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管理會計論文

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管理會計論文范文

關于管理會計論文管理會計論文頻道免費整理了海量優秀的學術性管理會計論文范文供大學畢業生和在職學者閱讀與下載,是免費管理會計論文網,包含管理會計相關的本科畢業論文與碩士畢業論文還有職稱論文以及關于管理會計格式模板和開題報告和文獻綜述,為您的管理會計專業論文寫作從選題到提綱再到正文寫作提供有價值的管理會計論文參考文獻.

增值稅轉型后在建工程涉稅會計處理

一、增值稅轉型概述增值稅轉型是指將目前實行的生產型增值稅轉為消費型增值稅,其核心內容是允许企業購進機器設備等固定資產的進項稅額可以在銷項稅額......

企業持有上市公司限售股權會計處理

一、會計準則對限售股權的基本要求(一)CASNO.2準則第三條規定“同一控制下的企業合并,合并方以支付 、轉讓非 資產或承擔債務方式作為合并對價的,應當......

天鴻寶業合并案產生的會計影響

財政部2006年發布的《企業會計準則第20號―企業合并》將企業合并劃分為同一控制下企業合并和非同一控制下企業合并.并采用不同的會計處理方法.其中,同......

農村義務教育學校食堂會計核算探析

摘要:加強農村義務教育學校食堂會計核算,是提高學校食堂會計工作水平,維護師生權益的必然要求,本文结合事業單位會計準則、事業單位會計制度、......

現代企業風險和危機管理與內部審計

近年來,企業危機不断困擾關于內部控制方面論文范文例文著國際國內的一些著名企業.在美國,自安然、安達信事件以來,先后又有一批知名企業卷入了 或......

企業對外投資內部控制問題探析

摘要:對外投資是企業經營管理活動的重要組成部分,然而,當前我國企業對外投資卻存在著可行性研究不充分、對外投資考評不健全等方面的問題,嚴重......

內部控制文獻綜述

【摘要】本文系統地回顧了我國內部控制相關內容的文獻,并從4個方面對此进行了梳理和評述,以期對我國內部控制的研究提供線索.【關......

投資性房地產計量模式的

將房地產作為一種投資手段已是非常普遍的經濟現象,甚至成為一些企業新的經濟增長點.房地產投資具有其自身的特點,一方ƃ......

人才培養規格表述方式

摘要:各專業人才培養規格就是符合各專業教育培養目標的綜合素質要求,但是在表述上多樣性有余統一性不足,尤其在素質教育與知識、能力提高之間的關系上邏輯似乎......

我國上市公司非經常性損益披露問題

【摘要】近年來,非经常性損益的披露問題已越來越多的一起會計學理論界的關注.在我國,非经常性損益的研究相對較晚,由于制度的不完善和人......

信用風險中的擬態現象其識別

一、信用擬態擬態是生物學的一個重要概念.某些生物為了有利生存,會模擬環境的特征或者其它生物的體態和行为.擬態行为在自然界中很普遍,......

自創商譽問題的

摘要:自創商譽是衡量企業的一個重要指標,而如今由于各种原因導致自創商譽的并未列入企業的資產負債表中,也沒有比較統一的意見去計量.然而無可......

我曾打過“小報告”

在我的人生經歷中有兩件事必須进行懺悔,否则,我將不得安寧.第一件事發生在“四清”運動中.我在自己負責的金工車......

國內公司盈余管理文獻綜述

【摘要】隨著我國資本市場的發展,盈余管理越來越成為會計乃至金融、經濟領域的重要研究課題.本文對2006-2011年《會計研究》上發表的有關盈余管理......

作業成本法

近年來,由于電子技術革命產生了高度自動化的先進制造企業,同時全球性競爭的日益激烈,帶來了管理理念和管理技術的巨大變革,應運而生的適時生產制、零庫存、單元制......

企業固定資產核算中存在的問題

摘要:固定資產在企業資產中占據舉足輕重的地位,是企業生產經營活動有效實施的物質基礎和重要保障.固定資產核算質量的優劣,直接關系著企業各項活動的......

關于我國事業單位財務管理改革的

摘要:文中首先指出當前我國事業單位財務管理存在的主要問題有財務管理職能較弱,資金使用效益低下;財務管理的制度不健全;事業單位的會計核算不恰當;事業單......

關于借款利息費用資本化金額的

[摘要]《企業會計準則第17號款費用》中,借款利息費用資本化金額的計算公式及資本化的借款范圍和資產范圍均發生了變化,文章以舉例的方式......

審計風險與防范

[摘要]本文從審計風險定義入手,從外部因素和內部因素兩個方面分析對審計風險的影響,最后提出有效防范審計風險應采取的對策,促使審計機關及其......

對行政事業單位的財務管理的加強

摘要:隨著我國社會主義市場經濟的不断發展和行政事業單位的深化改革,我國行政事業單位的市場競爭變得越來越激烈,如何加強行政事業單位的財務......

提升能力,學致用,更好的回報單位與社會

在財政廳領導和會計處的精心籌備下,在北京國家會計學院的精心組織下,我們河南會計“黃埔一期”36名學員在北京會計學院度過了緊張充實快樂的時光,十分感......

建造合同準則的實施對建安企業利潤的影響

【摘要】建造合同準則的實施,提高了建安企業的會計核算效率,體現了會計核算的謹慎性原則以及會計信息的可靠性和相關性.本文解釋了建造合同準則的相關概念,分析了......

完善環境成本確認和計量的

【摘要】隨著我國經濟的快速發展,我國的環境污染現象也日趨嚴重.環境成本进行確認與計量是環境成本核算的重要組成部分,也是其理論構建的難點.分析環......

計算機審計風險其控制

摘要:當計算機引入審計后,審計工作在大大提高同時也存在一定的風險.在詳細闡述計算機審計風險的形成原因的基礎上,對如何有效控制風險进行了探討......

國際租賃準則新變化帶來的

IASB和FASB于2010年發布租賃準則變化的征求意見稿,指出不再區分經營租賃和融資租賃,即“兩租合一”,將租賃從“所有權”模型轉變為“使......

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