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如何加強事業單位出納工作

摘要:隨著市場經濟的發展和財會制度改革的不断深化,出納作為第一手會計信息的收集者,其地位和作用在現代財務管理中日益重要.而事業單位......

國有企業加強對集團子公司財務管理的措施

國有企業在集團化進程中為了實現資源互補、優勢重組、統一發展,必須以加強集團及子公司的財務管理為突破口,搭建集中統一的財務管理架構,健全并完善財務會計內部控......

巧用案例 流量表的編制公式

【摘要】 流量表的編制方法有多種,公式法是其中的一種,这种方法因為不用調整分錄,其優勢可顯易見.但有些項目卻很難理解.文章以“銷售商品、......

電網企業開展績效審計的

【摘要】隨著“廠網分開、競價上網、主輔分離”政策的逐步實施,電網公司面臨電力資產投資、資產評估、公司重組、資產剝離等一系列涉及資產、工程和管理......

企業信息化進程中的內部控制

摘要:全球范圍的“信息革命”推進了信息技術與先進管理理念的融合,我國企業的信息化革命剛剛開始,信息化進程不仅與西方有差距,國內......

1912-1949:預算制度的演進與挫敗

清末民國之初,中國傳統的財政制度遭到毀滅性打擊,傳統財政思想逐步退出歷史舞臺.西方國家當時幾乎所有的財政制度和財政思想的文明成果在中國從形式上都得到了移植......

企業的內部控制制度

【摘要】隨著時代的进步和社會經濟的發展,特别是市場經濟的體制的確立和完善,促使企業在發展過程中面臨的競爭壓力越來越大,在......

供電公司實施財務精細化管理探究

摘要:近年來我國多数個供電企業面臨較大的財務風險,為了使企業財務管理走向正軌,許多供電企業實施了財務精細化管理,并取得不錯的成效.本文全......

進一步完善醫院財務管理措施

醫院的財務管理工作是以財務預算為前提,以資金管理和財產管理為重點,發揮現有資產效益的最大化,保證醫療經營活動的正常进行.醫院財務管......

企業債務重組的幾個問題

摘要:新準則對非 資產和股份交易的債務重組規定采用公允價值計量,使得債權人和債務人雙方的會計信息更加客觀公允、符合會計謹慎性原則,也......

CPA考試之路

編者按:CPA考試在我國已年滿18歲了.在這18年中經歷了很多改變,这些變化正推動著行業實現質的飛躍.考試由4個科目改為5個科目,再由......

計算機輔助審計中存在的風險和防范措施

摘要:隨著科學技術突飛猛進的發展,電算化逐漸應用于會計工作,計算機輔助審計被當作重要的審計手段.而計算機應用于審計領域后,在提高工作效率、確保審計質量的......

新制度下 預算單位基建并賬

為了規范事業單位會計核算,保證會計信息質量,促進公益事業健康發展,《事業單位會計制度》(簡稱新《制度》)在“在建工程”科目......

突破教材框框,促進實踐教學

摘要:學校教學怎样與社會實踐相结合?怎样調動學生學習主動性,培養他們良好學習心態,在快樂、輕松的氛圍中提高學......

資產公允價值

【摘要】市場價格是會計的一切計量屬性的基礎,市場價格是會計計量最公允的估計,從廣義看,以过去的市場價格轉化類似的歷史成本和由現行市價轉化來的現......

加強醫院內部控制制度的

摘要:醫院在人們的日常生活中扮演著重要的角色,对于促進經濟的發展和建設和諧社會發揮著重要的作用.因此,加強醫院的管理是很重要的,而......

加強村級財務管理重要性

一、加強法制宣傳,提高認識,做到依法治村采取各种切實可行的辦法,加強、法規和有關政策、制度的宣傳,使干部群眾思想認識大大提高.首先,要充分認識加......

關于如何加強企業財務信息化管理的

摘要:本文分析了企業財務集中管理和監督控制中的主要問題,探討了具體的解決辦法和管理思路,對企業推行財務信息化管理具有重要的現實意義.關鍵詞:財......

事件2006年第5期

安然丑聞最終謝幕5月底,美國法庭的陪審團做出判決指出,在著名的安然公司財務欺詐案中,安然兩位前高管―董事長肯尼斯萊以及前總裁杰弗瑞斯基林多項罪名成立,至此,......

現代企業財務管理中的內控管理

在企業管理過程中,仅仅依靠會計控制已經很難應對企業經營過程中所出現的財務風險以及其他各种經營風險,為了提高企業經營水平以及抗風險......

如何加強財務檔案管理

[摘要]會計檔案是一種在會計核算活動中形成的具有一定保存價值的會計記錄,各种會計記錄都是經濟活動的生動記錄和客觀寫照.對會計檔案......

惑,抑或患

四十歲就快來,怎么好意思,一个人走開等與曾經留法的法學博士聊起了年齡,他是我的高中同學,年齡剛過四十,二十幾歲的時候,就曾和我一起唱......

醫院財務管理存在的問題和

一、醫院財務管理中存在著的問題(一)當前醫院財務管理中缺乏風險意識.醫院引入市場競爭機制,實現優勝劣汰,建立自我發展的新機制與財務制度,才能得到高效的發展.在......

游戲規則變了

新會計準則專題案例二新會計準則體系實施后,企業會計信息的質量和透明度可望得到進一步提高,企業會計信息在國際范圍內交流、使用、判斷和評價的基礎與平臺將得以......

嚴謹治學,辛勤育人

夏成才,中南財經政法大學會計學院教授,博士生導師,中南財經政法大學現代成本管理研究中心主任,國家精品課程“中級會計學”課程負責人.夏成才教授1982年......

芻議財會信息不實的原因與其措施

【摘要】要想使社會主義市場經濟更加健全和完善,就必須要保證財會信息的真實和可靠.但是目前的會計工作還存在許多問題,包括虛假、歪曲的會計信息現象......

財務管理中的“制勝棋”

摘要:構建企業內部會計控制制度是新《會計法》《內部會計控制規范―――基本規范(試行)》等法規對企業提出的重要任務之&#......

試對物價變動對會計信息質量的影響進行述

【摘要】物價變動,就是貨物價格的上漲或下跌.物價變動是隨著商品交換的產生而產生的,并隨著商品交換的發展而發展.物價變動作為一種經濟現象已是十分常見.它的存在......

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