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财务论文的英文参考文献大全
财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献，欢迎阅读。
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[1] Ball, R. and Brown, , “An Empirical Evaluation of Accounting Income Numbers”,journal of Accounting Research,Autumn, pp. 159-178
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Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日
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CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the . are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the . must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the . indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the . Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of variousprivatecompanystakeholders. The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the .结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求. variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent accounting professional talent demand gradually heat. According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, specialization. Students can also be the development to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting ininefficient. Doing things are always hard. Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous improvement.
给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate governance. Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a discipline. As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important role. Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable status. Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable development. Business operations and financial condition is through the balance sheet, income statement, cash flow statement and reflected. The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the best. At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日
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会计类毕业论文的参考文献
紧张又充实的大学生活将要谢下帷幕，毕业前要通过最后的毕业论文，毕业论文是一种有准备、有计划、比较正规的、比较重要的检验学生学习成果的形式，那要怎么写好毕业论文呢？下面是我收集整理的会计类毕业论文的参考文献，欢迎阅读，希望大家能够喜欢。
[1] 李维安.公司治理[M].天津:南开大学出版社,2001:31-32.
[2] 王雄元,张士成,高祎.审计委员会特征与会计师事务所变更的经验证据[J].审计研究,2008(4):87-96.
[3] 何佳,张晓农.上市公司审计委员会制度研究研究报告[R].深圳证券交易所综合研究所,2001 年深圳综字第 0043 号.
[4] 林有志,张雅芬.信息透明度与企业经营绩效的关系[J],会计研究,2007(9):26-34.
[5] 汪炜,蒋高峰.信息披露、透明度与资本成本[J].经济研究,2004(7):107-114.
[6] 凌江红.上市公司审计委员会制度比较研究[M].北京:对外经济贸易大学出版社,2009:1-105.
[7] 翟华云.审计委员会和盈余质量--来自中国证券市场的经验证据[J].审计研究,2006(6):50-57.
[8] 南开大学公司治理研究中心课题组.中国上市公司治理评价系统研究[J],南开管理评论,2003(3):4-13.
[9] 于富生,张敏.信息披露质量与债务成本:来自中国证券市场的经验证据[J].审计与经济研究,2007(5):93-96.
[10]郑新源,刘国常.审计委员会有效性研究--基于盈余管理的视角[J].财会通讯,2008(8):98-118.
[11] Frank M. Guy. Audit Committees:A Guide for Directors,Management and Consultants[M].北京:中信出版社,2004:74.
[12]Dhaliwa, Naiker, Navissi. Audit committee financial expertise, corporate governance and accruals quality: an empirical analysis[R].[47]Bebchuck, L., and J. Fried. Pay without performance[M]. Cambridge, MA:Harvard University Press,2004.
[1] 陈小林,陈作习.论内部控制审计动因、成本与收益[J].财会月刊,2010,(20):77-79.
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[8] 余玉苗,黄兵海.我国上市公司战略审计初探[J].财会月刊,2004,(3):37-38.
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[12] 傅黎瑛.公司治理的重要基石:治理型内部审计[J].当代财经,2006,(5):119-122.
[13] 何卫东.论非执行董事对于公司战略的参与[J].南开管理评论,1999,(4):20-22.
[14] 道格拉斯·诺斯.经济史中的结构与变迁[M].上海人民出版社,1994.
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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。
6、罗飞.《成本会计》.北京：高等教育出版社，—201，333—338
7、王立彦，刘志远.《成本管理会计》.北京：经济科学出版社，—276，367—374
8、龚曼君.《管理会计学》.广州：暨南大学出版社，—350，459—474
9、马海清，朱光林.《决策会计学》.北京：经济管理出版社，—434
10、Gary .《作业成本管理》.辽宁：辽宁人民出版社，2000.
