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信息化对会计理论与实务的影响探究
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作者 刘尚尚 胥超 《中文科技期刊数据库(全文版)经济管理》 2023年第5期4-6,共3页
现如今信息技术在很多行业得到大力应用,相关技术已经成为推动社会发展与进步的重要力量。对于会计工作而言,能够通过变革、融合、创新的方式,影响并推动我国会计实务与理论的创新,深化会计实务在企业经济发展与建设中的地位,提高会计... 现如今信息技术在很多行业得到大力应用,相关技术已经成为推动社会发展与进步的重要力量。对于会计工作而言,能够通过变革、融合、创新的方式,影响并推动我国会计实务与理论的创新,深化会计实务在企业经济发展与建设中的地位,提高会计理论与实务的应用质量和效率。对此本文结合信息技术的基本内涵,探究信息技术对会计实务与理论的影响,明确会计融合与发展的方向,为我国会计事业的健康发展奠定基础。 展开更多
关键词 信息技术 会计理论 影响
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“营改增”对企业财务管理的影响 被引量:10
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作者 陈锷 《商业会计》 2015年第7期38-40,共3页
"营改增"政策正在我国稳步推进,本文从财务状况、经营成果、现金净流量、财务指标分析、会计账务处理等六方面剖析其实施给企业财务管理带来的影响,并提出应对之策。
关键词 “营改增” 状况 经营成果 现金净流量 会计账处理影响
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新政府会计制度对高校会计核算实务的影响研究 被引量:7
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作者 代娟 《中国集体经济》 2019年第36期153-154,共2页
随着我国财政预算改革的不断深入,对高校会计提出了更高的要求。在新形势下,政府为了能够充分提高高校会计管理和核算的整体水平,确保高校财务管理工作顺利开展,保证高校会计管理工作的整体质量,高校会计制度必须要顺应市场经济的发展... 随着我国财政预算改革的不断深入,对高校会计提出了更高的要求。在新形势下,政府为了能够充分提高高校会计管理和核算的整体水平,确保高校财务管理工作顺利开展,保证高校会计管理工作的整体质量,高校会计制度必须要顺应市场经济的发展形势进行转变,对原有的高校会计制度进行全面的修订,这样才能够更好的解决当前高校所面临的财务问题。 展开更多
关键词 新政府会计制度 高校 会计核算 影响
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会计信息化对会计理论及实务的影响 被引量:14
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作者 张丽杉 《现代营销(下)》 2012年第7期156-157,共2页
会计信息化主要利用率现代科学技术尤其是计算机信息技术,使得会计核算工程更加的准确与高效。会计信息化的实现,在很大程度上推动了我国会计理论及会计实务的发展与完善,对我国会计管理制度改革的深化具有巨大的推动作用。本文将对会... 会计信息化主要利用率现代科学技术尤其是计算机信息技术,使得会计核算工程更加的准确与高效。会计信息化的实现,在很大程度上推动了我国会计理论及会计实务的发展与完善,对我国会计管理制度改革的深化具有巨大的推动作用。本文将对会计信息化对会计理论及实务的影响进行分析,以供参考。 展开更多
关键词 信息技术 会计理论 影响
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浅析会计准则变革对会计实务的影响 被引量:3
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作者 黄俏莹 《知识经济》 2017年第15期84-85,共2页
对于企业来而言,会计准则的改革对其会计实务具有十分重要的影响,对企业的会计实务变化产生了巨大作用,以至于最终会影响企业的发展。因此,对会计准则进行研究具有极大的必要性和重要性,是对企业会计现状的分析并由此进行分析其对会计... 对于企业来而言,会计准则的改革对其会计实务具有十分重要的影响,对企业的会计实务变化产生了巨大作用,以至于最终会影响企业的发展。因此,对会计准则进行研究具有极大的必要性和重要性,是对企业会计现状的分析并由此进行分析其对会计实务的影响,从而实现最终促进企业发展的目的。在我国,自从改革开放以来,会计准则在不断的变化和发展,因而企业事务也随之进行着变化和发展,所以,加大会计准则变革对会计实务的影响研究及其研究力度都具有极大想现实需求。本文就以会计准则变革对会计实务的影响为切入点来对我国自改革开放以来会计准则的变革历程进行探究,从中进行了特点的归纳并以此来就会计准则变革对会计实务的影响进行深入分析,以达到促进我国企业不断发展之目的。 展开更多
关键词 会计准则 变革 会计 影响
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关于新会计准则对企业财务管理实务影响研究 被引量:1
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作者 张建伟 《中文科技期刊数据库(全文版)经济管理》 2022年第1期22-25,共4页
在21世纪,我国国民经济高速发展,各行各业未来发展前景一片良好,在此背景下,企业面临的内部和外部环境改变,对财务管理的要求不断提高。在此背景下,我国于2006年发布了新会计准则体系,并在随后陆续进行内容修订,提高了企业的财务信息质... 在21世纪,我国国民经济高速发展,各行各业未来发展前景一片良好,在此背景下,企业面临的内部和外部环境改变,对财务管理的要求不断提高。在此背景下,我国于2006年发布了新会计准则体系,并在随后陆续进行内容修订,提高了企业的财务信息质量和管理水平。整体来看,新会计准则是对旧会计准则的扩展和延伸,在功能、属性、方法上更加接近国际标准,有利于我国经济和全球经济相互融合。 展开更多
关键词 新会计准则 企业财管理 影响
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领导干部要注意培养非权力性影响力
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作者 姜婕 《湖南经济》 2000年第5期39-39,共1页
关键词 领导干部 素质 影响务
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浅谈校长的非权力影响力
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作者 刘宗菊 《中小学教师培训》 2001年第9期22-22,共1页
关键词 校长 非权影响 学校管理 自然凝聚力 自然向心力 自然感召力
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Influential Factors of House-purchasing Intention in Work construction Sites among Migrant Workers with a Case of Investigations on 203 Migrant Workers from Jiangxi Province 被引量:2
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作者 刘文 王彦之 《Agricultural Science & Technology》 CAS 2015年第12期2881-2885,共5页
