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财政部注册会计师考试委员会办公室 《中国注册会计师》2010,(4)
经财政部注册会计师考试委员会2010年第一次全体会议审议通过,现正式发布<注册会计师全国统一考试--专业阶段考试报名简章(2010年度)>、<香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试--专业报名简章(2010年度)>、<中华人民共和国注册会计师全国统一考试--专业阶段考试(欧洲考区)报名简章(2010年度)>以及<注册会计师全国统一考试--综合阶段考试报名简章(2010年度)>、<注册会计师全国统一考试大纲--专业阶段考试(2010年度)>. 相似文献
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财政部注册会计师考试委员会办公室 《中国注册会计师》2005,(4)
关于境内考生考试报名的问题问:我已经通过了审计、财务成本管理、经济法和税法科目的考试,没有通过会计科目考试,但我在2002年已取得了高级经济师职称,请问可否直接办理免试会计?应当如何办理?答:按照《注册会计师全国统一考试办法》的规定,具有会计或者相关专业高级技术职称的人员可以申请免予部分科目的考试。按照《2005年度注册会计师全国统一考试报名简章》的规定,具有会计或者相关专业高级技术职称的人员(包括学校及科研单位中具有会计或相关专业副教授、副研究员以上职称者),可以申请免试一门专长科目。按照上述规定,具有高级职称的… 相似文献
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根据注册会计师考试时间规律,注册会计师专业阶段考试境内考生报名时间、综合阶段考试报名时间一般为4月份。2013年注册会计师全国统一考试报名时间即将公布,注册会计师专业阶段六科目难易度,报考科目如何组合搭配,如何应对计算机考试,复习如何开展,是这个阶段考生最为关心的问题。为了帮助考生朋友们顺利地进行备考工作,本刊特策划2013年注册会计师考试报考技巧及复习策略,以飨考生。 相似文献
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银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视? 相似文献
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Bower JL 《Harvard business review》1983,61(4):83-90
It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future. 相似文献
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李晓林 《中央财经大学学报》2005,(7):44-47
中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究. 相似文献
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前言:在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。 相似文献
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《Management Accounting Research》2006,17(1):11-41
This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change. 相似文献
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Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se. 相似文献