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1.
本文介绍了金融危机背景下文化产业的口红效应,分析了文化产业在金融危机下逆市上扬的深层次原因,介绍了目前金融危机下的美国文化产业财税政策及其效果。  相似文献   

2.
试论WTO及网络经济环境下的会计信息系统   总被引:3,自引:0,他引:3  
在中国加入WTO和网络经济的环境下 ,财务的国际化已是必然选择。本文从网络经济的特点出发 ,分析了在新的环境下传统会计信息系统的缺陷 ,并针对这些不足 ,论述了在新的环境下会计信息系统应有的特点及功能。  相似文献   

3.
本文采用TVAR模型实证检验不同汇率制度下我国货币政策能否产生净出口的需求效应,并运用广义脉冲响应(GIRF)分析了该效应的作用强度和持续时间。实证结果表明,货币政策在不同汇率制度下均产生了净出口需求效应,但是随着汇率浮动幅度增大,货币政策的净出口需求效应出现非线性的变化。这种非线性效应主要表现为,货币供应环比增速的增长引起净出口环比增速波动的幅度在浮动汇率制度下明显大于固定汇率制度下;净出口环比增速受到货币政策冲击后在固定汇率制度下能够恢复到初始状态,而在浮动汇率制度下则一直在正负双向波动中逐渐扩大。此外,货币政策对净出口需求的有效性在固定汇率制度下仅有一年,而在浮动汇率制度下则始终存在。  相似文献   

4.
国有企业的经营者素养决定了国有企业在市场经济体制下的经营状况,同时也决定了国有企业在市场经济条件下能够否更加规范经营,更加科学化的管理。鉴于国有企业的经营者在国有企业管理中的特殊地位和现实意义。本文重点分析了在市场经济体制下,国有企业经营者约束激励机制的现实问题,并针对当前国有企业约束激励机制中存在的具体问题,做了简单的思考,并提出了具体的建议和举措。  相似文献   

5.
国有企业的经营者素养决定了国有企业在市场经济体制下的经营状况,同时也决定了国有企业在市场经济条件下能够否更加规范经营,更加科学化的管理。鉴于国有企业的经营者在国有企业管理中的特殊地位和现实意义。本文重点分析了在市场经济体制下,国有企业经营者约束激励机制的现实问题,并针对当前国有企业约束激励机制中存在的具体问题,做了简单的思考,并提出了具体的建议和举措。  相似文献   

6.
闽雪  王亚男 《时代金融》2014,(8):222+224
随着科学技术的日新月异,在教育的过程之中,网络技术取得了较为深入和广泛的应用。校园网与因特网顺利接轨以来,为各种类型的教育创造了良好的条件,网络环境下会计学习模式已经引起了有关方面的高度重视。文章根据网络环境下会计学习模式的实践情况,在结合网络环境下会计学习模式调查与分析的基础上,对三种主要的会计学习模式了比较,指出了网络环境下会计学习模式的应用与实践,提出了网络环境下会计学习模式的实现途径,希望能够进一步促进网络环境下会计学习模式发展,希望能够对网络环境下会计学习模式的实践工作提供重要的指导和借鉴作用。  相似文献   

7.
历史又掀开了新的一页,21世纪的钟声已经敲响。站在新世纪的门口,回眸已经过去的一年,既充满了感慨,又别有一番收获的喜悦。我们感到,2000年是不平凡的一年。在这一年里,在人民银行总行的正确领导下,在苏皖两省各级党委政府的大力支持下,在辖内全体干部职工的共同努力下,人民银行南京分行的各项工作取得了新的成绩。  相似文献   

8.
将根据Najar损伤理论建立的单轴受压条件下混凝土损伤模型推广应用到多轴受压状态。利用由Simpso积分方法建立的损伤模型,计算得到了混凝土在单侧压条件下,竖向主应力方向的损伤。结果表明,混凝土在单侧压条件下竖向应力作用下的损伤与单轴压有相似的发展趋势。两种类型加载历史下混凝土损伤都随着应变的增大而增大,且初始阶段损伤发展较快,末段损伤发展缓慢并趋于稳定值。但是,在相同应变历史条件下,单侧压条件下的损伤值比单压下的损伤值小,而且随着侧压的增大损伤逐渐减小,说明侧压起到了约束箍的作用,有效降低了混凝土的损伤。  相似文献   

9.
新经济时代的到来,人类传统的经济发展方式开始有了新的变化,国际贸易在新经济的影响下发生了一系列的变化,在新经济的影响下,国际贸易有所突破,创新,这些突破创新相应的影响了全球经济的发展。而中国在这全球影响下,也顺应历史潮流,寻求更适合发展,迎合全球这个大潮流的发展。  相似文献   

