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会计论文外文参考文献

会计论文外文参考文献都有哪些呢?下面是我整理的会计论文外文参考文献,欢迎参考借鉴!

[1]徐静.我国企业社会责任会计信息披露探析[J].企业导报.2012(15) :22-25.

[2]张明霞.李云鹏.企业社会责任会计信息披露问题研究[J].经济研究导刊.2011(20):40-43.

[3] 路秀平.任会来.我国社会责任会计信息披露模式现实选择 [J]. 会计之友 (上旬刊).2012(12):89-92.

[4]马海波.英美社会责任会计信息披露特色比较研究[J].财会学习.2012(10):18-22.

[5]陈长宏.陈环.张科.论食品质量与食品安全性[J].现代农业科技.2013(12):112-114.

[6]黎勇平.企业社会责任会计信息披露与企业市场价值的相关性研究 [J]. 南华大学2012:33-34.

[7]刘勇.我国企业社会责任会计信息披露研究[D].西北大学 2013.

[8]周新颖.我国煤炭行业上市公司社会责任会计信息披露研究[D].南华大学 2011.

[9]刘尚林.公梅.企业社会责任会计信息披露模式的选择[J].财会月刊.2009(36):68-71.

[10]金曼.我国社会责任会计核算体系的研究[D].上海海事大学 2013.

[11]陈锡江.企业社会责任成本研究[D].西南财经大学 2010.

[1]吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研宄,2000(5):2-8.

[2]林钟高,郑军.基于契约视角的企业内部控制研究[J].会计研宄,2007 (10): 53-60.

[3]杨雄胜.内部控制理论研宄新视野[J].会计研宄,2005(07): 49-54+97.

[4]林斌,饶静.上市公司为什么自愿披露内部控制鉴证报告.一基于信号传递理论的实证研宄[J].会计研究,2009 (2): 45-52.

[5]刘志梧,许良虎.内部控制概念口径分析及内部控制评价指标框架构建[J].财会月刊,2012 (04): 52-53.

[6]池国华.中国上市公司内部控制指数的功能定位与系统构建[J].管理世界,2011(06):172-173.

[7]李斌.上市公司内部控制评价研究[J].统计与决策,2009(22): 176-178.

[8]孙志梅,李秀莲,王昕.基于AHP法的国有企业内部控制评价指标体系构建[J].财会通讯,2012 (19): 23-25.

[9]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研宄,2005(02):85-88.

[10]杨有红,毛新述.自愿性内部控制信息披露的有用性研宄[A].中国会计学会内部控制专业委员会.首届内部控制专题学术研讨会论文集[C].中国会计学会内部控制专业委员会,2009: 13.

[11]黄新銮,梁步腾,姚杰.中美内部控制法律框架的比较与借鉴[J].会计研宄,2008(9): 88-91.

免责声明:本文仅代表作者个人观点,与本网无关。

管理会计是指通过一系列专门方法,利用财务会计提供的资料及其他资料进行加工、整理和报告,并帮助决策者作出各种专门决策的一个会计分支,还在苦恼管理会计的论文参考文献搜索哪些比较实用,就看看我为你们搜集整理出来的管理会计论文参考文献实用范例吧,希望对你有帮助。

[1] 邓桂清. 走出财务管理、管理会计、成本会计内容重叠的困惑[J]. 中国集体经济. 2010(10)

[2] 刘明. 试析管理会计学科体系的重构[J]. 科技资讯. 2009(34)

[3] 胡玉明,叶志锋,范海峰. 中国管理会计理论与实践:1978年至2008年[J]. 会计研究. 2008(09)

[4] 宫昕璐,张媛. 管理会计理论研究综述[J]. 财会通讯(学术版). 2008(04)

[5] 高晨,汤谷良. 管理控制工具的整合模式:理论分析与中国企业的.创新--基于中国国有企业的多案例研究[J]. 会计研究. 2007(08)

[6] 余绪缨. 关于培养高层次管理会计人才的认识与实践[J]. 财会月刊. 2007(22)

[7] 余绪缨. 管理会计学科建设的方向及其相关理论的新认识[J]. 财会通讯(综合版). 2007(02)

[8] 于增彪,王竞达,袁光华. 中国管理会计的未来发展:研究方法、热点实务和人才培养[J]. 首都经济贸易大学学报. 2006(01)

[9] 郝桂岩. 对管理会计规范化的几点思考[J]. 财会月刊. 2005(27)

[10] 李艳. 管理会计规范化的本质研究[J]. 特区经济. 2005(07)

[11] 颉茂华. 管理会计理论框架及其要素的构建[J]. 财会通讯(学术版). 2005(05)

[12] 王斌,高晨. 论管理会计工具整合系统[J]. 会计研究. 2004(04)

[13] 余绪缨. 现代管理会计新发展的主要特点[J]. 财会通讯. 2004(05)

[14] 余绪缨. 现代管理会计研究的新思维[J]. 财务与会计. 2004(02)

[15] 胡玉明. 管理会计发展的历史演进[J]. 财会通讯. 2004(01)

[16] 杜颖,张佳林. 经济增加值在企业业绩评价中的应用[J]. 财经理论与实践. 2003(01)

[17] 《管理会计应用与发展典型案例研究》课题组. 我国集团公司预算管理运行体系的新模式--中原石油勘探局案例研究[J]. 会计研究. 2001(08)

[18] 王斌,李苹莉. 关于企业预算目标确定及其分解的理论分析[J]. 会计研究. 2001(08)

[19] 《管理会计应用与发展的典型案例研究》课题组,林斌,刘运国,谭光明,张玉虎. 作业成本法在我国铁路运输企业应用的案例研究[J]. 会计研究. 2001(02)

[20] 胡玉明. 21世纪管理会计主题的转变--从企业价值增值到企业核心能力培植[J]. 外国经济与管理. 2001(01)

