Management accounting, or manageria! Accounting, provides in-formation mainly to management of a firm, analyzing individual and specific problems for decision making in various depart-ments of a business. 管理会计主要对企业的管理层提供信息,作为企业内部各个部门进行决策的依据。
Positive research on management accounting is the focus of modern management accounting and methods of solving theoretical and practrical problems. 实证管理会计研究已成为现代管理会计研究的重点,是解决理论与实践相脱节的重要手段。
To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design. 研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题,便于积极寻求解决对策。
Based on the management and settle account of principal part and basic construction of accounting system in combination with the accounting statements and system of settle account, the concerned problems to occur after the system transfer in petroleum and ocean system are studied in this paper. 本文从会计主体、基本建设的管理与核算、合并会计报表以及会计核算体系等方面探讨了石油海洋地质系统会计转轨后的有关问题。
On the Relationship between Financial Management and Accounting Practice in Colleges and Universities Research of Problems of Financial Management and Accounting in Socialization of Rear Services in Institution of Higher Education 试论高等学校财务管理与会计核算的关系高校后勤社会化改革中的财务管理与会计核算问题研究
This article has discussed the characteristics of the management of the electronic processing accounting files at first, then analyzed the existing problems in the management at present, and proposed the concrete measures to strengthen university electronic processing accounting files finally. 本文首先讨论了电算化会计档案管理工作的特点,然后分析了目前高校电算化会计档案管理工作中存在的问题,最后提出了加强高校电算化会计档案管理工作的若干具体措施。
This thesis has given solvents of standard management of fund accounting, problems and solvents of fund and account design and fund control ways in daily accounting. 本文对资金核算的标准管理及资金帐目设计中的问题及决策和日常核算中资金控制方式选择提供了解决方法。
Under our present financial and accounting management, there exist many serious accounting information distortion problems, which not only affect the normal functions of accounting information, but also bring serious damages to our society. 在我国目前的财会管理中,存在着比较严重的会计信息失真问题。会计信息失真不但不能发挥其正常作用,而且给社会带来严重危害。
This change will lead to the transformation of accounting and financial management function of transportation authorities, and how to carry out effective accounting and financial management has become one of the key problems to be solved. 这一变化必然地引起交通行业财务与会计管理工作的变化,如何有效地进行财务与会计管理是交通行业主管部门在企业脱钩后必须要解决的一个重大问题。
Against new modes of capital management adopted by large and middle scaled state owned enterprises, analyzed its function, basic conditions for establishing financial accounting center, its operation modes and policy against solving problems it faced. 针对目前国有大中型企业采用的新型资金管理模式,分析了财务结算中心具有的功能,成立财务结算中心的基础条件问题,集团企业财务结算中心的运作模式及解决结算中心运作面临问题的对策。
This paper puts forward some improving measures in the light of the present situation that the general application level of the strategical management accounting in China is lower and many problems exist in the strategical management accounting. 就战略管理会计在我国的总体应用水平较差,并存在诸多问题的现状,提出了改进的措施。
The inevitable development of network management of accounting in China has exposed itself a lot of problems which the paper intends to tackle. 会计网络化是我国会计发展的必然,但会计在网络化的过程中存在诸多问题,我们必须从系统安全防范等几个方面来解决会计在网络化的过程中存在的问题。
Many scholars and researchers have been very concerned about the related earnings management of the accounting supervision and research problems. 国内外众多学者及相关研究者一直都非常关注上市公司盈余管理这一会计监管与研究的难题。
Earnings Management is the product of conflict of interest between different stakeholders rather than a simple accounting issue. It relates to a series economic and society problems at the same time. 盈余管理是不同利益相关者之间利益冲突的产物,不是一个单纯的会计问题,同时涉及到了一系列经济问题和社会问题。