10.
在当今知识经济条件下,企业文化被赋予了新的时代特征.本文在对知识经济的内涵和特征进行分析的基础上,阐述了知识经济条件下企业文化的时代特征,最后给出了在此背景下,企业文化创新的内容.  相似文献   

11.
Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures.  相似文献   

12.
In recent years, nation states have internationalized and privatized accounting regulation by extensive use of International Financial Reporting Standards (IFRS). However, major differences between national accounting regulatory systems persist. In this paper we argue that a country's societal motives and values, best captured by the type of welfare state the country employs, shape the extent to which accounting regulations converge. Moreover, the welfare state approach explains the development and dynamics of accounting systems more completely than the conventional explanatory variables – legal and financial systems.The connection between the welfare state type and the way in which various corporate constituencies’ interests are balanced is first examined by constructing an ideal type of accounting regulation for each type of welfare state; then country case studies are examined to show how the welfare state explains differences in accounting regulation between countries.  相似文献   

13.
税款的会计处理不是税务会计。根据不同的标准,世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同,税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进,使两者的目标和原则出现差异,建立适合我国国情的税务会计理论体系,已经成为现代税收制度(特别是企业所得税)应对差异、不断发展与完善的必然选择。  相似文献   

14.
关于建立国家统一会计核算制度的若干问题   总被引:34,自引:4,他引:34  
建立国家统一会计核算制度非常必要。在建立过程中 ,有两个基本问题需要澄清 ,即会计标准的表现形式不是唯一的、会计标准也不存在绝对的优劣之分 ;有五个基本关系需要处理好 ,即会计核算制度与会计准则的关系、会计核算制度与税法的关系、会计核算制度与财务制度的关系、会计核算制度“新”和“旧”的关系、会计核算制度与国际会计惯例的关系。此外 ,为建立好国家统一会计核算制度 ,还需要设计好会计核算制度框架  相似文献   

15.
S. J. GRAY 《Abacus》1988,24(1):1-15
Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered. This paper proposes four hypotheses on the relationship between identified cultural characteristics and the development of accounting systems, the regulation of the accounting profession and attitudes towards financial management and disclosure. The hypotheses are not operationalized, and empirical tests have not been carried out. They are proposed here as a first step in the development of a theory of cultural influence on the development of accounting systems.  相似文献   

16.
One of the areas of judgment research in accounting and financial applications is that of accounting regulation. Previously, artificial intelligence efforts at modeling human judgment in accounting regulation systems have concentrated on rule-based expert systems. In those systems, general heuristic knowledge was captured using ‘if … then …’ rules in order to model particular decision processes. Recent developments in artificial intelligence have focused on case-based reasoning (CBR) and multiple-agent intelligent systems (MAIS). The ideas behind CBR are that ‘if it worked once then remember to use it again’ and ‘if it did not work before, then remember to not use it again‘. MAIS assumes that many organizational systems can be treated as computational models of multiple-interacting intelligent agents. Typically, solutions may be derived using some form of negotiations between agents to accomplish single global or separate individual interacting goals. This paper argues that many accounting regulation judgment processes can be modeled using CBR and MAIS. As a result, it summarizes some examples of both CBR and MAIS useful in accounting regulation and extends those to other accounting applications. In addition, it describes the results of some previously developed systems that employ CBR or MAIS.  相似文献   

17.
Organisation control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of incomplete and outmoded theories of organisation and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organisations is explored, with particular reference to the role of accounting information systems. The analysis uncovers a number of issues that require resolution before the model can be applied to accounting information system design. Some directions for research on accounting controls are discussed.  相似文献   

18.
19.
In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders. In this paper we aim to analyse the degree of local government accounting harmonisation, demonstrating in a general way that their accounting systems show very little homogenisation, accounting diversity being, in fact, one of their principal characteristics. In this context, we refer to the benefits and problems involved in reducing the differences between accounting systems and in increasing the comparability of financial reporting.  相似文献   

20.
This paper discusses the implementation of a casemix accounting system within a large New Zealand public hospital. In the context of healthcare, casemix accounting systems are involved in attempts to increase the cost-consciousness of clinicians through the rationalization and codification of clinical activity. The paper considers the power effects of casemix accounting using a perspective that views such information and control systems as disciplinary technologies. The complex and contradictory setting of the hospital characterized by a negotiated order meant that while the casemix accounting system did appear to provide some controlling influence, it also produced forms of resistance on the part of clinicians. Our experience suggests that such systems are best thought of as making possible a new discursive space within which all organizational participants, in this case both management and clinicians, can act.  相似文献   

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