会计电算化对审计的影响及对策

针对审计和会计在新形势下的关系,指出了会计电算化对审计的影响,着重提出了审计人员运用计算机技术防范审计风险的应对策略。     

美国:PET有望应用射频标签识别

据美国包装材料与技术公司总裁PaulButler介绍,射频标签识别(RFID)系统在制作成本降低后,有望在未来几年内应用于PET包装领域,这是一种新一代的条码识别系统,是为降低商品零售经营成本而正在开发的热门技术。Butler同时还是英国牛津大学教授,是从事RFID方面研究的专家。     

Structuring and contracting in competing supply chains

This paper considers two competing supply chains, each with multiple upstream suppliers producing complementary products and selling to a single buyer (e.g., assembler or retailer), who then sells the finished assembled product to a market that involves both demand uncertainty and competition. Our main research questions focus on what supply chain structure (integration vs. decentralization) and which contracting strategy a business should choose. We find that supply chains that decentralize perform better under strong market competition (i.e., high degree of product substitution between supply chains). However, when a large number of suppliers exist, supply chains that integrate perform better. When decentralized structures are used for both supply chains, a consignment with revenue sharing contract generally outperforms a wholesale price contract from the downstream retailer's point of view. Interestingly, for a supplier, a wholesale price contract, which pushes all demand risks to the downstream retailer, might not be preferred. For the entire supply chain, one contract strategy can outperform another depending on the degree of competition, the cost share of the buyer, and the number of suppliers.     

工程的监理

工程监理工作的主要内容就是“四控制、二管理、一协调”,即质量控制、进度控制、费用控制、安全控制、信息合同管理。对于工程监理的各个要素,从辨证的角度讲是相互对立,而又相互统一的整体,是环环相扣的。没有质量的进度是“豆腐渣”工程,没有进度的质量是“亏本”工程,没有合理费用的支持更是不可想象的。因此,任何一个环节出现问题,都会给工程带来不良后果。四者之间质量是核心,进度在质量保证的前提下才能进行,而费用又为质量和进度提供有力的经济保障。     

用精品传递真情梦兰培育富有特色的企业品牌文化

江苏梦兰集团所处的常熟市．具有三千年的悠久历史，自然与历史的恩泽．留下了深厚的文化积淀和丰富的人文资源它见证了一个城市源远流长．天传史成的发展历程也使我们这座城市的人民，包括企业的经营者们深切地感受到，文化是一个城市之魂．也是一个企业之魂。翻开梦兰30年的创业史．从初期求生存中期谋发展．到如今在更高的平台上实现新的跨越，他们始终把加强企业的文化建设．培育富有梦兰特色的企业文化作为增强企业核心竞争力永恒的主题。     

在希望的田野上 从中国名模与日本品牌第一次合作说起

新闻回放:刘多走进日本模特领地 在2004年1月,日本著名企业旭化成纤维向新闻媒体宣布,启用中国北京模特刘多,做为2004年度(第29代)企业两名形象代言人之一,主要宣传公司泳装.另一名形象代言人是东京年轻的模特渡香奈.     

Performance-based and functional contracting in value-based solution selling

Solution sellers increasingly use value-based selling and pricing strategies to market and monetize their offerings. Performance-based contracts constitute a key component of value-based pricing strategies. The present study explores solutions to the challenges solution sellers may encounter while developing value-based selling processes and implementing value-based pricing. The research design builds on the explorative action research methodology. While our study confirms earlier research on barriers to value-based selling and pricing, we also identify legal-technical contract design issues as an important but previously unknown barrier. We further identify integration as the appropriate theoretical framework for conceptualizing the barriers. Finally, we identify functional contracting as a solution for value-based sellers to overcome the barriers arising from deficient precontractual integration. The study highlights the role of contracts as barriers to be overcome by legal sales efforts when implementing value-based selling and pricing strategies. Further, the study stresses the utility of functional contracting in pre-contractual integration.     

人才难求“难”在哪里？

关心民工荒，固然需要重视。其实．管理、营销、技术．设计等高端人才也要重视．同等重要。当前，纺织企业面临良好的发展机遇和严峻挑战．加快产业升级提升企业科技创新水平成为企业最终赢取市场的关键发力点．但注脚则是人才。人才缺乏已是不争的事实．人才培养输送渠道，人才就业心态，企业自身的人才培养体系等众多问题需要企业清醒认识和认真对待．后配额时代．纺织企业何时不会再为人才而苦恼?     

