团场企业财务收支审计的方法

团场企业是团场中重要的经济组织,在其发展过程中,企业资产、资金量、人员等不断增多,因此,团场企业在财务审计方面的方法也需要增加和变化。在财务收支审计之前,需要对被审计单位的内部管理、组织架构和经营环境进行详细了解,在此基础上才能更加深入的对团场企业的财务收支进行合理规法的审计,提高审计质量和水平。

浅谈团场中小企业财务管理中存在的问题和建议

随着我国经济的发展以及建设,国家对于团场的建设出台了很多鼓励的政策,以此来支持团场中小企业的发展,使得我国的中小企业在国际竞争市场中保持稳定的增长趋势,团场中小企业在生产经营的过程中表现出较强的灵活性,但是由于企业规模小,在处理风险的时候能力较弱,尤其是团场中小企业的财务管理概念薄弱,企业内部的管理制度并不完善,本文就此分析了团场中小企业的财务管理过程中存在的问题,基于这些问题提出了几点完善团场中小企业财务管理制度的建议。

团场工业:历程、问题、发展思路及目标措施

该文主要在深入调研的基础上,对兵团乡镇企业团场工业发展的历程和现状以及团场工业发展的几种主要形式进行了分析,并进一步提出了发展团场工业、搞活团场企业的政策措施的建议。

Chaebol Firms＇ Real and Accrual-Based Earnings Management in the Pre-and Post-Asian Financial Crisis Periods

This paper examines chaebol （Korean business group） firms＇ earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on the external capital markets as chaebol firms achieved internal financing through arbitrary transactions among their affiliated and contracted firms. This produced a higher demand for financial reporting transparency in chaebol firms and strengthened monitoring from investors. These changes in the business environment in Korea following the financial crisis are likely to have led chaebol firms to reduce earnings management by using managers＇ discretion in accounting accruals and to seek alternative means to manage earnings through abnormal operating decisions which are referred to as real activities manipulation. The authors find that chaebol firms have significantly decreased accrual-based earnings management after the financial crisis of Asian compared to non-chaebol firms. The authors also find that chaebol firms have become more inclined to engage in real earnings management after the financial crisis. The results suggest that chaebol firms have shifted their earnings management methods from accruals manipulation to real activities manipulation which is harder to be detected by external auditors and regulators. This study provides insight into the changes in chaebol firms＇ earnings management methods triggered by economic shock. The findings suggest that the shift in chaebol firms＇ financing sources from internal to external capital markets and the increased demand for transparent financial information in the post-financial crisis period are likely to have influenced chaebol firms to substitute real earnings management for accrual-based earnings management after the financial crisis.

以“六稳”保障有序复工复产

3月9日,五师九〇团雨禾塑业有限责任公司地膜生产车间里一片繁忙景象,工作人员正忙着上料、加工、包装。"目前我厂两台薄膜生产机已正常运行,日产量9吨左右。"九〇团雨禾塑业有限责任公司总经理袁北军说,"按照师市、团场企业复工复产指示精神,我们与团党委签订了《疫情防控承诺书》,严格执行复工复产相关制度,加强对员工的思想教育和疫情防护知识的宣传,确保复工复产期间,安全生产和疫情防控两不误。"