The Perception of Small- and Medium-Sized Enterprises （SMEs） on the Importance of a Proper Accounting System： Malaysian Evidence

This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs＇ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation （SMIDEC） website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.

Research on environmental accounting information disclosure for thermal power enterprises in China： Current situation, countermeasure and implement way

Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.

Application of CVAM-based management accounting in mobile telecommunication enterprises

CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.

Research on Modem Enterprise Management Accounting Development Trend and the Influences on Promoting the Enterprise

In this paper, we conduct basic research on the modem enterprise management accounting development trend and the influences on promoting the enterprise. Management accounting subject refers to the management accounting as the services of a particular unit. Because of the management accounting mainly provides the useful decision information to the internal management of internal accounting need not follow generally accepted accounting standards, thus main body of management accounting can is administrative. Depending on the enterprise internal management needs, the subject of the management accounting can be throughout the enterprise, also can be unit of enterprise interior various levels of responsibility. Management accounting mainly through a series of special methods using financial accounting information and other relevant data sorting, calculation, comparison and analysis, which can make the enterprise management personnel at all levels of all economic activity in the daily planning and control, and to help business leaders to make the whole set of the information processing system of decisions. Our research conducts detailed and in-depth analysis on the related issues that serves as the novel paradigm.

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.

Study on the environmental information disclosure of Chinese forestry enterprises

Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.

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.

Treatment of the Income Tax in Enterprises Merger

Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined party, some include the deferred income tax liabilities and deferred tax assets, there are not included. The merging party merger resulting combined balance in the merging process may affect the current income tax and deferred income tax, but also may not have any effect. This paper goes through the application case on enterprises merger＇ merging party or purchase party tax treatment to carry on analysis, which provides the major reference for accounting theory and accounting practice circles.

An Analysis on the US New Media Public Diplomacy Toward China on WeChat Public Account

Nowadays, with the development of the Internet, especially the mobile Internet, the appearance of WeCbat has a deep influence on the communication among people, WeChat public accounts have changed a lot to the experience of getting information for people of all ages at the same time. As a new platform for public diplomacy, many foreign embassies and consulates in China have built their own public accounts of WeChat. These public accounts have become a new type of media to learn about these countries＇ culture, society, and so on. The paper takes the WeChat public account of the US embassy in China as an example, collecting information during a period of time and summarizing their characteristics and revelations. As a model of new media public diplomacy, WeChat public accounts have a silent transforming influence of public diplomacy. In addition, the new media public diplomacy plays an important role in promoting the development of China＇s public diplomacy strategy, which increasingly becomes a useful supplement to China＇s foreign policy. Therefore, in the mobile lnternet era, the research of new media public diplomacy has an important implication.

Analysis on Cases Violating the Cooperative Principle in University WeChat Official Accounts Headlines

In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice's Cooperative Principle assumed that com-municators are likely to cooperate with each other in a conversation, while the deviance of it usually carries special aims. This es-say chooses headlines of university WeChat Official Account as subject to analyze the pragmatic effect of violating the CooperativePrinciple in"New Media Generation".

乡村振兴背景下乡镇企业会计人员业务素质提升研究

近年来,乡村振兴逐步成为中国发展新战略。乡镇企业对于提高农村地区居民收入、促进就业、助力乡村振兴具有积极作用。乡镇企业的发展离不开会计人员的参与。本文立足乡镇企业,通过研究会计人员业务素质现状及影响因素,为提升会计人员业务素质做出建议。对于改善乡镇企业会计工作,提高乡村经济活力,发挥国家扶持农村政策,助力乡村振兴战略实施具有积极意义。

Research on the area which accounting calculated

Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.

The Usefulness of the SMEs＇ Accounting Information

This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.