论文题目:试论市场经济条件下的企业财务管理方向摘 要随着社会经济的高速发展,知识经济的到来极大了提高了社会生产力,也给企业带来了无限的发展机会。如何在优胜劣汰的市场竞争中实现企业经营规模的快速扩大和经济效益的高速增长,除了选择风险小、盈利性强的投资项目和采用先进的科学技术外,加强企业的内部会计控制是关键。进一步认识企业内部会计控制对企业加强经营管理,提高经营效率的重要意义, 构建企业内部会计控制体系是新《会计法》《内部会计控制规范———基本规范(试行)》等法规对企业提出的重要任务之一,也是企业适应新的竞争形势、防范经营风险的迫切需要。构建企业内部会计控制体系必须对企业内部会计控制的目标、内容、方法等问题进行深入研究, 分析其存在的问题及原因,从而有针对性地提出具体的完善措施关键词: 内部会计控制; 存在问题; 完善措施with the high-speed development of social economy, the arrival of the kownledge economy has improved social productivity greatly, have brought the limitless development opportunity to enterprise too. How to realize the fast enlargement of enterprise's business scale and high growth of economic benefits in the market competition of selecting the superior and eliminating the inferior, choose risk little, profitability strong investment project and adopt advanced science and technology, it is a key to strengthen the accounting control in the enterprise. Accounting control strengthens management and administration to enterprises to further know inside enterprises, improve the important meaning of business efficiency, construct inside enterprises the accounting control system is a new " accounting law " <>Wait for regulation to important task that enterprise put forward one of, it is enterprise that meet new competition situation, urgent need to take precautions against business risk too. Construct enterprise accounting control system must problems such as accounting control goal, content, method,etc. further investigate to enterprise, analyze its existing problem and reason, thus put forward the concrete completion measurekeyword : Internal accounting control; The problem exists; Improve the measure现代企业是产权清晰、权责明确、政企分开、管理科学的相对独立的法人实体和市场主体。随着我国现代企业制度的探索和实践的深入,现代企业的财务管理日益重要,成为企业经营管理的核心。由于受计划经济体制的影响,我国现代企业财务管理基本上仍属于以费用核算为主的报表型财务管理,难以适应现代企业生存和发展的需要,因而全面提升现代企业财务管理水平,已是形势发展的必然。本文拟从以下几方面对现代财务管理发展方向略予论述。一、市场经济条件下财务管理的重要地位在任何条件下,企业一旦成立,首先要考虑的问题是如何在竞争中求得生存和发展,这也是企业管理的总目标。企业为了实现自己的总目标,必须通过财务管理在以下三方面作出承诺和保证。1.力求保持以收抵支和偿还到期债务的能力,减少破产的风险,使企业能够长期、稳定、持续地生存下去,是对财务管理的第一个要求。2.投入经营资金就必须筹集企业发展所需的资金,这是对财务管理的第二个要求。在激烈的市场竞争中,一个企业如果不能提高产品和服务质量,不能扩大自己的市场份额,不能发展自己,就会被其他企业排挤出去。企业的发展同时也集中表现为扩大收入,其中根本途径是生产市场需要的产品,提高产品质量,扩大销售的数量,这就必须投入资金。3.财务管理的责任就是通过合理、有效地使用资金使企业获利,这是对财务管理的第三个要求。企业必须能够获利,才有存在的价值;只有获利,才有发展的可能。不难看出,只有当财务管理达到上述三方面的要求,企业的总目标才能实现。所以企业管理必须以财务管理为核心,以资金管理为中心。我国企业财务管理可以归纳为两个主要特点:第一,随着我国金融市场的逐步发展,企业财务管理内容变得更加丰富,比如在资金筹集问题上,所选择的方式会因为品种的多样性而灵活机动。第二,我国企业财务管理在投资、筹资以及收益分配等主要工作上不够完善,日常财务管理工作一直是资金管理的“主旋律”。造成这一现象的原因除了与企业所处的客观经济环境有关外,可能与认为投资、筹资以及收益分配等是涉及企业经营发展的大事,单单依靠财务部门很难完成有关,也有可能有些人把财务工作与会计工作混淆起来有关。二、财务管理的发展命脉及中国加入WTO后面临的新形势传统意义上的财务管理是一项实践活动,无疑有着与人类生产活动同样悠久的历史。但现代意义上的财务管理无论就其实践还是就其理论发展而言,都只是近百年的事情。早在l5世纪,商业发达的地中海沿岸城市就出现了有社会公众入股的城市商业组织。商业股份经济的初步发展,要求企业做好资金筹集、股息分派和股本管理等财务管理工作。到了20世纪初,由于股份公司的迅速发展,许多公司都面临如何为扩大企业生产经营规模和加速企业发展筹措所需资金的问题,这种状况一直延续到2O世纪2O年代末。近代、现代西方财务管理的发展,在不同时期表现出不同的特征。其发展过程基本上可以划分为以下三个主要阶段:1.筹资财务管理阶段。2O世纪3O年代的大危机使得破产倒闭的企业空前增多,于是企业财务管理重点迅速转移到破产与重组以及公司偿债能力的管理上,财务管理的主要任务是如何为公司的组建和发展筹集所需要的资金。这一时期财务管理的重点是企业与外部市场之间的财务关系处理。2.外部财务管理阶段。2O世纪5O年代后期,企业财务管理的焦点开始从外部转向内部,企业财务管理决策成为公司管理的重心,人们将计算机应用于财务分析的财务规划,以及现金、应收帐款、存货、固定资产等的日常管理,各种计量模型也得到日益广泛的应用。导致这一变化的主要推动力量,是第二次世界大战以后,激烈的市场竞争对企业内部管理带来的巨大压力。3.投资财务管理阶段。到了20世纪6O年代后期和2O世纪7O年代,财务管理的重心又重新从内部向外部转移,结构和投资组合的优化,成为这一时期财务管理的核心问题。而2O世纪8O年代以来通货膨胀及利率的多变、金融市场的迅速发展、计算机的广泛应用、市场竞争的白热化、企业集团化和国际化等,使财务管理面临新的挑战。加入WTO,对我国社会经济各个方面带来很大影响。我国企业在这变化着的环境中如何适应和发展,在企业管理中占据着重要位置的财务管理应如何调整、变革以适应未来这一形势,这又是财务管理面临的新的挑战。如果充分发挥了财务管理工作的作用,则在投资收益方面会以较小风险取得较大收益;在融资决策方面,使企业勇于开拓进取,合理有效地利用外资;在日常资金营运方面,可保证销售收入及时收回,保证企业的固定资产和流动资产高效使用,从而保证企业在国际竞争中得以生存和发展。三、面对新形势,全面加强和发挥财务管理的作用(一) 更新理财观念,建立现代企业理财文化在现代企业制度下,企业要建立真正独立的适应市场经济的财务管理体制。企业管理人员及普通员工都要彻底更新旧的理财观念,按照市场经济的发展要求建立现代企业制度下的财务新观念。企业职工只有更新理财观念,在企业内部建立现代企业理财文化,才能在工作中发挥主观能动性和创造性,寻找新的突破口,为现代企业的生存和发展拓展空间,把企业办成一个管理严谨、经营稳健、实力雄厚和效益优良的现代企业。理财观念的更新重点在于:1.更新财务管理基本目标的观念。财务管理的基本目标应是“财富最大化”,而非“利润最大化”。从企业的内部管理来看,“财富最大化”目标能方便和合理地解释现代企业稳健经营、追求利润的管理要求,有利于强化内部管理和业绩考核。而传统的“利润最大化”则存在未能有效地考虑风险及只能重视短期行为而忽视长远发展等问题。“财富最大化”考虑了取得报酬的时间因素,考虑了货币的时间价值以及风险和报酬之间的关系,克服了企业在追求利润时的短期行为,日益得到了企业界的认同。2.将“风险”管理纳入现代企业财务管理之中。企业财务管理应从各类财务信息及深入的财务分析等专业角度,对各类风险给予评价和估算。通过资产负债表管理、预算管理、风险资产配置、盈利预测分析、业绩评价等财务手段,对业务经营活动进行于预和控制,以维护现代企业的正当权益。3.建立“全员理财”的现代企业理财文化。现代企业财务管理应适应现代企业制度的需要,建立有效的“全员理财”的现代企业理财文化,使理财观念深入到各部门、各岗位每一员工理念之中,使财务管理渗透到企业经营过程中的各个领域,有效降低成本,全面提高企业的竞争力。(二) 财务管理的对象是资金循环和周转。因此,围绕资金管理应该做到:1.选择筹资渠道,降低资金成本。筹集资金,不仅要研究资金的数量和时间,而且要选择经济方便的资金来源,更重要的是考虑合理的资金结构,以求达到资金渠道和筹资方式的最优组合。2.把握资金使用的方向。财务管理不仅要为企业管理提供信息资料,而且要利用自身的管理职能参与企业经营决策。如在项目可行性研究中,通过对不同方案进行分析和评价,为企业选择风险小、利润大的决策方案,确保资金使用的合理和科学,提高资金利用率,保证经营目标的实现。3.压缩成本、费用支出,加强应收帐款的回收力度。应收帐款居高不下。企业风险程度会加剧,只有通过压缩成本、费用支出,加强应收帐款的回收力度,企业资金紧张的状况才会得到缓解。4.现金流量管理的加强。表现在企业对应收帐款管理、原料物资合理库存、设备购置与管理等方面的细致工作。所以必须做好资金的流动性、安全性和收益性的协调关系。(三)财务管理的工作方式和组织机构合理化有利于提高财务管理工作的效率和水平企业财务管理的工作方式在市场经济体制下表现为现代化、信息化的模式。在加入WTO的经济环境中,资金运动从物资运动中独出来,财务管理主动地支配企业再生产过程,引导企业生产提供市场需要的产品和服务.灵活地进行各类有利可图的投资,并根据市场需求灵活地调度资金,最大限度地实现企业价值增值。我国企业传统的财会合一的机构设置,往往导致财务管理和会计核算职责不明确,其实这二者既相互联系,又有不同的职能,因此应分别设立在财务部门内可再分设与财务管理相关的部门,以便及时准确地将各项财务信息上报主管人员,提高财务管理效率,使财务管理工作真正贯穿整个企业生产经营活动的事前、事中、事后的全过程。四、及时沟通企业内部信息,形成财务管理良性循环许多企业在组织机构及职能设置上是生产、供销、财务等方面各自独立,内部信息不能及时地沟通,财务部门仅仅被看作是专司“簿记”职能的部门,只能被动地记帐、算帐,违背了“财务管理是企业管理中心”的原则,削弱了现代企业的竞争能力。例如,企业的生产管理部门可能为追求产量,生产出大量的产品,造成积压;原材料供给部门可能只管采购高质量的原材料,从而提高了产品成本(或片面强调节约采购费用而一次大量购货,造成资金大量占用,仓库管理费用增加);销售部门可能会因为合同订得很满而沾沾自喜,却全然不考虑能否按时交货(提供劳务)、按时收回货款等。如此,必然给企业带来不可估量的损失。再如,系统集成商从软件开发、硬件发货、组装、调试、试运行到终验各个过程的信息,应及时反馈到财务部门,以便财务部门根据实际情况做出付款及回款计划,有效地运用资金和确定筹资规模。同时,由于税务核查时,基于有关费用的限制,税务人员不可能到工程现场观察工程的进度,因此,计税的依据便完全依赖于合同。而实际的情况是,工程由于多方面原因可能未按合同完成,此信息未能及时传到财务部门,造成企业提前纳税或多纳税,影响企业资金周转。如果各部门能互通信息,让财务管理渗透到产供销各个领域,使财务管理从被动应付和机械算账转为超前控制和科学理财,可以有效地避免损失的发生,提高资金的运用效益。五、决策者的重视和财务人员的素质是做好财务工作的保证企业决策者应主动支持财务工作,关心财务工作,为财务人员最大限度施展才华铺路搭桥,使财务人员在加强企业管理中发挥作用。企业决策者应定期或不定期对企业经营状况、资金流向进行分析,从而做到科学合理地决策,使企业在激烈的市场竞争中立于不败之地。财务工作人员不仅要熟悉财会业务,还要经常学习财务的新知识和新技术,了解金融法律等相关知识,实现会计工作的规范化、科学化和现代化。同时还要加强财务监督及提高自身法制观念,使企业内部财务管理更加制度化、规范化。另外,在新形势下,企业所面临的环境更趋复杂,多数企业的财务管理人员将无法胜任新环境下的财务工作。人才是最关键的资源。因此对财务管理人员进行有针对性的培训是有必要的。其最主要的目的是提高企业财务管理人员适应国际财务环境的能力。通过对财务管理活动在企业运行的各方面的分析,可以说,做好财务管理工作对企业来说是重中之重。[参考文献]1、宋希亮.强化企业财务监督机制措施的几点看法。财务与会计。2005年第6期.2、杨有红.企业内部控制框架——构建与运行。浙江人民出版社。2001年11月.3、鄂秀丽.企业财务风险的控制方法。财务与会计。2005年第7期.4、葛家澍,杜兴强.当代财务会计的发展趋势,财会通讯,2003(10),P5.5、蒋燕辉.会计监督与内部控制[M].北京:中国财政经济出版社,2002.6、邓春华.