Financial report based on electronic commerce is a kind of diversified report . it can be described as three factors : the diversification of accounting entities , the diversified standard of accounting confirmation and accounting measurement , and real time report 在电子商务环境下的财务报告是一种多元化的财务报告，具体表现为财务报告的主体多元化，财务报告要素的确认和计量模式的多元化和实时财务报告。
This will help dfis be contained in the normal accounting process system , then the recognition problem is solved . ( 2 ) on the condition that dfis are contained in the accounting process system , the key is to solve accounting measurement problem 会计要素理论的完善，将有助于衍生金融工具事项纳入正常的会计处理系统，并继而可以解决会计确认问题； ( 2 )在将衍生金融工具纳入会计处理系统的前提下，其后关键是处理好会计计量问题。
It is possible for the listed companies to make the false accounting information in the four stages such as business occurring . accounting recognition accounting measurement and accounting disclosure . chapter 5 talks about the author ' s opinion on how to recognize and refuse the false accounting information 本部分按照会计程序发生的先后分经济业务的发生、会计确认、会计计量、会计报告等四个阶段对上市公司常用的会计报表的作假手段进行了揭露。
" accounting standards for business enterprises : cash flow statements " of china requires that all enterprises should prepare cash flow statements from 1998 on , which may overcome many limitations associated with accrual accounting measurement procedures manifested in traditional financial statements 摘要中国的《全业会计准则现金流量表》要求所有企业从1998年开始编制现全流量表，它克服了传统财务报表所体现的、与应计制会计确认和计量程序相关联的局限性。
The first part summarizes basic problems of derivative financial instrument , pointing out its meanings , its category , its traits and its application in the economy . the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory . the rest parts deal with accounting recognition , accounting measurement , accounting process and financial reports respectively in the derivative financial instrument 第一部分是衍生金融工具概述，介绍了衍生金融工具的含义、种类、特点及其在现实经济中的应用；第二部分探讨了衍生金融工具会计管理对现行会计理论的突破：第三、第四、第五、第六及第七部分别就衍生金融工具的会计确认、会计计量、会计核算及财务会计报告问题进行了理论研究和实践总结，这几乎涵盖了衍生金融工具会计体系的全部主要内容。
Through almost a hundred years of development , the study of accounting , especially the measurement methods in financial reporting , has gone through a series of advancements , from the initial application of historical cost , to replacement cost , net realizable value , present value , until in september 2006 , the financial accounting standards board published fas 157 ? fair value measurements , and made it into the world recognized fifth accounting measurement attribute 会计学经过近百年的发展演进，企业财务评价与信息披露的计量方法，由最初的历史成本计量属性逐步发展到重置成本、可变现净值、现值，一直到2006年9月美国财务会计准则委员会发布了美国财务会计准则第157号? ?公允价值计量，使其成为第五种会计计量属性，并且得到了世界各国的共同认可。
Besides these analyses in part of the economical agency theory , accounting period assumption , accrual basis principle , accounting estimate , professional estimation and accounting measurement method , this paper also demonstrates theory precondition of enterprise earnings management existing from these new part of economical bond theory , property right theory and accountancy ' s accounting data serviceability theory etc . this paper analyzes manners and methods of earnings management about list company in our country in chapter three , these manners and methods are carved up two kinds , one is actualizing earnings management by structuring transaction and the other by accounting method 本文第2章论述了企业盈余管理存在的理论背景，除了从经济学的代理理论、会计学的会计分期假设、权责发生制原则、会计估计、职业判断以及会计计量方法等会计的不确定性方面分析外，还从经济学的契约理论、产权理论及会计学的会计数据有用性理论等新视角对企业盈余管理存在的理论前提进行了论证。本文第3章对我国上市公司盈余管理的方法进行了分析。
The thesis takes the accounting measurement model of the financial derivatives as research object . it begins with the concept and the fundamental characteristics of derivatives , taking the theory of accounting measurement into account , and put forward a viewpoint that most financial derivatives should be measured at their fair value , only a few of them should be measured at historical cost 本文以衍生金融工具的会计计量模式为研究对象,从分析衍生金融工具的概念和特点入手,并结合会计计量的一般理论和现实条件,在分析比较现有的计量模式之后,提出衍生金融工具目前较为合理的计量模式是以公允价值计量为主,辅之以历史成本的混合计量模式。
After considering kinds of effect factors , two new measurement modes are discussed based on fair value accounting and advanced risk management technology , which specially consider accounting measurement , accounting presentation , and accounting control of dfis risk . ( 3 ) in the end , some suggestions about financial report ' s improvement of dfis are given 本文在权衡各种影响因素的前提下，拟构建两种基于公允价值会计和先进的金融风险管理技术的特殊的衍生金融工具会计计量模式，着重于衍生金融工具风险的会计计量、反映和控制； ( 3 )最后，本文就完善衍生金融工具的信息披露提出了一些改进意见。
Comparing with the old basic accounting standard , the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit , the expression of objectives of financial reporting is more scientific , the expression of accounting principles is more refined and precise , the basic accounting standard generally constitute accounting elements and add the part of accounting measurement 摘要新的《企业会计准则基本准则》与原基本准则相比，主要在以下方面有了新发展：基本准则的性质与地位更加明确；财务会计报告目标的表述更加科学；会计核算一般原则的表述更加精练和准确；对会计要素从总体上加以规范；增加了会计计量部分。