The research selected 13 factors from individual and family characters, construction site characters and work characters and analyzed the influences on the willingness of purchasing houses on construction sites with L... The research selected 13 factors from individual and family characters, construction site characters and work characters and analyzed the influences on the willingness of purchasing houses on construction sites with Logistic regression mod- el. The results showed that gender, age differences, personality, willingness on fami- ly land conversion, management of enterprises on construction sites, relatives and friends on construction lands, and Job satisfaction were approved by significant testing, but marital status, annual household income, the rate of migrant worker in a household, transportation in work city, and corporate reputation were not approved by significant testing. 展开更多
关键词 Migrant worker House-purchasing willingness in work construction sites Influential factors Logistic regression analysis Jiangxi Province
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Basic Characteristics,Spatial Disparity and Its Major Influencing Factors of Service Industry in China 被引量:6
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作者 SHEN Yuming QIU Ling +3 位作者 REN Wangbing CAO Yi HU Dan SONG Yujing 《Chinese Geographical Science》 SCIE CSCD 2009年第4期314-324,共11页
Based on the analysis of its basic characteristics, this article investigated the disparities of Chinese service industry among the three regions (the eastern China, the western China and the middle China) and inter... Based on the analysis of its basic characteristics, this article investigated the disparities of Chinese service industry among the three regions (the eastern China, the western China and the middle China) and inter-provincial disparities of that in the three regions by Theil coefficient and cluster analysis. Then, major factors influencing its spatial disparity were explored by correlation analysis and regression analysis. The conclusions could be drawn as follows. 1) The development of Chinese service industry experienced three phases since the 1980s: rapid growth period, slow growth period, and recovery period. From the proportion of value-added and employment, its development was obviously on the low level. From the composition of industrial structure, traditional service sectors were dominant, but modem service sectors were lagged. Moreover, its spatial disparity was distinct. 2) The level of Chinese service industry was divided into five basic regional ranks: well-developed, developed, relatively-developed, underdeveloped and undeveloped regions, As a whole, the overall structure of spatial disparity was steady in 1990-2005. But there was notable gradient disparity in the interior structure of service industry among different provinces. Furthermore, the overall disparity expanded rapidly in 1990-2005. The inter-provincial disparity of service industry in the three regions, especially in the eastern China, was bigger than the disparity among the three regions. And 3) the level of economic development, the level of urban development, the scale of market capacity, the level of transportation and telecommunication, and the abundance of human resources were major factors influencing the development of Chinese service industry. 展开更多
关键词 service industry Theil coefficient Pearson correlation coefficient cluster analysis spatial disparity China
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Lewin Behavior Model-Based Study on Influence Factors of Individuals to Mobile Service Demand 被引量:1
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作者 Tong Lili, Li Xiaowen 《China Communications》 SCIE CSCD 2012年第6期154-162,共9页
