Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different fro...Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.展开更多
It was approved by the State Council in I984 to establish economicand technological development zones in 14 coastal port cities tofunction as windows for those cities to attract foreign investment,introduce advanced t...It was approved by the State Council in I984 to establish economicand technological development zones in 14 coastal port cities tofunction as windows for those cities to attract foreign investment,introduce advanced technology and management methods andexpand the export-oriented economy.Since 1992,18 other developmentzones have been approved by the Council,increasing the number ofsuch zones to 32.展开更多
Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the Ame...Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.展开更多
Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by t...Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by the National Bureau of Statistics of the People's Republic of China according to well-defined conventions.However,county-level 10tables are not provided as a rule by official statistics organizations.This paper conducts an overview of compiling EEIO tables for environmental and resources accounting at the county level and then answers several questions:First,what kind of data should be prepared for the compilation of county-level EEIO tables?Second,how can we set up comprehensive EEIO tables at the county level?Third,regarding the survey methods and the indirect modeling,which one should be chosen to build EEIO tables at the county level?Finally,what policy questions could such a table answer?EEIO tables at the county level can be used to predict the economic impacts of environmental policies and to perform trend and scenario analysis.展开更多
文摘Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system is different from the traditional one, and the change will bring some influences and risks on the auditing. Therefore, it is urgent for auditors to take some countermeasures at present.
文摘It was approved by the State Council in I984 to establish economicand technological development zones in 14 coastal port cities tofunction as windows for those cities to attract foreign investment,introduce advanced technology and management methods andexpand the export-oriented economy.Since 1992,18 other developmentzones have been approved by the Council,increasing the number ofsuch zones to 32.
文摘Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.
基金supported by the Key Project of the Chinese Academy of Sciences[grant number KZZD-EW-08]the Exploratory Forefront Project for the Strategic Science Plan in IGSNRR,CAS
文摘Environmentally Extended Input-Output(EEIO)tables have become a powerful element in supporting information-based environmental and economic policies.National-and provincial-level 10 tables are currently published by the National Bureau of Statistics of the People's Republic of China according to well-defined conventions.However,county-level 10tables are not provided as a rule by official statistics organizations.This paper conducts an overview of compiling EEIO tables for environmental and resources accounting at the county level and then answers several questions:First,what kind of data should be prepared for the compilation of county-level EEIO tables?Second,how can we set up comprehensive EEIO tables at the county level?Third,regarding the survey methods and the indirect modeling,which one should be chosen to build EEIO tables at the county level?Finally,what policy questions could such a table answer?EEIO tables at the county level can be used to predict the economic impacts of environmental policies and to perform trend and scenario analysis.
