譯文（字數 4557）：

國際會計標準化的商業慣例

摘要

本文研究的目的是描述和總結會計準則如何促進管理決策和影響商業環境。統一的、規范的會計信息系統將導致新類型的分析和數據，而且可能從某些國家的商業管理中集成新指標。在本文研究報告中，作者嘗試標記和評價國家會計規則和國際標準之間的差異，然后評估，并分析其對企業決策、管理績效和經濟環境在匈牙利的影響。財務數據是從公布的財務報表和匈牙利的商業信息數據庫中取得。本文的樣本包括65個國際標準的采用和260個當地會計規則的用戶的公司。應用回歸模型的結果支持更多的、更大的需求信息，保守的會計收益將在廣泛持有的企業業績評估刺激中采用國際會計準則。企業勞動生產率較低的產業同行間相比有更大的激勵措施,應遵循會計標準化。

關鍵詞:商業慣例;會計準則;標準化過程;經營績效;比較研究;匈牙利

外文原文（字符數 16510）：

Business Practice of International Accounting Standardization

abstract

The goal of this study is to describe and summarize how the accounting standards can promote managerial decisions and influence business environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. In this research paper the author try to sign and evaluate the differences between national accounting rules and international standards, then the valuing and analyzing their effects on business decisions, management performance and economic environment in Hungary. Financial data are from published financial statements and Hungarian Business Information database. My sample comprises 65 international standards adopting and 260 local accounting rules user firms. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization.

Key words: Business practice; Accounting standards; Standardization process; Management performances; Comparable research; Hungary