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再探审计独立性——从我国主审会计师轮换制谈起 被引量:1
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作者 李春霞 陈霓华 《合作经济与科技》 2004年第2期36-37,共2页
独立性是注册会计师行业的灵魂.2004年1月1日我国主审会计师轮换制规定已正式实施,它在加强审计独立性方面迈出了重要一步,但要达到实质性的完全独立,还有大量工作要做.本文试从分析我国上市公司审计独立性的影响因素入手,提出几点实行... 独立性是注册会计师行业的灵魂.2004年1月1日我国主审会计师轮换制规定已正式实施,它在加强审计独立性方面迈出了重要一步,但要达到实质性的完全独立,还有大量工作要做.本文试从分析我国上市公司审计独立性的影响因素入手,提出几点实行轮换制后的改进措施,以期对提高我国上市公司审计独立性有所裨益. 展开更多
关键词 会计 轮换制 中国 审计工作 独立性 公司治理结构 监管机制
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试论会计理论的范式革命
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作者 娄权 胡静 《四川会计》 2000年第6期3-6,共4页
关键词 会计理论 会计确认 会计计量 会计记录 会计主
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福建省财政厅关于印发《福建省〈会计从业资格证书〉注册登记办法》的通知
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《福建省人民政府公报》 2007年第30期49-52,共4页
省直及中央驻闽各单位、各市、县(区)财政局:根据《福建省会计从业资格管理实施办法》及《福建省会计人员继续教育实施办法》等规定,制定《福建省(会计从业资格证书)注册登记办法》,现印发给你们,请认真执行。附件:福建省《会计从业资... 省直及中央驻闽各单位、各市、县(区)财政局:根据《福建省会计从业资格管理实施办法》及《福建省会计人员继续教育实施办法》等规定,制定《福建省(会计从业资格证书)注册登记办法》,现印发给你们,请认真执行。附件:福建省《会计从业资格证书》 展开更多
关键词 会计从业资格 注册登记 会计专业技术 持证人 会计工作岗位 变更登记 会计法律 会计人员管理 会计主
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签字注册会计师定期轮换浅议
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作者 何红渠 潘春霞 《陕西审计》 2005年第B09期29-29,共1页
关键词 签字注册会计 定期轮换 证券期货审计业务 审计失败 审计质量 会计 审计独立性 中国证监会 财务造假
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我国会计事务所的审计质量控制 被引量:2
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作者 王婷婷 《现代企业》 2008年第2期64-65,共2页
中国证监会联和财政部于2003年底联合发布了《关于证券期货审计业务签字注册会计师定期轮换的规定》,以强制轮换主审会计师的方式,力促提高上市公司审计质量。并且中国注册会计师协会与2006年2月15日颁布了《会计师事务所质量控制准则... 中国证监会联和财政部于2003年底联合发布了《关于证券期货审计业务签字注册会计师定期轮换的规定》,以强制轮换主审会计师的方式,力促提高上市公司审计质量。并且中国注册会计师协会与2006年2月15日颁布了《会计师事务所质量控制准则第5101号——业务质量控制》和《中国注册会计师审计准则第1121号——历史财务信息审计的质量控制》, 展开更多
关键词 审计质量控制 《关于证券期货审计业务签字注册会计师定期轮换的规定》 会计事务所 中国注册会计师协会 中国证监会 质量控制准则 会计师事务所 会计
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强制实行注册会计师定期轮换制
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作者 安邦 《西部论丛》 2003年第2期5-5,共1页
关键词 监督 注册会计 定期轮换制 会计
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中国证监会有关负责人就《关于证券期货审计业务签字注册会计师定期轮换的规定》答记者问
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《商业会计》 2003年第12期19-19,共1页
中国证监会与财政部最近联合发布了《关于证券期货审计业务签字注册会计师定期轮换的规定》。
关键词 《关于证券期货审计业务签字注册会计师定期轮换的规定》 中国 会计 证券市场 会计师事务所
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激情铸品牌 转型促发展——建行武汉江岸支行个人银行业务发展纪实
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作者 刘红玲 罗翔 方立志 《今日财富(金融发展与监管)》 2009年第6期53-55,共3页
2006年,建设银行提出"实施业务战略转型,加快零售业务发展,把建设银行打造成国际一流零售银行"的战略远景目标。当时作为建行湖北省分行利润贡献大行的建行武汉江岸支行个人业务面临着前所未有的挑战,支行90%的利润来源于公... 2006年,建设银行提出"实施业务战略转型,加快零售业务发展,把建设银行打造成国际一流零售银行"的战略远景目标。当时作为建行湖北省分行利润贡献大行的建行武汉江岸支行个人业务面临着前所未有的挑战,支行90%的利润来源于公司业务,个人存款余额占比不到45%,个人存款每年新增不到5个亿,个人存款网均低于全省建行1200万元,低于武汉市城区行3700万元,网均新增也远低于全省以及武汉城区行的平均水平。 展开更多
关键词 个人银行业务 个人存款 建设银行 利润贡献 电子银行 远景目标 战略结构 联动营销 支行党委 会计主
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Value of subjective performance evaluation: A theoretical perspective
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作者 ZHAO Xiao-dong YU Zeng-bia 《Journal of Modern Accounting and Auditing》 2007年第4期46-52,共7页
To break through the academic research tradition of isolating subjective performance evaluation (SPE) with objective evaluation, and enhance the application and explanation power of analytical research findings, thi... To break through the academic research tradition of isolating subjective performance evaluation (SPE) with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE. 展开更多
关键词 SUBJECTIVITY performance evaluation principal-agent model managerial accounting
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Does the system of independent directors help improve the quality of accounting information: From the perspective of earnings conservatism
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作者 CHEN Wei ZENG Li TAN Li-chuan 《Chinese Business Review》 2008年第1期49-55,共7页
Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of t... Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of these independent directors: Percentage within BDs, professional capacities, stimulation and work conditions. From the empirical results, we conclude that the more powerful of the independent directors, the better the accounting conservatism, and that their positive impact increases along with the improvement on corporate governance, meanwhile the work conditions plays the most important role, and then are the percentage within BDs and their professional capacities, the stimulation and personal reputation appear the least importance. 展开更多
关键词 independent directors monitoring accounting conservatism orthogonal factor analysis path analysis
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Accounting Research: A Synthetic View of Epistemological Differences
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作者 Anthony Moung Yin CHAN Ryerson University 《Journal of Modern Accounting and Auditing》 2012年第11期1623-1631,共9页
In this paper, a number of basic differences in the contemporary accounting research are explored: (1) American versus European research perspectives; (2) mathematically-based versus non-mathematically-based rese... In this paper, a number of basic differences in the contemporary accounting research are explored: (1) American versus European research perspectives; (2) mathematically-based versus non-mathematically-based research approaches; (3) positive versus naturalistic methodologies; (4) objectivist versus subjectivist assumptions concerning the accounting craft; and (5) functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting (e.g., accounting as the economic goods, the political output, the social process, or the cultural product). Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes. 展开更多
