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1.
目前陕西省工业化和信息化融合的层次在全国处于中游水平,如何提升“两化融合”的层次是决策层面临的一个重要问题.本文从陕西省工业化发展水平、信息化发展水平、以及工业和信息产业的科技研发投入等角度分析了“两化融合”影响因素,并结合信息产业的特征,认为信息业企业将是陕西省促进“两化融合”的促进力量,并从三个方面提出了提升陕西省“两化融合”层次的具体措施.  相似文献   

2.
企业信息化是企业转型重要的工具和手段.在企业信息化过程中,财务作为重要的管理职能之一,其信息化程度是企业信息化水平的重要标志.同时,财务信息化的发展也有其自身的规律:财务信息化一般以财务核算领域为起点,最终实现对管理会计领域的覆盖,实现财务领域全方位的信息化.如何实现财务信息对业务信息的支撑,需要从基础上重新构建财务核算体系.作者以本工作单位为例,以推动多维度会计核算为途径,较好的实现了管理会计在企业中的落地.  相似文献   

3.
一个国家和地区的信息化水平与其国民经济和社会发展水平是密切相关的,对于信息化水平测算主要有社会信息化指数和产业信息化指数。在对江西信息化现状从信息网络建设、信息技术应用能力、信息化人才培养、信息产业发展势头等几方面测评的基础上,分析了信息化水平与经济发展的关系,并提出了相关对策与建议。  相似文献   

4.
建筑施工企业会计核算存在核算方法选择不规范、核算内容不全面不科学、核算的及时性与准确性有待提升等方面的问题,可以从完善会计核算相关制度,充分利用信息化手段进行会计核算,通过加强人才培训等方面提高会计核算质量。  相似文献   

5.
董春梅 《上海会计》2010,(11):64-64,59
信息化是现代企业发展的趋势,推进财务信息化,提高信息的利用率和集成度,建立有效运转的信息系统,将提高财务管理工作的水平,而且有助于财务人员由简单的记账核算型向精细管理型转变,更好地为经营决策提供更及时、有效的信息。本文分析财务信息化的必要性和目前存在的主要问题,并提出推进财务信息化所必须的制度建设建议。  相似文献   

6.
信息化已经成为提高人民素质,缩小城乡差距,拉动河南省经济增长,推进产业结构升级,实现社会生活进步的主要途径.河南省信息化建设还存在一系列问题,在统筹与规划、管理和协调机制、经费投入、基础设施、人才队伍、信息技术推广与应用、信息资源整合、信息产业、信息标准等方面都还有不足.必须从完善信息化政策和标准规范、健全信息化协调推进体制、创新信息化投资融资机制、加强信息人才培养、建立信息化绩效考核机制、制定实施具体的推进计划等方面入手,多层面、全方位完善信息化发展环境,促进河南省信息化工作健康快速发展.  相似文献   

7.
随着国家信息化建设的不断深入,信息化成为经济增长的重要的驱动力量,其发展水平已成为衡量一个国家或地区综合实力的重要标志。海南省的信息化建设取得了快速的进展,但受工业基础薄弱且工业化水平较低、城镇化水平低、经济总量小的影响,海南省信息产业发展总体规模小、科技含量低、技术力量薄弱、行业发展不均衡。  相似文献   

8.
中国要全面实现小康社会离不 开信息化,而金融信息化是整个社 会信息化的基础。金融信息化发展, 已成为中国金融业和IT产业在信息 化产业方面进行交流和相互借鉴的 窗口,对中国的信息化发展将起到 积极的促进作用。  相似文献   

9.
郜保萍 《山西财税》2007,(12):36-37
一、我国会计信息化发展的主要问题分析 (一)会计信息化普及和应用能力不强 我国会计信息化事业起步较晚,由于人们对信息化意义及重要性认识不充分,因而缺乏大面积推广信息化工作的主动性。多数已实施会计信息化的单位都只于代替了手工核算,仅仅是从减轻会计人员负担、提高核算效率方面入手,未建立完整的会计信息系统,使会计信息不能及时有效地为企业决策及管理服务。同时,软件更新及硬件投入等方面支持力度不够,建立企业内部局域网以及注册自己的网站不多,缺乏利用信息优势来提高企业运作效率的能力。  相似文献   

