的公司治理，需要保持董事会的会计控制力、保证对公司经营活动和财务活动实施有效控制。董事会所属的财务委员会的主要琴能是研究财务战略、作为董事会财务决策和财务评价的支持性组织;以首席财务官或总会计师为首的会计组织负责执行财务决策和财务制度;战略性财务决策职能、评价职能与执行职能分离。为了实施公司财务战略，需要对资金运营集中控制，这是财务资金控制的主方向。(2)实施资金管理控制于激励机制中 激励的方式分为报酬激励、控制权激励、剩余支配权激励、声誉激励等。组织行为学家的研究表明，正面强化激励(表扬、奖励)比负面强化激励(批评、惩罚)更有效。公司治理既要注重激励，又要重视监督约束，两者不能偏颇;如果两者之间能够有效配合，则对公司价值最大化起到巨大的推动作用。激励机制运行过程中，需要对报酬激励、财务控制权激励合理配置，控制权激励、尤其是财务控制权激励要以母公司股东会或董事会、监事会有效控制为前提。许多公司存在的问题是激励机制的设立没有辅以监督约束机制做配套，这是资金监控机制运行不力的重要缘由。(3)实施资金监控于监督约束机制中 股东会、董事会或监事会为保障内控机制有效运行、经营高效率、提高资金和资源的使用效益，除了开展财务审计，保证会计信息质量和财务活动合规合法之外，还要在董事会指导下开展管理审计，对经营效率、资金或其它生产要素的利用效率进行审计，帮助经营者解决存在的问题，及时阻止违规行为，形成自上而下的约束机制。为保证监控效果，需要采取如下措施:提高董事会或监事会的独立性和监控能力，内部审计与董事会之间建立畅通的信息互通机制;以独立董事为主组成的审计委员会选择会计师事务所并评价注册会计师的审计质量，确保审，7程新生《论公司治理与会计控制》会计研究加2(P44)计的独立性和审计质量评价的独立性。如果由被监督者控制监督约束机制，监督者与被监督者合二为一，只能有利于维护被监督者权益，而损害所有者和其他利益相关者的利益。因此，在三层会计主体资金控制中，要使公司的内部组织、岗位乃至整体的行为及结果始终保持与公司的目标一致，就必须建立一系列有效的决策、激励与监督约束机制，使三层会计主体资金管理控制符合集团财务战略目标。First, an overview of corporate governance theory Corporate governance is built on the commission on behalf of the theory of fiduciary duty theory, the theory of property rights theory, based on the implementation of incentive mechanisms of agents so that the various interests of the company's remaining between the main control and a set of effective allocation of residual property rights institutional arrangements, that is, a set of legal, cultural and institutional Clearly defined property rights, the rational allocation of property rights and the interests of the decision of the incentive mechanism is the main contents of corporate On the understanding of the concept of corporate governance at least three aspects: First, corporate governance is a contractual relationship contract; Second, the function of corporate governance is the allocation of powers, responsibilities and Third, corporate governance is a multi-angle multi-level Narrow sense, corporate governance refers to the company structure and function of the board of directors, chairman and manager of the rights and obligations of the employed and the corresponding selection, incentive systems and monitoring arrangements and so The purpose of corporate governance is clearly the company's different actors, such as the board of directors, managers, shareholders and the rights and responsibilities between the Board of Supervisors the allocation of obligations and to make it clear that the company's affairs on the decision-making rules and Shareholders of the operator of a supervision and checks and balances system through a rational allocation arrangements between owners and management of the relationship between rights and At the same time, the company also provides corporate governance goals, the means to achieve these goals and performance monitoring of the structure, corporate governance structure choice is to meet the objectives of the company, or in order to effectively achieve the objectives of the The narrow sense of corporate governance in fact a reflection of the shareholders and the board of directors, board of directors and managers between the issue of principal-agent relationship, it was stressed that the conduct of the principal evaluation of agents and constraints, the agent acts in order to prevent deviation from the objectives of the Its main characteristic is that through the shareholder meeting, the board of directors, board of supervisors and managers of corporate governance posed by the internal governance Broad corporate governance are not confined to the shareholders of the operator's checks and balances, but rather cover a wide range of stakeholders, including shareholders, creditors, for the business, employees, government and community and corporate IP and other interested groups, through the a large number of competitive external market to help companies establish an effective monitoring mechanism, and its goal is to ensure the scientific nature of corporate decision-making to ensure that all aspects of company stakeholders to maximize the interests of its main characteristic is that through a series of internal and external mechanisms to the implementation of a common Second, corporate governance theory accounting for the three main analysis of the role of capital controls Accounting of funds in the three-tier management control in the main there are two levels: first level is the level of funds within the main accounting The second level is the main different between the control of capital The first level of funds control system is relatively easy to establish, more sound and effective, because at this level of internal control by the company in various departments, the duties of various positions and duties authorized by the division of internal checks and balances to contain and effectively implementation, and are subject to prior internal audit department, a matter of supervision and external audit of internal control of Certified Public Accountants Oversight And the second-level system of internal financial control is often ineffective, because the level of control is a subsidiary of the class of directors and senior managers, corporate governance relates to the validity of the Moreover, capital controls in the levels of vulnerability caused by damage to the company than the first level of the loopholes in the company for damage caused to a large number Only a sound corporate governance structure in order to effectively compensate for this Corporate governance issues that must be resolved through the contractual relationship of the institutional arrangements to ensure that the rights and interests of clients from abuse, to