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會計師論文范文

關于會計師論文會計師論文頻道免費整理了海量優秀的學術性會計師論文范文供大學畢業生和在職學者閱讀與下載,是免費會計師論文網,包含會計師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會計師格式模板和開題報告和文獻綜述,為您的會計師專業論文寫作從選題到提綱再到正文寫作提供有價值的會計師論文參考文獻.

綠大地案看上市公司會計 治理與防范

摘要:在資本市場中,遠至相對较为成熟的美國,近至近二十年才快速發展起來的中國,會計 案例屢現.由于受到利益誘導等多方因素影響,會計 日......

學習 著作,做紅色“管家人”

編者按:李文茂同志结合自己的思想和工作,學習 著作,解決了問題,克服了困難,因此收獲較多,寫的這篇體會也使人感到真實親切.这......

創業板高管怎樣為減持鋪路

【摘要】我國創業板高管大幅減持的現象,對企業長期發展的穩定性產生不利影響,使上市公司未來價值被市場看低,并損害其他中小股東和投資者的利益.上市公司高管作為......

基于人性假設的盈余管理博弈

摘要:從經濟學关于人性假設及其博弈分析來看,盈余管理可分為效率性盈余管理和機會主義盈余管理兩類.效率性盈余管理是正和博弈,它會激發管理者......

跨國石油公司全球分攤成本的管理策略

摘 要:通過收集研究數家大型跨國石油公司全球成本分攤的程序與方法,從企業管理的角度分析其成本分攤的動因及存在問題,并提出相應的管理建議和策略,以便為......

土地和固定資產支出統計

摘要:指標解釋是統計報表制度的重要組成部分,是企業統計人員貫徹報表制度的工作指南,全面、準確的指標解釋能有效地指導統計人員进行指標統......

企業盈余管理動機與治理的理

摘要:盈余管理在一定程度上對會計信息的可靠性產生影響,进而影響到相關利益人的決策.本文對盈余管理的概念进行了重新界定,認為只......

無形資產新舊準則的變化與比較

摘要:隨著我國經濟的持續發展,企業資產中無形資產所占比重越來越大,加強對無形資產的會計核算和信息披露日益重要.2006年分布的《無形資產》準......

水利基本建設項目竣工決算有關問題

[摘要]通過對水利基本建設項目竣工決算工作實踐中存在問題的分析,结合工程建設實際情況,探討了財政部、水利部對水利基本建設項目竣工決算的......

中小企業內部控制建設

中圖分類號:F270文獻標識:A文章編號:1009-4202(2012)03-000-02摘要企業建立內部控制制度對合理保證企業經營管理合法、合規,財......

遞延收益核算的演變與應用

摘要:“遞延收益”被《企業會計應用指南》进行闡述時強調:“是政府關于收入類論文范文例文補助要計入以后......

CPA非審計服務對審計獨立性的影響

隨著CPA行業的快速發展和競爭日趨激烈,CPA行業紛紛調整其發展戰略,由傳統的審計服務組織逐步轉型為全方位、多元化的專業服務組織,向客戶提供會計、簿記服務、管理......

內部控制理文獻綜述

[提要]目前,我國內部控制理論的研究已經有了初步發展,但與外國相關理論比較而言還需要很大的提高.本文分别從我國內部控制的相關......

礦業權收益核算

實行礦產資源有償開采制度有利于礦產資源的合理開采和使用,同時也對礦業權收益的核算提出了更高的要求.隨著礦業權市場的發展,如何正確核算礦業權收益,如何制定統......

企業集團財務管理的困境

中圖分類號:C93文獻標識碼:A文章編號:1008-925X(2011)09-00-02摘要:企業集團財務管理中有關內部控制方面出......

敢問路在何方路

自我分析性格:開朗、直爽、獨立、敢作敢當、樂觀、固執、負責.愛好:寫日記、聽音樂、旅游、看電影、喜歡閱讀名人傳記和各种報刊.優勢......

關聯方認定的辨析

摘要:財政部于1997年發布了我國第一個具體會計準則《企業會計準則——關聯方關系及其交易的披露》用以規范上市公司的關聯方交易披露行......

計算機信息環境下的內部控制

【摘要】內部控制作為一種先進的內部管理制度已被企業廣泛應用,并發揮著越來越重要的作用.本文重點就計算機信息環境下企業如何強化企業內部控制作詳細闡述.【關鍵......

計算機技術方法在審計中的應用

摘要:本文介紹了電算化條件下審計應用計算機技術方法的必然性,應用的現狀及應用范圍,并提出了完善電算化條件下審計未來工作的重點.關鍵詞:計算機技......

加強農村財務管理促進農民增收

黨的十六屆五中全會提出了建設“生活寬裕、鄉風文明、村容整潔、管理 ”的社會主義新農村的重大歷史任務.建設社會主義新農村,關鍵要促進農民增收.新......

公允價值:報表解讀與理明晰

摘要:公允價值是以市關于新會計準則方面論文范文集場交易價格額為基礎的合理估價.通過對2007年房地產上市公司年報解讀可以發現.公允價值運用既存在......

公允價值計量模式的

[摘要]隨著新《企業會計準則》的實施,公允價值計量模式開始在我國應用.本文論述了公允價值計量模式的意義和不利影響,并據此提出了規范公允價......

凈資產與所有者權益的關系

【摘 要】 現行的會計理論將凈資產等同于所有者權益,實際上市公司的每股凈資產并不等于股價,即凈資產不等于股權價值,股權價值也就是所有者權益的體現,针......

煤炭企業內部控制制度

【摘 要】煤炭是我國的主要能源,煤炭企業也是我國能源行業的支柱.煤炭資源的合理分配和有效利用對我國的經濟發展至關重要,而煤炭行業在快速發展的時期也暴露了諸......

財政部表彰“20杰”和“25優”

2005年1會計師相關論文范例2月15日,財政部發布“关于表彰全國杰出會計工作者和全國優秀會計工作者的決定”(財會[2005]20號),授予......

有關公司表外負債問題的

【摘要】表外負債具有隱蔽性和不確定性,因而審計中经常忽略其存在的風險,然而这些風險具備某些條件就會轉化為表內負債.企業對此如缺乏&......

財會專業課程教學改革

中圖分類號:F275文獻標識:A文章編號:1009-4202(2011)02-235-02摘要傳統的會計課堂教學,基本上是填鴨式的教學,教師講授抽象的會......

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