define會(huì)計(jì)
雜草公主/yl
BeiJing我的愛
-Describe公司的特點(diǎn)。 -Define財(cái)務(wù)狀況、會(huì)計(jì)等式。 -Identify四個(gè)基本的財(cái)務(wù)報(bào)表。 -Explain怎么一般公認(rèn)會(huì)計(jì)原則編制財(cái)務(wù)報(bào)表相關(guān)的獨(dú)立注冊(cè)會(huì)計(jì)師的報(bào)告,并確定組織的影響會(huì)計(jì)。
sky劉小子
-Define會(huì)計(jì)和描述它的作用,在作出明智的決定,識(shí)別的商業(yè)目標(biāo)及活動(dòng),并解釋其重要性會(huì)計(jì)。 -Identify會(huì)計(jì)信息的使用者。 -Explain商業(yè)交易的重要性,貨幣措施,和分離的實(shí)體。
陌o惜妍
普通收入/費(fèi)用,銷售收入,銷售折扣收入共計(jì)售出產(chǎn)品的成本費(fèi)用,商品銷售總額部件毛利 報(bào)警 銀行服務(wù)費(fèi)出差費(fèi)用,清潔費(fèi)用,信用卡收費(fèi)郵遞費(fèi)用設(shè)備租賃專營權(quán)費(fèi) 保險(xiǎn)交付費(fèi)用,工資薪金支出現(xiàn)金發(fā)薪檢查工資總額支出罰款 租金 會(huì)展展位 其他展覽費(fèi)用 展覽費(fèi)用總和 用品銷售處倉庫總量稅薪薪聯(lián)邦國家總稅收的電話商標(biāo)運(yùn)輸費(fèi)用 汽車租賃燃?xì)饧巴＼嚨冉煌ㄙM(fèi)用總運(yùn)輸費(fèi)用旅行事業(yè) 電力和煤氣總倉庫事業(yè)廢棄物犧牲犧牲犧牲總凈普通收入凈收入
文武大叔
給你范文吧！人力資源會(huì)計(jì)的可行性設(shè)計(jì)［摘要］：推行人力資源會(huì)計(jì)的基本思路是：明確資本性支出和收益性支出，人力資產(chǎn)按實(shí)際成本計(jì)價(jià)，遵循適應(yīng)性原則，采取漸進(jìn)性策略，在此基礎(chǔ)上，設(shè)計(jì)可行性的人力資源會(huì)計(jì)核算模式。［關(guān)鍵詞］：人力資源會(huì)計(jì) 人力資產(chǎn) 核算Abstract：The basic idea of push human resource accounting is to define capital expenditure and profitability expenditure， valuate human assets on the basis of actual cost， and design the feasible accounting model following the principle of adaptability and taking the strategy of evolution.Key words：human resource accounting、human assets、 account人力資源會(huì)計(jì)在國內(nèi)外研究已有幾十年，至今卻難以推行，究其原因在于：一是人力資源會(huì)計(jì)自身的理論并不完善，可操作性差；迄今為止對(duì)人力資源會(huì)計(jì)的研究，主要集中在對(duì)人力資源的計(jì)量模式上，有按個(gè)體人力資源價(jià)值和按群體人力資源價(jià)值計(jì)量兩種主流模式，前者如工資報(bào)酬折現(xiàn)模式、未來工資報(bào)酬折現(xiàn)模式、隨機(jī)報(bào)酬價(jià)值模式等，后者如非商譽(yù)購入法、經(jīng)濟(jì)價(jià)值法等；但沒有一個(gè)理論得到世之公認(rèn)。二是推行人力資源會(huì)計(jì)的社會(huì)經(jīng)濟(jì)環(huán)境尚不完全成熟，信息使用者并非真正需要人力資源會(huì)計(jì)信息。知識(shí)經(jīng)濟(jì)的到來加深了人們對(duì)人力資源的認(rèn)識(shí)，擁有高智商、高素質(zhì)的人力資源是企業(yè)生存、發(fā)展的源泉之一，重視對(duì)人力資源的投入、建設(shè)、管理和使用已得到業(yè)界的廣泛認(rèn)同；因此，理論界和實(shí)業(yè)界都對(duì)人力資源會(huì)計(jì)寄予厚望，人力資源會(huì)計(jì)幾乎呼之欲出，設(shè)計(jì)可行的人力資源會(huì)計(jì)核算模式已成當(dāng)務(wù)之急。一、設(shè)計(jì)人力資源會(huì)計(jì)的基本思路1、明確資本性支出和收益性支出凡支出的效益僅與本會(huì)計(jì)年度相關(guān)的，應(yīng)當(dāng)作為收益性支出；凡支出的效益與幾個(gè)會(huì)計(jì)年度相關(guān)的，應(yīng)當(dāng)作為資本性支出；具體到人力資源會(huì)計(jì)上，就是要正確區(qū)分人力資源的取得成本和人力資源的使用成本。人力資源的取得成本是指企業(yè)在獲取某項(xiàng)人力資源時(shí)所付出的代價(jià)，企業(yè)在擁有該項(xiàng)人力資源后，將會(huì)在今后若干會(huì)計(jì)年度內(nèi)，為企業(yè)帶來經(jīng)濟(jì)利益，符合資本性支出的條件，在會(huì)計(jì)核算上可以確認(rèn)為一項(xiàng)資產(chǎn)，即人力資產(chǎn)。