《财务会计风险防范》,中国财政经济出版社 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Electronic Data Processing (EDP) ManagersCalifornia Occupational Guide Number 348Interest Area 111995 THE JOBIn every industry there is need for managers to plan and direct the activities of all organizational functions. Industries that use computers employ ELECTRONIC DATA PROCESSING (EDP) MANAGERS to control the various activities related to the operation of the firm's mainframe computer or its client-server network, as well as all of the peripheral equipment. Major users of EDP systems are banks, public utilities, transportation and insurance companies, large manufacturing firms, and government and educational establishments. Computer equipment manufacturers and independent computer service firms also operate computer centers on a fee or contract basis. While the EDP unit often operates as an independent center, serving all departments of the establishment under an executive officer, it is often attached to another department, such as some firms, an EDP Manager may be responsible only for computer production: data entry, data control, equipment scheduling, and quality control. In such firms, another EDP Manager takes care of programming, program maintenance and systems analysis functions. Frequently, however, the EDP Manager is in charge of all of these head of computer production units, EDP Managers plan and direct the operation of the electronic data processing equipment, and select, train, supervise and evaluate the work of the computer operations staff. In planning the work of the department, EDP Managers evaluate the relative importance of various projects and determine job priorities. They review the requirements of each project, assign machine time and personnel to complete it, and coordinate all projects to produce a continuous work flow and meet deadlines established by management of user departments. Since idle machines are expensive to the organization, one of the prime responsibilities of the EDP Managers is the effective utilization of all data processing equipment through their departments encompass programming and systems analysis, EDP Managers generally review and approve all systems charts and programs prior to their implementation. They may also spend much time with the analysts working out the requirements of a proposed job, defining the problem and developing the program. If the EDP Manager is not directly responsible for new programs, he/she is usually consulted about the data operations or other aspects of a new program, and may confer with programmers and analysts regarding program problems that arise during a machine CONDITIONSEDP Managers work in well-lighted and well-ventilated rooms. However, the temperature where the data processing equipment is located is kept lower than normal in order to counteract the heat generated by the machine operations. EDP Managers are exposed to noises in the room from the low hum of the tape or disc drives to the high-speed sound of the printers. Meeting deadlines, satisfying the demands of user departments, and solving personnel problems are potential causes of stress in this occupation; therefore, EDP Managers should have emotional stability and patience as well as organizational ability. Effective job performance generally requires that EDP Managers be able to stand and move about with ease and have mobility of arms and hands. Good vision is essential since this job demands considerable reading and other close OUTLOOKThe following information is from the California Projections of Employment published by the Labor Market Information Division. It includes Engineering, Mathematical and Natural Sciences number of workers in 1990 53,040Estimated number of workers in 2005 64,830Projected Growth 1990-2005 22%Estimated openings due to separations by 2005 14,230(These figures do not include self-employment nor openings due to turnover.)Even though more organizations are acquiring computers or enlarging their existing facilities, refinements in equipment and production methods which increase the output of the machines, may actually lessen, rather than increase the need for managers. The trend of large firms to consolidate their activities into regional service centers will also limit the growth of this occupation. However, because of industry expansion, there will continue to be a need for EDP Managers, especially those who stay abreast of technological changes. Most of the openings that will occur will be filled from within the , HOURS, AND FRINGE BENEFITSEDP Managers' salaries tend to vary widely in line with such factors as the nature and size of the employing establishment, the level of the position and the degree of responsibility entailed. Salaries also vary depending upon the type of installation, ., utilizing a single computer manufacturer's line or using various computers manufactured by different companies. Beginning salaries start at approximately $2,500 to $4,000 per with experience may earn from $3,700 to $6,500 or more per month. Highly experienced individuals may earn up to $8,500 or more per month. Managers working for the State of California start at about $4,000 per month, and may promote to manager IV, which has a maximum salary of $6,404 per month. Those who have the higher salaries are generally responsible for directing programming and systems analysis as well as EDP operations. The work week is nominally 40 hours; however, most data processing managers find it necessary to work overtime to handle peak workloads and to compensate for unavoidable delays in the regular benefits usually include paid vacation a year, paid holidays, sick leave and health benefits. Some organizations provide a retirement and profit-sharing REQUIREMENTS AND TRAININGMost employers require EDP Managers to have a bachelor's degree in business administration, engineering, or computer science. Three to five years experience in data processing is usually required of EDP Managers. Demonstrated supervisory ability, along with the required experience and training is highly desirable. Managers should be familiar with program languages such as COBOL or FORTRAN. In most establishments, a broad knowledge of the firm's activities, gained through experience in accounting production, inventory control, or other specialized activities is considered an asset when combined with EDP of the evolving nature of EDP programming and equipment, it is important that the EDP Manager engage in continuing self-education. Several lines of advancement may be open to the EDP Manager depending on the organizational structure of his firm. Where systems and procedures functions are separate from machine operations, management of this overall planning unit may constitute a promotion. If the EDP unit is a part of the accounting department, the manager may advance to chief accountant or controller provided he has the necessary accounting background. Elsewhere, the EDP Manager may be in line for promotion to other managerial or administrative posts since directing data processing activities provides the opportunity to become familiar with most of the firm's activities. Furthermore, as the job of the EDP Manager grows in complexity and scope, these constitute an upgrading in itself with no reassignment of duties.

