高职会计专业实践教学的现状与水平提高途径

文章以会计专业学生必须具有过硬的会计技能和实践经验为出发点,探讨高职学校在会计专业教学过程中如何提高实践教学水平的问题。     

论医院全成本核算管理的实行

在激烈竞争的医疗市场,医院面临着生存与可持续发展的困境。在这种情况下,医院只有通过全面推行全成本核算管理,走优质、高效和低耗的质量效益型发展道路,才有可能走出困境。文章分析了医院实行全成本核算管理的必要性,指出了现阶段实行全成本核算管理所存在的问题,最后提出了相应的改进措施。     

AN APPLICATION OF AN INTEGRATED TRANSPORT NETWORK – MULTIREGIONAL CGE MODEL TO THE CALIBRATION OF SYNERGY EFFECTS OF HIGHWAY INVESTMENTS

A transportation network-multiregional CGE model is applied to estimate the synergy effects of a set of highway projects on value added by region and industrial sector. This synergy effect is defined as a difference between the summation of the net GDP increase from the development of each highway sub-link without spatial linkage and the change in GDP resulting from the concurrent development of all links with spatial linkages. Among nine east–west highways in Korea, the East–West 9 highway increases the GDP by 0.3% over the 30-year time period horizon, with 0.016% of the GDP due to the synergy effect. The East–West 9 highway has the largest synergy effect of US$0.164 billion per year on the manufacturing sector of Kwangju Metropolitan Area, resulting in a gain in a regional GRP per capita of US$15.88 per year. Since most synergy effects are generated in less developed regions, highway development can contribute to the reduction in regional disparities.     

会计准则的变化影响管理行为变化的动因分析

经济后果的客观存在性,已经达成了共识,但会计准则的变化对报告公司管理行为的影响,很多人持有不同的观点。会计准则的变化确实影响着管理行为的变化,着重从债务契约、薪酬契约、监管、市场反应、公司治理结构等方面分析了会计准则的变化影响管理行为变化的动因。     

会计教学方法探讨

随着社会经济的不断发展,企业的经济活动越来越复杂,传统的会计教学受到了极大的冲击。会计教学如何适应新形势的变化是教师应该认真思考的问题。文章结合作者在会计教学工作中的实际经验,对会计教学方法作出探讨。     

论会计信息失真的成因与治理

随着我国社会主义市场经济的发展,会计信息失真的问题日益严重。会计信息失真给资本市场带来了混乱,给广大投资者带来了无可挽回的经济损失。因此及时找出会计信息失真的成因,强化治理措施已迫在眉睫。本文详细论述了企业会计信息失真的成因,并且有针对性的提出了相应的治理措施。     

论环境会计要素确认、计量与披露

环境会计要素就是对环境会计对象的进一步分类,而环境会计信息披露则是环境会计最主要的基本问题。因此,对环境会计要素核算及对环境会计信息披露问题的研究具有重要的现实意义。     

对会计电算化发展的思考

计算机的发展和普及,使会计电算化得到突破性进展。从最初单纯的记账、算账到现在的通用账务及报表一体化,帮助会计人员逐渐摆脱了繁琐的手工劳动,为会计人员提高了工作效率,促进了我国会计电算化的发展和财务管理水平的提高。文章针对会计电算化发展中存在的问题进行研究分析,并提出了促进会计电算化发展的对策及建议。     

价值观,会计文化与会计准则制定

不同文化背景下的价值观决定了会计文化的形成进而会影响利益团体在会计准则制定过程中的博弈,并产生不同的经济后果。文章试图从不同文化背景的角度来分析会计准则制定如何受会计文化价值观的影响。     

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.