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房地產會計論文

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房地產會計論文范文

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現代企業成本控制策略

【摘要】在當前形勢下,企業需嚴格成本控制.成本控制內容繁多,其實施途徑也應講究多樣化.企業要想做好成本管理工作,不仅要提出成本管理的問題所在,更......

財經類高校會計專業雙語教學實踐

一、引言(一)研究背景2001年教育部明確規定,在高等學校各專業開設一定比例雙語課程.之后雙語教學在我國各高校取得了令人矚目的成績,對促進人才培養的......

利潤表結構合理性

在2006年2月頒布的企業會計準則中,以一般工業企業為例,利潤表包括“營業收入”、“營業成本”、“營業稅金及附加”、“銷售......

創業板上市規則

摘要:通過對創業板上市規則的深度解析,對比主板市場上市規則,分析創業板上市規則對創業板的發展的影響.關鍵詞:創業板;上市規則;發展中圖分類號......

高校基建財務管理

中圖分類號:G47文獻標識:A文章編號:1009-4202(2011)10-000-01摘要加強基建財務的監督和管理工作、有效地管理和運用資金......

保險合同準備金計量問題與

【摘要】在國際會計實務中,针对保險合同的會計處理一直存在著多種多樣的做法,并且,十分依賴保險精算部門對保險會計核心數據的生成.因此,保險公司會計......

國有企業物資采購控制策略

中圖分類號:F276文獻標識:A文章編號:1009-4202(2012)09-000-01摘要國有企業物資采購關系到國有企業的信譽、國有資產的利益和國......

關于人力資源成本的

【摘要】在經濟市場化與全球化的今天,企業的人力資源發展策略直接關系和影響著企業的核心競爭力和整體經濟實力,企業的人力資源是影響企業成敗的關鍵......

做好審計工作的技巧

中圖分類號:F239文獻標識:A文章編號:1009-4202(2012)07-000-02摘要內部審計的主要職能是對單位監督和服務,如經營管理、決策等......

關于商譽核算制度有關問題的

商譽的本質是企業獲得超額收益的一種能力.知識經濟的到來提高了無形資產在企業資產中的地位,而企業并購浪潮的興起又使得商譽這一無形資產更被社會各界所關......

一個出納何貪污100萬元

2012年11月初的一天,巫溪縣審計局一片繁忙.審計人員在對該縣公路運輸管理所主要負責人进行任期經濟責任審計時,發現一個問題:該縣2009年農村客......

XBRL我國應用

摘要:XBRL自1998年誕生以來,在全球會計信息化領域引起了巨大的反響,推動了會計信息化領域的變革.本文認為,為推動我國XBRL建設,有必要立足于XBRL的現狀,分......

如何構建企業財務管理信息化平臺

摘要:當今社會是信息化社會,信息化水平成為國際上權衡國家是否發展完備的標準.在这种形勢下信息化技術的改革和引進成為國家和企業發展的重點......

財務人員職業道德問題

摘要:近年來,因財務人員職業道德問題引發的會計信息失真為企業和个人帶來大量損失的案例屢禁不絕,本文分析了當前財務人員職業道德建設存在的......

EVA績效評價方法

摘要:本文首先介紹了經濟增加值(EVA)的基本內容及其計算方法,通過EVA與傳統績效評價指標的比較,突出EVA的優點,并揭示EVA績效評價的不足,并在此基礎上提出......

國庫資金風險防范體系

摘要:隨著財稅體制改革的逐步深入、國庫會計核算體系和核算方式的變化,尤其是國庫現代化支付系統的進程加快后,國庫資金風險呈現出了新的形式和特點.如何正......

特殊目的實體合并問題

[摘要]隨著資產證券化的規模不断擴大,特殊目的實體的應用越來越廣.本文在分析了SPE的概念和特征的基礎上,介紹了美國和國際會計準則委員會&#......

高校內部控制

摘要:近年來,我國高等教育取得了迅速發展,高校的法人主體地位也基本確立.內部控制是衡量現代管理的重要標志,健全的內部控制不仅可以合......

行政事業單位往來款的內控管理與

【摘要】本文對行政事業單位往來款內控管理過程中存在的問題及其形成原因,建議從內部控制、制度健全方面清理單位的往來款項、強化往來款的財政監督和......

在信息化背景下加強財務管理的

【摘要】信息化條件下的財務管理是在互聯網環境下實施財務核算,分析,控制,決策和監督的一種新模式,利用網絡幫助企業實現業務協同遠程報表的填寫,遠程報賬,遠程查......

探析企業內部環境審計

【摘 要】國家可持續發展戰略的實施使得企業必須重視發展過程中遇到的環境問題.本文簡單介紹了企業內部環境審計的定義和內容,分析了我國企業開展內部環境審計所......

企業人力資源審計問題探析

摘要:人力資源審計是我國人力資源管理發展的必然要求,然而從目前我國人力資源審計發展的現狀來看,無論是理論上还是實踐上都停滯不前.找出人力......

連續審計應用的相關技術

在知識經濟時代,傳統審計面臨著巨大的沖擊,各國都開始进行了一連串的審計制度改革,連續審計(ContinuousAuditing,CA)模式應運而生,并在西方國家得到了......

當前企業中的內部控制問題探析

中圖分類號:F272.9文獻標識:A文章編號:1009-4202(2010)09-092-02摘要內部控制是提升企業核心競爭力的一種重要手段,已受到了世界各國政府......

醫院強化內部控制探析

中圖分類號:R19文獻標識:A文章編號:1009-4202(2011)11-000-02摘要醫院作為一個特殊的服務行業,兼顧具有企業性質和社會公益性質......

企業財會工作的“轉型”要求

[摘要]隨著經濟體制改革的進一步深入,財務工作的質量狀況對各种經濟決策影響很大,在單位經濟管理工作中的地位越來越重要.本文從轉變工......

基于庫藏股法的母子公司交叉持股

[摘要]隨著企業并購活動日益頻繁,母子公司交叉持股已成為常態.而我國2007年實施的新企業會計準則对于具體采用何種方法處理母子公司交叉持股......

國有企業“小金庫”審計策略和方法

【摘要】“小金庫”是企業違反財經法規和制度的規定,通過隱瞞收入和虛列支出所形成的賬外資金或資產.本文從小金庫的特征入手,探討了“小金庫R......

混合計量金融資產的

財政部頒布的《企業會計準則――金融工具確認與計量》(以下簡稱會計準則),主要從持有的意圖和能力將金融資產劃分為金融資產、投資、貸款和應收款項、......

初始計量中相關費用問題

摘要:本文通過案例分析、概念對比以及對企業財務狀況和經營成果的影響,得出初始計量中相關費用不應納入成本进行核算的結論.關鍵詞:歷......

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