企业资金内部计息管理应用探析

企业现金流状况决定着企业的存亡。在资金管理工作中,如何引导业务部门重视现金流、重视资金的时间价值,以及如何将财务费用公平有效地分解至各责任部门,被越来越多的企业重视起来。资金内部计息管理工作被越来越多地应用到财务管理工作中,以实现增加企业整体现金净流量、降低资金成本的目的。

完善财政国库存款计息管理办法的建议

财政部、人民银行制发的《国库存款计付利息管理暂行办法》规定:从2003年1月1日开始对国库存款计付利息。2003年3月21日,人民银行首次对国库存款,按单位活期存款利率按季计付利息。国库存款计息将对财政资金的运行和管理起到一定的积极作用,但对实践中遇到的一些问题,应引起上级部门关注。

Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

Selectivity of escape-hole size in tube traps for white-spotted conger Conger myriaster

Comparative fishing experiments were carried out in 2010 using tube traps with five hole diameters (8, 15, 18, 20 and 22 mm) to establish the size selectivity of escape holes for white-spotted conger. Selectivity and split parameters of the SELECT model were calculated using the estimated-split and equal-spilt model. From likelihood ratio tests and AIC (Akaike's Information Criterion) values, the estimated-split model was selected as the best-fit model. Size selectivity of escape holes in the tube traps was expressed as a logistic curve, similar to mesh selectivity. The 50% selection length of white-spotted conger in the estimated-split model was 28.26, 33.35, 39.31 and 47.30 cm for escape-hole diameters of 15, 18, 20 and 22 mm, respectively. The optimum escape-hole size is discussed with respect to management of the white-spotted conger fishery. The results indicate that tube traps with escape holes of 18 mm in diameter would benefit this fishery.

Accounting and the ＂Doctor-Manager Relationship＂

The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

Design and Research on Tourism E-commerce Platform

this paper analyzes application status of tourism e-commerce in China and the Existing problems, points out that the construction of tourism e-commerce platform is an important part of the development of tourism electronic commerce. The implementation of all business systems of various tourism enterprise data integration and information integration, the travel industry, all kinds of information resources for collaborative centralized management. By connecting the information management system of scattered all corporate travel value chain, realize the unified operation in the tourism e-commerce platform, improve the exchange of information and online transaction speed. According to our country＇ s tourism status and characteristics, from the feasibility analysis, function analysis, performance analysis and service oriented thought, this paper analyzes the system architecture of and data flow diagrams, system flow chart, PAD chart analysis of the system＇ s business processes. And it was analyzed and discussed briefly from the aspects of adaptability, functions, implementation strategy.

Do Auditors Postpone Reporting in Response to Insider Trading？ A Korean Perspective

How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.

Dynamic Crop Information System Design and Implementation Based on 3 s Technology in Shaanxi Province

By using 3s technology, the dynamic crop information system can be developed to meet the needs of sharing the agriculture information in Shaanxi Province. The dynamic crop information system can realize the query of crop information attribute and space, and the automatic acquirement, dynamic distribution and classification analysis of crop information. In this way, the whole process of real-time management of agricultural product with information and visualization can be carried out, which is to improve the level of agriculture information management automation in Shaanxi Province.

Design and implementation of the system of students information management based on WEB

This paper mainly design B/S system structure and small information management system that often appear some problems of college student information management, combines the actual situation of students and student instructor management work. In the process of the development of the whole system, the main use of Microsoft.NET technology as a whole system of compiler environment, SQL Server 2000 is used in the design of backstage supporter＇ s database, were developed and designed by Visual Studi02005 tool, in exchange for page dynamically selected by the ASP.NET database and system interface between Webpage generation. This system has high reliability, high security, low input, so that the efficiency of information management students to improve.

