hire purchase accounting

The article,after an analysis on the standards causing accounting rent-seeking,probes into factors influencing the quality of accounting information and ways to control it.

文章通过对导致会计寻租行为的准则进行分析,对影响会计信息质量的因素以及如何抑制进行了探讨。

This paper emphatically analyzes the connotation of accounting rent-seeking and its basic forms, and gives some advices on how to understand and restrain the phenomenon of the accounting rent-seeking correctly.

着重分析了会计寻租的内涵及其基本表现形式,并对如何正确认识和抑制会计寻租现象提出了一些建议。

This paper tends to show the disadvantages,such as simpleness and oneness of the operating methods,and lack of the special standards,of the present renting standards in our country through the comparison with other countries of much more developed renting accounting standards.

租赁 ,特别是融资租赁业务的迅速发展 ,客观上要求有相应的准则或制度对租赁会计予以规范。

Equity Offerings and Largest Shareholder s Accounting Rent-Seeking of Listed Companies;

上市公司股权融资与大股东会计寻租

The Impact of "Sarbanes-Oxley Act of 2002" on Rent-seeking in Accounting

《2002年萨班斯-奥克斯利法案》对会计寻租的抑制

Accounting Rent-Seeking Analyses and Its Countermeasures Research of Listed Company in Our Country;

我国上市公司会计寻租分析及对策研究

The Concrete Expressions and Features of Accounting Rent-seeking Behaviors under the Environment of New Economy;

新经济环境下会计寻租行为的具体表现及特点

The Behavior Analysis and Countermeasures Research on the Accounting rent-seeking of Limited Company;

上市公司会计寻租行为分析及其对策研究

The Analysis of Gambling the Accounting Rent-seeking Activity among the China Securities Regulatory Commission,CPA and Listed Company;

证监会、会计师事务所、上市公司会计寻租博弈分析

Rent-seeking Theories on Accounting Distortion of Listed Company;

从寻租理论看上市公司会计信息失真

Analysis of Accounting Information Distortion Based on Rent-Seeking Economy;

从寻租经济学角度分析会计信息失真

The Game Analysis of the Rent-seeking of Behavior Between CSRC Audit Organization and Public Corportion;

证监会、审计机构、上市公司寻租行为的博弈分析

Empirical Research on Motivation of Rent-seeking by Accounting Change in Chinese Listed Companies

我国上市公司会计变更寻租动因的实证研究

Accounting for Leases and Hire Purchase Contracts

租约和租购合同会计

Auditing Leasing-seeking in China s Capital Market;

资本市场审计寻租理论之租金定义探析

Associate of the Institution of Chartered Accountants

租船人会计学会协会

Promoting the State Audit System to Curb Corruption and Rent-seeking;

完善国家审计监督制度遏制腐败寻租

A Study on Rent-Seeking Activities on China s Independent Audit Market;

当前我国民间审计市场寻租活动研究

“Rent-Seeking”and the Reform and Hook-off of the Society Medium Agency

“寻租”与社会中介机构的脱钩改制

Reading and Governing the Authority Seeking in the Social Transformational Period;

社会转型时期权力寻租的解读与治理

The Analysis of Accounting for the Leasers in Financial Leases on the Beginning Day;

融资租赁出租方租赁开始日的会计处理分析