Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

The Practice of Accounting in Cameroonians Very Small Enterprises(VSEs)

While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APFs),to see if and how very small enterprises(VSEs)produce and use accounting data.This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding.Content analysis is used to identify theirs accounting practices.That is,how and if accounting figures are produced and used.Very small enterprises(VSEs)use accounting practices.The majority is involved on forecasting and analyses or cost calculation.Mostly,cost calculation(management accounting)is used but,some are also applying daily registration of transactions(general accounting)and the assessment of financial situation(financial analysis).The principal implication here is in regard with accounting standards for VSEs.Taxation must be based on accounting.But that is not the case in our context.At least,75%of companies in Cameroun are VSEs.This means that they should be taken into account for accounting rules revisions.It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager,its profile,and the nature of the activity.The emergence of these variables can permit to apprehend the Information Accounting System of VSEs.

The Relationship Between Enterprise Budget Management and Accounting

There is a great correlation between cost budget management and accounting work.Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitiveness.Therefore,improving the overall level of cost budget management and accounting work is a problem that many enterprise development strategy makers focus on under the situation that domestic enterprises are facing more and more development pressure.

基于三层B/S架构的企业信息化管理系统的设计

为解决企业管理系统中存在的数据冗余、不一致、数据同步效率低等问题,文章通过引入三层浏览器/服务器(B/S)架构模式,实现了对企业信息化管理系统的研究。该系统的设计主要包含数据库设计、系统管理、生产管理、统计报表等主要功能模块的设计。系统由浏览器向服务器发送请求,服务器接收请求并处理,然后将结果返回给浏览器。系统采用了MVC设计模式,将数据层、业务层和表示层分离开来,提高了可维护性、可扩展性和可重用性。该系统的应用不仅达到了数据远程共享的目的,还实现了对现骨干数据及报表的查询功能,可充分满足企业的信息化管理需求。

China' s Top 10 Large Casting Enterprises in 2005

Basic information Add: Xinxing Casting Pipe Industry Zone, Wuan City 056300, Hebei Province, P. R.

Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

ZTE's Enterprise VoIP Solutions

The Voice over Internet Protocol (VoIP) network greatly saves the communication expanses for enterprises. This paper introduces ZXR10 General Access Router (GAR), the VoIP equipment developed by ZTE Corporation, and its technical advantages. Moreover, it discusses three ZXR10-based VoIP solutions for different scale enterprises.

China's Foreign Trade Enterprises and Modern Enterprise System

Foreign trade enterprises in China are now reviving up their efforts in transforming their foreign trade operational mechanism in line with the requirements of a socialist market economic structure, and State enterprises are being restructured into modern enterprises. Over the past few years, Chinese foreign trade enterprises have undergone progressively deepening reform, changing from carrying out State mandatory planning during the early days of reform into self-governing and profit-

Research on the Countermeasures of labor-capital contradiction in enterprise from the Perspective of Mother-in-Law and Daughter-in-Law Effect

The mother-in-law and daughter-in-law effect is a widely existing contradiction effect in the family.Analyzing the causes and countermeasures of labor-capital contradiction in enterprise from the perspective of mother-in-law and daughter-in-law effect has innovative value inspired by prototype.The mother-in-law and daughter-in-law effect means that although the harmony of the family is beneficial to both mother-in-law and daughter-in-law,the unequal relationship between mother-in-law and daughter-in-law,the gradual awakening of daughter-in-law’s power consciousness,the lack of effective communication between mother-in-law and daughter-in-law,the husband’s favoritism and other reasons produce the phenomenon of“differentiated behavior”or“mutual distrust”between mother-in-law and daughter-in-law,which makes the family contradictions accumulate continuously.Through the method of literature research,this research finds that the causes of mother-in-law and daughter-in-law effect and labor-capital contradiction in enterprise are highly similar.The solution of the mother-in-law and daughter-in-law effect,which has been continuously proved in thousands of households,can be used to analyze the countermeasures and suggestions of the labor-capital contradiction in enterprise.This article analyzes the national and provincial statistical yearbooks,the strategic thinking of the ancient classics Sun Tzu’s Art of War and Sun Bin's Art of War,and modern well-known enterprises’methods of solving labor-capital contradiction in enterprise.It provides a basis for the argument of this article and focuses on analyzing and solving labor-capital contradiction in enterprise.It has the innovative value of combining ancient and modern.

Accounting and Value Relevance of Intangibles:A longitudinal Study in Italian Stock Exchange 2010-2018

This paper aims at exploring whether single items of intangible recognized in the financial statements under International Financial Reporting Standards(IFRS)are value relevant to investors on the Italian Stock Exchange.The data were gathered from all non-financial Italian listed companies covering the period 2010-2018.Using the Ohlson’s(1995)model,a panel data regression analysis with fixed effect has been adopted to test the relationship between intangibles and stock prices.We found that intangibles(goodwill,R&D expenditure,and other intangibles that are the sub-categories displayed on Orbis Database)are positively related to security price.The implications involve managers that must give much interest to intangibles as well as standards setters that should require further disclosure.This work covered a very recent set of longitudinal accounting data and offered an updating view of the association between intangible information and value relevance in the Italian Stock Exchange.

Lianyungang's Famous Enterprises and Products

Jiangsu Suntory Food Co. Ltd.The company was established by jointinvestment from the China International TrustInvestment Corporation, the Jiangsu ProvincialInternational Trust Investment Corporation,