How to fmd main influence factors of individuals to mobile service demand is investiga- ted. The empirical research is conducted in the sample of high-value customers in China mobile market. Based on Lewin behavior mo... How to fmd main influence factors of individuals to mobile service demand is investiga- ted. The empirical research is conducted in the sample of high-value customers in China mobile market. Based on Lewin behavior model, this pa- per establishes factors-matrix from personal and environmental dimensions. Relationships among multiple factors are tested in the structural equa- tion model and their impacts on customers' de- mands are elaborated. Findings indicate that opera- tional convenience and business brand image have significant effects on sample users' demands. Fur- thermore, annual income, gender, occupation, the needs of access to information and the needs of enriching and improving social relationships are al- so important factors for high-value users. The re- suits may provide further insights into mobile service demand and the model can be popularized to other behavior researches. 展开更多
关键词 individuals' behavior research distin-guish path Lewin behavior model influence fac-tors mobile service demand
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对持有待售的非流动资产、处置组和终止经营会计处理的理解与思考 被引量:1
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作者 徐琨 《商业会计》 2018年第3期28-30,共3页
2017年4月28日,财政部正式发布了《关于印发企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》(CAS 42),详细规定了持有待售的非流动资产和处置组的分类、计量和列报要求。文章拟结合我国企业目前实务的做法,通过部分A... 2017年4月28日,财政部正式发布了《关于印发企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》(CAS 42),详细规定了持有待售的非流动资产和处置组的分类、计量和列报要求。文章拟结合我国企业目前实务的做法,通过部分A股上市公司的实例分析该准则对我国会计实务可能产生的影响和可能存在的问题,并提出改进建议。 展开更多
关键词 持有待售会计处理 影响
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政府采购法实施条例对政府采购实务的影响分析
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作者 邵海倩 《浙江教育技术》 2015年第6期59-62,共4页
《中华人民共和国政府采购法实施条例》(以下简称《条例》)于2014年12月31日国务院第75次常务会议通过,并于2015年3月1日起施行。《条例》的出台,不仅使《中华人民共和国政府采购法》更加科学、完善,增加了政府采购的规范性和可操作性,... 《中华人民共和国政府采购法实施条例》(以下简称《条例》)于2014年12月31日国务院第75次常务会议通过,并于2015年3月1日起施行。《条例》的出台,不仅使《中华人民共和国政府采购法》更加科学、完善,增加了政府采购的规范性和可操作性,明确了困惑政府采购工作者的实务操作问题;还体现了创新精神和时代性,契合信息化社会背景。本文主要分析《条例》在政府采购实务中对采购代理机构、采购人、供应商的主要影响。 展开更多
关键词 政府采购法 实施条例 影响
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A Delay System Approach to Fault Detection Filter of Networked Control Systems 被引量:1
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作者 马力伟 田作华 +1 位作者 施颂椒 翁正新 《Journal of Donghua University(English Edition)》 EI CAS 2009年第1期21-25,共5页
In this paper,the fault detection filter(FDF) design problem for networked control systems(NCSs) with both network-induced delay and data dropout is studied.Based on a new NCSs model proposed recently,an observer-base... In this paper,the fault detection filter(FDF) design problem for networked control systems(NCSs) with both network-induced delay and data dropout is studied.Based on a new NCSs model proposed recently,an observer-based filter is introduced to be the residual generator and formulated as an H∞-optimization problem for systems with two successive delay components.By applying Lyapunov-Krasovskii approach,a new sufficient condition on stability and H∞ performance is derived for systems with two successive delay components in the state.A solution of the optimization problem is then presented in terms of linear matrix inequality(LMI) formulation,dependently of time delay.In order to detect the fault,the residual evaluation problem is also considered.An illustrative design example is employed to demonstrate the validity of the proposed approach. 展开更多
关键词 fault detection filter (FDF) networkedcontrol systems (NCSs) H∞ -optimization delay system linear matrix inequality (LMI)
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Audit Quality in Practice A Critical Analysis of the Financial Reporting Council (FRC) Discussion Paper 被引量:1
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作者 Noor Aclwa bUlalman Mazni Abdullah Kamisah Ismail Noor Sharoja Sapiei 《Journal of Modern Accounting and Auditing》 2013年第12期1564-1573,共10页