审计会计论文英文参考文献

legislation, accounting supervision research References[1] ZHAO Yu-min, "measures to strengthen accounting oversight", "Finance and Accounting Forestry", 2002 10;[2] Huzhou City Department of Finance Task Force, "to strengthen the supervision of the work of the city accounting Suggestions", "Zhejiang taxation and accounting", 2003 2;[3] ZHOU Li-jun, "On the accounting supervision and operational requirements", "Financial Theory and Practice", 2001 7;[4] Jian-Ping Gu, "On improving the mechanism of internal accounting supervision," "Accounting Research", 2001 10[5] high-bin. "China formulation and development" [J]. "Accounting research", 2005: (8).[6] Chen Ping. "Comment on" Accounting Law> thinking of a number of issues "[J]," Friends of accounting ", 2005: (12).[7] Zhang Li. "On further amendments and improvement" [J]. "Journal of Zhongnan University of Economics and Law", 2006:5)[8], "Economic Law" (second edition): Jing Pan as editor-in-chief, Central Radio and Television University Press, in March 2000 the second edition:[9] ZHAO Yu-min, "Finance and Accounting Forestry", "measures to strengthen accounting oversight", 2002 10;[10] "Zhejiang taxation and accounting," Finance Research Group Huzhou City, "to strengthen the supervision of the work of the city accounting Suggestions", 2003 2;[11] ZHOU Li-jun, "Financial Theory and Practice", "On the accounting supervision and operational requirements", 2001 7;[12] Jian-Ping Gu, "Accounting Research", "On improving the internal accounting supervision system", 2001 10[13] Zheng Sheng Zhi: "Financial management of administrative departments and institutions and Countermeasures", "Fujian accounting", 2003, 2[14] Song Xin: "The weakening of internal accounting supervision of the causes and preventive measures", "Shandong Architecture", 2000, 3 Oversight" This concept has long existed, but today it's the connotation and extension of understanding has resulted in huge differences. This is largely the impact of the supervision of the progress of theoretical research, as well as supervision of accounting theory of constraints to guide practice. To a precise definition of "accounting supervision", it must be clear, "supervision" in the understanding of the principles of supervision and specific monitoring will be the main economic environment, object, purpose and ways to link analysis, in order to reach the right conclusions and to resolve the accounting issues arising in the provision of a series of ideas.

手里有大把的哦,你什么时间要呢,可以

同学你好,很高兴为您解答!

中国证监会联和财政部于2003年底联合发布了《关于证券期货审计业务签字注册会计师定期轮换的规定》,以强制轮换主审会计师的方式,力促提高上市公司审计质量。并且中国注册会计师协会与2006年2月15日颁布了《会计师事务所质量控制准则第5101号——业务质量控制》和《中国注册会计师审计准则第1121号——历史财务信息审计的质量控制》,标志着我国审计理论界和实务界提高会计师事务所质量控制的决心。会计事务所质量控制是会计事务所内部控制体系的重要组成部分,下面我们从各国会计事务所审计质量控制规范来探讨我国的会计事务所审计质量控制准则。

一、各国审计质量控制规范的比较

国际会计师联合会(IFAC)所颁布的第220号国际审计准则《审计工作质量控制》;美国注册会计师协会所属的质量控制准则委员会(QCSC)颁布的第1号质量控制准则公告《质量控制九条要素》(1996年,AICPA所属的审计准则委员会(ASB)将质量控制要素减为5条,并从1997年起施行至今);英国会计职业团体发起成立的会计基金会下设的审计实务委员会(APB)于2002年颁布了英国《审计准则第240号——审计工作的质量控制(SAS240)》,但从2004年12月15日起采用国际通行的《审计准则第220号——审计以往历史财务信息时的质量控制(IAS220)》以及《质量控制准则第1号——承接业绩审计、历史财务信息复核和其他鉴证及相关服务业务的会计师事务所的质量控制(ISQC1)》;澳大利亚注册会计师协会(ASCPA)颁布的第206号审计准则《审计工作质量控制》;我国在1996年底颁布了《中国注册会计师质量控制基本准则》,并于2006年2月15日颁布了《会计师事务所质量控制准则第5101号——业务质量控制》和《中国注册会计师审计准则第1121号——历史财务信息审计的质量控制》,希望通过对会计师事务所的质量控制来保证注册会计师的执业质量等均对会计师事务所质量监控做出了严格的规定,具体如下表所示。

1.由表中我们可以看出,IFAC、ASCPA和CICPA所颁布的审计工作质量控制准则均从会计事务所与审计项目两个层次上来制定了审计质量控制政策和程序;而ASB、APB则只从会计事务所层次上制定了审计质量控制准则,他们认为会计事务所审计质量控制与审计项目质量控制是不可分割的整体。

2. ASB、APB、IFAC、ASCPA和CICPA对同一要素的表述存在差异,其原因或者是使用概念不一致,或者是涵盖的内容不一致。如IFAC所称的“职业要求”,ASB称为“独立、客观、公正”,APB称为“职业道德”,ASCPA称为“职业胜任能力”而我国注册会计师协会称为“职业道德规范”。

3. ASB颁布的质量控制要素对制定国际审计工作质量控制准则有直接的影响,因此对APB、ASCPA和CICPA的制定也有重要影响。

4.各国的会计事务所质量控制准则是动态的发展过程,不是一成不变的。如我国的原审计准则关于会计师事务所质量控制的要素有:职业道德原则;专业胜任能力;工作委派;督导;咨询;业务承接;监控。审计项目的质量控制的因素是指导、监督和复核。新审计准则对会计师事务所的质量控制制度增加了许多新的内容,其要素包括:对业务质量承担的领导责任;职业道德规范;客户关系和具体业务的接受与保持;人力资源;业务执行;业务工作底稿;监控。在历史财务信息审计的质量控制中,新审计准则强调从以下几方面加以规范:对审计质量承担的领导责任;职业道德规范;客户关系和具体审计业务的接受与保持;项目组的工作委派;业务执行;监控。由此可见各国要结合自己的实际情况制定符合各自国家的、易懂的、可接受的质量控制准则。IFAC制定的准则不可能涵盖各个国家的方方面面。

