会计核算制度

中国已加入WTO，作为世界经济组织成员之一，我们必须以全球的视角来处理问题，因此，本文认为将来会计核算制度的改革必将朝着国际化发展。

So I predict that accounting system innovation would development towards to internationalization .

因此有必要对政府债务会计核算制度进行改革。

So it is necessary to reform the government debt accounting system .

从盈余管理透视会计核算制度改革

The Reform of Accounting Accountability System From the Perspective of Earnings Management

对事业单位会计核算制度改革的几点认识

Views of Reforms of Accountant Reflecting System in Institutional Units

建立健全高校二级部门财务管理与会计核算制度初探

On Establishing and Perfecting Financial Management and Accounting Checking System in the Subordinate Units

企业会计核算制度的法律适用

The Application of Accounting Legal System in Enterprise

建立国家统一会计核算制度非常必要。

It is very essential to establish the uniform accounting system of the country .

新经济与统一会计核算制度

New Experiences and Uniform Accounting Calculation System

证券市场的净化与会计核算制度的完善

Purifying the Securities Market Via Multiple Measures

事业单位会计核算制度设计

The System Design for Institutional Accounting

本文就外商投资企业和内资企业会计核算制度及其特点进行探讨研究。

In this paper , foreign-invested enterprises and domestic enterprises accounting system and the characteristics of the studies .

文章阐述了新经济时代的特征及其对统一会计核算制度的变革要求。

This paper expounds the features of new economy era and its requirements for the transformation of uniform accounting calculation system .

本文以时间为主线，通过案例分析的方式，剖析了会计核算制度不断完善与上市公司利润操纵手段不断“推陈出新”的博弈过程。

Based on some cases in time-series , this article analyzes the continuing game between accounting standard setting and profit manipulations by listed companies .

文章对现行预算会计核算制度不适应政府采购实施进行了论述，并提出了改革和调整的措施。

The present article discusses the budget accounting system that does not fit in with government procurement and proposes certain approaches for adjustment and reforms .

他表示，这次会计核算制度改革，将是继“两则”、“两制”之后又一次结构性、模式性的根本转变。

He indicated that the accounting system will be in " two " and " two systems " after another structural , models of fundamental change .

在企业筹建期间，协助公司领导建立各项财务会计核算制度，参与企业内部控制流程的设计并监督实施。

In preparation business , the company leading the establishment of the financial accounting system and internal control processes involved in the design and implementation of the supervision .

它对统一我国会计核算制度，统一会计核算标准，提高企业会计信息质量，规范会计信息的披露具有极其重要的现实意义。

It is of great practical significance in China 's unification of accounting system and standard , enhancement of enterprise accounting information quality and formalization of accounting information revelation .

在此背景下，本文提出的主体研究思路为：1、确定符合企业特点的成本会计核算制度。

Based on this background , the main research approaches of this thesis including : 1.Determine a cost control accounting system which fit the characteristic of KMC . 2 .

按现行制度，高校几乎不存在类似于企业的外部负债。但是，高校的会计核算制度中的负债概念并无特义性。

However , according to the current rules , colleges and universities should not incur debt as enterprises But the accounting system in colleges and universities does not indicate a special meaning .

如何规范会计核算制度、改革财务核算模式、充分发挥财务管理的各项职能、提高会计工作质量，是当前高校后勤财务管理亟待解决的问题。

How to standardize accounting system , reform financial accountings pattern , make the most of functions of financial management and improve the working quality of accountants are important problems demanding prompt solution .

现行会计核算制度将资产按流动性划分为流动资产、长期资产、固定资产、无形资产等类别，这一分类越来越难以反映知识经济社会带来的企业资产的真实信息。

The current system of accounting assessment divides assets into liquid assets , fixed assets , intangible assets and long-term assets , which can not reflect the true assets information of enterprise that comes from intellectual economy .

最后根据出现的问题对预算管理体系提出了改进的想法并对现行的高等学校会计核算制度进行了创新性的设计，以期达到抛砖引玉的效果。

Finally , according to the problems , it proposes improved methods to the budget management system and makes creative designs to the current college accounting system , so as to achieve the effect of attracting more advanced thoughts and measures .

为了实现收入分配的机会公平、过程规则公平，通过创新企业的产权安排、分配模式以及会计核算制度，重新思考与构建企业收入分配制度，具有重要的理论意义和实践意义。

In order to realize fair chance and fair rules of the income distribution , it is necessary to rethink and build the enterprise distribution system through an innovative property arrangement of enterprises , an innovative distributive mode and an innovative accounting system .

文章从我国高校会计核算制度的发展变化及核算的滞后所产生的不良影响，分析了应如何建立和完善高校银行贷款会计核算的问题；

This paper discusses the development and changes of accounting system of colleges and universities , as well as negative effects of lag of the accounting , and analyzes how to establish and consummate the accounting on bank loans of colleges and universities .

对此，涉案企业应在规范会计核算制度的前提下，正确进行核算成本，实行联合应诉，注意发挥边际成本在抗辩中的能动作用，维护企业和国家的利益。

In order to carry it effectively , the paper suggests that the enterprises concerned should standardize the accounting system with correct cost-calculation , giving special attention to the margin cost , and that the joint-acting strategy against the lawsuits be adopted to protect their due interest .

会计集中核算制度有待在实践中进一步加强和完善。

Central accounting calculation is still to be further strengthened and improved .

试论会计集中核算制度的适用范围

On the Application Range of Centralized Accounting System

陕西省会计集中核算制度的改革走向

Reform to Centralized Accounting System in Shaanxi Province

试论会计集中核算制度

Discussion on Accounting Concentrate Control System

财政管理体制改革的一项重要内容就是实行会计集中核算制度。

One of the important issues in the reform of the financial management system is to exercise the centralized accounting system .