人力資產(chǎn)可以由投資人投入形成，也可以由企業(yè)購入（引進(jìn)）而形成；前者就是通常所說的人力資源股，后者則包括企業(yè)在引進(jìn)人才時(shí)給與被引進(jìn)者的種種一次性優(yōu)惠待遇，如一次性支付安家費(fèi)或贈(zèng)送住房等。人力資源的使用成本是指人力資源在使用過程中必不可少的費(fèi)用開支，這些開支在各個(gè)會(huì)計(jì)期間都是等額的，并且固化成人力資源的工資費(fèi)用，很明顯這屬于收益性支出，是不需要在人力資產(chǎn)中核算的?；煜肆Y源的取得成本和使用成本的界限，把二者都認(rèn)為是人力資源的成本應(yīng)予以計(jì)量，就會(huì)造成人力資源計(jì)價(jià)的不可確定性，這是當(dāng)前人力資源會(huì)計(jì)研究陷入誤區(qū)裹足不前的主要原因。2、實(shí)際成本計(jì)價(jià)實(shí)際成本計(jì)價(jià)是指企業(yè)在取得某項(xiàng)資產(chǎn)時(shí)以實(shí)際付出的成本作為該項(xiàng)資產(chǎn)的入帳價(jià)值。人力資產(chǎn)的計(jì)價(jià)也應(yīng)該遵守這一原則。人力資源的計(jì)價(jià)是人力資源會(huì)計(jì)研究的重心，目前有兩種觀點(diǎn)比較流行：一是用人力資源過去創(chuàng)造的價(jià)值來衡量，另一是用人力資源將來可為企業(yè)實(shí)現(xiàn)的價(jià)值來衡量。這兩種觀點(diǎn)均有失偏頗。人力資源過去創(chuàng)造的價(jià)值可分為兩部分，一部分在企業(yè)的當(dāng)期收益中得以實(shí)現(xiàn)，如工資費(fèi)用以成本費(fèi)用和期間費(fèi)用的形式體現(xiàn)在當(dāng)期損益中，這一部分是不需要再重復(fù)核算的；另一部分形成企業(yè)的智力資產(chǎn)，如發(fā)明專利、非專利技術(shù)等，能夠準(zhǔn)確計(jì)量的，已經(jīng)在無形資產(chǎn)中核算了，無法準(zhǔn)確計(jì)量的，則不構(gòu)成企業(yè)的會(huì)計(jì)事項(xiàng)，會(huì)計(jì)核算不需要反映。人力資源將來可實(shí)現(xiàn)的價(jià)值，理論界產(chǎn)生了眾多的計(jì)量方法，然而將資產(chǎn)未來可實(shí)現(xiàn)的價(jià)值作為該項(xiàng)資產(chǎn)的入帳價(jià)值顯然有違資產(chǎn)的計(jì)量理論。FASB將資產(chǎn)定義為：過去的交易或事項(xiàng)形成的并由企業(yè)擁有或控制的可以預(yù)期的經(jīng)濟(jì)利益。我國《企業(yè)會(huì)計(jì)制度》將資產(chǎn)定義為：過去的交易或事項(xiàng)形成并由擁有或控制的資源，該資源預(yù)計(jì)能給企業(yè)帶來經(jīng)濟(jì)利益。進(jìn)一步分析資產(chǎn)的屬性可知，資產(chǎn)的可計(jì)量性是因?yàn)橛小斑^去的交易或事項(xiàng)”為基礎(chǔ)，即在過去的交易或事項(xiàng)中形成了可計(jì)量的價(jià)值，而并非以帶來經(jīng)濟(jì)利益多少作為其計(jì)價(jià)的基礎(chǔ)?？梢?，以人力資源未來可實(shí)現(xiàn)的價(jià)值作為人力資產(chǎn)的入帳價(jià)值在理論上是行不通的。其實(shí)，我們完全可以把人力資源價(jià)值分為人力資源內(nèi)在價(jià)值和人力資源入帳價(jià)值兩種不同的表現(xiàn)形式。人力資源的內(nèi)在價(jià)值是指人力資源在形成過程中所凝聚的社會(huì)必要?jiǎng)趧?dòng)成本或人力資源預(yù)計(jì)可實(shí)現(xiàn)的價(jià)值，該價(jià)值可大可小，可以有不同的計(jì)算方法，但卻不是人力資源的入帳價(jià)值，因?yàn)槿肆Y源的所有權(quán)歸人力資源自身所有，企業(yè)無論與人力資源所有者簽訂何種協(xié)議，得到的只能是對(duì)人力資源的占有使用權(quán)。人力資源的入帳價(jià)值是企業(yè)取得某項(xiàng)人力資產(chǎn)實(shí)際支付的價(jià)值，人力資源應(yīng)按實(shí)際支付的價(jià)值入帳，實(shí)際支付的價(jià)值不一定就一定要等于內(nèi)在價(jià)值，這是因?yàn)槿肆Y源是一項(xiàng)特殊的資源，人力資源的交換價(jià)值無法真正體現(xiàn)人力資源的內(nèi)在價(jià)值，人力資源的交換價(jià)值極低，甚至沒有，企業(yè)發(fā)生較大支出的主要是今后人力資源在使用時(shí)的成本支出。當(dāng)然，按實(shí)際支付的價(jià)格入帳有許多不完善之處，但可以繞開目前尚在探討之中的各種不成熟的計(jì)價(jià)理論，且符合會(huì)計(jì)核算的原則。3、適應(yīng)性原則人力資源會(huì)計(jì)模式的設(shè)計(jì)必須與我國現(xiàn)階段的社會(huì)經(jīng)濟(jì)環(huán)境相適應(yīng)，我國目前的現(xiàn)狀是：（1）人口多，素質(zhì)低，外部整合環(huán)境差。絕大多數(shù)企業(yè)屬于勞動(dòng)密集型、資金密集型企業(yè)，產(chǎn)出主要依賴機(jī)器的效率而并非人的能力。