一、引言
中国会计学界和实务界曾经流行“经济越发展，会计越重要”这句“至理名言”。管理会计（Management or Managerial Accounting）侧重于为企业管理服务，其基本框架包括“决策与计划会计”和“执行会计”。“管理的重心在经...一、引言
中国会计学界和实务界曾经流行“经济越发展，会计越重要”这句“至理名言”。管理会计（Management or Managerial Accounting）侧重于为企业管理服务，其基本框架包括“决策与计划会计”和“执行会计”。“管理的重心在经营，经营的重心在决策”。基于现代市场经济环境，企业是市场经济的主体。企业管理离不开管理会计，企业管理模式的创新更离不开管理会计理论与方法的创新。今天完全可以说，“企业越发展，管理会计越重要”。展开更多
An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.展开更多
On 2016 March 24,National Health and Family Planning Commission(NHFPC)held the leading group meeting on poverty alleviation and pairing-assistance,which planned the implementation of 2016 health and poverty alleviatio...On 2016 March 24,National Health and Family Planning Commission(NHFPC)held the leading group meeting on poverty alleviation and pairing-assistance,which planned the implementation of 2016 health and poverty alleviation project.Li Bin,the group leader and minister of NHFPC,展开更多
文摘一、引言
中国会计学界和实务界曾经流行“经济越发展，会计越重要”这句“至理名言”。管理会计（Management or Managerial Accounting）侧重于为企业管理服务，其基本框架包括“决策与计划会计”和“执行会计”。“管理的重心在经营，经营的重心在决策”。基于现代市场经济环境，企业是市场经济的主体。企业管理离不开管理会计，企业管理模式的创新更离不开管理会计理论与方法的创新。今天完全可以说，“企业越发展，管理会计越重要”。
文摘An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
文摘On 2016 March 24,National Health and Family Planning Commission(NHFPC)held the leading group meeting on poverty alleviation and pairing-assistance,which planned the implementation of 2016 health and poverty alleviation project.Li Bin,the group leader and minister of NHFPC,