10.
计算机软件在上世纪五十年代时期才开始从硬件中脱离出来,并且形成了一个独立产业.软件企业业务范围从最开始的"大客户定做项目",逐渐朝着"独立软件产品"的业务方向进行过渡,直到发展成为能够应用计算机软件为企业制定相关的解决方案,并由此开始发展成为一个产业.并且随着计算机软件企业的大量兴起,计算机水平也在逐步提高,促进了信息化时代的到来,软件产业逐渐发展成为我国信息产业的核心.会计核算是每个企业在经营活动中的重要组成部分,直接关乎到企业的经济利益,而在整个社会的资产中,无形资产所占的比重在逐渐增加,尤其是对软件企业来说,此类型企业作为典型的知识密集型高新技术产业,存在着许多专利权等无形资产,并且无形资产所占比重较大,甚至可以超过固定资产.因此软件企业在创造经济价值的过程当中,使传统会计核算遭遇到了前所未有的挑战.本文主要以软件企业为例,对软件企业无形资产核算过程中存在的问题进行分析,并提出相应的改进措施和意见,希望能够对提高无形资产核算水平提供帮助.  相似文献   

11.
本文从预决算信息公开的概念、重要性、评估、建议四个方面,对预决算信息公开问题进行综述。预决算信息公开在保障公众知情权,加强监督、防治腐败,加快政府转型、促进“服务型”、“责任型”政府建设,推动政治体制改革、提高政府治理能力,实现“中国梦”方面具有重要意义。预决算信息公开的评估主要是根据具体原则要求,设立相对应的评价指标体系进行评估。建立预算公开的顶层制度设计、完善预算公开的相关法律法规、提高预算信息公开的质量和获取的便利性、引入公民参与机制等措施能够提升预决算信息公开的程度。通过综述,得出,即重视和分析预算、决算两方面信息的重要性,并对其进行对比绩效分析来促进财政信息公开。  相似文献   

12.
近期,我国机动车辆保险理赔中的"无责免赔"问题引起了社会广泛关注,随之而来的代位追偿案件也将引发保险公司之间的账务清算支付,但我国目前尚未建立行业统一的机动车辆保险清算系统。本文说明了我国车险业务快速发展过程中消费者理赔问题,分析了代位追偿及建设我国行业清算体系的必要性和重要意义,借鉴国内外金融业清算体系的成熟案例,提出了构建我国机动车辆保险代位追偿清算模型,为提高行业效率、优化保险公司之间的清算流程提供有力保障。  相似文献   

13.
While the importance of currency movements to industry competitiveness is theoretically well established, there is little evidence that currency risk impacts US industries. Applying a conditional asset pricing model to 36 US industries, we find that all industries have a significant currency premium that adds about 2.47 percentage points to the cost of equity and accounts for approximately 11.7% of total risk premium in absolute value. Cross-industry variation in the currency premium is explained by foreign income, industry competitiveness, leverage, liquidity, and other industry characteristics, while its time variation is explained by US aggregate foreign trade, monetary policy, growth opportunities, and other macro variables. The results indicate that methodological weakness, not hedging, explains the insignificant industry currency risk premium found in previous work, thus resolving the puzzle that currency risk premium is important at the aggregate stock market level, but not at the industry level.  相似文献   

14.
This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are associated with defective accounting information. Despite the economic importance of private firms, relatively little is known about their financial reporting and governance characteristics. Using a large sample of UK private companies, we examine the effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published annual accounts. Our results indicate that audited accounts are approximately half as likely as unaudited accounts to contain errors. In addition to contributing to recent academic research in this field, our findings are likely to be of interest to policy makers, who are considering exempting more firms from mandatory audit. We also find that gender diversity among board members is positively associated with the accuracy of accounting information, though our primary measure of directors’ financial expertise has no significant effect.  相似文献   