The efforts by the Financial Reporting Council (FRC) in the United Kingdom (UK) to stimulate audit firms to improve audit quality manifest in its Discussion Paper: Promoting Audit Quality warrant further analysis... The efforts by the Financial Reporting Council (FRC) in the United Kingdom (UK) to stimulate audit firms to improve audit quality manifest in its Discussion Paper: Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee (AC) which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice. 展开更多
关键词 audit quality content analysis REGULATION United Kingdom (UK)
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African-American Women's Perceptions of Constitutive Meanings of Good Hair Articulated in Black Hair Magazine Advertisements
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作者 Eletra S. Gilchrist Courtney Thompson 《Journalism and Mass Communication》 2012年第1期279-293,共15页
Hair has historically reflected material consequences in the Black community; thus, research has begun to investigate how the power/privilege matrix that is propagated throughout the media permeates society and impact... Hair has historically reflected material consequences in the Black community; thus, research has begun to investigate how the power/privilege matrix that is propagated throughout the media permeates society and impacts African-Arnerican women's perceptions of hair. This research joins the discussion by exploring how Black hair magazine advertisements influence Black women's hair decisions and their percepfious of what constitutes beautiful Black hair. Findings reveal that the images African-American women consume from Black hair magazine advertisements do impact what they consider to be beautiful and, subsequently, influence their day-to-day styling and hair care mechanisms, lending further support to the idea that the media serve as powerful sources of knowledge. This study culminates by theorizing about the constitutive meanings and importance of Black hair as conveyed through magazine advertisements and considers how Black women use social comparisons to make everyday hair decisions to achieve what they identify as good hair. 展开更多
关键词 body politics hair politics social comparison theory Black hair magazine advertisements
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Focus on Climate Impact Assessment and Forecast Service in Liaocheng City in 2015
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作者 李亚萍 王小亚 +2 位作者 韩雪蕾 纪凡华 杨志勇 《Agricultural Science & Technology》 CAS 2016年第11期2505-2509,共5页
Detailed statistics of characteristics of climatic factors in Liaocheng in 2015 were carried out. The main points of meteorological service' were summed up to im- prove the ability of meteorological forecast, thereby... Detailed statistics of characteristics of climatic factors in Liaocheng in 2015 were carried out. The main points of meteorological service' were summed up to im- prove the ability of meteorological forecast, thereby meeting the new requirements of the public for meteorological cause. The results showed that the annual average temperature in various Counties was in the range of 13.6-14.5 ℃, which was slight- ly higher than that in an average year and lower than that in the past year; the average annual precipitation of various counties ranged from 376.9 to 592.1 mm, which was slightly less than those in an average year and the past year; the aver- age sunshine duration across the city was 2 026 h, which was less than that in an average year and slightly more than that in the past year. The main climatic events included fog and haze, heavy snowfall, thunderstorm, gale, hail, high temperature, heavy rain and rainy sparse sunlight, which produced a negative impact on the agri- culture, tourism, transportation and people's daily life. This is the focus of future services. 展开更多