achieve through the checks and balances on the managers of the constraints and incentives to maximize shareholders and to safeguard the rights and interests of Departure based on the corporate governance mechanism will be conducive to building a sound scientific and effective management of funds the main three-tier accounting and control In the course to pay attention to the following key points: Sound of the accounting functions of the main structure of the board of directors and donors of financial Corporate governance structure of the board of directors is to take the owner and operator of the bridge, on the one hand, on behalf of the interests of owners of companies engaged in production and operation activities of the major decision-making, on the other hand, operators monitor the day-to-day business The three-tier accounting entity in terms of capital controls, strengthen the building at all levels of the main board of directors is of utmost Board of Directors of the Finance Committee should be established, the audit committee or internal control committees, such as the establishment of an independent The establishment of the Finance Committee, the Investment Center as the core organization responsible for the implementation of financial checks and balances to improve the scientific nature of financial decision-making; financial management and control includes the prevention of financial risks and therefore higher risk when the operation and management of financial risks which affect, it is necessary to the establishment of risk management committee; the establishment of the Audit Committee and independent of the operator, at the same time to establish the Audit Committee and internal audit managers to communicate information between the relationships and constraints, to avoid or reduce the information At the same time, in the three main financial accounting control, the parent company of the Board of Directors in addition to the audit committee should be set up under the professional committee, the parent company as a shareholder can also be appointed Finance Director, the Finance Supervisor or Chief Financial Officer, to attend a subsidiary Board of Directors to strengthen the subsidiary of financial, business regulation, to ensure that the subsidiary of funds in the currency control system to follow to To strengthen budget control, and promote a comprehensive budget Budgetary control is the main financial accounting control of three important aspects of the budget group can guarantee the realization of business objectives, improve operational efficiency and effectiveness of the activities at the same time, the budget is also under the norms of modern enterprise system, corporate governance structure to ensure that the system To establish an effective decision-making, incentive and restrictive Corporate governance mechanisms by the decision-making, motivation, supervision and constraint "mechanism" consists of the legal framework and corporate governance mechanisms based on the establishment of funds control mechanism ' In order to ensure the effectiveness of capital controls, improve financial control mechanisms and require the company to the decision-making functions of the board of directors to oversee the functions of managers in carrying out its functions independently of each other, at the same time an urgent need to improve corporate governance, corporate governance, "the three major mechanisms" to run the process of implementation of capital supervisory Specifically the following three points: (1) the implementation of financial management and control mechanisms in the decision-makingThe theoretical basis for decision-making mechanism is a system-level decision-making and decision-making division of labor, capital expenditures will be the decision-making power, the budget right of approval, the funds right scheduling in between shareholders and the board of directors, board of directors and managers between the configuration of the power of the formation of different boundary to ensure the scientific nature of decision-making and financial To the Board of Directors at the core of corporate governance, the need to maintain accounting control over the Board of Directors to ensure the company's business activities and financial activities in the implementation of effective Belong to the Finance Committee of the Board of Trustees of the main Guoqin financial strategies to the study, as the Board of Trustees of the financial decision-making and financial evaluation of the support organization; to chief financial officer or chief accountant of the accounting-led organizations responsible for the implementation of the financial decision-making and financial system; strategic financial decision-making functions to evaluate the separation of functions and performance of its In order to implement the company's financial strategy, the need for centralized control of financial operations, which is the financial capital controls the main (2) the implementation of financial management and control of the incentive mechanism Incentive pay is divided into the way of encouragement, motivation control, and the remaining dominance motivation, incentives such as Organizational behavior research scientists show that the strengthening of positive incentives (recognition, rewards) to strengthen incentives than negative (criticism, punishment) and more Corporate governance should not only focus on incentives, but also attach importance to supervision and restraint, the two can not biased; if effective cooperation