11、刘仲文著《人力资源会计》，首都经济贸易大学出版社
12、张文贤主编《人力资源会计制度设计》，立信会计出版社
13、中国会计学会主编《人力资源会计专题》，中国财政经济出版社
14、[美] 弗兰霍尔茨著《人力资源管理会计》，上海翻译出版公司
15、[美] 加里·S·贝克尔著《人力资本》，北京大学出版社
16、[美]查尔斯·亨格瑞著《成本与管理会计》 ,中国人民大学出版社
17、[加]斯科特著《财务会计理论》, 机械工业出版社
18、[美]马歇尔著《会计信息系统》,中国人民大学出版社
19、高伟富著《人力资源会计教程》,上海财经大学出版社
20、刘永泽著《高级财务会计》, 东北财经大学出版社
21、李海波著《新编企业会计》, 立信会计出版社
22、赵书和著《会计学》, 南开大学出版社
23、顾爱春著《会计法规》, 科学出版社
24、夏恩著《会计与控制理论》, 东北财经大学出版社
25、翟文莹著《试论人力资源会计的几个基本问题》，现代财经，
26、徐勇、岳欣等《关于我国实施人力资源会计的探讨》，对外经贸会计，
27、曹世文著《试探人力资源会计在企业管理中的应用》，财会月刊，
28、徐国君、刘祖明著《人力资源会计研究述评》，财会通讯，
29、张磊、陈伟著《略谈人力资源会计的几个问题》，财会月刊，
30、袁晓勇著《人力资源会计研究的若干问题》，财会通讯，
31、安明硕著《对人力资源会计研究的几点思考》，财会月刊，
32、 牛莉侠. 高等职业教育会计电算化教学的思考[J]. 中国乡镇企业会计, 2008,(01)
33、董丽晖. 提高会计电算化实践能力的课堂因素分析[J]. 甘肃农业, 2006,(09)
34、陈兴霞, 曹军, 费淋淇. 浅析会计电算化实践教学仿真模拟题库建设[J]. 辽宁农业职业技术学院学报, 2006,(04)
35、杜思晓. 高校会计电算化专业建设研究[J]. 农村.农业.农民(A版), 2008,(10)
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41、芦杰. 关于中专财会和会计电算化专业学科设置的构想[J]. 中国林业教育, 2000,(02)
[2] (作者姓名),Near-perfect Token Distribution（论文名称）, in Random Structures & Algorithms5(1994)（论文发表在的出版物名称（期刊号）或会议名称）.又如，[8] and Less-structured P2P Systems for the Expected High Churn, in IEEE P2P,2005.
英文参考文献标注的正确格式如下：
1、期刊类。
【格式】[序号]作者、篇名[J]、刊名,出版年份,卷号(期号):起止页码、
【举例】
[1]王海粟、浅议会计信息披露模式[J]、财政研究,2004,21(1):56-58、
[2]夏鲁惠、高等学校毕业论文教学情况调研报告[J]、高等理科教育,2004
[3]Heider,E、R、&D、C、Oliver、Foreign Language Teaching and Research,1999。
2、专著类。
【格式】[序号]作者、书名[M]、出版地:出版社,出版年份:起止页码。
【举例】
[4]葛家澍,林志军、现代西方财务会计理论[M]、厦门:厦门大学出版社,2001:42。
[5]Gill,R、Mastering English Literature[M]、London:Macmillan,1985:42-45。
3、报纸类。
【格式】[序号]作者、篇名[N]、报纸名,出版日期(版次)。
【举例】
[6]李大伦、经济全球化的重要性[N]、光明日报,1998-12-27(3)。
[7]French,W、Between Silences:AVoice from China[N]、Atlantic Weekly,198715(33)。
4、论文集。
【格式】[序号]作者、篇名[C]、出版地:出版者,出版年份:起始页码。
【举例】
[8]伍蠡甫、西方文论选[C]、上海:上海译文出版社,1979 12-17。
[9]Spivak,G、“Canthe Subaltern Speak?”[A]、InC、Nelson&L、Grossberg(eds、Victo ryin Limbo:Imigism[C]、Urbana:University of Illinois Press,1988,pp、271-313。
参考文献的类型：
参考文献（即引文出处）的类型以单字母方式标识，具体如下：
M——专著C——论文集N——报纸文章
J——期刊文章D——学位论文R——报告
对于不属于上述的文献类型，采用字母“Z”标识。
对于英文参考文献，还应注意以下两点：
1、作者姓名采用“姓在前名在后”原则，具体格式是：姓，名字的首字母、如：Malcol mRichard Cowley应为：Cowley，M、R，如果有两位作者，第一位作者方式不变，&之后第二位作者名字的首字母放在前面，姓放在后面，如：FrankNorris与IrvingGordon应为：Norris，F、&I、Gordon。
2、书名、报刊名使用斜体字，如：Mastering English Literature，English Weekly。
（1）独着[1]Mackendric, Greek Stones Speak:The Story of Archaeology in Greek York:'s Press,1962.此种格式中，作者的姓在前、名在后，姓与名之间用逗号分开，后面加点号。论着标题必须完整无缺，后面也加点号。接下来是出版地点、出版商和出版日期。（2）合着（两到三名作者）[2]Meltzer,Milton and Walter Thoreau .此种格式中，只把第一作者的名与姓颠倒，其余作者姓名保持不变。（3）合着（三名以上作者）[3]Scott, Grammar:A Linguistic Study of Its Classes and .（4）合着（a）以单位名称开始[4]United States Capitol People:The Story of the United States Geographic Society,1964.（b）以标题开始[5]We,the People:The Story of the United States the United States Capitol Geographic Society,1964.（5）着作（一卷以上）[6]Graves, Greek .如果你引用的资料分别来自着作的两卷，则采用这种办法；如果只来自其中一卷，则把卷数列在该书目的末尾。如：[7]Graves, Greek .（6）编着[8]Dreiser, .如果引用的资料来自编着中的某一作者，则把该作者的姓名放在开头。如：[9]Lynn,Kenneth S., Theodore York:Rinehart,1959.（7）引用同一作者在一本书中的内容[10]Thomas,Lewis. “The Long Habit.” In the Lives of a Cell:Notes of a Biology York:Viking,1974,.（8）引用多名作者在一本书中的内容[11] Dimock,George E.,Jr. “The Name of Odysseus.” In Essays on the Odyssey:Selected Modern Criticism. Ed. Charles H,Taylor. Blooming:Indiana University Press,1963,.（9）再版[12]Orstein,Robert Psychology of York:Harcourt,1977.（10）系列出版物[13]Downer,Alan American Drama. University of Minnesota Pamphlets on American Writers.（11）译着[14]Freud,Sigmund. （1950）。Totem and York:Norton.如果译者的内容在论文中被引用，译者的姓名则要放在目录条的开始：[15]Strachey,J,trans. （1950）。Totem and Sigmund York:Norton.（12）援引百科全书中的某篇文章[16]Spilhaus,A.&Jane .