Event Accounting

Research on the Implementation of Event Accounting System ( EAS) under the Information Environment

信息化环境下事项会计系统（EAS）应用研究

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It is necessary to discuss the accounting theoretical framework of a specific event for perfecting accounting theory, setting specific accounting standards and developing accounting practice.

探讨具体事项的会计理论框架对完善会计理论、指导具体会计准则建设和实务发展十分必要。

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In the event of a positive accounting theory, in order to be distinguished, it is called normative accounting theory.

在出现了实证会计理论后，为了加以区别，才称之为规范会计理论。

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The National Accounting Institute, our co-host today for this event, is an excellent example of the type of institutions that are needed to support improvements in corporate governance practices.

今天这个盛会的东道主之一国家会计学院是一个极好的例子，它说明为了改进公司治理，我们需要什么类型的机构。

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Article 14 For the occurrence of an accounting event, accounting documents sufficient to prove such occurrence shall be obtained or given.

第14条会计事项之发生，均应取得或给与足以证明之会计凭证。

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Business Event Driven Accounting Info System Based on Data Warehouse

基于数据仓库的业务事件驱动型会计信息系统研究

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First of all, we summarize former scholars' theory and empirical test results on mergers and acquisitions, especially the research results for M& A performance evaluation of the event study method and accounting method.

首先，我们对之前学者关于企业并购的理论研究和实证检验成果进行概括和总结，重点总结了国内外学者对于企业并购绩效评价的事件研究法和会计研究法的研究成果。

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The revision of Accounting Law is a great event in the accounting reform of our country.

《会计法》的修订是我国会计改革的一件大事。

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The accounting information system based on ERP is a kind of the event driven accounting information system, establish this kind of accounting information system, need to analyze the operating process, to modeling operating process.

基于ERP的会计信息系统是一种事件驱动的会计信息系统，建立此种会计信息系统，需要分析业务过程，对业务过程建模。

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A Discussion on Event Accounting Assumption

事项会计假设的探讨

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The event accounting information system and traditional accounting information system are essentially different, in order to successfully complete the conversion between the two systems, we should pay attention to some problems.

事项会计信息系统与传统会计信息系统有着本质的区别，要想顺利完成二者的转换，还要注意一些问题。

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This amount, the market value at the time of the purchase, is the basis fro recording the event in the accounting records.

这个合计（当时饿市场购买价）是会计记录上记录这一事件的基础。

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However, today, all kinds of accounting information distortion event affected countries all over the world.

然而，时至今日，各种各样的会计信息失真事件仍然困扰着世界各国。

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The Thinking on Improving Accounting Information System Based on Event Accounting Theory

事项会计理论改造会计信息系统的构想

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When qualified audit opinions are specified regarding non-consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date.

违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量；

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With the economic environment changes and popularization of e-commerce, the Business Event Driven Accounting Info system based on Data Warehouse can embed collection, memory, processing, transmission of the accounting info in the business processing system from which it directly works out the desired business info.

随着经济环境的变化和电子商务的普及和应用，基于数据仓库的业务事件驱动型会计信息系统将会计信息的采集、存储、处理、传输嵌入到业务处理系统中，由业务数据直接导出会计信息。

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Event accounting as its theoretical foundation, differential accounting information can make a low cost and timely disclosure depending on high development of network technology.

以事项会计为理论基础的差别化会计信息披露以网络技术高度发展为前提，能够跨越以前无法逾越的鸿沟&披露成本和披露及时性问题。

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The world recession, slow ticket sales in Africa and high prices will combine to depress numbers for the event in June, said Grant Thornton, an accounting and management consultancy group.

会计和管理咨询公司均富（Grant Thornton）表示，全球经济衰退、非洲门票销售缓慢和票价高等因素合在一起，将打压今年6月这一赛事吸引的人数。

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The event set up accounting information for decision-making usefulness of extensive controversy.

这一事件引起了对会计信息决策有用性的广泛争论。

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Event Accounting: the Direction of Finacial Accounting College& university memorabilia recordation methods

高校大事记记载方法

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It puts forward the approach of "charging mechanism" of revealing accounting information, and the plan to carry out the "event accounting" under the condition of new economy and network.

提出进行会计信息披露“收费机制”的思路，并进一步提出新经济和网络化条件下推行“事项会计”的设想。

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Because of advantages, event accounting has become an powerful arm to raise the core competence of finacial accounting.

事项会计由于其强调个性化、增加信息量、减少抽象性、增强及时性、提高透明度的优势，成为提升会计核心竞争力的利器。

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Chapter 4 present a process management and control model according to the mechanism of message and event accounting for the flexibility and coupling of the system after analyzing the characteristics of business process and the defects of the current process management systems.

第四章在分析了敏捷供应链下的业务过程特点和递阶控制的缺点之后，考虑到系统的柔性和耦合度提出了基于消息事件的过程监控模型。

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In the further we use the empirical analysis on both the market response and company operation performance through the transferring of corporate control by the methods of event study, accounting study and factor regressive analysis and in this way we confirm our assumption.

接着我们用事件研究法、会计研究法以及回归分析方法对我国控制权转移的市场反应、目标公司绩效变化进行了实证分析，并证实了本文假设。

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Research on Land Utilization Temporal Statistic Model Based on Event The Thinking on Improving Accounting Information System Based on Event Accounting Theory

基于事务的土地利用时态统计模型研究事项会计理论改造会计信息系统的构想

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Based on event research method in accounting, a construct using IT is proposed to integrate Chinese enterprise accounting system, then a framework model of enterprise accounting unification system ( EAUS) and the data collection principle are put forward.

本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想，给出了企业核算一体化系统（EAUS）的框架模型和数据采集原则。

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The key for the design of the event accounting management information system is the event credence design.

事项凭证的设计是事项会计管理信息系统设计的关键。

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Not only will the design of the accounting information system be based on the event accounting, but also the design of the whole management information system.

不仅会计信息系统以事项会计为设计基础，而且整个管理信息系统也以事项会计为设计基础。

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