高科技企業(yè)在我國所占的比重不大，現(xiàn)有的高科技企業(yè)研究和開發(fā)能力大多不強(qiáng)，還處在引進(jìn)、消化、吸收國外高科技成果階段。人力資源對(duì)企業(yè)財(cái)富的創(chuàng)造、經(jīng)濟(jì)發(fā)展的貢獻(xiàn)作用還不太明顯。（2）人才市場、勞務(wù)市場雖有了一定的發(fā)展，但還很不完善，尤其是企業(yè)家市場幾乎不存在。人才流通渠道不暢通，使企業(yè)無法自由獲得所需人才。人才價(jià)格的扭曲也使人力資源價(jià)值評(píng)估體系欠科學(xué)、完整。（3）人力資源管理還剛剛起步，企業(yè)人力資源管理水平低，還停留在傳統(tǒng)的人事管理階段。主要表現(xiàn)是有管理思想無管理制度、有口號(hào)而無實(shí)際行動(dòng)，對(duì)人力資源投入不足。國內(nèi)知名軟件企業(yè)如用友等在其推出的ERP財(cái)務(wù)管理軟件中，均包含有人力資源管理的相關(guān)內(nèi)容，但人力資源的管理還停留在工資的管理上，內(nèi)容很不完善，且ERP在我國尚處在推廣階段，應(yīng)用面不廣泛。
我愛娟子
[經(jīng)濟(jì)管理] 淺談會(huì)計(jì)人才評(píng)價(jià) [佚名][2007年4月24日][2] 簡介：無 內(nèi)容： 在以人為本、人才興國的戰(zhàn)略指導(dǎo)下，財(cái)政部從去年開始直接組織高層次會(huì)計(jì)人才培訓(xùn)，計(jì)劃用10年左右的時(shí)間，培養(yǎng)和造就一批精通業(yè)務(wù)、善于管理、熟悉國際慣例、具有國際視野和戰(zhàn)略思維的高素質(zhì)、復(fù)合型領(lǐng)軍人才，發(fā)揮會(huì)計(jì)人才在強(qiáng)化會(huì)計(jì)職能、宣傳會(huì)計(jì)政策、組織繼續(xù)教育、研究實(shí)務(wù)問題等方面的組織推動(dòng)和輻射作用。這是促進(jìn)我國會(huì)計(jì)隊(duì)伍整體素質(zhì)全面、迅速提高的一個(gè)重要舉措。國家通過組織會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)技術(shù)職稱考試、…… [Economic Management] on the evaluation of accounting personnel [Anonymous] [April 24, 2007] [2] Description: None Content: In people-oriented, human resources strategy of rejuvenating the country, under the guidance of the Ministry of Finance last year directly from high-level accounting personnel training, plans to use about 10 years time, to cultivate and foster a number of good business, good management, familiar with international practice, with an international perspective and strategic thinking of high-quality, complex-type leader personnel, accounting personnel to play in strengthening the accounting functions, accounting policies publicity, organization of continuing education, research and other aspects of the practical problems of organizations to promote the role and radiation. This is to promote the overall quality of China's accounting comprehensive, rapid increase in an important initiative. Through the organization of national accounting qualification examination, the examination of accounting titles, ... ... 12. [Economic Management] On Budget Accounting Problems and Solutions [Anonymous] [April 24, 2007] [7] Description: None Content: To 1 January, 1998 full implementation of "a total budget of the financial accounting system", "administrative accounting system", "accounting standards and institutions" (pilot), "Accounting systems and institutions" as the signs that have been out of our budget accounting