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财会统计信息失真对策研究 被引量:1
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作者 张红玲 《中国电子商务》 2011年第5期233-233,共1页
财会统计信息的准确性是财会统计工作的生命,防范和治理财会统计信息失真,应从规范财会统计工作,整顿财会统计工作秩序;加强培训和大力提高财会统计工作人员的业务能力、政治素质和职业道德,排除人为因素对统计数据的干扰,建立科... 财会统计信息的准确性是财会统计工作的生命,防范和治理财会统计信息失真,应从规范财会统计工作,整顿财会统计工作秩序;加强培训和大力提高财会统计工作人员的业务能力、政治素质和职业道德,排除人为因素对统计数据的干扰,建立科学有效的财会统计调查方法体系,建立健全财会统计数据质量保证体系等方面着手。 展开更多
关键词 财会统计 信息 失真 对策
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国营农场财会统计管理信息系统的建立
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作者 赵瑞雪 《计算机农业应用》 1993年第3期32-34,48,共4页
本文通过对国营农场现行会计统计工作特点的分析,论述了在现有条件下建立和开发“国营农场财会统计 MIS”(以后简称 NCIS)的必要性和意义。提出了包括“帐务处理”、“报表管理”、“台帐管理”和“会计统计分析预测”四大功能模块、适... 本文通过对国营农场现行会计统计工作特点的分析,论述了在现有条件下建立和开发“国营农场财会统计 MIS”(以后简称 NCIS)的必要性和意义。提出了包括“帐务处理”、“报表管理”、“台帐管理”和“会计统计分析预测”四大功能模块、适应新会计制度的管理信息系统的总体结构模型及实施方案。 展开更多
关键词 农场 财会统计 管理信息系统
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浅析财会统计信息失真的原因及对策
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作者 任亚奇 《中国商论》 2014年第11Z期194-195,共2页
随着社会的不断发展,企业财务管理的重要性越来越明显,财会统计环节是企业财务管理的重要组成部分之一,但是就目前我国大多数企业的财务管理状况来说,其在进行财会统计工作的过程中还存在着许多问题,其中财会信息失真就是最为明显的问... 随着社会的不断发展,企业财务管理的重要性越来越明显,财会统计环节是企业财务管理的重要组成部分之一,但是就目前我国大多数企业的财务管理状况来说,其在进行财会统计工作的过程中还存在着许多问题,其中财会信息失真就是最为明显的问题之一。 展开更多
关键词 财会统计 信息失真 原因
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企业财会信息资料统计补助经费管理办法
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《中州审计》 2003年第4期55-55,共1页
关键词 企业财会信息资料统计补助经费管理办法 财政部 中央财政 地方财政
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Evaluation of the Impact of International Accounting Standards Board (IASB) Framework Concepts on the Public Accounting Profession
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作者 Zivanai Mazhambe 《Journal of Modern Accounting and Auditing》 2014年第3期327-332,共6页
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board (IASB), which has taken a center stage and redefined t... Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board (IASB), which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession's overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards (IFRS) standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively. 展开更多
关键词 Intemational Accounting Standards Board (IASB) public accounting financial reporting conceptualframeworks
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The Modem Business Reporting Dimension Including the Reports of the Supervisory Board
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作者 Ewa Walinska Jacek Gad 《Journal of Modern Accounting and Auditing》 2013年第2期193-202,共10页
This paper is of conceptual nature. The considerations are based on literature studies and empirical research carried out in 2009 and 2011 among the members of supervisory board in Polish public companies. The purpose... This paper is of conceptual nature. The considerations are based on literature studies and empirical research carried out in 2009 and 2011 among the members of supervisory board in Polish public companies. The purpose of this article is to present a new business reporting model extended by the supervisory board's reports. The part of this article, which is based on the literature research, clarifies the scope of modem business reporting, being a part of a company's information system. This article includes management commentary proposal prepared by the International Accounting Standards Board (IASB). The authors proposed a supplement to the management commentary which is a global model of disclosures accompanying financial statements. According to the concept presented in this article, information prepared and disclosed by managers in financial statements and management commentaries are parts of a larger reporting system-corporate reporting supply chain. This paper mainly proposes an extension of a modem company's information system with a new channel of communication, such as supervisory board's reports. This article explains the role of a supervisory board associated with the conception. In the prepared conception, supervisory board becomes an active reviewer of management action. Moreover, it is also an active participant in the chain of corporate reports. Deliberations presented in this article are the voices in the debate on the shape of the modem business reporting. 展开更多
关键词 supervisory board corporate governance business reporting ACCOUNTING
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