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Application of information technology on accounting issues and Suggestions
Abstract: The development of accounting information for enterprises to provide timely, accurate and complete financial information, the prevention of financial risks, improve operational efficiency is important. In this paper, the characteristics of accounting information and content of departure, that occur during the application The issues were ...
Post Time:Sep 21,2011 TAG:Accounting Theory
Professional practice on the ability of accounting
Abstract: Accounting is a very practical economic management discipline, requires not only possess a wealth of theoretical knowledge, but also have strong practical skills. By analyzing the current professional accounting students practical ability of the main problems, reform teaching methods and teaching methods, students will develop practical ...
Post Time:Sep 5,2011 TAG:Accounting Theory
On the accounting profession to determine
Abstract: In this era of rapid technological advances economic growth, accounting environment complex and uncertain matters of the economy growing, accounting changes and improvement in time and then can not work out common guidelines for all situations, the accounting profession to determine the appropriate time to fill accordingly , according to...
Post Time:Aug 31,2011 TAG:Accounting Theory
Fair value accounting for the Analysis of the role of banks
Abstract: This article is divided into three types of financial instruments, banks, respectively, the fair value measurement of their specific application in the article as a basis, combined with the SEC "on the transferred market value accounting research" to analyze the results reported at fair value accounting for the role of banks. Keywords:...
Post Time:Aug 31,2011 TAG:Accounting Theory
On accounting elements \ accounts system and the specific accounts _ Paper Network
Thesis network: [Abstract] the use of standard accounts, is a feature of China's accounting standards due to our elements defined in the accounting, accounts system settings is not reasonable, leading to a number of specific accounts in use there are more issue the article analyzes the current accounting elements, accounts and specific accounts sy...
Post Time:Aug 29,2011 TAG:Accounting Theory
Accounting standard-setting model: theoretical overview and analysis of new ideas
[Abstract] article on the accounting standard-setting model to sort out, summed up the development of basic accounting standards, accounting standard-setting body, and accounting standard-setting procedures for research on existing studies of the key issues are described, made use of evolutionary economic theory accounting standard-setting model o...
Post Time:Aug 26,2011 TAG:Accounting Theory
Environmental accounting information disclosure Game Analysis
[Abstract] As environmental issues become more prominent, build a sustainable society has become more urgent, require companies to disclose environmental accounting information has become a trend now, China's enterprises for environmental accounting information disclosure are still many problems. To better understand the impact of environmental ac...
Post Time:Aug 26,2011 TAG:Accounting Theory
Explore the development of computerized accounting problems and countermeasures
Abstract: China's computerized accounting career started late, but rapid development of the article analyzes the process of development of our computerized accounting major problems, from improving regulations, improving the quality of employees to ensure data security point of view put forward promote the development of computerized accounting po...
Post Time:Jul 23,2011 TAG:Accounting Theory
Talk about moral points of view of accounting
Abstract: People hate fake Xu Qing Yi, promote integrity in accounting ethics is a manifestation of faith, to resolve these issues to ensure the accuracy and reliability of accounting information, accounting personnel must have good work ethic, but to form good accounting professional ethics, the accounting professional ethics to a new level, in a...
Post Time:Jul 23,2011 TAG:Accounting Theory
Explore the ethics of accounting regulation of behavior
Abstract: In recent years, due to various factors, internal and external adverse accounting practices, corporate governance and accounting controls had a tremendous negative impact, and therefore corporate governance and accounting control in how effective the control of accounting practices become increasingly concern present major research findi...
Post Time:Jul 23,2011 TAG:Accounting Theory
Of strategic management accounting application in China
Abstract: Strategic management accounting and basic concepts related to the application status in our country made a brief overview and strategic management accounting in China for the application of the existing status quo solutions put forward. Keywords: strategic management accounting, applications, solutions First, the meaning of strategic...
Post Time:Mar 9,2011 TAG:Accounting Theory
On the institution of fixed assets.
Abstract: The fixed assets are important economic resources and institutions, is the completion of the research, the basic conditions for operational activities, but also the development of institutions the material basis for survival and protection. In this paper, fixed asset management business unit carried out a detailed analysis. Keywords: b...
Post Time:Mar 8,2011 TAG:Accounting Theory
Comparison of JIT and ERP
[Abstract] for a modern enterprise in the implementation of JIT and ERP key issues in the enterprise, this article from the enterprise cost management, JIT production systems of meaning, risk prevention measures and the ERP system of risk analysis discusses four aspects to make comparisons. Enterprise understanding from a strategic level, the impl...
Post Time:Feb 22,2011 TAG:Accounting Theory
Risk-oriented analysis applying the internal audit
In recent years, risk-based audit as an important audit principles and practices, increasingly widely used in various types of audit practice. The application of the internal audit risk-based audit, internal audit department for the reasonable and efficient allocation of audit resources to further improve the audit quality control audit risk have ...