under the planned economy model, embarked on the establishment of the need to adapt to a market economy with Chinese characteristics, scientific norms of the road budget for the accounting model. In recent years, with the financial management to accelerate the pace of structural reform, designed in accordance with the theory of public finance budget management model has to start building, budgeting, implementation and other aspects of the management system is undergoing a fundamental change in the budget accounting of customer ... ... 13. [Economic Management] of the bank accounting management [Anonymous] [April 24, 2007] [7] Description: None Content: Bank accounting is the emergence of banks and at the same time the birth. Each bank's business operation, that is, the operation of bank accounting, the accounting process to achieve through accounting. In other words, the bank accounts of the accounting process, that is specific for banking business and the realization of the basic functions of the banking process. Bank accounting is not only an important basis for the work of banks, the banks can be an objective starting to reflect the operations, accounting and supervisory role, and of these three banks accounting functions can also be counterproductive in the operation of banks, which are complementary to each other. Accounting functions of the bank to play properly, it may be to promote the bank's business ... ... 14. [Economic Management] of accession to the WTO to meet in rural areas, economic and accounting challenges [Anonymous] [April 24, 2007] [1] Description: None Content: I. Analysis of the current situation: the 21st century, peace and development remain the two main themes of the world. However, we are faced with the times and changes in the competitive environment. (-) Modern science and technology, the rapid development of knowledge-based economy. The 21st century, state-to-state competition in comprehensive national strength, the key is the competitive scientific and technological strength, the use of high precision, the new science and technology to improve the social productive forces, has been to increase the overall national strength has become an important tool. The overall development of science and technology, integrated and cross-cutting nature, science and technology of an unprecedented rapid spread of knowledge into application and production, will greatly promote the economic and social development. (B) of the whole ... ... 