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會計電算化論文

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小會計逼停“富跑跑”

魯克漢是印度旁遮普的一家大型民營煤炭公司的老總,靠著特有的煤炭資源,魯克漢公司所擁有的資產超過3億元人民幣,魯克漢也因此成了當地赫赫有名的大富人.但從......

關于事業單位會計制度問題改革措施探究

【摘要】隨著我國經濟的飛速發展,經濟一體化趨勢的加強,事業單位的現行的會計制度已經很難滿足經濟發展的需要.所以,為了實現與國際慣例的接軌,滿足信息使用者的信......

實際利率法在會計實務中的運用

根據《企業會計準則第22號――金融工具確認和計量》的定義,實際利率法是指按照金融資產或金融負債(含一組金融資產或金融負債)的實際利率計算其攤余成......

我國實施新會計準則的障礙應略的

摘要我們國家新會計準則在07年正式開始實行,這給企業管理工作人員與企業財務會計工作人員提出了更高的要求.本文结合財務會計工作經驗,就我們國家實施......

改革開放30年會計信息化回顧與展望

一、會計信息化發展歷程(一)會計信息化的萌芽:會計電算化(1978~1999年)包括會計電算化的試驗探索階段、會計電算化的無序發展階段、以及會計電算化......

企業內部控制的缺陷與治理

一、企業內部控制的設計缺陷1.內部控制制度設計的不完善(1)風險管理重視不够.現行的內部控制設計主要以事項、流程為基礎,遵循業務的角度,偏重于日常......

企業集團財務管理模式的

【摘要】隨著經濟全球化的發展,市場經濟體制的不断完善,現代企業集團得到了前所未有的發展.然而,在企業集團發展的同時,也出現了一些問題,特&#......

現代企業財務管理的新

[摘要]中國进入社會主義市場經濟新時期,企業財務管理工作呈現出許多新交化.企業財務管理是在一定的環境下进行的,因此,財務管理......

農村財務管理中存在的問題和

摘要:本文分析了農村財務存在執行制度不嚴、揮霍公款現象嚴重、集體資金管理混亂、物資管理手續不全、財務賬目混亂不清、吃盡分光分錢分物現象嚴重等問題......

吞之不下吐之不出

嚴會計是個工作認真、對人熱情的人.可她咽部常有阻塞感,時好時壞.發作時咽部似阻有核桃大之物,吞之不下,吐之不出,非常難受.在醫院,醫生給她作了咽喉......

債務重組準則變動納稅影響

新準則對債務重組會計處理作出了很大變化,影響了企業資產和利潤的確認與計量,进而影響到企業所得稅計算.修改后的準則雖然與稅法規定更趨一致,但仍存......

關于完工百分比法的

【摘要】本文簡單闡述了完工百分比法在實際施工中的優勢,隨后也分析了完工百分比法在實際工作中的不可避免的缺點,最后簡單提出了有關的合理建議.以供......

新時期珠算存在的必然性

[摘要]隨著電子計算機應用的普及,在會計行業使用算盤的比例大大降低了,這就導致了很多學習會計的人,都不再學習珠算技術,考會計從業資格的時......

ERP環境下企業舞弊風險的規避

摘要:ERP是一種基于計算機信息技術的現代企業管理模式.隨著ERP的日益普及和應用,ERP系統的舞弊風險與防范問題也突顯出來,成為企業應該高度關注的焦點和亟......

精細化管理理在財務管理中的應用

精細化管理理論作為現代工業化時代的一個管理概念,最早是由日本在20世紀五十年代提出,現在已經被越來越多的企業管理者所接受.它是社會分工的精細化以及服務質量的......

如何開展企業負責人經濟責任審計

一、加強企業負責人任期經濟責任審計的意義1.為考核和選拔領導干部提供依據.过去,一些企業領導班子在換屆交接時,由于未经过公正的審計,......

母公司并購孫公司的實務理

摘要:隨著我國經濟市場化和國際化的發展,企業并購日趨复杂,企業內部的并購整合也越來越頻繁,但在并購實務中母公司并購孫公司和孫公司并購子公......

事業單位固定資產核算體系構建

【摘要】事業單位的資產數額中固定資產比重較高,因此對固定資產的核算顯得尤為重要.隨著經濟環境的變化以及事業單位的改革,事業單位固定資產的會計核算越來越不適......

我國民辦高校財務管理顯現的問題與

[摘要]隨著我國民辦高校的規模不断擴大,民辦高校財務管理暴露的問題越來越多,如何規范民辦高校的財務管理,使民辦高校能順利的發展,成為民辦......

內部控制理演進的中外比較其

摘要:內部控制問題正逐漸為全球所關注.2004年美國COSO委員會風險管理框架(ERM)的發布,使內部控制理論进入了風險管理的新階段.我國內部控制的......

公允價值計量屬性探析

摘 要:2008年世界主要金融市場爆發了金融危機,導致金融機構將矛頭指向公允價值會計.但是,通過對公允價值發展的歷程、公允價值理論基礎分析、不同計量屬性......

對資產減值準則相關問題的

摘要:我國于2006年2月頒布了《企業會計準則第8號——資產減值》,新準則與舊準則相比在各個方面都做出了很大的改變,新準則ߎ......

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