5.从表中我们可以看出各国会计事务所都重视审计人员的工作管理,强调对注册会计师的雇佣、督导、分派等方面的内容,树立全面质量管理的现代化观念;内容上注重对注册会计师的职业道德建设、胜任能力的检测,认为独立、客观、公正是注册会计师具备的不可或缺的职业操守;也都重视业务承接与监控,认为控制业务承接是防范风险的第一道防线。

二、我国会计事务所审计质量监控机制

从上文各国会计事务所质量监控准则比较,我们了解了各个国家会计事务所质量控制的相同点和异同点,为更深刻的了解我国会计事务所审计质量控制奠定了基础。我国新发布的注册会计师执业准则体系中与会计师事务所的质量控制直接相关的准则包括《中国注册会计师审计准则第1121号——历史财务信息审计的质量控制》和《会计师事务所质量控制准则第5101号——业务质量控制》两部分。这两个准则是对会计师事务所制定和实施质量控制制度的重要规范。前者主要针对历史财务信息审计业务的质量控制,即审计项目的质量控制,它体现了对审计项目的质量控制制度的制定与实施的具体要求;后者针对的是会计师事务所的全面质量控制,它是会计师事务所全部业务质量控制制度的制定与实施的直接依据。

1.全面质量控制。会计事务所质量控制制度,是指会计事务所为了确保审计质量符合独立审计准则的要求而制定和运用的控制政策与程序。会计事务所全面质量控制包括全面控制政策与控制程序,其中控制政策是会计事务所为了确保审计质量符合独立审计准则的要求而采取的基本方针及策略;控制程序则是会计事务所为了贯彻执行控制政策而采取的具体措施及方法。全面质量控制政策指导和约束着控制程序的制定及运用,而全面质量控制程序则是事务所根据具体情况而制定的,目的是为了贯彻执行全面质量控制政策。由于各个事务所所处的具体经营环境不同,全面质量控制程序也就比较具体和多样化,不同的会计事务所也可以从其自身的特点决定其质量控制政策,但都应包含质量控制基本准则所规定的以下七个方面:对业务质量承担的领导责任;职业道德规范;客户关系和具体业务的接受与保持;人力资源;业务执行;业务工作底稿;监控。

2.项目质量控制。在具体审计项目的工作开展之前,负直接责任的注册会计师必须对全面质量控制政策和程序相当了解,判断并选择适用于本项目的控制政策和程序,并将其体现在总体审计计划和具体审计计划中,而当审计计划不适应变化的环境时可以适当的修改审计计划。保证审计项目按照计划进行的项目质量控制手段包括对审计质量承担的领导责任;职业道德规范;客户关系和具体审计业务的接受与保持;项目组的工作委派;业务执行;监控,虽然与全面质量控制有所重复,但这是对审计项目质量管理角度而言的。

这两个层次的质量控制是相互联系、缺一不可的,项目质量控制是全面质量控制的具体化,只涉及控制程序即具体的控制措施与方法,主要是针对各审计项目审计人员工作的质量进行控制,是全面质量控制的内容的进一步补充,而全面质量控制是针对会计事务所所有的业务。

三、完善我国会计事务所质量控制制度的具体措施

1.建立和完善会计师事务所人员录用、后续教育及工作委派制度。每个会计师事务所应该结合本会计师事务所的特点和实际情况,借鉴国内外同行的做法,来提高注册会计师的综合素质,其中人才选聘是保证专业胜任能力的首要环节,如在“德”与“才”孰重的问题上更偏重德;后续教育是提高专业胜任能力的有效手段,如可以建立三级培训体系,即审计员的初级培训、经理人员的中级培训、事务所管理层的高级培训;工作委派是提高人力资源使用效率的关键,如要考虑审计项目的特点,“人尽其才”重视人力资源的高效率使用。

2.重视会计事务所审计质量控制中的督导和咨询的作用。督导是对各层次的审计工作进行指导、监督和复核,即在审计计划和审计实施阶段对审计质量进行事前、事中和事后的指导、监督和复核。指导有两层含义:一是在工作委派之前,委派者根据被委派工作所需的专业胜任能力来遴选被委派者;二是在工作委派之后,委派者基于其承担的责任,不能放任不管,需要指导被委派者开展工作。监督是与指导同时进行的,在审计工作小组开始工作后,委派项目负责人的事务所负责人,需要经常查询其工作情况,使其工作能按照质量控制标准的既定要求进行。复核主要是对工作底稿进行的。而咨询是指各级审计人员在审计过程中遇到困惑、疑难的专业问题或复杂的法律责任时,不能凭主观臆断,而要向事务所内或所外的专家请教,它是审计实施阶段保证审计质量的重要手段。

3.加强会计师事务所分类管理的制度。将会计事务所分类管理制度纳入质量控制机制体系之中。目前,我国的会计师事务所按照有无审计上市公司的资格分为有上市公司审计资格和无上市公司审计资格两类。其中,有资格审计上市公司的会计师事务所的责任比无资格的会计师事务所所担负的审计责任要大的多,影响面也广的多。因此,按照重要性原则和实质重于形式原则,我们完全应该加强对有审计上市公司资格的会计师事务所实行更为严格的控制。尽管中国注册会计师协会已经成立了注册部、监管部,但是出于更为完善的角度考虑,还应当成立一个单独的“会计师事务所部”专门对会计师事务所进行监督和管理。

4.三级复核制度。三级复核制度,即事务所项目负责人、主任会计师和注册会计师对具体项目工作底稿逐级审查,最后签发审计报告的制度,其中执行项目外勤工作的助理人员、一级复核人员及二级复核人员的收入与项目适度关联,但三级复核人员的收入不与项目挂钩以保证三级复核人员的独立性。

5.推进会计事务所体制改革。我国会计事务所易采用有限责任合伙制,即会计事务所以其全部资产对其债务承担有限责任,但是各合伙人对个人执业行为承担无限责任,合伙人之间不相互承担连带责任,这样有利于提高注册会计师的风险意识,从而增强注册会计师提供高质量审计服务的压力和动力。

笔者认为:各个会计事务所要深刻理解新的审计质量控制准则,结合自己的实际情况,建立符合自己特色的审计质量控制标准,并在事务所内部培育以质量为导向的内部文化,向全体人员强调审计质量控制政策和程序以及实现审计质量控制目标的重要性。

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中英会计本科毕业论文

谁能帮我写一份会计学本科毕业论文

会计专业毕业论文怎么写

会计专业毕业论文怎么写呢,具体的写作步骤是怎么样的,大家需要了解一下吗?下面是我为大家收集的关于会计专业毕业论文怎么写,欢迎大家阅读借鉴!