Post Time:Jan 17,2011 TAG:Accounting Theory
Earnings Management and Audit Risk
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Post Time:Jan 1,2011 TAG:Accounting Theory
Common means of revenue recognition fraud and audit measures
Companies often inflated assets and income through the imaginary or virtual minus liabilities and costs less assets and income, inflated the cost of debt and ways to gloss over the report in order to achieve the financing to complete the index higher authorities or avoidance purposes. Which fraud by income is the usual approach to financing in the...
Post Time:Dec 30,2010 TAG:Accounting Theory
On the Evaluation of accounting personnel
[Paper Keywords] accounting personnel, competency framework, evaluation [Abstract] Considering the accounting staff of all levels of the major changes in work tasks, using the analytical framework for capacity-factor method to construct a covering professional knowledge, professional skills, professional values of the three modules of the framew...
Post Time:Nov 18,2010 TAG:Accounting Theory
Construction Value Chain Analysis of the theoretical assumptions of accounting
Paper Keywords: value chain value chain of traditional accounting method of accounting Abstract: Value Chain Accounting is a new field of accounting. Value chain, accounting, based on customer demand to enterprises as the leading core of the value chain to maximize the overall value of the value chain as a fundamental goal. Construction of the v...
Post Time:Nov 5,2010 TAG:Accounting Theory
Cancel prepaid expenses on the new guidelines \ accrued expenses Thinking two items
[Abstract] the introduction of new guidelines of the current global epidemic of view of the assets and liabilities, prepaid expenses, accrued expenses have been from the financial statements and accounting subjects disappear. This article discusses the new guidelines on the "two-cost" method of accounting for business and the abolition of "prepaid...
Post Time:Oct 12,2010 TAG:Accounting Theory
Accounting Standards of the four new understanding of the concept
[Abstract] the contents of the new accounting standards and accounting concepts in the old criteria in terms of a series of repair, improvement, achieved a breakthrough and innovation. The most important is the use of, the introduction of a "principles-based concept," " convergence of ideas "," View of the concept balance "and" fair value concept....
Post Time:Sep 27,2010 TAG:Accounting Theory
On the audit work of the Rural Improvement
Abstract audit work in rural areas is an important element of audit work, in the new rural development play a unique role. To carry out audit work in rural areas, and its intention is to strengthen the grassroots village's financial management and supervision. Rural areas around the township party committee in the audit and effective government ...
Post Time:Sep 8,2010 TAG:Accounting Theory
Of Certified Public Accountants Audit Risk and Prevention
Summary: accountants should strictly abide by the law enforcement standard, firmly establish the correct concept of risk. Strengthen risk awareness is the key audit risk prevention. Keywords: Certified Public Accountants, auditing, audit risk Certified public accountant engaged in legal business from the beginning, the audit risk associated wi...
Post Time:Aug 20,2010 TAG:Accounting Theory
Independent Audit Risk
[Abstract] CPA be behind the doomed bearer of high-income high-risk, in recent years, the accounting firm of Certified Public Accountants and the frequent occurrence of litigation, making the auditors and the audit institutions in the legal proceedings and the rising cost of compensation, losses continue to increase large, attention and prevent th...
Post Time:Aug 10,2010 TAG:Accounting Theory
Limitations of internal accounting controls and future development
Paper Keywords: the limitations of sound internal accounting control Abstract: The internal accounting control is to improve the quality of accounting information, protecting the security of assets, complete, relevant laws, regulations and rules and regulations to ensure the implementation of the development and implementation of a series of con...
Post Time:Jul 8,2010 TAG:Accounting Theory
CPA quantitative evaluation model of knowledge management performance
[Paper Keywords] Knowledge management performance evaluation of fuzzy evaluation of Certified Public Accountants [Abstract] This paper analyzes accounting firm elements of knowledge management performance index is established based accounting firm knowledge management performance evaluation of multi-level fuzzy comprehensive evaluation model. Ap...
Post Time:Jun 18,2010 TAG:Accounting Theory
CPA liability on the Causes
Paper Keywords: Certified Public Accountants audit liability Abstract: In the lead up accountants liability reasons, the most important because of the audited entity and the CPA itself caused. Is mainly the responsibility of the audit unit of the error, fraud and illegal acts, and business failure, the responsibility of Certified Public Accounta...
Post Time:Jun 17,2010 TAG:Accounting Theory
Weak position on the settlement of the issue accounting firm Exploratory Research
[Paper Keywords] accounting firm securities regulatory system vulnerable position [Abstract] information disclosure of listed companies there are many problems with the weak position at the accounting firm is closely related. Certified Public Accountants, "not independent" is a systemic problem, there are internal reasons, but also So the questi...
