数字经济时代财务共享对会计创新的影响

<正>一、前言目前，数字经济发展迅猛，人们将信息技术合理应用到各个行业领域，新兴产业带给人们惊喜的同时也为各行业领域提出了更高要求。财务会计作为经济发展的重要环节，也应跟随数字经济时代变化不断创新改革。财务会计工作与信息技术深度融入有助于提高企业经营管理水平，而财务共享模式就是促进会计工作与信息技术深度融合的重要途径。数字经济时代财务共享对会计创新有着重要影响，不仅能打破传统会计的局限性，还能有效促进企业可持续健康发展。     

会计电算化与现代信息技术的有效结合

随着计算机信息技术的发展,会计电算化已经广泛应用于现代企事业单位的财务管理过程中,这不仅使会计核算工作发生了巨大变化,同时也促进了会计工作向标准化、制度化、规模化方向发展。会计电算化与现代信息技术的有效结合,贯穿于会计工作改革和发展的全过程,同时也是提升会计工作质量和科学规范的发展趋势,并且有助于企业现代化管理目标的实现。文章对现代信息技术在会计电算化应用中的相关问题作了进一步探讨。     

医院现代化会计信息系统的制度管理

随着现代信息技术的飞速发展，世界经济已经开始进入了“信息经济”的时代。会计工作也急需引入先进技术提高自身的管理水平，建立现代会计制度，促进管理现代化以应对挑战。建立适合计算机会计信息系统工作的管理制度，以强化计算机会计信息系统的内部控制机制显得尤为重要。     

信息技术对于现代会计工作的影响

随着我国经济与信息技术的不断发展，信息技术不断应用到备行业中去。对于会计业务也产生了很大的影响。本文从信息技术对会计工作带来的变革入手，探讨会计工作从提高会计人员素质、拓展会计业务、保障电子数据合法地位、建立信息安全保障机制等方面来应对信息技术的挑战，为信息技术在现代会计工作中的发展提供理论参考。     

解决网络会计电算化的安全问题的对策

在会计工作中应用电子计算机和现代信息技术，实现会计电算化，大大提高了会计工作质量和会计工作效率。会计电算化越来越被各个单位所重视，普及率也越来越高。但由于会计电算化是会计学、电子学和信息学的综合运用，会计传统的核算环境、信息载体、管理模式、安全控制体系均发生了变化，而且随着电子计算机、信息技术的飞速发展和会计改革的不断深化，电算化将面临众多新的挑战，电算化安全是面临的挑战之一。如何确保会计电算化的安全，充分发挥会计参与企事业单位决策和管理的作用，已成为各电算化单位需要解决的问题。     

会计数字书写与练习

会计数字的书写是会计人员的一项基本功。会计作为经济管理的重要组成部分,离不开会计数字的书写,会计数字书写的质量,在一定程度上反映出会计工作的质量,也反映了财会人员的素质。会计工作常用的数字书写有两种：一种是阿拉伯数字，一种是中文大写数字，通常将用阿拉伯数字表示的金额数字称为“小写金额”，     

现代企业管理中会计电算化的作用

在科学技术和网络信息技术飞速发展的时代，面对新技术发展的浪潮，对财务管理和会计核算的要求也越来越高，推行会计电算化，特别是加强会计电算化的应用管理，是实现会计工作电算化，提高会计管理水平的重要保证。     

未来会计工作应如何适应信息技术应用的影响

会计作为一项经济管理手段,在目前经济管理中发挥了重要的作用：当今社会,信息技术高速发展,现如今已经渗透到了社会生活的方方面面,对会计工作也产生了很大影响,会计工作的方方面面正被迅猛发展的信息技术推向一个新的时代。面对即将到来的种种机遇和挑战,我们更应积极主动地作好迎接会计信息化挑战的准备,而不应只是被动地接受或继承传统的思维方式。     

浅议信息化条件下会计人员的素质

会计信息化是会计工作与信息技术的组合,它真正体现了网络环境下会计和会计工作的重心由会计核算向会计管理的转变。文章就我国会计人员的现状和会计信息化对会计人员素质的要求,分析提出了提高会计人员素质的一些对策。     

会计电算化舞弊风险及防范措施

在会计工作中，应用电子计算机和现代信息技术，实现会计电算化，大大提高了会计工作质量和工作效率。但随着电子计算机、信息技术的飞速发展和会计改革的不断深化，电算化安全面临着重大挑战，利用电算化系统的弱点进行舞弊等违法犯罪活动也有所增加，给企业和社会造成了严重的损失。     