会计论文和其它专业的论文一样,都需要经历一下几个写作阶段:

(1)拟定选题与写作计划;

(2)草拟大纲;

(3)写作初稿;

(4)二稿;

(5)论文定稿。

论文验收与答辩阶段属于最后一个阶段,其主要任务是验收论文和组织答辩,决定学位的授予。

论文是一般毕业论文由标题、摘要、正文、参考文献等4方面内容构成,会计论文也是如此。接下来我们就详细地讲讲会计论文的结构和写作内容:

1、标题

论文的标题给人对这篇论文的第一印象,而第一印象的好坏往往影响着对论文质量的判断,因此要精心设计。一篇论文,有无兴趣让人读下去,题目十分重要。标题是否吸引人,往往影响着对这篇文章的内容的关注程度。

选题和标题不一样,选题是确定论文写作的大概方向,一般都是通过论文展现。对于标题的要求,概括起来有三点:一要明确。要能够揭示论题范围或论点,使人看了标题便知晓文章的大体轮廓、所论述的主要内容以及作者的写作意图。二要简炼,论文的标题尽量简短形象,让人一目了然。三要新颖。标题和文章的内容、形式一样,应有自己的独特之处从而激起读者的阅读兴趣。

2、摘要

摘要反映了内容的梗概,其写作要规范,要求简洁明了,能概括地、不加注释地表述写论文的目的、内容、方法、结果或结论。摘要不要分段落,尽量用通俗的语言。一般一篇4,000~8,000字的论文,其摘要部分在100字以内。

3、毕业论文关键词

每篇论文(字数在4,000-8,000字之间),有关键词3-8个之间;一般5,000字左右的论文有3-4个关键词即可。关键词一般是在论文题目或要点中反复出现的词。

4、引言或引论(即开头)

这部分是引导读者理解论文部分,所以其地位十分重要,一定要引起论文写作者的重视。

一般对于初学写论文的学生宜采用直接切入式开头,引言部分的论文写作应涉及到以下几个内容:

(1)选题的'原因和意义,有时还要简要介绍前人的研究状况;

(2)主要的研究方法;

(3)介绍论文的内容;

(4)论文的不足与创新之处。

5.毕业论文正文的写作

毕业论文写作的内容和结构应符合以下三个要求:

(1)论题集中,重点突出。一篇论文应围绕论题展开,要对内容进行合理的筛选。文章的每一部分内容,每一段内容之间要各有侧重,不能来回交叉、重复。一篇论文一般性论述应少一些,着重论述论题的重点。

(2)论文写作思路应顺畅,语言通畅。论文的各部分之间的内容应存在逻辑联系,不能相互割裂。正文论文的最基本的结构如下:一是提出问题(现状及存在的问题);二是分析问题(引用大量案例来分析为什么存在这些问题,原因何在);三是解决问题(对策和建议部分)。三个部分内容衔接紧密,围绕中心议题来展开论述。

(3)论文写作理论应联系实际。会计论文一定要理论与实践相结合,运用大量案例的文章才更显生动,更具价值。

6.结尾

这一部分主要提出下一步的研究方向,或者此论文可能带给人们的启示或借鉴。简单的几句话即可概括,但不要重复论文正文的内容

7、参考文献

参考文献重要的是它的格式,不同类型的文献都存在着差别:

期刊:作者。文章题名[J].刊名,年,卷(期):起止页码。

着作:作者。书名[M].出版地:出版者,出版年。起止页码。

报纸:作者。文章题名[N]报纸名,出版日期(版次)。

电子文献: 作者。文章题名[J/OL]或[EB/OL].网址,发表或更新日期。

要提高毕业论文的质量,不仅要遵循一定的选题思路,做好选题,还得按要求规范论文写作。以上就是会计本科毕业论文怎么写的详解,希望对你有所帮助。

50. 提高企业集团资产运用效率问题的探讨(字数:7491,页数:09) 51. 浅论关联方交易审计(字数:7123,页数:10) 52. 对加强企业集团货币资金内部控制的思考(字数:7032,页数:09) 53. 论企业应收账款的管理(字数:7318,页数:11) 54. 现代企业制度下内部审计的作用(字数:13893,页数:14) 55. EVA在我国企业的应用价值研究(字数:14509,页数:27 ) 56. 山东如意集团投资价值分析报告(字数:8304,页数:20) 57. 对我国上市公司财务报表舞弊的思考(字数:7865,页数:10) 58. 关于电缆业库存成本控制对策探讨——以珠海某电缆公司为例进行探讨(字数:9247,页数:14) 59. 审计风险成因及其防范问题研究(字数:7520,页数:12) 60. 现代企业会计内部控制浅析(字数:6397,页数:09)

中西方环境会计论文英文参考文献

我是在VIP英语论文找他们帮忙的,半个月的时间就帮我搞定了,之后导师要什么参考文献,数据演示和截图,他们都给我搞好了,觉得服务挺周到的,呵呵wqtedlmapz

提供两个外文链接。希望有用

Accounting, the Environment and Sustainability(会计、环境与可持续发展) Sustainability relates to both present and future generations. It is discuss that the needs of all peoples are met. Those needs are both social and environmental. The link between accounting and environmental degradation is well-established in the literature (see, for example, Eden, 1996; Gray et all 1993). The crucial point is that accounting which takes the business agenda as given should include much environmental and social accounting. Thus, central to any discussion of accounting and the environment is a basic, challenging, and deeply unsettling question: do we believe that the organizations which accounting serves and supports can deliver environmental security and sustainability? At the same time as the technical implementation of social accounting and reporting has been developing the philosophical basis for such accounting has also been developed. Thus, Benston (1982, 1984) and Schreuder and Ramanathan (1984) consider the extent to which accountants should be involved in this accounting. Donaldson (1982) argues that such accounting can be justified by means of the social contract as benefiting society at large. Batley and Tozer (1990) and Geno (1995) have argued that “sustainability” is the “cornerstone” of environmental accounting. 6. Social and Environmental Reporting(社会与环境报告) The questions of how business should report its social performance and how that performance should be assessed have been dominant themes in the social accounting literature (Gray et al, 1996) and the social issues in management literature (Wood 1991) over the past decade. We are now witnessing both a number of initiatives that seek to set guidelines or standards for social accounting, for example the Global Reporting Initiative (GRI). If there is one area which accounting researchers have embraced with enthusiasm it is the phenomenal growth in environmental reporting by organizations. The research in this area has been dominated, initially at any rate, primarily by studies descriptive in orientation. Such studies typically employ some variant of content analysis (see, for example, Milne and Adler, 1999; Gray et all, 1995). Both country specific studies and comparative studies have recorded an upward trend in environmental disclosure both through the annual report and through stand-alone environmental reports. However, analyses of the phenomenon ( Hackston and Milne1996; Fekrat et al1996; Pava and Krause 1996 ; Adams et al 1998) confirm that such reporting is principally restricted to the very largest companies and is, to a degree at least, country and industry variant. Research into environmental disclosure is developing rapidly with examinations of the impact of pressure groups (Tilt, 1994) and other external forces (Gray et all, 1995; Deegan and Gordon, 1996), exploration of user’s needs (Epstein and Freedman, 1994; Deegan and Rankin, 1997), focus on particular aspects of reporting such as environmental policies (Tilt, 1997), exploration of the truthfulness of environmental disclosure (Deegan and Rankin, 1996) and much needed theoretical development (see, for example, Patten, 1992; Roberts, 1992; Gray et al, 1995, Buhr, 1998; Adams et al, 1998; Brown and Deegan, 1998; Neu et all, 1998). Environmental reporting takes place in a predominantly voluntary regime and with the continuing interest in voluntary guidelines for such reporting (see, for example, KPMG 1997), such survey of practice are crucial in keeping attention focused on the doubtful quality and, especially, the global paucity of such reporting. If environmental reporting is important (for social accountability reasons even if it is of dubious “financial user need” value) then the predominant view of business – that environmental reporting is adequate in voluntary regime – must be challenged. Whilst the early research into environmental disclosure appeared to be so delighted that any such disclosure was taking place, this acquiescence has given way to a more critical analysis of practice. This analysis, primarily informed by the “critical school” (Laughlin, 1999), comprises three main themes. The first two of these themes are, in essence, the same critique made of social accounting. First, accounts of any kind are necessarily partial and biased constructions of a complex world. Not only do such constructions, by making some things visible, make other things invisible (Broadbent, 1994) but they are most likely to limit and even destroy the essential nature of the thing accounted for. (See, for example, Maunders and Burritt, 1991; Maunders, 1996; Cooper, 1992; Johnson, 1998). Second, the critical theorist would argue that environmental reporting is voluntary activity it can only reflect those aspects of environmental performance which organizations are willing to release. It can, therefore, only be a legitimation device and not an accountability mechanism. Consequently, the critical theorist argue, environmental accounting- including environmental reporting- is almost certain to do more environmental harm than it does good. These two themes are now developing into an important – if, as yet, unresolved – theoretical debate which seeks to counter the inherent managerialism of most accounting (and environmental accounting) research. The final theme in the critique of environmental disclosure develops the issue of the voluntary nature of environmental disclosure and brings a much-needed re-assessment of the importance and role of law in the construction of society. Specifically, Gallhofer and Haslam (1997) could be taken to use researchers’ views on the role of regulation in governing environmental reporting as an indicator of the researcher’s managerialist or alternative perspective. In essence, a non-managerialist environmental reporting would have to challenge an organization’s legitimacy and, in particular, the legitimacy of the means by which it earned the reported profit and gained its growth. The critical challenges to environmental reporting are not ill-founded when they remark that too little environmental reporting research examines this question to any substantial degree. One of the more inexplicable, although exceptionally welcome, consequences of the growing environmental agenda has been the re- emergence of a serious interest in social accounting. This is not the place to try and review, in any detail, the broad social accounting literature (see, for example, Gray et al 1996) – although a few general observations seems opposite. Social Accounting had its principal heyday in the 1970s but, although some researchers maintained an active interest in the field, it virtually disappeared from the popular consciousness of accounting academe during the 1980s and 1990s. Its re-emergence seems to be a response to a number of factors. One such factor seems to be the recognition that separation of environmental from social issues is difficult at best and pernicious at worst. As environmental issues are explored more carefully, the underlying implications for employment, communities, health and safety and even the organization’s very posture on ethics and social responsibility inevitably resurface. Equally, corporate practice has re-discovered social accounting and when organizations as diverse as Ben and Jerry’s, the Body Shop and Shell commit to social accounting, the wider business community begins to take notice. Finally, as we shall see, the environmental debate leads us inexorably towards discussions of sustainability. Such discussions must, by definition, embrace social accounting matters. The recent research literature on social accounting is still a little sparse but examples exist. The Adams/Roberts project has maintained a focus across both social and environmental disclosure (see, for example, Adams et al, 1998; Gray et al 1995; Hackston and Milne, 1996). Work by Roberts (1992), Pinkston and Carroll (1996), Patten (1995), Epstein and Freedman (1994), Mathews (1995) and Robertson & Nicholson (1996) continues to keep the social responsibility accounting debate moving forward whilst simultaneously, we are starting to see a re-emergence of normative work designed to guide how social accounting might be accomplished and what it might look like (See, Zadek et al, 1997; Gray et al, 1997; Gonella et al, 1998).

