蓉儿…点滴缘
Since the l970s, Computerized Accounting System in China from the early stages of development until now relatively mature stage, the use of information technology to accounting brought great changes are obvious. However, the same is due to the use of information technology has also intensified its accounting information systems of internal control more difficult. Internal control as production and operation activities of the self-regulation and self-restraint inherent mechanism enterprises in the central nervous system of an important position. It can be said that a sound internal control, or not, business is the key to success. Therefore, the study of internal control and for the promotion of China's enterprise management level increases, guarantee the quality of accounting information. improve the corporate governance structure and information disclosure system protection of the legitimate rights and interests of investors and capital markets operate effectively has very important significance.
snowberry911
The implementation of specific accounting standards in the process of Problems and SolutionsSummaryAccounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework,Plays a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, notCan only be better for business use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions, in order to better implementation of specific accounting standards are well prepared. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
蛋蛋的肉粑粑
Abstract Accounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework, play a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, not only for enterprises to better use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions The Department for the implementation of specific accounting standards to better prepare for work. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
优质会计资格证问答知识库