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《会计法》若干问题探讨 被引量:1
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作者 顾元涛 《现代商业》 2008年第23期204-205,共2页
《中华人民共和国会计法》于1985年六届全国人大常委会通过,并经过了两次修改。新修订的《会计法》在规范会计行为,保证会计工作秩序等方面起到了十分重要的作用。然而,随着经济环境的不断发展,现行《会计法》在模式设置、诚信条款、责... 《中华人民共和国会计法》于1985年六届全国人大常委会通过,并经过了两次修改。新修订的《会计法》在规范会计行为,保证会计工作秩序等方面起到了十分重要的作用。然而,随着经济环境的不断发展,现行《会计法》在模式设置、诚信条款、责任叠加和工作监管等方面存在的立法缺陷逐渐显露出来。本文对以上所述的若干问题做了初步有益的探讨。 展开更多
关键词 规范模式 会计诚信 责任叠加 会计工作监管
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On the informationization of accounting information in China: The perspective of accounting information systems and its regulatory framework in the USA 被引量:1
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作者 Dennis B. K. Hwang CHEN Yan Gary S. Robson 《Journal of Modern Accounting and Auditing》 2008年第8期17-29,共13页
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys... The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones. 展开更多
关键词 accounting informationization accounting information system corporate governance and information disclosure regulatory framework social morality and professional ethics
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