基于WCI的省级公共图书馆微信公众号运营现状与策略

文章运用定量与定性相结合的分析方法,对我国31家省级公共图书馆微信公众号进行网络调研,从整体传播力、篇均传播力、头条传播力和峰值传播力4个维度测算其微信传播力指数(WCI),再结合推文内容综合评价其微信公众号运营状况,提出公共图书馆微信公众号运营策略,即重视推文质量,挖掘地域特色;丰富推文类型,拓宽互动渠道;注重头条建设,增强传播优势。

基于微信小程序的“校企社”联动社区药学服务模式构建与应用

目的构建基于微信小程序的“校企社”联动社区药学服务模式,提档升级社区药学服务内容和服务方式,提升居民健康生活质量。方法围绕社区居民药学服务需求,整合学校、企业及社区药学资源,打造“药享健康”微信小程序,构建“线上+线下”社区药学服务模式。采用分类随机抽样,随机选取小程序用户为观察组,以线下药学服务结对帮扶社区居民为对照组,围绕用药健康知识掌握合格率、用药依从率、用药行为正确率3个方面进行干预效果比较。结果“药享健康”小程序由“药健康”“药温暖”“药安全”“个人信息”4个模块构成。基于“药享健康”小程序的“校企社”联动社区药学服务模式于2022年7月开始实践应用,小程序现有用户6185人,完成回收过期药品2732次,完成药学服务941次,完成咨询订单3354次。干预后,观察组居民的用药健康知识掌握合格率、用药完全依从率、用药行为正确率分别由干预前的33.53%、20.23%、49.71%提升至76.87%、46.26%、89.80%,且干预后的提升效果均显著优于对照组(P<0.05)。结论该服务模式有效提升了社区药学服务质量,提高了社区居民用药健康意识,促进了居民用药规范化、合理化、安全化。

Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

基于三级妇幼保健院应用微信公众号开展健康科普传播状况的调查

目的了解我国三级妇幼保健院应用微信公众号开展健康科普传播的现状,为促进各级妇幼保健机构充分利用微信公众号平台开展健康科普宣传,提高新媒体健康传播效能提供参考依据。方法选取2021年参加全国三级妇幼保健机构绩效考核并有微信公众号的274所机构为调查对象。采用自制问卷,于2022年4—6月通过问卷星向被调查机构的微信公众号负责人进行调查。问卷内容涉及负责人基本情况,以及本机构纳入三级妇幼保健院微信公众号科普作品影响力监测的微信公众号建设和管理情况,科普作品的创作、发布和运营情况,针对用户调查情况等。结果274所有微信公众号的三级妇幼保健院中,67.9%的微信公众号为服务号;98.9%的微信公众号具有健康宣教功能;用户注册数超过20万人的微信公众号占29.2%。各机构微信公众号管理人员数量普遍较少,仅为1人的机构占29.2%,37.9%的机构无专人管理。微信公众号负责人所在科室主要为宣传科(38.7%)、健康教育科(27.4%)及院办(13.1%);负责人专业背景为医学相关专业的仅占36.9%;各机构确定科普作品主题的方法主要为配合科普宣传日(94.2%)、各科室提供(90.1%)、热点话题(81.8%)、根据节气/天气变化(59.5%)等,主题确定来源于用户需求调查的仅为37.2%;科普稿源以相关业务科室提供为主(95.3%);94.5%的机构在科普作品发布前有专人审核。发布的科普作品主要通过院内官方宣传媒体(84.3%)和院内自媒体(77.4%)进行推广,经由辖区妇幼体系推广的机构仅占13.1%。微信公众号运营管理人员主要是本机构专职(47.1%)和兼职人员(49.3%);79.6%的机构无运营经费支持;53.6%的机构设定了科普作品发布激励机制,仅有21.2%的机构开展过微信公众号用户调查。结论绝大多数三级妇幼保健院均能通过微信公众号开展妇幼健康科普传播工作,但普遍缺乏用户调查和对公众号运营的支持,应进一步加强对微信公众号的管理,并充分利用微信公众号开展与用户的沟通及需求评估,从而进一步促进微信公众号健康传播能力的提升。