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浅析新事业单位会计制度
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作者 唐洁 《物流工程与管理》 2014年第8期163-164,共2页
修订事业单位会计制度是公共财政体制至关重要的环节,是事业单位分类改革的必要条件,是适应社会经济发展需要的必行之举。新事业单位会计制度的重大修订将促使事业单位的财务状况、事业成果、预算执行情况得到更为全面、真实、合理的反... 修订事业单位会计制度是公共财政体制至关重要的环节,是事业单位分类改革的必要条件,是适应社会经济发展需要的必行之举。新事业单位会计制度的重大修订将促使事业单位的财务状况、事业成果、预算执行情况得到更为全面、真实、合理的反映,对于促进事业单位健康可持续发展具有十分重要的意义。 展开更多
关键词 事业单位会计制度 新事业单位会计制度 新事业单位会计制度内容
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谈谈新企业会计准则的职工薪酬 被引量:3
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作者 杜修芹 《消费导刊》 2007年第14期86-87,共2页
本文从职工薪酬的范围、确认和计量、披露、新准则与原会计制度、国际会计准则差异比较等方面来谈新企业会计准则职工薪酬。
关键词 企业会计准则 职工薪酬 范围 确认和计量 原会计制度 国际会计准则
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Cost Accounting, Ethical Accountability, and Accounting Principles
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作者 Hossein Pashang Urban Osterlund Kjell Johansson 《Journal of Modern Accounting and Auditing》 2014年第1期20-31,共12页
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab... This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined. 展开更多
关键词 accountability deficit principle of invested cost ethical accountability
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