财务会计与内部审计对企业意义的探讨

现如今,国家的市场经济不断发展,近年来,在国家现代企业制度,和社会主义经济市场体制的,逐渐影响下,企业的管理,也越来越向着科学化进行,科学化方向的管理,也成为每一个企业,越来越注重的管理方式,其所带来的,就是财务会计和内部审计,变得越来越重要。财务会计与内部审计,对企业的各个部门,进行管理与监督,是企业中必不可少的一个部门。同时,企业也越来越注重,财务会计与内部审计的协调发展。只有将这两个方面的工作做好,才能更加有效的体现出,其他部门所具有的作用,才能使员工的态度,更加端正,同时为企业的经济效益,带来创新。本文所研究与探讨的是,从财务会计和内部审计的关系,以及它们对企业的发展,有什么重大影响出发,对财务会计与内部审计,存在的必要性做出分析探讨,从而可以加强它们的重要性。     

深圳·丽色

这是座五光十色,绚烂多彩的城市。初到深圳,映入眼帘的一定是浓郁的绿色,街道两旁的树木,丰茂而浓重,层层叠叠,错落有致,深色的树冠,嫩绿的枝叶,点缀的繁花,斑驳的阳光洒落,溅起—道道五彩斑斓的精灵,令人心生喜悦,满怀希望。     

教师节絮语

教师的事业是崇高的,用语言播种,用彩笔耕耘,用汗水浇灌,用心血滋润,用真理和智慧把人才塑造,让春晖和朝霞在心灵闪耀。在今天和明天之间架设金桥,在现实和理想之间铺设跑道。教师的心灵是美好的,用心灵之火,引燃火红的青春。用人类崇高的感情,播种春天,播种理想,播种幸福,播种希望。讲台上,书桌边,撒下了心血点点,润花蕾,育桃李,孜孜赤诚一片。教师的话语,如同春天的脚步,走过之后,便勃发出红花绿草。教师的话语,又似优美的乐曲,启迪人们的智慧,陶冶人们的情操。教师的话语,蕴含着哲理,充满着诗意,又显得那么神奇。教师的形象,如同奔腾不息…     

浅谈网络架构和数据库安全

介绍网络的基本架构,其中主要包括内部网络与外部网络的连接,防火墙技术,DNS,数字签名技术。加密技术,网络相关设备的设置,数据的机密性,完整性,不可否认性,SQL数据库的连接,服务器端的设置,数字证书的中请及应用,并简要的介绍一下VPN,SSL技术和HTTP协议,TCP／IP协议,SET协议。     

算盘的风格

按说,已到了计算机推广运用的年代,可人们还是喜爱算盘。我也喜爱算盘,更喜爱算盘的风格,这大概是由于职业的缘故,常常面对静卧桌面的算盘陷入遐想…… 瞧那坚固的木架,一面一根,围成严实的四框,中梁一隔,上天下地,自成系统。构形虽简,算理却深。玲珑剔透的算珠,是那样的悠哉悠哉,秩序井然地生活在自由自在的天地里,而又总是那样队列整齐,默默无闻地坚守在自己的岗位上,整装待发。 一旦行动起来,要么一是一,不夸不张;要么以一当五,一往无前。纪律是那样的严明,拨上珠,下珠从不擅自行动,推下珠,上珠绝不擅离岗位。该上的才上,当下的就下,听凭调遣。从右到左,等级虽严,     

林业企业人力资源管理计策的探究

现阶段,我国的林业企业发展缓慢,林业企业内部的人力资源管理频频出现问题,十分令人忧心,人力资源的管理人员普遍素质比较低下,人力资源的内部组织结构不完善,人员建设不合理,缺乏一个具有创新精神的林业领导者,林业企业的内部激励机制不合理,大量人才外流,是制约林业经济发展的关键因素。合理的安排人力资源的管理人员是企业领导者需要深入思考和研究的问题,并且要及时的采取相应的措施,树立以人为本的经营理念,采取一些方法和手段,留住优秀的人才为企业服务,加大资源的投资力度,建立科学有效的人力资源开发制度,培养一批优秀的、高素质的人才,只有这样才能提高林业企业的竞争力,在激烈的市场经济中谋取发展,在未来的企业竞争中占有一席之地。     

荷塘夏韵

我站在荷塘边,欣赏荷花美景。抬头望去,一潭绿水倒映着远山的倩影,像一幅隽永的山水画。静水那边,由近而远,一片迷人的荷花盛开了。在晨光的照射下,一株株高高低低的花箭,升起一只只含苞欲放的花蕾,充满生机勃勃的生命气息。这些粉红色的小精灵,经过严冬的煎熬,春日的孕育,才将绷得很紧的花骨朵悄悄张开。荷花散发清香,梦想,张开翅膀,在荷塘之上划出一道道优美的弧线。翅,在一静立的花蕾上停留,姿态优雅。我架起相机,成为蜻蜒的爱物,一只只飞来飞去的蜻蜒,带着荷花的这时,一只不知从哪里飞来的蜻蜒,踮着细脚,轻展双目光透过长焦镜头,把这至美的景色永远定格。自古以     

青松·红柳·农税人

我爱青松,我更爱红柳。我爱青松的挺拔,我更爱红柳的坚韧。雪压青松松更青,青松那宁折不弯的性格,那不畏严寒的精神,那迎风傲雪的斗志,我从儿时就非常的敬佩;而红柳的坚韧,那只要给她土壤,她就能顽强的生存的个性,那风沙过后,依然挺立,永不低头的神态,我更是由衷的崇敬。你看那沙漠中的红柳,从不挑挑拣拣,从不对客观条件说三道四,从不报怨,大风过后,沙土埋没,她却又顽强地站立起来,挺起富有生命力的不肯低下的头。 在我们农税人的身上,不正是可以看到青松与红柳的真实写照吗!我们有青松宁折不弯、不畏任何困难的精神,我们更     

最是深情月圆时

中秋的夜晚,与往年一样,依旧是一壶清茶,几样鲜果,若干月饼,一家人围坐前院里,品茶尝饼看花赏月,随意的叙旧,无边的谈笑,其间,给长辈打个电话问安,祝福：手机短信提示音响起,哦,朋友的祝福从各处涌来,此时,嘴角总会有浅浅的笑意露出。人最感动的时刻来自被朋友想起,最美好的时刻,源于想起朋友,没有约定,只有默契。尤其是在这样的夜晚、这样的时刻,更能让人心中温情涌动。     

十月畅想

十月,金灿灿的十月,微笑着向我们走来,走进祖国的三山五岳,走进神州的城乡巷道,走进十三亿中华儿女的怀抱。十月,红彤彤的十月,在金黄的岁月中燃烧;喜迎十七大,奥运倒计时,捷报频传,彩旗飘飘,陶醉了一个季节,陶醉了人民的欢笑。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.