The Challenge of Implementing Information Security Standards in Small and Medium e-Business Enterprises

The dynamic nature of online systems requires companies to be proactive with thwarting information security threats, and to follow a systematic way for managing and evaluating the security of their online services. The existence of security standards is an important factor that helps organisations to evaluate and manage security by providing guidelines and best practices that enable them to follow a standard and systematic way to protect their e-Business activities. However, the suitability of available information security standards for Small and Medium e-Business Enterprises (e-SME) is worth further investigation. In this paper three major security standards including Common Criteria, System Security Engineering-Capability and Maturity Model and ISO/IEC 27001 were analysed. Accordingly, several challenges associated with these standards that may render them difficult to be implemented in e-SME have been identified.

A comparative analysis of accounting standards for enterprises in China and Vietnam

Accounting standards is one of the core of each enterprise, each country has different accounting standards, leading to its application is different, will affect the development of enterprises. This paper simply analyzes the difference between the emergence and application of accounting standards between Chinese and Vietnamese enterprises. Secondly, it analyzes the content differences ofaccounting standards, the quality of accounting information, accounting elements and so on.

Study on the environmental information disclosure of Chinese forestry enterprises

Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.

Research on environmental accounting information disclosure for thermal power enterprises in China： Current situation, countermeasure and implement way

Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.

The Usefulness of the SMEs＇ Accounting Information

This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.

Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

水务企业碳核算标准及流程

为响应国家“双碳”目标的号召,国内企业尤其是行业头部企业,都在积极推进低碳发展工作,目前已有不少企业发布了碳中和规划书、碳中和白皮书。对水务企业开展碳核算的意义、可参考的国内外标准以及具体的计算流程进行了分析与说明,对参考标准给出了应用建议,并在计算说明中配以示例分析以辅助实际操作。

新企业会计准则对会计信息化建设的影响研究

会计信息化是指利用现代信息技术手段开展会计核算和管理的过程,是会计工作的重要组成部分。财政部自2006年以来陆续颁布的一系列会计准则,对会计信息化建设提出了新的要求,也带来了新的机遇和挑战。文章系统地探讨了新企业会计准则对会计信息化建设的影响,分析了新准则下会计信息化建设面临的挑战,以推动新会计准则下会计信息化建设的新发展。文章认为,新企业会计准则对会计信息化建设的影响是多方面的,既有积极的一面,也有消极的一面。会计信息化建设要适应新企业会计准则的要求,加强系统升级和改造,加大人力资源培训和发展力度,优化风险管理和内部控制,提高会计信息的质量和效益。

国有企业会计核算规范化管理研究

对于国有企业而言,现代会计核算作为一种对企业自身监督的形式,也是一种自查手段。但从国有企业会计核算管理现状来看仍存在诸多问题,究其根源是会计核算管理规范化不到位造成的。为探讨国有企业如何提升会计核算管理水平,实现规范化管理,文章以会计核算内涵以及意义为引线,分析了国有企业在落实该项管理工作过程中存在的问题,并提出了改进策略。

The impact of accounting standards convergence on Chinese firms’ overseas mergers and acquisitions

This paper investigates how accounting standards(AS) convergence influences Chinese firms’ overseas mergers and acquisitions(M&As) and shows that this convergence significantly promotes Chinese firms’ overseas M&As.Specifically, we find that both the probability of success and the value of transactions increases significantly in countries that implemented International Financial Reporting Standards(IFRS) prior to 2007.These results suggest that accounting standards(AS) convergence can improve the comparability of accounting information between China and other countries that have adopted IFRS.Moreover, we find that the impact of accounting standards(AS) convergence on state-owned enterprise(SOE) acquirers is weak.These findings demonstrate that accounting standards(AS) convergence can facilitate Chinese firms’ overseas M&As by improving the comparability of accounting information between China and target countries.

Possible Directions of Applications of IAS/IFRS in Kosovo and Comparative Aspects

Current accounting development in Kosovo is estimated to be relatively good, which always constituted in terms of maintenance, improvement and facilitate of financial reporting system for all business entities within this system In recent years, Kosovo experienced rapid development in economic and social aspects, along with all effects and other changes, which has occurred in the development of accounting and financial reporting system. Accounting requirements are already addressed to the business community for keeping proper accounting in accordance with existing intemational and Kosovar standards. In recent years in Kosovo, we notice an increase of enterprises in the number, especially private enterprises, which have highlighted the great necessary to have such information, who had been a major help for their managers. With this, the accounting gets a new role, becoming the information that flows from that decisive leadership bodies. But the changing of role of accounting must be accompanied by measures to ensure its retention in accordance with the requirements and new conditions created

财务服从业务与现行准则的差异及其风险分析

业财一体化是近年财务会计的热门话题,财务服从业务是企业为了增加收入、降低成本而进行的一种重要经济活动。具体指企业根据会计准则规定,将会计核算中的一些基本概念、定义及决策方法与业务密切关联,要求项目负责人按照既定策略管理项目计划成本、费用和利润等的活动,以实现企业价值最大化。财务服从业务看似符合一定的会计准则要求,但其在执行过程中与现行会计准则存在一些差异甚至冲突。基于此,文章首先概述了财务服从业务及其作用,然后剖析了财务服从业务与现行准则的差异,最后提出了财务服从业务实施过程中存在的风险,以供参考。

