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中概股闖禍中美會計大戰升級

編者按中美會計跨境監管問題肇始于去年的“中概股信任危機”.當時,在美上市的多家“中國概念股”因為財務 問題被屢屢曝光,停牌、勒令退市......

上市公司會計報告披露存在的問題

摘要隨著市場經濟的高速發展和上市公司改革的深入開展,會計報告的披露越來越受到國家的重視.文章先簡單介紹了上市公司會計報告的基本構成,进而根據披......

我國司法會計鑒定功能定位證明機理探究

摘要:司法會計鑒定是一門以證明技術方法為研究對象的證明科學.其主要功能是證明問題而并非發現問題.但長期以來,鑒定人是如何對會計專門性問題做出主觀判斷......

公司治理框架下的企業內部控制問題

摘要:在分析內部控制和公司治理相關理論的基礎上,探討了內部控制與公司治理的聯系和區別,分析了不同公司治理模式下的內部控制,并结合我國公司......

供電企業財務集約化管理

摘要:2009年以來,國家電網公司實施以“六統一、五集中”為重點的財務集約化管理,實現了財務與業務的高度協同,對企業管理提出了更高的要求.為此......

新時期財務管理問題

內容摘要:隨著當前我國經濟體制的變革與發展,企業的財務管理也面臨著一系列新的問題,在新的政治環境和經濟環境下,財務管理必須順應新時 展的要求,$......

所有者權益的 與甄別

摘要:所有者權益直接關系到企業股東的投資收益,對直接計入的利得損失也有重要的影響.因此通過公允計量對所有者權益及結構變化进行反&#......

投資效率文獻綜述

【摘要】投資活動是企業財務活動的核心,是企業最具能動性同時最有長期影響力的資源配置行为之一.企業價值的增加從根本上取......

高新技術企業稅務籌劃

摘要:高新技術企業是發展高新技術產業的重要基礎,是調整產業結構、提高國家競爭力的生力軍,在我國經濟發展中占有十分重要的戰略地位.正確掌......

我國企業的內部控制環境

一、內部控制的概念及現代內部控制的五要素(一)內部控制的概念內部控制是單位為了保護單位資產安全完整,提高會計信息質量,確保法律法規和規章制度及單位的經營管......

文中參考文獻的格式

參考文獻標準格式格式代號電子文獻類型:數據庫[DB],計算機[CP],電子公告[EB&#數據庫方面論文范本93;電子文獻的載體類型:互聯......

農村財務管理存在的原因

在新形勢下,如何加強對村級財務的監管,促進農村發展與穩定,是當前的一項重要而緊迫的任務.財務管理自考畢業論文怎么寫播放:29596次評論:4655人一、農村財務管理存......

高校財務管理模式的

[摘要]隨著我國社會經濟的發展,走信息化道路來提高各行業的管理水平和生產效率已成趨勢.高等院校辦校成敗在于管理,而管理的核心在財務.因此......

依托 流量表的財務

在資本市場日益完善的條件下, 流量信息是公司極為重要的不可替代的理財資源,也是投資者決策必須依托的信息資源. 流量作為企業經營活動首要的制......

高校校辦企業財務管理規范化建設問題

[摘要]隨著我國高校籌資多元化局面的形成,校辦企業逐漸成為高校籌資的重要渠道,校辦企業財務管理也逐步走向規范化建設.本文通過分析我國高校校辦企業財務......

《出納實務》課程改革

摘要:《出納實務》是會計專業的職業技能課,該課程應以工作過程為導向,以典型的工作流程為參照點設計課程內容.該課程可以分解成若干個工作項目......

住房公積金內部控制制度建設的

[摘要]隨著社會經濟的發展和住房保障機制的不断完善,我國住房公積金制度得到快速發展,規模不断擴大,管理好運作好這筆......

企業集團預算管理與內部控制

摘要戰略管理是一種外部、動態的管理模式,而目標管理是一種內部、靜態的管理模式.這兩種管理模式相互補充、配合,共同推動企業集團不断&......

中國注冊會計師行業存在的問題相應

【摘要】注冊會計師被稱為是市場經濟的“衛士”、“經濟 ”,在我國社會經濟監督體系中發揮著極其重要的作用.然而,在經濟高速發展的É......

對全員持股的股份合作制轉制企業的

[摘要]股份合作制是采取了股份制一些做法的合作經濟,是社會主義市場經濟中集體經濟的一種新的組織形式.本文首先闡述了設立股份合作制企業應具備的條件和......

一個人性化的稅務雕像

1992年,龐洪亮從山東經濟學院畢業分配到壽光稅務部門.像許多剛走出象牙塔的熱血青年一樣,作為當時縣稅務系統第一名專業對口的大學生,免不了躊躇滿志......

我國生物資產準則與IAS41的差異

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銀行信貸調查中的企業財務報告真實性

銀行信貸調查時其中最重要的一環就是審核企業(借款人或授信申請人)的財務報告.財務報告的好壞在很大程度上決定著企業借款申請的成功概率.因此作為銀行信貸調查專......

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雙倍余額遞減法是在不考慮固定資產凈殘值的情況下,采用雙倍直線折舊率,乘以每年年初固定資產的余額(凈值)計算固定資產折舊額的一種方法.采用这种方法......

通用計算機審計系統實現方法

內容摘要:計算機審計自動化是一個十分迫切需要解決的問題.《中國財務軟件數據接口標準CSIA/ABM98001號》(簡稱CSIA)所規定的財務軟件數據......

如何加強高速公路財務管理

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