On the Major Transformation of the Asia-Pacific Regional Structure北大核心CSSCISSCI

Recent years have witnessedsignificant changes in the Asia-Pacific regionalstructure featuring the shift in power balance among related countries as well as adjust-ments in their respective regional strategies. So what is the prevailing trend in thistransformation and what kind of regional order will likely emerge in the future？ To an-swer these questions, the paper tries to explore the following dimensions： the evolvingregional context, shift in power balance and power conversion, geo-political and geo-e-conomic developments and interactions between them, and evolving regional order. Asthe study shows, the broadening of regional geographical scope, the rise in the numberof actors involved, as well as changesin the relations among them, have combined tocast a pluralistic and complex flavor to the regional structure. While the power balanceamong China, the United States and Japan shifts, and power conversion is also occur-ring. China and Japan are paying increasing attention to their security roles, whereasthe United States under the Obama administration laid more stress on expanding itsgeo-economic clout. In spite of the intensifying geopolitical competition among China,the United States and Japan in recent years, a Sino-US strategic compromise-whichholds the key to regional geopolitics-isother front, some kind of geo-economicmore likely to take place in the future. On thecooperation will probably emerge. In the longerterm, it will be the geo-economic trend thatwill prevail over the geopolitical trend inthe region. Finally, the future evolution of regional order wiI1 mainly follow the eco-nomic logic, accompanied by the dilutionof its hegemonic and hierarchical nature.Hence, a pluralistic and complex regional community will emerge.     

The German Hanse and Bergen – new perspectives on an old subject

Abstract

The Hanseatic League and her kontors (trading posts) were an integral part of the medieval trade system in Northern Europe. Hanse merchants dominated many markets in this region and managed to maintain a monopoly-like role in towns like Novgorod and Bergen for many centuries. Consequently, one focus of historical research about the Hanseatic League lay on the mechanisms that enabled the Hanse merchants to keep that strong of a position for such a long time.

This article is part of the discussion about this topic. Based on Lübeck merchants with business interest in the Norwegian town of Bergen, the so-called Bergenfahrers (Bergen travellers), it will give new insights into the Hansards' economical and social organization. The three main points are (a) the integration of the Bergen market in the Hanseatic trade network as an intermediary trading place on the vivid East–West route of Hanse trade; (b) the importance of the Bergenfahrers within the Hanse merchants' economical, social and political networks; and (c) the structure of the Bergenfahrers network patterns in the late Middle Ages.

In addition to new insights into the important role of Bergen and the Bergenfahrers within Lübeck's and the other Wendish Hanse towns' trading system, this articles provides further proof for the usefulness of the methods of Social Network Analysis in medieval economic research.     

Organization and incentives in the age of sail

The British Navy in the age of sail was the most successful bureaucracy of its time. Its organization and incentive structures differed importantly from contemporaneous private sailing ventures, but closely resembled those of today’s large corporations. To induce efficient effort, the navy used a hierarchical tournament, in which sailors competed for higher pay that came with promotions based on relative performance. Promotion probabilities, the option value of future promotions, and the higher effort required of men in higher ranks and on larger vessels, combined to yield a highly skewed pay structure.     

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*

We investigate the effect of mandatory IFRS adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial reporting quality and comparability playing a role in facilitating informal financing. This increase is larger for countries with a low level of societal trust, a poor pre‐IFRS‐adoption information environment, and stronger legal enforcement. These cross‐sectional results suggest that the conditions under which higher‐quality information is made publicly available affect suppliers' decisions to provide trade credit. This increase is also larger for firms with greater exposure to foreign markets, a finding that highlights the importance of more comparable international financial reporting standards in facilitating cross‐country trade credit. We also find that IFRS adoption has a stronger positive effect on trade credit for firms with greater liquidity needs. Finally, we find that firms in countries that adopt IFRS also extend more trade credit to their customers. Overall, our results support the notion that financial reporting can have a causal effect on trade credit.     

区域工业产业竞争力指标体系的构建及其评价方法研究

文章通过建立省级区域工业产业竞争力评价指标体系,设计竞争力模型,利用SPSS统计软件,对各省工业产业竞争力进行了评价测定。     

文化传播中电视暴力对青少年侵犯行为的影响

伴随当代传媒产业的蓬勃发展,暴力也成为影视艺术基本的叙事类型及消费主义文化日趋盛行的现实语境。＂电视暴力＂是作为＂媒介暴力＂的一个子概念存在的;从文化传播看电视暴力,其覆盖面大,且易于接触;电视暴力对受众特别是青少年的影响巨大而深刻。要从制作者、传播者和观众三个方面的自律出发,建立适应我国国情的影视分级制。     

理性与先验的完美整合——论笛卡尔的"上帝"观

笛卡尔是西方近代主体性哲学的先驱,是近代唯理论学说的创始人,他使人们从中世纪宗教势力的禁锢中解放了出来.虽然"上帝"这个被人们视为理性最大敌人的概念在他的哲学中大量存在,但他极力证明上帝存在的最终目的却是为了证明理性的伟大;作为真理化身的上帝,归根到底是为他的理性主义服务的.