15. [Economic Management], after joining the WTO China's CPA industry supply and demand analysis [Anonymous] [April 24, 2007] [1] Description: None Content: After China's accession to the WTO Institute of Certified Public Accountants industry analysis of supply and demand has joined the World Trade Organization, which China's reform and opening up will enter a new phase. Accession to the WTO on China's accounting market is bound to a certified public accountant and have a profound impact on the industry, this has been done on a number of experts and scholars. This article from the perspective of supply and demand of China's accession to the WTO a certified public accountant, after an analysis of the industry and pointed out that China's CPA industry will face in the WTO situation and problems, and countermeasures to be taken. A needs analysis: a huge market demand and development of space after China's WTO entry, China's CPA industry needs to face the main ... ... 16. [Economic Management] on the application of a number of issues of Management Accounting Thoughts [Anonymous] [April 24, 2007] [1] Description: None Content: Management accounting is to meet the needs of economic management within the organization need to be gradually formed and developed, its main function is to improve operational efficiency and effectiveness of a variety of established system of internal accounting controls, preparation and delivery of internal management needs of the kinds of data, information and so on. Ways and means of its needs depending on the design, depending on its mode of economic organization in nature, size, operation and management mode to another. It is the most important function is the best business decisions for maximum operational efficiency and provide a variety of useful programs and information. At present, the Management Accounting in China in the application of business management are at a critical turning point ... ... 17. [Economic Management] Accounting for the current problems and countermeasures [Anonymous] [April 24, 2007] [0] Description: None Content: The current issue of Accounting and Accounting Measures of the work of my late start, from the 20th century until the late 70s, has experienced trying to stage, stage of development of spontaneous and organized, planned and steady development stage, to current management