（1974）。 Pollution Control. Encyclopedia Britannica:Macropaedia.如果文章作者姓名不详细，就可以把文章名放在前面。[17]Pollution.（1963）。The Columbia Encyclopedia.（13）编页码的报刊或杂志中的一篇文章[18]Delbruck ,M.（1978）Mind from Matter?The American Scholar,47 . 339-353.（14）报纸上的一篇文章[19]Strout,. （1978,）。Another Bicentennial. Christian Science Monitor,. 1.（15）编着中的文章或章节[20]Burghardt,. （1984）。On the Origin of （Ed.），Play in Animals and Humans （）。Oxford:Basil Blackwell.即使当文章作者和编着者是同一个人时，作者名和编者名都要列在其相应的位置，例如：[21]Olney,J. （1980）。Autobiography and the Cultural Moment:A Thematic,Historical,and Bibliographical Introduction. In （Ed.），Autobiography:Essays Theoretical and Critical （）。Princeton:Princeton University Press.（16）网络上的文章[22]Taylor,C. （1992,August 10）。Reflections on Windows Word Processing. Buffer:The Newsjournal of Computing at the University of Denver [on-line].Available Internet:… No. 7. Minneapolis:University of Minnesota Press,1961.必须特别指出的是，英语专业学生写毕业论文时，“参考书目”中应该包括英语和汉语两种资料。先列英文参考书目，后列中文参考书目，最后是网络参考书目。英文按作者姓的字母顺序排序，中文按作者姓名拼音的字母顺序排序。
[3] Tomas U. Ganiron. Social Capital and Career Success of Civil Engineers towards Designing Career Paths[J]. [4] Doug as aMechanic Was Good Preparation For a Career as a Civil Engineer[J]. 84(2):14-15. 以上两篇参考文献的类型属于期刊论文，第[3]篇缺少出处信息：刊名，年，卷（期）：起止页码。第[4]篇缺少刊名和出版年的信息。请使用数据库检索到这两篇文献，补齐缺少的信息。期刊的参考文献格式（GB 7714-2015 信息和文献 参考文献著录规则）是： [序号]作者.论文题名[J].刊名，年，卷（期）：起止页码. 注意，欧美作者的要求是：姓在前，署全称，字母全大写，名在后，可缩写，多作者之间用“，”隔开，最多署3个作者，三个以上的作者省略，用“et al.”。
同意以上说法
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the . are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the . must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the . indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the . Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of variousprivatecompanystakeholders. The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the .结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求. variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
At present, the accounting information distortion exposed more and more. False Accounting Information has seriously affected the normal economic order and economic construction. Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks. Accounting information will be distorted to managers, investors and creditors incalculable damage. Therefore, the reasons for recourse lead to distortion of accounting information and how to ensure the authenticity of accounting information. how accounting information in the broadest scope possible to prevent distortion, is a very important practical significance. and has become a matter of urgency. This paper from the accounting method, the macro enterprises outside supervision mechanisms, and accounting personnel and internal factors. incompatible with the economic development of the incentive mechanism of this phenomenon is explained by the distortion of accounting information, then analyze the reasons for the foundation, raised a number of approaches and measures to resolve the accounting information distortion. In the macro, accounting regulations and strengthening law enforcement efforts, and improve internal and external supervision mechanisms, the accountant appointment. change government functions and strengthen their self-discipline, the better to create a good economic environment for enterprises; at the micro level. raise awareness of the law, strict accounting methods to strengthen financial personnel, to improve the quality of information. False Accounting Information is not short-term issues, the implementation of the above preventive measures, it will be a long process and means.