译文（字数 4557）：

国际会计标准化的商业惯例

摘要

本文研究的目的是描述和总结会计准则如何促进管理决策和影响商业环境。统一的、规范的会计信息系统将导致新类型的分析和数据，而且可能从某些国家的商业管理中集成新指标。在本文研究报告中，作者尝试标记和评价国家会计规则和国际标准之间的差异，然后评估，并分析其对企业决策、管理绩效和经济环境在匈牙利的影响。财务数据是从公布的财务报表和匈牙利的商业信息数据库中取得。本文的样本包括65个国际标准的采用和260个当地会计规则的用户的公司。应用回归模型的结果支持更多的、更大的需求信息，保守的会计收益将在广泛持有的企业业绩评估刺激中采用国际会计准则。企业劳动生产率较低的产业同行间相比有更大的激励措施,应遵循会计标准化。

关键词:商业惯例;会计准则;标准化过程;经营绩效;比较研究;匈牙利

外文原文（字符数 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