between the two, then maximize the value of the company play a huge role in Incentive mechanism, the need for incentive compensation, financial incentives and reasonable control over the configuration, control of incentives, especially financial incentives to control the parent company shareholders or board of directors, the premise of effective control of the board of Problems in many companies an incentive mechanism is not supported by the establishment of monitoring mechanism to do matching funds control mechanism which is an important cause of poor (3) monitoring the implementation of financial constraints on the mechanism of supervision Shareholders, board of directors or board of supervisors to protect the effective operation of internal control mechanism, operating efficiency, capital and resources to improve efficiency in the use, in addition to a financial audit carried out to ensure the quality of accounting information and financial activities beyond the legal compliance, but also under the guidance of the Board of Directors to carry out management audits of operating efficiency, capital or other factors of production, the utilization efficiency of the audit, to help operators to solve problems in a timely manner to prevent violations, the formation of top-down In order to ensure monitoring results, the need to take the following measures: to increase the independence of the board of directors or board of supervisors and monitoring capacity, the Board of Trustees of the Internal Audit and the information flow between the exchange mechanisms; composed mainly of independent directors to the Audit Committee and to evaluate the choice of accounting firms Institute of Certified Public Accountants audit quality, to ensure that the trial, 7 new way "of corporate governance and accounting " accounting Canada 2 (P44) of the independence and the independence of audit quality If supervision by supervisors control mechanism, supervisors together with the supervisor, can only be conducive to safeguarding the rights and interests of supervisors, to the detriment of the interests of owners and other Thus, in three main funds accounting control, to the company's internal organization, as well as their overall status and results of the behavior has always been with the company's goal is the same, it is necessary to establish a series of effective decision-making, incentives and monitoring mechanism, so that the three fund management accounting entity level control objectives in line with the Group's financial strategy
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我是在VIP英语论文找他们帮忙的，半个月的时间就帮我搞定了，之后导师要什么参考文献，数据演示和截图，他们都给我搞好了，觉得服务挺周到的，呵呵wqtedlmapz
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我是在VIP英语论文找他们帮忙的，半个月的时间就帮我搞定了，之后导师要什么参考文献，数据演示和截图，他们都给我搞好了，觉得服务挺周到的，呵呵wqtedlmapz
虽然有人说,成分的会计报表可以被认为是自治和独立的元素,整个会计处理流程结束在一套财务报表中密切相连的从信息的观点。因此,收入中显示的资产负债表,自己去,但是他们的阶段被彻底地描述的损益表。如果我们考虑公司的现金帐户的资产负债表和它互相连接的现金流通
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast, private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment, calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet, income statement, cash flow statement and The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
What is an accounting? accounting is a business language, it must be reflected by the current economic reality content business, the reality of economic issues how to display and description is true about important issues, there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques, a principal economic activities for a comprehensive, integrated, continuous, checking and supervision, and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called, it is: “ accounting is an economic management activities ”, a little clearer: ” “ accounting is active, it has a unity, All things considered, the accounting is more than a To learn accounting, you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting, the basic The basic method, basic Note three contact: to note that various economic links between the to note that the links between the accounts, pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned, the accounting future is today's hard I'm not going to predict the future, but I have to work hard in today's working environment in the future will continue to change, and the employment situation will also be aggravating, and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting, she once told me: “ not in accordance with the accounting rules and regulations, is not a qualified accountant; just press the accounting rules and regulations, is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence, simplify ” This is our accounting working environment with easy-to-just a short walk away, look at our how to do Now that half a semester of study, my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements, is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements,The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year, compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions,Six at the cash flow statement is to reflect the movement of funds, cash injection and look for the causes and
The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast, private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment, calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US
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给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet, income statement, cash flow statement and The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
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