accounting software-based phase of development. More than 20 years in this course of development, has made great progress, the commercialization of GM of the financial software is widely used. Many of the accounting software development is moving toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of networks, the rapid emergence of e-commerce, etc., some ... ... 18. [Economic Management] accounting integrity remodeling [Anonymous] [April 24, 2007] [2] Description: None Content: Securities market in 2001, the Guangxia, MACAT, ST Dawn of listed companies, such as a series of accounting fraud cases came to light, like a nuclear bomb, the explosion of China's accounting profession, and the outbreak of the end of last year the United States the wake of the Enron case, as well as the recent WorldCom, Xerox, the company's accounting fraud case, it led to a serious crisis in international accounting, the past was known as the iron abacus accounting staff, as a rat running across the street. The credibility of accounting has been severely damaged, resulting in Premier Zhu Rongji in Shanghai National Accounting Institute made no inspection of the school motto accounting. Facing a serious crisis of confidence, how to rebuild the credibility of accounting, ... ... 19. [Economic Management] The essence of strategic management accounting research and analysis of the characteristics [Anonymous] [April 24, 2007] [0] Description: None Content: First, the nature of strategic management accounting studies, the nature of Strategic Management Accounting Strategic Management Accounting (Strategic Management Accounting hereinafter SMA) is the development of management accounting, but also of the SMA did not form a unified understanding. Although many people have heard their is a clear lack of understanding. Here the author and from the strategic management of SMA, SMA, and the meaning and the development of SMA with the traditional distinction between the management of three areas of accounting, the nature of the SMA. (A) Strategic Management and the SMA SMA-shaped ... ... 