For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, an...For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.展开更多
The necessity of adding safetyinformation which is in minority languagesinto standards is discussed.The requirementsof the WTO-TBT agreement and IECare analyzed.The relevant laws and foundationtechnology for minority ...The necessity of adding safetyinformation which is in minority languagesinto standards is discussed.The requirementsof the WTO-TBT agreement and IECare analyzed.The relevant laws and foundationtechnology for minority languages inChina are discussed.The precedents ofstandards or technical regulations are enumerated.The conclusion is put forward thatsafety information in minority languagesshould be added into standards as soon aspossible.展开更多
This article briefly introduces the history, current situation and characteristics of standardization management education in the School of Business and Administration （SBA）, Zhongnan University of Economics and Law...This article briefly introduces the history, current situation and characteristics of standardization management education in the School of Business and Administration （SBA）, Zhongnan University of Economics and Law （ZUEL）. ZUEL＇s different levels of standardization education are discussed in detail, including undergraduate students, graduate students, and continuing education training for working professionals. Also ZUEL＇s teaching style, research foundation, and relative experiences in standardization education are introduced. ZUEL＇s capacity and characteristics are comprehensively shown and expected further developments in standardization education at ZUEL are provided.展开更多
The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences....The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.展开更多
文摘For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
文摘The necessity of adding safetyinformation which is in minority languagesinto standards is discussed.The requirementsof the WTO-TBT agreement and IECare analyzed.The relevant laws and foundationtechnology for minority languages inChina are discussed.The precedents ofstandards or technical regulations are enumerated.The conclusion is put forward thatsafety information in minority languagesshould be added into standards as soon aspossible.
文摘This article briefly introduces the history, current situation and characteristics of standardization management education in the School of Business and Administration （SBA）, Zhongnan University of Economics and Law （ZUEL）. ZUEL＇s different levels of standardization education are discussed in detail, including undergraduate students, graduate students, and continuing education training for working professionals. Also ZUEL＇s teaching style, research foundation, and relative experiences in standardization education are introduced. ZUEL＇s capacity and characteristics are comprehensively shown and expected further developments in standardization education at ZUEL are provided.
文摘The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.