企业会计核算规范化管理策略分析

本文研究的主题是企业会计核算规范化管理策略,文章阐述了企业开展会计核算规范化管理工作的意义,并且提出企业在会计核算管理工作中存在的问题,在此基础上提出企业会计核算规范化管理的有效措施。通过研究为企业加强会计核算规范化管理、有效规避经营管理风险提供参考。企业借助会计核算规范化管理才能有效解决经营发展过程中存在的矛盾问题,落实精细化管理理念,从而使企业实现现代化管理转型,全方位提升企业发展水平。

企业会计核算的规范化管理方法

会计核算是企业开展各项会计管理工作的重心,直接影响着企业的未来发展态势,在企业发展阶段占据重要的地位。随着近年来我国社会经济水平的提高,企业规范化管理的要求和标准也越来越严格,企业需要积极改革创新会计核算方式。对企业会计核算的规范化管理方法进行探究,阐述了企业会计核算规范化管理的重要性,分析了企业会计核算规范化管理的现状,并提出了有效的优化策略。

新会计准则下企业财务报表合并问题研究

财务部门对企业的经营发展发挥着重要的支持作用,这种支持不仅体现在资金资源方面,还体现在管理方面。而财务报表是反映财务部门工作开展状况的重要依据,报表合并是新会计准则下需要重视的一项重要工作。新会计准则下,财务报表的分类方式与管理要点都发生了一定的变化。如何有效实现报表合并,提高财务管理中报表管理的有效性,是现阶段企业面临的实际问题。基于此,介绍了新会计准则的基本特征,分析了财务报表的要点,就新会计准则下财务报表合并工作面临的挑战进行了研究,并提出了相应的策略。

新会计准则下国有企业内控体系优化研究

国有企业的资金管理主要依赖于财务管理与内部控制两个方面,科学有效的内部控制能在最大程度上降低国有企业资金风险发生的概率,保护国有企业资产安全,促进国有企业实现健康稳定发展。随着新会计准则的推出,国家对内部控制制度提出了新要求,大部分国有企业开始实施和优化内部控制制度,但由于控制环境不够完善、财务管理模式落后、内部风险评估不足等,国有企业在建设和完善内部控制的过程中出现了诸多问题。基于此,对国有企业内部控制体系进行了概述,分析了国有企业内部控制体系存在的问题,并针对这些问题提出了新会计准则下优化国有企业内控体系的策略。

国内外企业温室气体排放核算标准的比较分析

企业是国内外温室气体排放核算标准化工作关注的重点领域。随着全球应对气候变化工作新需求的出现,国内外标准化领域也发生着与需求相呼应的变化。国际上,企业层面的核算标准已经提高了对企业供应链排放的核算与报告要求,同时,针对具体行业的企业温室气体核算标准也进入制定程序;国内企业核算标准更加贴合中国实施重点企业直报、碳排放权交易等任务的需要,注重与国内现有标准体系、企业计量基础的衔接,更具可操作性。通过对ISO 14064-1修订版、ISO 19694系列标准及GB/T32150、GB/T32151系列标准的比较发现,这些标准采用了基本一致的核心方法,为未来可能的交流衔接提供了基础;标准间的差异主要源自适用范围与施用对象的不同,体现在排放源划分方式、数据获取方法、体现特定导向的要求等方面;虽然这些新变化有利于不同市场、地域或行业的企业更好地体现其排放特点,但也对企业未来开展温室气体排放核算与报告提出了更高的要求,建议中国企业梳理温室气体核算的核心工作,建立基础的数据收集体系;同时也理清各标准差异,建立相适应的报告能力;建议中国标准制定机构关注标准的适用性与可操作性,根据国内温室气体管理的政策与措施分阶段制定相关标准。

财务报表列报改革及启示

会计准则国际化是各国经济发展和适应经济全球化的必然选择,我国财政部已于2010年4月2日发布《中国企业会计准则与国际财务报告准则持续趋同路线图》。中国作为全球最大的发展中国家和新兴市场经济国家,在会计准则已实现国际趋同的前提下,应密切跟踪国际会计准则理事会关于国际会计准则的重大修改和制定工作,并结合我国的制度背景,坚持与国际准则持续趋同的改革方向和渐进式的改革策略,以此来推进中国企业会计准则建设。

会计事务所规模对上市公司审计质量的影响——基于国有企业与非国有企业盈余管理视角

采用双重差分模型从国有企业和非国有企业盈余管理角度探讨了会计事务所规模对上市公司审计质量的影响。研究发现:国有企业的盈余管理动机显著低于非国有企业,而且从抑制盈余管理角度来讲,大型会计事务所的审计质量在非国有企业中显著高于小型会计事务所,而在国有企业中两者之间无差异。通过额外检验发现:新会计准则实施后,国有企业的盈余管理程度仍显著低于非国有企业,且新会计准则对企业整体盈余管理空间的影响是有限的。

税收、会计监管与企业会计准则执行——以上市公司向上盈余管理为例

本文以期望效用理论和行为博弈论为指导,采取逻辑实证的方法分析了税收制度和会计监管对企业会计准则执行策略选择的作用原理,讨论了税收对会计监管效率的影响机理,解释了我国税收制度、会计监管效率对上市公司会计舞弊的弱约束作用。在此基础上提出如何在新会计准则实施过程中提高税收与会计监管协同作用的几点建议。