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企業社會責任信息質量特征體系

摘要:按照會計類和非會計類的企業社會責任信息的不同特點,構建了五層次企業社會責任信息質量特征體系:明確企業社會責任信息的用戶;明確用戶的不同......

全面預算管理在企業會計中的應用

[摘要]隨著市場經濟的不断發展,預算管理的重要性日益突出.傳統的管理已經漸漸不能適應廣大企業尤其是大中型企業發展的需求.全面......

變動成本法在企業中的應用

[提要]目前使用的完全成本法存在一定的缺陷,而變動成本法卻能適應企業內部經營管理的需要.本文通過完全成本法與變動成本法的對比分析,探討變動成本法的優......

關于加強政府性投資項目財務管理的

當前,政府性投資項目呈不断增加的趨勢.但政府性投資項目的財務管理存在著工程成本難以控制、投入與支出比例失調等問題,加強基本建設資金的管理已是刻......

企業研發費用的核算其稅務處理

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租賃合同期權問題

租賃合同通常給予承租人延長原租賃期的權利(不是義務).類似地,一項租賃合同也可能賦予承租人提前終止合同的權利.而現有的準則中对É......

聚焦中國上市公司的環保信息披露

摘要:近年來,隨著社會公眾和上市公司社會責任意識逐步提高,在環境保護、證券監督管理等部門的積極推動下,中國上市公司環保信息披露機制取得較大進展.然而......

內部控制與企業債務融資綜述

【摘要】我國上市公司當前普遍面臨著不合理的債務期限結構以及過高的債務融資成本.內部控制作為公司治理的重要內容,能夠保證企業信息生成的質量,從而有效緩解委托......

小微企業遭遇困境原因

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非貨幣性資產交換中公允價值的運用

[摘要]2006年《企業會計準則第7號――非貨幣性資產交換》(以下簡稱新準則)重新引入公允價值這一概念,新準則實施以來,公允價值如何可靠取得成......

會計學基本原理在移動終端的應用趨勢

【摘要】智能移動終端的發展及个人記賬軟件的出現為全民理財提供了優質的平臺.基于會計基本原理設計而成的各類記賬軟件在給人們的生活帶來便利的同時......

軟件公司財務核算財務管理

【摘要】隨著經濟的高速發展,中小型企業也如雨后春筍般增加,對各類軟件的需求也隨之愈來愈大,相應的軟件公司也在不断的增加.導致軟件公司行業間的競......

企業公開募股過程中的財務舞弊

【摘要】文章詳細分析了企業在IPO過程中的財務舞弊行为.認為企業財務舞弊主要是圍繞利潤表进行;財務舞弊行为主要分為侵占資......

感受精神的力量領略智慧的光芒

自信才能成功全國人大預算工作委員會副主任、中國CFO年度人物評選委員會副主任馮淑萍女士在“首屆中國CFO高峰論壇暨2004中國CFO年度人物頒獎典禮”上的......

對“持有至到期投資”核算的質疑

【摘要】本文根關于利息相關論文范文集據持有至到期投資的性質和初始成本的確認要求,對持有至到期投資初始確認時包含債券利息和持有至到期投資重分類為可供 金......

如何完善和規范農村財務管理

目前村級財務管理中還存在著一些不够規范的問題,影響了農村工作的正常運轉,使得村黨支部缺乏號召力和凝聚力,各种公益事業難......

建筑類企業成本核算問題

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試析企業財務管理存在問題

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隨著計算機信息網絡的發展,信息網絡化、公開化已經對高校財務工作提出了新的挑戰.傳統的財務報表、統計報表信息模式日益不能滿足需要,與之相適應的財......

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