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对公务员财产公开制度的深度思考
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作者 孙玮霞 《经济师》 2014年第4期37-39,共3页
提起公务员财产公开制度,官方的决心和民间的耐心都已经达到了一个饱和的程度,似乎是呼之欲出了,但是却仍然不见有实质性的动作。这主要是因为公务员的财产公开涉及到一套新制度的建立,首先是公开的数据信息从什么渠道上报,是公务员自... 提起公务员财产公开制度,官方的决心和民间的耐心都已经达到了一个饱和的程度,似乎是呼之欲出了,但是却仍然不见有实质性的动作。这主要是因为公务员的财产公开涉及到一套新制度的建立,首先是公开的数据信息从什么渠道上报,是公务员自己报吗?那很可能变成"逗你玩"。应该由没有利益关联的第三方收集资料并上报,然后公开在媒体上。那么怎样对公务员的收入和消费进行监督和核查,怎么能够避免自己人查账?这些问题解决的好与不好,直接关系到财产公开能否有效地遏制腐败的滋生。这里不仅仅是一个决心问题,还有一些技术性问题。从技术上而言,应该有三套制度同时实行,这三套制度是:第一,全社会实行信用保障号码唯一制度;第二,金融实名制;第三,公务员家庭财产申报制度和一套与之相适应的家庭会计制度。金融实名制现在已经成为正在实行中的制度了,全社会实行信用保障号码唯一制度还有很多技术上的难题需要解决;财产申报制度则有赖于家庭会计制度的推行和实施。文章从经济管理的角度,对公务员财产公开的基本会计问题进行了探讨。 展开更多
关键词 公务员财产公开 社会信用体系 信息体系家庭会计制度
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揭示会计对象遗漏及其扩展
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作者 王树金 宋丹普 齐雅静 《黑龙江财会》 2001年第11期33-34,共2页
关键词 会计对象 微观主体 资金运动 家庭会计制度 自然人资金收支
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Pereira's Equity: Teaching Introductory Accounting With a Family Approach
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作者 Ivam Ricardo Peleias 《Journal of Modern Accounting and Auditing》 2013年第7期867-880,共14页
The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to... The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program: the family. The case can be solved in two phases: In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical. 展开更多
关键词 teaching-learning process introductory accounting Brazil
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