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。
Associate of the Institution of Chartered Accountants
租船人会计学会协会
Chartered Institute of Loss Adjusters
海损理算师租船学会
International Ship Owners' Association
国际船东协会(船东协会)
International Association of Independent Tanker Owners Tanker Consecutive Voyage Charter Party
国际独立油轮船东协会油轮连续航次租船合同
International Association of Independent Tanker Owners Tanker Voyage Charter Party 19761976
年国际独立油轮船东协会油轮航次租船合同
Association of American Ship Owners
美国船舶所有人协会
British Shipbrokers Association
英国船舶经纪人协会
Norwegian Shipbroker's Association
挪威船舶经纪人协会
Hellenic Shipbroker Association
希腊船舶经纪人协会
Marine Chemical Association
商船化学品运输协会
Chartered Insurance Institute
英国特许保险学会租船保险研究所
Accounting for Leases and Hire Purchase Contracts
租约和租购合同会计
Association for Social Anthropology in Oceania
大洋洲社会人类学协会
Federation of National Associations of Ship Brokers and Agents
各国船舶经纪人和代理商协会联合会
International Federation of Shipmasters' Association (IFSMA)
船长协会国际联合会
international Federation of Shipmasters Association
国际船长协会联合会
Federation of ASEAN Shipowners' Associations
东盟船东协会联合会
International Federation of Shipmaster's Associations
国际船东协会联合会