20. [Economic Management] Internet era accounting system of innovation: to define property rights and market-oriented [Anonymous] [April 24, 2007] [10] Description: None Content: 【Abstract】 The development of network technology, making accounting information in order to lower cost is expected to be completed to define property rights, which means private products to sell in the market; to negotiate lower costs, so that the original accounting controls may become loose; information distance real-time transmission costs decline, making the production functions of accounting information may be completed by the market, that is, shareholders can be the production of accounting information entrusted to the enterprise other than the trustee, and so on. Finally, this paper, the direction of future research. 【Key Words】 accounting information network technology to hand over power market transaction costs of technology innovation, as well as existing accounting in many ... ...12. [經(jīng)濟(jì)管理] 試論我國預(yù)算會(huì)計(jì)存在的問題與對(duì)策 [佚名][2007年4月24日][7] 簡介：無 內(nèi)容： 以1998年1月1日起全面執(zhí)行《財(cái)政總預(yù)算會(huì)計(jì)制度》、《行政單位會(huì)計(jì)制度》、《事業(yè)單位會(huì)計(jì)準(zhǔn)則》(試行)、《事業(yè)單位會(huì)計(jì)制度》為標(biāo)志，表明我國預(yù)算會(huì)計(jì)已擺脫計(jì)劃經(jīng)濟(jì)體制下的模式，走上了建立適應(yīng)市場經(jīng)濟(jì)需要，具有中國特色、科學(xué)規(guī)范的預(yù)算會(huì)計(jì)模式的道路。近幾年，隨著財(cái)政管理體制改革的步伐加快，按照公共財(cái)政理論設(shè)計(jì)的預(yù)算管理模式已開始建立，預(yù)算編制、執(zhí)行等環(huán)節(jié)的管理制度正在發(fā)生根本性的變化，預(yù)算會(huì)計(jì)的客…… 13. [經(jīng)濟(jì)管理] 淺談銀行會(huì)計(jì)管理 [佚名][2007年4月24日][7] 簡介：無 內(nèi)容： 銀行會(huì)計(jì)是與銀行的出現(xiàn)而同時(shí)誕生的。銀行每一筆經(jīng)營業(yè)務(wù)的運(yùn)作過程，也就是銀行會(huì)計(jì)的運(yùn)作、核算過程，都要通過會(huì)計(jì)來實(shí)現(xiàn)。也就是說，銀行會(huì)計(jì)的核算過程，就是具體辦理銀行業(yè)務(wù)和實(shí)現(xiàn)銀行基本職能的過程。 銀行會(huì)計(jì)不僅是銀行的重要基礎(chǔ)工作，可以客觀地對(duì)銀行的經(jīng)營運(yùn)作起反映、核算和監(jiān)督作用，而且銀行會(huì)計(jì)的這三個(gè)職能還可以反作用于銀行的經(jīng)營運(yùn)作，它們是相輔相成的。銀行會(huì)計(jì)的職能發(fā)揮得當(dāng)，就可能會(huì)促進(jìn)銀行的經(jīng)營…… 14. [經(jīng)濟(jì)管理] 淺談加入世貿(mào)組織,迎接農(nóng)村、經(jīng)濟(jì)、會(huì)計(jì)的挑戰(zhàn) [佚名][2007年4月24日][1] 簡介：無 內(nèi)容： 一、當(dāng)前形勢分析： 21世紀(jì)，和平與發(fā)展仍然是世界的兩大主題。但是我們正面臨著時(shí)代條件和競爭環(huán)境的變化。（—）現(xiàn)代科技、知識(shí)經(jīng)濟(jì)迅速發(fā)展。21世紀(jì)，國與國之間綜合國力的競爭，關(guān)鍵是科技實(shí)力的競爭，利用高、精、尖、新的科學(xué)技術(shù)提高社會(huì)生產(chǎn)力，己成為各國提高綜合國力的一個(gè)重要手段。科學(xué)技術(shù)發(fā)展的整體性、綜合性和交叉性，科技知識(shí)的空前快速傳播、轉(zhuǎn)化應(yīng)用和生產(chǎn)，將極大地推動(dòng)經(jīng)濟(jì)和社會(huì)的發(fā)展。（二）全…… 15. [經(jīng)濟(jì)管理] 入世后我國注冊(cè)會(huì)計(jì)師行業(yè)的供求分析 [佚名][2007年4月24日][1] 簡介：無 內(nèi)容： 入世后我國注冊(cè)會(huì)計(jì)師行業(yè)的供求分析 我國已經(jīng)加入世界貿(mào)易組織，這標(biāo)志著我國改革開放將進(jìn)入一個(gè)新階段。入世必將對(duì)我國會(huì)計(jì)市場和注冊(cè)會(huì)計(jì)師行業(yè)產(chǎn)生深刻影響，對(duì)此已有許多專家學(xué)者做過論述。本文僅從供給和需求角度，對(duì)入世后我國的注冊(cè)會(huì)計(jì)師行業(yè)進(jìn)行分析，并指出我國注冊(cè)會(huì)計(jì)師行業(yè)在入世后將面臨的形勢和問題，以及應(yīng)采取的對(duì)策。 