Application research on three-dimensional virtual mine in the framework of internet of things

Based on the information system characteristics of mine, proposed network architecture design of the mine property. And in this framework based on the design of three-dimensional virtual mine described the application of intelligent management platform. Three-dimensional virtual underground mine that shows the situation, the core application is through remote monitoring system of information exchange between devices （material object communication）. Internet of things in the framework of mining three-dimensional virtual reconstruction of mine. On coal mine safety in the production process of human, machine and environment, control elements and their harmony and unity. 3D virtual mine management platform integrates personnel positioning, dust control, gas monitoring, roof pressure monitoring, fan-line monitoring and other subsystems. Platform through the underground mine sensing equipment to conduct various types of monitoring data integration, through the transport layer device to transmit the information to the application layer intelligence processing software platform, the system automatically handles the operational status of each subsystem and the need for safe production under the proper introduction of human factors deal with special event. 3D virtual mine management platform to mining, excavation, transport, ventilation and other safety information quickly and accurately transmitted to the ground operation control center. Underground for the first time on the linkage between systems in case of emergencies, to provide safety for management decision support.

Research on Chinese accounting issues of social responsibility

Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management

This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.

Application of PIMS Software in Monthly Planning of Refinery Production

This article describes the application of the PIMS software in formulating monthly refining production plan. Application of the PIMS software can help to solve a series of problems related with monthly plan of refining production such as optimized selection of crude and feedstocks, optimized selection of production scale and processing scheme, identification of bottlenecks and their mitigation,optimized selection of turnaround time and optimized selection of operating regime, which have increased the economic benefits of refining enterprises. With the further development and improvement of models the PIMS software will play an increasingly important role in formulating monthly plans of refining operations and production management at refineries. This article also explores the problems existing in refinery monthly planning, and has made recommendations on developing and improving models and reporting system, enhancement of basic data acquisition, model maintenance personnel and staff training.

Design and implementation of coal mine safety management system based on Ajax and RFID

This paper describes the design and implementation of a coal mine safety management information system based on Ajax. The whole system includes two alarm processing subsystem and management subsystem. Alarm processing subsystem in the server, used to analyzed monitoring data of underground mine, judged whether it is in an abnormal state, also including the crews time recorded by RFID, so that timely alarm data is written to the database for the use of management infonlaation system; management information system adopts the three layer system structure based on B/S, the client the use of ax technology for an asynchronous request to the server, the server operation backstagc Oracle database to complete the business logic processing, and the results in XML form and return it to the client, the subsystem to the user to provide an interactive platform, users can monitor the underground state in real time, at the same time when the abnormal status, the system can timely alarm, prevent the occurrence of coal mine accidents.

An Information Systems Project Management Course Using a Service-Learning Model

This paper describes the implementation of an Information Systems （IS） capstone project management course that is a requirement for graduating seniors in an undergraduate Computer Information Systems （CIS） program at a regional university. The description provides a model which includes the culmination of students＇ academic training in an IS curriculum which is part of a Bachelor of Business Administration （BBA） program in an accredited college of business. The course requires an application of technical and business skills, as well as systems development and project management skills--while students are working on an actual IS project for an external sponsoring organization. Rationale for implementing this type of course includes the benefits it provides to the students, the project sponsors, and the IS department providing the course. Feedback from the course is used as integral part of the C1S curriculum assessment process used for accreditation purposes.

Analysis and Design of College Student Information Management System

This paper uses oriented process method to analysis and design the system, using SQL Server 2000 database as the backend database support platform system, using three layer B/S architecture to support, the system provides a good interface and function feature, data have high safety performance, high reliability and low cost, the system can improve the work efficiency of college personnel, improve the efficiency of management, and has a certain practical significance.

The Research on Knowledge Sharing in the Small and Medium-sized Enterprise based on Cloud Computing

The paper combine cloud computing with knowledge management, and classify the knowledge management of enterprise information management system, finally the paper plan and design the overall architecture of enterprise management information system. According to the model of cloud computing, establish the cloud computing platform based on the construction of cloud computing and virtualization technology, in order to achieve the overall architecture of the management information system of enterprise that migrate to the cloud computing enviromlaent. This paper mainly introduced in the cloud computing architecture of enterprise management information system under the environment of cloud computing and implementation of knowledge management system.

Integrating Data Mining Into Managerial Accounting System： Challenges and Opportunities

Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.