Post Time:May 26,2010 TAG:Accounting Theory
On the three-dimensional interactive teaching model accounting innovation and application
On: New Chapter Rong Chen Xing Wang Zongping above [Abstract] This paper describes innovative three-dimensional interactive teaching model accounting principles and basic framework. Proposed three-dimensional interactive model accounting implementation of innovative teaching strategies. Higher accounting education goals depends largely on the...
Post Time:May 24,2010 TAG:Accounting Theory
Based on the accounting supervision system of corporate governance International comparison
Paper Keywords: corporate governance oversight to maximize shareholder value accounting Abstract: different modes of corporate governance. Accounting Oversight institutional arrangements are also different. In this paper, the U.S. and Germany, for example, analysis of different interest-oriented model of corporate governance and accounting over...
Post Time:May 11,2010 TAG:Accounting Theory
Accounting with Chinese characteristics on the construction of the International
Abstract: Internationalization is a general trend of accounting, financial accounting is the future direction of development, China must be involved in the process of harmonization of accounting internationalization in the past, but also to build a line with China's development with Chinese characteristics, accounting internationalization. Paper...
Post Time:Apr 21,2010 TAG:Accounting Theory
On the go ------ Accounting Ethics Accounting Professional Ethics in China caused by thinking
Paper Keywords: accounting ethics Information Distortion Analysis Abstract: The market economy under the impact of the tide, the current serious distortion of accounting information, so construction of the accounting code of ethics is very important. In this paper, literature review and questionnaire survey, the analysis of the situation on the ...
Post Time:Apr 19,2010 TAG:Accounting Theory
Under the new guidelines of earnings management
2006, China issued new accounting standards system reflects the international convergence, but also to the enterprise's financial and accounting officer unprecedented challenges, most notably the introduction of fair value, accountancy professional to determine the contents of the unprecedented expansion, leaving earnings management, a correspondi...
Post Time:Apr 15,2010 TAG:Accounting Theory
Accounting Theory A Comprehensive Commentary on the logical starting point
Theory construction process is the abstract to the concrete logic of the process is the simplest, most common, content, relatively poor in the abstract requirements as the subject of the theoretical starting point, then, to make these the most general definitions and principles in the entire narrative to deepen and enrich the process, while more a...
Post Time:Apr 15,2010 TAG:Accounting Theory
On the cost of long-term equity investments accounted for under the law of My Opinion
[Abstract] This paper for using the cost method of accounting for long-term equity investments when the investee company declared cash dividends, in particular, investment in business investment are invested enterprises before the net profit, investment companies how to do simple accounting proposed approach. [Paper Keywords] long-term equity in...
Post Time:Apr 13,2010 TAG:Accounting Theory
Reform of Government Accounting
[Abstract] the development process of Sino-US government accounting is different from the accounting basis, the U.S. government accounting to accrual-based, the Chinese government cash basis of accounting is still the main reason is that the deeper study of accounting in which different environment. Accounting is a product of a certain environment...
Post Time:Apr 2,2010 TAG:Accounting Theory
Of financial accounting and tax accounting of the cost effectiveness of separation
Of China Paper Keywords: accounting tax accounting cost accounting Abstract: At present, the financial accounting system of tax regulations with a series of reforms, in the new accounting system and tax laws and regulations, accounting principles and are reflected in the tax laws and their relative independence of the principle of separation. ...
Post Time:Apr 1,2010 TAG:Accounting Theory
Accounting Practice in Higher Vocational Education System
[Paper Keywords] Accounting Practice Teaching System Model [Abstract] practice teaching talents training target is to achieve the most important one of the main teaching is to improve vocational skills of students an important way. Combination of the Yellow River Conservancy Technical Institute building national demonstration vocational success,...
Post Time:Mar 26,2010 TAG:Accounting Theory
Accounting practices on early human origins and production conditions of the time
[Paper Keywords] behavior of early human origin time of accounting the Conditions [Abstract] domestic scholars tend to believe that the accounting practices of early human beings originated in the Old Stone Age, the late, and foreign scholars are inclined to believe that the accounting originated in the Neolithic Age. I believe that the emergenc...
Post Time:Mar 26,2010 TAG:Accounting Theory
Of core business systems to prevent the risk of bank accounting feasibility study
[Paper Keywords] Bank accounting core business systems [Abstract] This paper analyzes the risks and the development of the traditional banking business, based on the core business of the foreign system, system integration, customer-focused, risk management ability and other advantages, combined with domestic and international banking and account...
Post Time:Mar 22,2010 TAG:Accounting Theory
Principle of prudence in the application of accounting
[Abstract] the principle of prudence requires enterprises in accounting, it should follow the requirements of the principle of prudence, not more than total assets or income, less accrued liabilities or expenses, but not set up a secret device and it is correct from the accounting role general principles of this paper, the principle of prudent acc...
Post Time:Mar 17,2010 TAG:Accounting Theory

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