关键词 research perspectives positive versus naturalistic methodologies objectivist versus subjectivistassumptions functionalist versus interpretive paradigms on accounting theory
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Contemporary Marxism and Post-industrial Economy
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作者 Victoria S. Gritsenko 《Journal of Philosophy Study》 2014年第3期195-199,共5页
Karl Marx (1973) scientifically predicted the appearance of some extraordinary tendencies of social development in the second half of the 20th century was given a common name of post-industrial or informational soci... Karl Marx (1973) scientifically predicted the appearance of some extraordinary tendencies of social development in the second half of the 20th century was given a common name of post-industrial or informational society and interpreted as post-bourgeois, post-capitalist, post-business society, and late capitalism. Autonomist Marxism and Perm philosophy school had separately come to a conclusion that all the phenomena noticed by the post-industrial theory could be adequately explained if we consider the historically new form of material labour appearing now. Marx (1973), who predicted this new form, named it automated, scientific, or universal labour. With the appearance of the universal labour, the wealth of the society depends on the universal human powers that help to involve the extensive powers of nature into the production process. Universal labour can not be averaged or measured by the labour time as the abstract labour; it implies high complexity and creativity. Involving increasingly powerful forces of nature and human society, it appears to be the labour of another essence and by its essence, it does not create value. 展开更多
关键词 modem Marxism universal labour destruction of value post-industrial society information
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On Chinese empirical accounting research
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作者 ZHANG Wen-xian MAO Yu 《Journal of Modern Accounting and Auditing》 2007年第4期1-6,共6页
This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each pha... This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include: the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. (1) Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; (2) The time of selected samples is shot; (3) Some articles utilize variables to represent certain concepts; (4) Most of the models are literary models; (5) Some researches focus on model and fix quantify, sometimes neglect some factors; (6) Most researches lack great findings, some conclusions are even opposite. 展开更多
关键词 empirical accounting research research conclusion CHINESE
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Functions and Responsibilities of the Institutions of Higher Leaming in Accounting Integrity Construction 被引量:1
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作者 Song Jie 《International English Education Research》 2015年第2期9-12,共4页
In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and... In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and innovation function, makes the institutions of higher learning must assume their obligations in accounting integrity construction.This article, through interpreting the essence and significance of accounting integrity, further expound the functions and integrity construction. responsibilities of the institutions of higher learning in accounting 展开更多
关键词 Accounting integrity Institutions of higher learning
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The Situation and Educational Development of University Auditing
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作者 Yuling LI 《International Journal of Technology Management》 2015年第4期73-75,共3页
Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in sta... Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition' s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research. 展开更多
关键词 AUDIT teaching situation PRACTICE RESEARCH
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A Review of Chinese College Students' Interest Views Education
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作者 Zhu Ding 《International English Education Research》 2014年第3期92-95,共4页
In the process of transition from the planned economy to the socialist market economy, college students' interest views are uneven. The shown diversified characteristics have carousedthe academic circle's attention ... In the process of transition from the planned economy to the socialist market economy, college students' interest views are uneven. The shown diversified characteristics have carousedthe academic circle's attention about college students' interest views. The academic circle has conducted comprehensive researches on the characteristics and causes, status and the necessity, the basic principles, the main content and the implementation strategies of college students' interest view education. However, since researchingtime is limited, the construction of theoretical system, research and development and effectiveness of college students' interest views education still has a long way to go. 展开更多
关键词 College Students INTEREST Research REVIEW
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注会定期轮换 以"独立"促进质量
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作者 李巧宁 《金融信息参考》 2003年第12期25-25,共1页
中国证监会与财政部最近联合发布了<关于证券期货审计业务签字注册会计师定期轮换的规定>.<规定>的出台,对注册会计师业界乃至整个证券市场都将产生重大影响.为此,本报记者采访了中国证监会有关负责人.
关键词 注册会计 证券市场 审计工作 会计 上市公司 定期轮换 会计师事务所 项目负责人
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