一、需求分析：巨大的市場需求和發(fā)展空間 入世后，我國注冊(cè)會(huì)計(jì)師行業(yè)面臨的需求主…… 16. [經(jīng)濟(jì)管理] 關(guān)于我國管理會(huì)計(jì)應(yīng)用若干問題思考 [佚名][2007年4月24日][1] 簡介：無 內(nèi)容： 管理會(huì)計(jì)主要是為適應(yīng)經(jīng)濟(jì)組織內(nèi)部的經(jīng)營管理需要而逐步形成和發(fā)展起來的，它的主要職能是為提高經(jīng)營效率和效益而建立的各種內(nèi)部會(huì)計(jì)控制制度，編制和提供內(nèi)部管理需要的各種數(shù)據(jù)、資料等。它的方法和手段視不同的需要而設(shè)計(jì)，其模式視不同的經(jīng)濟(jì)組織性質(zhì)、規(guī)模大小、經(jīng)營管理方式而異。它是最重要的職能是為最優(yōu)經(jīng)營決策和最高經(jīng)營效率提供各種有用的方案和資料。 目前，管理會(huì)計(jì)在我國企業(yè)管理中的應(yīng)用正處在一個(gè)關(guān)鍵的轉(zhuǎn)折點(diǎn)…… 17. [經(jīng)濟(jì)管理] 會(huì)計(jì)電算化目前的問題及對(duì)對(duì)策 [佚名][2007年4月24日][0] 簡介：無 內(nèi)容： 會(huì)計(jì)電算化目前的問題及對(duì)對(duì)策 我國的會(huì)計(jì)電算化工作起步較晚，從20世紀(jì)70年代末才開始，經(jīng)歷了嘗試階段、自發(fā)發(fā)展階段和有組織、有計(jì)劃地穩(wěn)步發(fā)展階段，到目前的管理型會(huì)計(jì)軟件發(fā)展階段。在這20多年的發(fā)展過程中，已取得了長足的進(jìn)步，商品化、通用化的財(cái)務(wù)軟件得到了廣泛的應(yīng)用。許多會(huì)計(jì)軟件的開發(fā)已經(jīng)走向?qū)I(yè)化、商品化、社會(huì)化的軌道。但由于財(cái)務(wù)工作本身的特點(diǎn)，以及網(wǎng)絡(luò)的迅速發(fā)展、電子商務(wù)的迅速興起等等，一些…… 18. [經(jīng)濟(jì)管理] 重塑會(huì)計(jì)誠信 [佚名][2007年4月24日][2] 簡介：無 內(nèi)容： 在2001年的證券市場上,銀廣夏、麥科特、ST黎明等一系列上市公司會(huì)計(jì)造假案件曝光，像一枚枚重磅炸彈，在我國會(huì)計(jì)界炸開，而在去年年底美國爆發(fā)的安然事件，以及近來的世界通信公司、施樂公司的會(huì)計(jì)造假案，則引發(fā)了一場嚴(yán)重的國際性會(huì)計(jì)危機(jī)，昔日被稱為鐵算盤的會(huì)計(jì)人員，成為過街老鼠。會(huì)計(jì)的信譽(yù)已受到了嚴(yán)重?fù)p害，以致于朱總理在上海國家會(huì)計(jì)學(xué)院視察時(shí)提出了不做假賬的校訓(xùn)。面臨嚴(yán)重的信任危機(jī)，如何重塑會(huì)計(jì)的誠信，…… 19. [經(jīng)濟(jì)管理] 戰(zhàn)略管理會(huì)計(jì)的本質(zhì)研究和特點(diǎn)分析 [佚名][2007年4月24日][0] 簡介：無 內(nèi)容： 一、戰(zhàn)略管理會(huì)計(jì)的本質(zhì)研究 一、戰(zhàn)略管理會(huì)計(jì)的本質(zhì) 戰(zhàn)略管理會(huì)計(jì)（Strategic Management Accounting以下簡稱SMA）是對(duì)管理會(huì)計(jì)的發(fā)展，但目前人們對(duì)SMA還沒有形成統(tǒng)一的認(rèn)識(shí)。許多人雖然對(duì)其有所耳聞，卻缺乏一個(gè)清晰的理解。這里筆者從戰(zhàn)略管理與SMA、SMA的發(fā)展及含義和SMA與傳統(tǒng)管理會(huì)計(jì)的區(qū)別三個(gè)方面，闡述SMA的本質(zhì)。 （一）戰(zhàn)略管理與SMA SMA的形…… 20. [經(jīng)濟(jì)管理] 網(wǎng)絡(luò)時(shí)代會(huì)計(jì)的制度創(chuàng)新：產(chǎn)權(quán)界定與市場化 [佚名][2007年4月24日][10] 簡介：無 內(nèi)容： 【摘要】網(wǎng)絡(luò)技術(shù)的發(fā)展,使得會(huì)計(jì)信息可望以較低的成本完成產(chǎn)權(quán)界定,從而以私人產(chǎn)品的方式在市場上出售;談判成本的降低,使原本的會(huì)計(jì)管制可能變得寬松；信息遠(yuǎn)程實(shí)時(shí)傳送成本的下降，使得會(huì)計(jì)信息的生產(chǎn)職能可能由市場來完成，即股東可將會(huì)計(jì)信息的生產(chǎn)委托給企業(yè)經(jīng)營者以外的受托人，等等。最后，本文提出了未來的研究方向?！娟P(guān)鍵詞】會(huì)計(jì)信息 網(wǎng)絡(luò)技術(shù) 交易成本 交權(quán)市場化 技術(shù)的不斷創(chuàng)新以及現(xiàn)行會(huì)計(jì)在許……
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優(yōu)質(zhì)會(huì)計(jì)資格證問答知識(shí)庫