15.
The objectives of this case are: (a) to alert students to the importance of non-financial information in the audit process; (b) to develop students’ ability to search for relevant financial and non-financial information in the audit planning process; and (c) to emphasize the importance of resisting the natural tendency to over-rely on financial information when conducting the financial statement audit. Students are asked to consider both financial and non-financial information when evaluating a client’s account balances. The client is in the waste business where there are a number of market, regulatory, and political factors that may affect the valuation of different accounts. Students are also directed to consider the importance of non-financial information in the integrated audit mandated by PCAOB Standard 5 and in fraud detection. The case can help students learn to explicitly consider non-financial information and understand the significance of integrating such information with financial data. The case is suitable for use in undergraduate or graduate auditing and assurance courses.  相似文献   

16.
This paper examines how the announcement of an accusation of fraudulent financial misrepresentation affects industry rivals of the accused firm. Consistent with the importance of the industry competition effect, we find that rivals in less competitive industries benefit from the event. However, in competitive industries, the information spillover effect dominates the competition effect, resulting in negative returns to rival shareholders following the event. The spillover effect increases in importance with the severity of the accusation and is more important for opaque rivals and for rivals that had positive stock price reactions to past positive earnings surprises of the accused firm.  相似文献   

17.
This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some of the legacy functionalities that were familiar to organizational participants and which were considered by them to provide a more effective way to manage their finances. Our contribution to the literature is not only to show the importance of such post-roll-out modifications for creating a working information system, but also to extend previous accounts of non-linear accounting change processes by emphasizing how these modifications are dependent on the particular entanglement of users and technology (the sociomaterial assemblage) rather than either features of the technology or the agency of the humans involved. Moreover, our analysis of the case data suggests that management accounting in particular may not be easily captured in ERP packages, even where the technology architectures are supposedly designed for a particular industry. The case data also points to issues of affordability and the power of communities of practice as mediating the extent to which these familiar accounting logics may become integrated within the ERP system.  相似文献   

18.
We investigate whether lenders can realize informational synergies by simultaneously obtaining private information from different accounts of the same borrower. Synergies exist if such information is complementary to each other. We focus on consumer credit, using 3.5 million observations from checking accounts and credit card accounts of the same individuals during 2007–2014. First, activity from both accounts is complementary for estimating consumer default beyond credit scores, borrower characteristics and relationship characteristics. Checking accounts display warning indications about consumer default earlier and more accurately than credit card accounts. Second, decision errors are lower when lenders consider cross-product information. The evidence suggests significant informational synergies that are important for the supply and allocation of credit.  相似文献   

19.
Using a sample of Chinese A-share listed companies during the 2008–2019 period, we explore the impact of concurrent independent directors in the same industry (hereafter CIDSI) on accounting information comparability. We find that CIDSI can effectively promote accounting information comparability and that this effect is realized mainly through inhibiting earnings management. We also find that CIDSI can provide broader industry perception of the company’s board reports. Variations in concurrent companies and internal and external environments have significant moderating effects on the relationship between CIDSI and accounting information comparability. This relationship contributes to reducing audit fees and the possibility of receiving non-standard unqualified audit opinions. Our findings have implications for companies by demonstrating the importance of recruiting independent directors.  相似文献   

20.
The relative importance of country‐ and industry‐specified factors vis‐à‐vis company‐specific financial statement–based information in explaining equity valuation multiples in an international setting is examined. Both country‐specific effects via previously identified variables and an indicator variable approach are analysed. While company‐specific factors are predominant in explaining cross‐sectional differences in valuation, country and industry factors have sizable incremental explanatory power over them; the latter are not independent, so their relative importance is influenced by how we adjust for this commonality. Using country indicators provides larger incremental explanatory power than using country‐specific factors, suggesting that previously identified factors may be measured with sizeable error or omitted factors are important.  相似文献   

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