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Improvement of Corporate Governance Structure and Implementation of Accounting Standards  [PDF]
Jianjun Zou
Open Journal of Social Sciences (JSS) , 2019, DOI: 10.4236/jss.2019.71004
Abstract: In the era of rapid economic development, corporate governance plays an increasingly important role in the development of enterprises. In China, we should strengthen the improvement of corporate governance, and study how to combine the relationship between corporate governance and accounting information to further explore. However, corporate governance needs to have a certain environment. Such an environment also requires the joint creation of good accounting information. High-quality accounting information has a profound impact on the company’s internal environment. Corporate governance is the owner’s rectification and improvement of the internal organization of the enterprise, and formulates a solution to its own problems. The improvement of corporate governance requires the specification of accounting information. It is necessary to link the internal accounting system with the accounting standards, the establishment of the corporate governance structure and the internal audit supervision mechanism, and effectively improve the implementation of accounting standards.
Study on the Enterprise Financial Management Modernization  [cached]
Chengfeng Long
International Business Research , 2009, DOI: 10.5539/ibr.v2n3p148
Abstract: Based on defining the meanings of financial management modernization, the contents of the financial management modernization was proposed, the purpose to push the financial management modernization was further discussed, and the course gap between foreign and Chinese enterprise financial management modernization indicated that Chinese enterprise financial management modernization still should be further strengthened.
Enterprise Internal Control and Accounting Information Quality  [PDF]
Mengmeng Luo
Journal of Financial Risk Management (JFRM) , 2017, DOI: 10.4236/jfrm.2017.61002
Abstract: Since the Enron, WorldCom financial fraud, issued after the Sarbanes-Oxley corporate internal control problem has received the widespread attention worldwide. In China, in June 2008, the ministry of finance, securities and futures commission, the national audit office, the China banking regulatory commission, insurance regulatory commission and other five ministries jointly issued the described as China’s version of Sarbanes-Oxley “enterprise internal control basic norms”, but the enterprise internal control system is not yet mature, mainly embodied in the internal audit, internal governance structure and the implementation of the internal control system, etc., thus causes problems in the quality of accounting (the accounting information fraud, etc.). So this article analyzes China accounting information and the current situation of internal control and the effect of internal control on the quality of accounting information, and puts forward constructive suggestions and comments.
The Corporate Governance and the Distorted Accounting Information  [cached]
Qiufei Wang
Asian Social Science , 2009, DOI: 10.5539/ass.v4n7p69
Abstract: Distorted accounting information of the public company becomes the main element restricting our country’s economic development. Hence, how to improve accounting information quality becomes a hot topic. This study in brief analyzes some factors, which affect accounting information quality from the direction of corporate governance. Moreover it gives out several different mathematical models and proposes a base train of administering thought, in order to establish a few foundations for research on the distorted accounting information problem.
European Level Test of Romanian Enterprise Governance
Niculae Feleaga
Theoretical and Applied Economics , 2006,
Abstract: The corporate governance is a central and dynamic aspect of the businesses. The term governance comes from the latin “gubernare”, meaning to guide and supposes that the corporate governance imply equally both the leadership function and that of control. As is known there are more ways of defining the enterprise governance starting from the simple stones, which focus on the enterprise and its shareholders, to the most complex ones incorporating individual or departamental responsability to implement a given function of the companies and which implies many other groups of persons. Responsability is the consequence of the law and reglementation application or contract agreements.
CASH FLOW OPTIMIZATION AND ACCOUNTING IN THE ENTERPRISE
Svitlana Semenova
Social and Legal Sciences , 2018, DOI: -
Abstract: Foreign practice of financial management is increasingly drawn to the characteristics of cash flows in the assessment of the enterprise. The net cash flow is the objective result of the management, while the profit depends on the subjective approach of the adopted accounting policy. The financial situation of many enterprises in Ukraine is unsatisfactory. One of the ways to improve it is to optimize cash flows through balance and coherence between their individual types, to achieve a growth in net cash flow, which will increase solvency, financial sustainability and opportunities for self-financing of enterprises. According to the existing approach, cash flow optimization is viewed from the point of view of their time synchronization and balance in volume, before which cash flow equalization, maximization of net cash flow or provision of its target value. It is proved that most models of optimization of the balance of monetary assets are based on the definition of the minimum limit, but do not take into account the actual level of solvency of the enterprise, the objective lack of funds and circumstances associated with it.
Research on the Development Direction of National Audit in the Process of the Modernization of National Governance  [PDF]
Weiyu Chen, Lijin Zhang
American Journal of Industrial and Business Management (AJIBM) , 2016, DOI: 10.4236/ajibm.2016.68081
Abstract: With the coordinated progress in advancing comprehensively deepening reform and the implementation for fully advancing the law-based governance of the country, the process of the modernization of national governance is comprehensively advancing, and great change has occurred in economic, social, political and some other fields. The development of national audit is facing new opportunities and challenges. In order to adapt to the new changes in the governance of the country, the national audit should break its restrictions about its theoretical framework, range, key, and methods, and make positive change and innovation development towards the direction of policy following audit, high pressure anti-corruption audit, and information-based audit.
HUMAN RESOURCES ACCOUNTING ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE  [PDF]
Vatasoiu Cristian Ionel,Cornescu Alina,Motoniu Ioan Dumitru
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.
On the Challenge of Accounting Standards for Enterprise towards Enterprise Internal Control  [cached]
Wenjun Chen,Shanshan Sui
Journal of Sustainable Development , 2009, DOI: 10.5539/jsd.v1n2p47
Abstract: With arrival of the information age, as well as the ever-changing and complicated capital and financial markets and financial instruments, the policy –making requirements of the enterprises on the faithful, accurate, reasonable, and effective financial and accounting information become more demanding. Enterprise internal control proves to be the basic safeguard to ensure the regular and reliable operation of the accounting information system. At the same time, the Ministry of Finance issued the Internal Control Standards - the Basic Norms and opinion-open drafts for 17 norms. The promulgation of accounting standards for enterprise has brought tougher internal control challenges.
Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise Документальное обеспечение учёта амортизации необоротных активов предприятия  [PDF]
Sazhynets Stepan I.,Trofymchuk Vera Ya.
Business Inform , 2013,
Abstract: The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given. В статье подчеркивается роль амортизации в процессе формирования себестоимости реализованной продукции и налогооблагаемой прибыли предприятия. Представлена краткая характеристика методов амортизации, предусмотренных в Налоговом кодексе Украины и национальных стандартах бухгалтерского учета, указано на отдельные их отличия и приведены алгоритмы начисления. Для каждого из методов амортизации необоротных активов предложены специфические формы первичных учётных документов и представлены примеры их заполнения.
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