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关于工程类企事业管理会计体系建设及应用研究
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作者 戴璐 《中文科技期刊数据库(全文版)经济管理》 2019年第6期189-189,191,共2页
目前,我国的经济在快速的发展,社会在不断的进步,在计算机、网络、通信等信息技术飞速发展的信息时代背景下,信息化已经成为开展各项会计工作的基础环境,行政工程类企事业推进会计信息化建设是必然趋势。2019年新政府会计制度的改革,加... 目前,我国的经济在快速的发展,社会在不断的进步,在计算机、网络、通信等信息技术飞速发展的信息时代背景下,信息化已经成为开展各项会计工作的基础环境,行政工程类企事业推进会计信息化建设是必然趋势。2019年新政府会计制度的改革,加快了行政工程类企事业会计信息化建设推进的速度。本文主要分析了推进行政工程类企事业会计信息化建设的意义以及一些亟待解决的问题,并结合新政府会计制度浅谈会计信息化建设的建议,以进一步促进行政工程类企事业健康持续发展。 展开更多
关键词 工程类企事业 工程类企事业管理会计 建设 应用
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其他收入核算探析——基于新旧事业会计制度及企业会计准则的比较 被引量:3
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作者 高进 王锦 《财会学习》 2018年第15期114-115,共2页
作为事业单位会计核算收入类的一个重要科目,其他收入本身包含很多内容,相较于其他收入类科目而言,其核算比较复杂。如何准确有效地反映事业单位经济业务的会计信息,尤其是反映经营成果方面问题的信息,是事业单位会计需要解决的重点问... 作为事业单位会计核算收入类的一个重要科目,其他收入本身包含很多内容,相较于其他收入类科目而言,其核算比较复杂。如何准确有效地反映事业单位经济业务的会计信息,尤其是反映经营成果方面问题的信息,是事业单位会计需要解决的重点问题。本文通过对事业单位其他收入核算与企业会计相关核算之间存在的差异进行分析和探究,总结企事业会计核算上的异同与形成差异的原因。 展开更多
关键词 企事业会计准则 其他收入 制度比较分析
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权责发生制在事业单位会计中的应用探究 被引量:1
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作者 李朝霞 《中外企业家》 2016年第7X期55-56,共2页
在社会主义道路的指引下,在经济发展和市场运作方面,我国已经取得了长足的进步,在政治方面,我国的国际地位不断提升,我国的综合国力日益增强。在这一时代背景下,权责发生制渐渐成为了我国事业单位进行会计核算的基础和原则。权责发生制... 在社会主义道路的指引下,在经济发展和市场运作方面,我国已经取得了长足的进步,在政治方面,我国的国际地位不断提升,我国的综合国力日益增强。在这一时代背景下,权责发生制渐渐成为了我国事业单位进行会计核算的基础和原则。权责发生制在事业单位的正常运行中起到了巨大作用,它可以有效地反映出收入和费用的详细情况,使之配比趋向于合理化。但是,其暴露的弊端和缺陷也日益突出。此文意在分析权责发生制的四大弊端,并提出相对应的解决措施,借以探讨如何让事业单位保持良性运转,提高自己的市场竞争力。 展开更多
关键词 权责发生制 企事业会计 应用探究
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对我国企业会计准则和事业单位会计准则合一问题的探讨
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作者 石琳 《经济视野》 2014年第19期300-301,共2页
根据我国市场环境中企业类型的不同,企业运营期间所遵循的会计准则有所差异。对于企业而言,事业单位由于其组织类型的特殊性,导致其并未完全按照国家颁布的企业会计准则进行生产经营活动。企业单位的会计准则与事业单位的会计准则的... 根据我国市场环境中企业类型的不同,企业运营期间所遵循的会计准则有所差异。对于企业而言,事业单位由于其组织类型的特殊性,导致其并未完全按照国家颁布的企业会计准则进行生产经营活动。企业单位的会计准则与事业单位的会计准则的合一具有可行性,原因在于准则内容上具有相似性会计准则应用体系要素具有趋同性。本文为探究我国企业会计准则与事业单位会计准则的合一,以议题操作可行性分析为基础,结合当前市场经济体制环境,对企业会计准则与事业单位会计准则的合一方向机原则提出若干意见,以供参考。 展开更多
关键词 企事业会计准则 合一 探讨
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Characteristics of Audit Committee and Effectiveness of Its Internal Control
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作者 Yuanxian ZHAO Xiangli HU 《International Journal of Technology Management》 2014年第12期43-45,共3页
The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany' s internal control. Playing the role of the audit com... The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany' s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls. 展开更多
关键词 Audit Committee characteristics of Audit Committee internal controls EFFECTIVENESS
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Measuring Audit Firms' Intellectual Capital as a Determinant of Audit Quality: A Suggested Model
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作者 Amr N. Abdelrhman Khaled Z. Labib Ahmed F. Elbayoumi 《Journal of Modern Accounting and Auditing》 2014年第1期59-79,共21页
The intellectual capital is a main source of competing advantage. Many studies developed measure(s) of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of in... The intellectual capital is a main source of competing advantage. Many studies developed measure(s) of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms' intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital (human capital, structural capital, and relational capital). The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future. 展开更多
关键词 intellectual capital human capital structural capital relational capital audit quality audit firms
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Corporate Reporting: An Integrated Approach to Legitimacy Claims
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作者 Marianne Grove Ditlevsen Anne Ellerup Nielsent Christa Thomsen 《Journal of Modern Accounting and Auditing》 2013年第12期1637-1643,共7页
With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards... With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to "disconnected reporting". The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as "an issue of integration" and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies (e.g., Klynveld Peat Marwick Goerdeler (KPMG), A4S, PricewaterhouseCoopers (PwC)) seem to support this position, arguing that integrated reporting is "the way forward". Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders. 展开更多
关键词 integrated corporate reporting 'social legitimacy corporate communication
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