二、汉译英
1、本文认为公允价值计量模式是与财务报告的决策有用性目标相一致的, 如果财务报告决策有用性的目标不能被推翻, 则公允价值计量模式不会被取消。但是公允价值计量模式在短期内不会成为唯一的计量模式, 21世纪将是混合计量模式的时代。既然混合计量模式将是未来相当长时期内的主要会计计量模式， 那么各财务报表项目采用何种计量属性应以财务报表需达到的质量要求为判断依据, 采用公允价值计量的项目应提高其信息质量。
1、This paper believes that fair value accounting is consistent with the decision usefulness objective of financial reporting. If the decision usefulness objective of financial reporting cannot be overthrown, the fair value measurement attribute cannot be suspended. However, the fair value measurement attribute will not be the only measurement model in the near future, and there will be the mixed measurement model in 21 century. Since there will be the mixed accounting measurement model in a comparatively long time period, which measurement attributes to be used for the items in financial statements should be judged based on the quality characteristics required for financial statements. The items measured by fair value should be improved for their information quality.
2、当前的会计信息化理论研究多限于技术层面, 而忽视了信息化条件导致的会计理论设计基点的改变, 限制了会计的发展。会计信息化条件下可以建立内外结合的会计系统, 实现会计系统提供信息仓库平台、信息使用者自行析取所需信息的新模式, 从而引起会计理论的全面创新, 保证社会经济的高效运行。
2.Current theoretical research on accounting informationization is only limited to technical aspect, ignoring the change of basic point of accounting theory, and this affects the development of accounting. Accounting system which combined inside and outside factors can be established under the background of informationization，，，，meanwhile it can also help create a database platform and found a new mode in which users can actively take advantage of information. Accounting informationization will eventually bring forward an innovation of accounting theory, as well as ensure that social economy run efficiently.
3、本文对FASB和IASB的财务业绩报告项目进行了全面的梳理和评价。认为财务业绩报告项目的研究思路以及研究中重视理论研究和利用理论研究成果的做法值得借鉴, 在我国需要加强收益相关理论的研究; 会计准则国际趋同的背景下, 国家准则的制定仍应保持一定独立和自己特色; 虽然我国新会计准则体系在短时间内不会有较大的改动, 但收益报告改革的方向是报告全面收益, 有必要循序渐进地进行收益报告的改革。
3.This paper gives a detailed introduction of the FASB and IASB’s separate project and their jointly project on reporting financial performance. After that, it makes an overall review and a summary of enlighten from these researches, such as we could use the experience of the researches for reference, to some extent it is necessary to keep independent while establishing our accounting standards, and it also suggests proceeding in an orderly way and step by step on improving income reporting.
4、负债融资带来的股东-债权人冲突会引起股东-经理的资产替代与投资不足行为, 同时负债又可减少股东-经理冲突引起的过度投资行为, 而且不同期限结构的负债的代理成本存在差异。本文在系统回顾和评述现代公司财务学术文献中有关负债融资对企业投资行为影响的已有主要研究成果的基础上, 对该研究领域的未来发展方向进行了展望。
4.The stockholder-bondholder conflicts due to debt can lead to asset substitution and under-investment problem, while debt may reduce the over-investment problem arising from manager-stockholder conflicts. The agency cost arising from short-term debt is not the same as it arising from long-term debt. Based on the reviewing of the literatures relative to debt and investment behavior, this paper tried to give the direction in this research area.
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