Accounting treatment and internal controls in financial shared services ofmultinational corporations

Financial shared services （FSS） play an important role in multinational corporations for the effective cost management. FSS also can reduce errors and fraud so as to achieve perfect internal controls by standardized and procedural business processes which are important parts of internal controls. This paper emphasizes on two popular procedures and methods in multinational corporations. One is balance sheet reconciliation. It can illustrate the situation of accounts on an accrual basis which are the focus of internal audit and external audit. The other is Interco-Sop （Intercompany-standard operating procedure） which are important for to ensure the accuracy and effectiveness of accounting system and internal controls.

The Risk Identification and Corresponding Strategy of Transnational Financial Accounting Outsourcing

Financial Accounting outsourcing in recent years has been the development of new outsourcing model with more and more enterprises management and CFOs of all ages. With the development of financial accounting outsourcing services, it will lead to economic, social and development prospects that are also widely recognized. Not only small and medium companies are keen to own non-core financial accounting processes outsourced to agencies, large group has the entire basis of accounting processes tend to be outsourced to a qualified and experienced outsourcing service. Group companies or large multinationals are gradually re-integration of the financial sector, the basic financial accounting processes separate from the daily work out for outsourcing to focus resources on the development of core competencies.

Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

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.

Research on the Construction of Intelligence Community Integrated Information Service platform

With the constructions of ＂intelligence city＂, intelligent life quietly came to the people. As the ＂cell＂ of the city, the construction of intelligence community arises. Resident service system and e-government application system have been used in the traditional information community, but these systems are independent of each other, lack of interconnectedness, which results in the phenomenon of information isolated island. Intelligence community integrated information service platform can integrate information service resources and provide residents with efficient and convenient life. From the meaning, operation mode, we can design the cooperative, open and extensible system architecture.

中德展览会网站内容分析与比较研究

近年来中国会展业发展迅速,针对如何借鉴会展强国的发展经验来提高中国会展管理和运营水平问题,对中德两国137个UFI(Union of international Fairs)认证的专业展览会的网站内容和在线服务进行编码,通过对中德展览会网站各项指标的比较与分析,揭示会展强国德国展览会的先进运营经验、中国展览会的特色和两国展览会网站内容与在线服务的差异,最后从展览会管理和运营的角度提出中国展览会可以借鉴的经验。