2002年9月美国提出要实行以XBRL为技术基础的改进的企业报告(Enhanced Business Reporting),以恢复投资者的信心和维护资本市场的稳定。本文旨在介绍美国改进企业报告提出的背景、改进企业报告的定义、构成要素和对会计职业界的影响...2002年9月美国提出要实行以XBRL为技术基础的改进的企业报告(Enhanced Business Reporting),以恢复投资者的信心和维护资本市场的稳定。本文旨在介绍美国改进企业报告提出的背景、改进企业报告的定义、构成要素和对会计职业界的影响等,望能抛砖引玉,使更多人从事企业财务报告的研究。展开更多
In order to improve the purchased goods quality management level of food processing enterprises, the causes of quality management problems were ana- lyzed, which were classified into four categories, namely, natural t...In order to improve the purchased goods quality management level of food processing enterprises, the causes of quality management problems were ana- lyzed, which were classified into four categories, namely, natural toxins in raw ma- terials, quality problems in planting and breeding, quality problems in transportation, quality problems in delivery acceptance. Then, based on the causes, eight measures to improve goods purchasing management were put forward, and graphs were used to illustrate the corresponding countermeasure to each cause. This study is of theo- retical significance for the food processing enterprises to improve the quality man- agement of purchased goods through formulating improvement measures based on their operating states.展开更多
文摘2002年9月美国提出要实行以XBRL为技术基础的改进的企业报告(Enhanced Business Reporting),以恢复投资者的信心和维护资本市场的稳定。本文旨在介绍美国改进企业报告提出的背景、改进企业报告的定义、构成要素和对会计职业界的影响等,望能抛砖引玉,使更多人从事企业财务报告的研究。
基金Supported by the Key Scientific Research Program of Beijing Municipal Commission of Education in 2013~~
文摘In order to improve the purchased goods quality management level of food processing enterprises, the causes of quality management problems were ana- lyzed, which were classified into four categories, namely, natural toxins in raw ma- terials, quality problems in planting and breeding, quality problems in transportation, quality problems in delivery acceptance. Then, based on the causes, eight measures to improve goods purchasing management were put forward, and graphs were used to illustrate the corresponding countermeasure to each cause. This study is of theo- retical significance for the food processing enterprises to improve the quality man- agement of purchased goods through formulating improvement measures based on their operating states.