经济环境下的财务会计.Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳,彭红英,徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 12,545页 共14章,分为五部分。第一部分是财务会计概述;第二部分介绍财务报表的计量、结构及其使用;第三部分详细地介绍与资产有关的事项;第四部分介绍负债和股东权益;第五部分介绍收益和现金流量表。 管理会计.Management accounting = 第5版:安东尼·A. 阿特金森(Anthony ...[等]著/王立彦,陆勇,樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 20,523页 包括:创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学.Advanced accounting = 第9版:(美)Joe ,(美)Thomas ,(美)Timothy 著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 490页 实证会计理论.Positive Accounting Theory:罗斯·L. 瓦茨(Ross L. Watts),杰罗尔德·L. 齐默尔曼(Jerold L. Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 22,381页 内容包括:会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计.TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 9,676页 系统介绍税务会计有关基础知识,其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。

会计诚信论文英文文献

Recalling the socio-economic life over the past few years is not difficult to find, the highest frequency that is the word "integrity" of the word. Stresses honesty is the golden rules of the market economy. The market economy is an economy based on credit, the credit is the cornerstone of the market economy. The more developed market economy demands more honest and trustworthy, this is the inherent requirement of the market economy. However, the current lack credibility very serious phenomenon, has become the focus of world attention. Accounting Integrity issues its deep political, economic and other reasons. Foreign accounting professional accounting profession is very concerned about the building of professional ethics. Most of the developed countries in Europe and America accounting books and the circulation of materials accounting have devoted considerable knowledge of the accounting professional ethics exposition. International Federation of Accountants of the Ethics Committee in 1988 formulated an "international accounting professional ethics guidelines." 7 menstruation in the same year total approved by the Council of International Accountants announced later. The United States is the world's most economically developed countries, the development of accounting at the forefront in the world. In the accounting integrity, "American Institute of Certified Public Accountants moral norms", "United States of Management Accountants standard of morality and behavior" that other countries have also adopted a series of laws and regulations to standardize the accounting personnel. Such as the United Kingdom "the United Kingdom auditors occupational requirement for manual," Canada "Canada audit professional ethics," Australia "Australia audit professional ethics." A lot of literature are discussed Accounting Integrity building. They were from economics, law, and several other accounting perspective on the reasons for the lack credibility and integrity of the building as well as accounting measures. Ministry of Finance has been actively carrying out integrity of education, accounting and management as an important goal; SFC also is establishing a sound relevant market, the integrity of the main mechanisms of accountability, and will strengthen the integrity of the securities market and to intensify the market and participate in the main responsibility for the integrity of corporate governance as the most important task of accounting academics also established a special "Accounting Integrity education" integrity of the accounting team to theoretical research.

The accounting professional ethics, is accounting personnel in accounting affairs correctly handle the relationship between economic behavior, which combined accounting personnel engaged in accounting work should follow moral standards. "Do not do false account" is accounting practitioners of the basic professional ethics and the code of conduct. This means that the accounting industry itself nature all accounting personnel must take the good faith as this, integrity as heavy, follow standards, do not do false account, and ensure that the accounting information is true, and reliable. Because of accounting industry has it that the good faith, the real, reliable professional essence, to acquire social trust and praise. Nowadays, with the rapid development of economy, management work more and more important, especially the accounting information more and more be the decision makers, investors, creditors, enterprise managers accounting information to users, it became the government department concerned for an important basis for decision-making. But at the same time, accounting fraud, the accounting information distortion phenomenon also more and more serious, almost became a more widespread phenomenon. Accounting field, serious problems to interfere with the normal social and economic order or harm the state and the social public benefit.