关键词 Climatic impact Meteorological forecast Meteorological service Liaocheng
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新会计准则框架下的企业会计实务影响研究
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作者 庞科芹 《财讯》 2019年第6期43-43,共1页
随着经济全球化的影响越来越大,我国的经济体制和体制改革也在不断推进和深化中。目前,随着我国经济的快速稳定发展,会计处理问题也日益突出。因此,为了更好地完善社会主义市场经济体制,我们应该深刻认识到,社会和市场的发展在给我们带... 随着经济全球化的影响越来越大,我国的经济体制和体制改革也在不断推进和深化中。目前,随着我国经济的快速稳定发展,会计处理问题也日益突出。因此,为了更好地完善社会主义市场经济体制,我们应该深刻认识到,社会和市场的发展在给我们带来机遇的同时也带来了一定的挑战,且我们应当以当前的发展形势为基础,对我国新会计准则在新的会计准则框架下的企业会计实务影响进行研究,这对我国经济持续健康的发展具有非常重要的作用。 展开更多
关键词 新会计准则 框架 企业会计 影响研究
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Food Consumption Patterns and Sustainable Natural Resources Management in the Mediterranean Region
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作者 Roberto Capone Nicola Lamaddalena Lamberto Lamberti Abderraouf Elferchichi Hamid El Bilali 《Journal of Food Science and Engineering》 2012年第8期437-451,共15页
Sustainability of food systems and diets is not simply related to health concerns as it also involves environmental impacts. In fact, diets are major players in biodiversity erosion, natural resources degradation, cli... Sustainability of food systems and diets is not simply related to health concerns as it also involves environmental impacts. In fact, diets are major players in biodiversity erosion, natural resources degradation, climate change, etc.. The paper aims at analysing the main environmental impacts of the Mediterranean food consumption patterns on land and water resources and biodiversity. It provides a review on water and land resources and biodiversity in the Mediterranean and an analysis of the livestock sector impacts on ecosystem services. The most recent FAO food consumption statistics and standard impact data from different sources (e.g., Water Footprint Network; Mekonnen & Hoekstra, 2010; Ewing et al., 2010) were used to calculate and discuss environmental impacts, i.e., water, carbon and ecological footprints. Mediterranean diets promote biodiversity use, conservation and sustainable natural resources management. They are more respectful of ecosystems and have lower environmental impacts than Northern Europe and American diets. 展开更多
关键词 Mediterranean diets environmental impacts biodiversity.
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Factors affecting profitability of multi-finance company in Indonesia
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作者 Dwi Martani Ronald Recky Munaiseche 《Chinese Business Review》 2010年第5期53-62,共10页
The aim of this study is to examine the profitabilily of multi-finance companies. This study uses macroeconomic determinants and fundamental variables as factors that affected profitability. The samples of the study w... The aim of this study is to examine the profitabilily of multi-finance companies. This study uses macroeconomic determinants and fundamental variables as factors that affected profitability. The samples of the study was multifinance company in Indonesia over period 2005-2007. The study uses an unbalanced panel data as a methodology. The result suggests that, the ownership of financial assets doesn't significantly affect multi-finance performances. This result indicates that multi-finance face difficult situation to generate profit from the credit given. And the result also suggests that all macroeconomic determinants affect multi-finance profitability, with more concern on inflation that have negative significant. 展开更多
关键词 multi-finance profitability macroeconomic indicators panel data Indonesia
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