Accounting Essays and Research Papers on Accounting Topics2. "Custom Research" serviceDo you prefer a BRAND NEW, ONE-OF-A-KIND essay, research paper, book report, term paper, thesis, dissertation, or university coursework essay on Accounting? If so, our experts can research and write a new, original, unique document—JUST FOR YOU—on the particular Accounting essay topic of your choice. We will write an excellent paper based on the EXACT specifications that YOU provide, guaranteed. Whether you are a high school freshman in need of a 1-page summary, or a . candidate in need of a 300-page dissertation, we have the necessary skills, knowledge, and experience to complete your order. One of our 150+, experienced professionals (each having earned a MINIMUM of master-level degree credentials) will research and write the material exactly as you request. Of course, master- and doctoral-level orders will be completed ONLY by those writers who possess a corresponding master- or doctoral-level degree in the particular field of study. You may visit our Custom Research page for more information更多:中文的话,你用金山词霸破解版就能翻译。

[1] 本报记者 罗晶晶. 会计监督研究应重点关注基础理论、创新机制等五大问题[N]. 中国会计报, 2010, (2010-08-13) . [2] 黄露 财政部驻浙江省财政监察专员办事处. 常做常新的会计监督[N]. 中国会计报, 2009, (2009-09-11) . [3] 安才 安徽省财政厅监督检查局. 会计监督实践与三维监督体系[N]. 中国会计报, 2009, (2009-12-04) . [4] 柴慧. 建立完善会计监督长效机制[N]. 中国财经报, 2007, (2007-10-12) . [5] 汪永飞 安徽省财政厅监督检查局. 完善内控建设 提高会计资讯质量[N]. 中国会计报, 2010, (2010-01-08) . [6] 叶伟 黄春 江西省景德镇市财政国库支付中心高阶会计师、景德镇陶瓷学院讲师. 后金融危机时代, *** 主导会计监督如何完善[N]. 中国会计报, 2010, (2010-01-22) . [7] 本报记者 梁红建. 建立内外约束机制 规范会计资讯失真[N]. 协商新报, 2010, (2010-04-20) . [8] 本报记者罗晶晶. “会计监督这面旗帜不能倒!”[N]. 中国会计报, 2010, (2010-02-05) . [9] 吴雪香 财政部驻海南省财政监察专员办事处. 与会计资讯质量检查一起不断创新发展[N]. 中国会计报, 2010, (2010-01-15) . [10] 财政部驻上海市财政监察专员办事处副专员 卞文甫. 会计监督:新路径引领新成效[N]. 中国会计报, 2009, (2009-07-31) . [1] 海南省会计学会秘书长 邓天林. 会计监督缺位引发的思考[N]. 中国财经报, 2008, (2008-12-19) [2] 苏财. 省内会计监督全面启动[N]. 江苏经济报, 2009, (2009-04-21) [3] 朱晓. 要强化会计监督[N]. 中国国门时报, 2009, (2009-06-16) [4] 黄露 财政部驻浙江省财政监察专员办事处. 常做常新的会计监督[N]. 中国会计报, 2009, (2009-09-11) [5] 李元成 财政部驻江苏省财政监察专员办事处副监察专员. 推进内控制度建设离不开强化会计监督[N]. 中国会计报, 2009, (2009-12-11) [6] 记者罗晶晶. 浙江专员办对会计监督物件开展“回访”[N]. 中国会计报, 2009, (2009-11-20) [7] 山西省农牧业技术综合服务培训中心 赵福燕. 搞好会计监督必须做到“四个结合”[N]. 山西日报, 2009, (2009-12-28) [8] 安才 安徽省财政厅监督检查局. 会计监督实践与三维监督体系[N]. 中国会计报, 2009, (2009-12-04) [9] 记者 冯珉. 会计监督查出违规资金14亿[N]. 安徽日报, 2008, (2008-12-20) [10] 财政部驻上海市财政监察专员办事处副专员 卞文甫. 会计监督:新路径引领新成效[N]. 中国会计报, 2009, (2009-07-31)

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable. A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal. FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value. CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events our: A significant decrease in the market price of a long-lived asset. A significant change in how a pany uses a long-lived asset or in its physical condition.

:ki./ 中国知网知道么?你点开有分类,搜寻也可以的

去中国知网上下载吧

[1]罗飞.《成本会计》.北京:高等教育出版社,—201,333—338 [2]王立彦,刘志远.《成本管理会计》.北京:经济科学出版社,—276,367—374 [3]龚曼君.《管理会计学》.广州:暨南大学出版社,—350,459—474 [4]马海清,朱光林.《决策会计学》.北京:经济管理出版社,—434 [5]Gary .《作业成本管理》.辽宁:辽宁人民出版社,2000.中译本

参考文献: 1、邓春华, 《财务会计风险防范》,中国财政经济出版社 ,2001年版。 2、王春峰, 《金融市场风险管理》,天津大学出版社, 2001年版。 3、王卫东, 《现代商业银行全面风险管理》,中国经济出版社,2001年版。 4、常勋,《财务会计四大难题》,中国财政经济出版社,2005年1月第二版。 5、《金融企业会计制度操作指南》,经济科学出版社,2004年3月第一版。 中华人民共和国财政部制定, 《金融企业会计制度——证券公司会计科目和会计报表》,经济科学出版社,2003年11月版。

[1] 葛家澍.中级财务管理[M].北京:中国人民工业出版社,1999. [2] 李玉敏.中级财务管理[M].北京:中国物价出版社,2002. [3] 财政部.企业会计制度[M].北京:经济科学出版社,2001. [1]孟凡利.会计基础知识[M].北京:经济科学出版社,2002. [2]李勇.大力推进行业职业道德建设[J].中国农业会计,2003,(1):8-9. [3]阎达五,支晓强.论会计管制[J].中国农业会计,2003,(1):10-13. [4][美]丹尼尔·史普博.管制与市场[M].余晖等,译.上海:上海人民出版社,1999. 1.张维迎,博弈论与资讯经济学[M],上海:三联出版社,上海人民出版社,1996,8 2.李爽,会计资讯失真的现状、成因与对策研究: 会计粉饰问题研究[M],北京: 经济科学出版社,2002,6 3.杨雄胜,会计诚信问题的理性思考[J],会计研究,2002,3:6-12 4.赵家保,会计资讯失真的博弈分析及治理[J],会计研究,2002,4:185-186 5.李志芳,会计资讯失真的博弈剖析[J],财会月刊(会计),2002,2:39 6.罗正英,上市公司资讯披露诚信机制的建立与完善[J],会计研究,2002,8: 33-36 7.吴联生,会计资讯失真的“三分法”:理论框架与证据[J],会计研究,2003,1:25-30

你这个题目,不管知网也好! 万方学术论坛也好! 都有很多类似的,甚至百度文库都有不少的! ==================论文写作方法=========================== 论文网上没有免费的,与其花人民币,还不如自己写,万一碰到人的,就不上算了。 写作论文的简单方法,首先大概确定自己的选题,然后在网上查询几份类似的文章,通读一遍,对这方面的内容有个大概的了解! 参照论文的格式,列出提纲,补充内容,实在不会,把这几份论文综合一下,从每篇论文上覆制一部分,组成一篇新的文章! 然后把按自己的语言把每一部分换下句式或词,经过换词不换意的办法处理后,网上就查不到了,祝你顺利完成论文!

[1] 王黎静, 袁修干. 飞机座舱设计人机工效评价探讨[J]. 中国安全科学学报, 2002,(02) [2] 白穆, 庄达民, 张磊, 王睿. 飞机操纵装置优化布局[J]. 中国民航飞行学院学报, 2010,(01) [1] 王睿,庄达民. 基于动力学模型的飞行员舒适操作域研究[J]. 计算机模拟, 2006,(08) .

[4] 李社新,王豪杰,李杰. 某支线飞机超临界机翼设计研究[J]. 西北工业大学学报, 2009,(05) . [5] 张启业. 飞机事故问题的设计探究[J]. 物理教学探讨, 2009,(27) . [10] 张磊,庄达民,颜吟雪. 飞机座舱显示介面编码方式[J]. 南京航空航天大学学报, 2009,(04) . [1] 王芳. 飞行模拟器操纵负荷系统研究[D]. 南京航空航天大学, 2008 .

[7] 徐浩军,朱建太,曾凡. 飞机纵向摆动及飞行安全评估[J]. 航空学报, 2003,(03) .

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