人才难求"难"在哪?

关心民工荒,固然需要重视.其实,管理、营销、技术、设计等高端人才也要重视,同等重要. 当前,纺织企业面临良好的发展机遇和严峻挑战,加快产业升级,提升企业科技创新水平成为企业最终赢取市场的关键发力点,但注脚则是人才.     

Women and IT contracting work—a testing process

This paper explores the career and work experiences of a little researched group: highly skilled women IT contractors. It considers their reasons for entering the IT field, including the decision to become contractors. It demonstrates the complexity of power and influence of IT contractors and the resilience of the gender order in IT work.     

EPC工程总承包中的风险控制

文章通过对工程总承包中各环节的风险原因和规避措施分析后认为,工程总承包中对风险的有效控制包括两个方面：一是配置合理的管理人员,二是完善各阶段管理制度和运行机制,明确工程风险责任是降低风险损失的有效途径。例如,对合同与设计进行会审和动态管理;采购、施工部门在设计阶段的关键节点上要有所介入,参与方案和施工图会审;在采购阶段,要进行阳光采购;在施工阶段,完善专家负责制。在各阶段都应建立责任追究制,以便在出现事故时能够明确责任。     

Performance based contracting in long-term supply relationships

The study investigates performance-based contracting in long term-supply relationships. Evidence in the context of supply relationships involving manufacturers of consumer and pharmaceutical products, service providers and grocery retailers indicates that the performance that companies buy and sell can be analyzed as specific combinations of effectiveness, efficiency and risk. While firms engage in a complex and time-consuming process to design and agree upon performance targets, incentive mechanisms and involved risks of buying and selling future performance, they often fail in achieving excellence in all performance targets.     

会计评估与税务策划在境外EPC项目中的应用

为控制国际工程总承包（EPC）项目的风险,根据国内、国外的法规制度差异,企业应在项目的会计核算体系、成本控制、税务策划方面,在项目的不同阶段采取有效的措施,以顺利实现效益目标。在市场开拓阶段,应根据目标市场的政治、法律、经济环境,规划未来境外可能的项目实体的运行方式;在投标报价阶段,策划合同方案和税务方案;在项目实施阶段,确定会计核算体系和方法。对于成本控制,应根据项目全面造价管理的数据,制定全面成本管理预算并实施项目预算控制;分阶段、按实施内容对成本控制计划的执行情况进行分析、评估和考核;建立成本管理平台,抓住项目实施全过程的成本控制关键点,动态控制成本费用;分析和控制财务风险,避免不确定成本的支出。在项目涉税事项上,应遵循＂依据法规制度,做好事先规划,合理规避税务风险＂的原则,着重考虑纳税主体与方式、合同、采购方案、工程分包方案、会计核算方法、收入与成本确认时间与依据等,进行税务策划。     

现代风险导向审计

2007年1月1日起我国将施行新审计准则.新准则引入现代风险导向审计,现代风险导向审计是社会需求的产物,它将对国内高校注册会计师专业方向教育、国内执业注册会计师、国内会计师事务所产生深远的影响.     

浅谈增值审核及其实现途径

本文就企业务实贯彻GB/T19001-9000idt ISO9001:9000标准要求,力求提高实际效果方面,按照务实、创新、发展的贯标思路,从企业内部或外部审核的角度出发,阐述了对增值审核的理解和实现途径。     

The internal audit of research and development

Most activities might benefit from an independent review; but very little attention has been given to the review of research and development (R & D). The evolving scope of internal audit together with trends in R & D provide a more favourable climate for the internal audit of this industry of discovery (Walley, 1974, p. 191). This paper presents the results of a survey which was questionnaire based and completed by internal auditors, most of whom worked for industrial multinationals which are household names. They represented companies employing 0–61 m staff with a turnover of |SL12b p.a.; 75|X% of the respondent organizations were industrial concerns employing 0.56m with a turnover of |SL10.7b p.a., most of the remaining respondents being financial organizations. Forty-two per cent were under overseas control. By focusing on the practice and intentions of leading organizations with a record of progressive management, the results of the survey point a way which is likely to be followed more generally. As the internal audit departments were also large (29 auditors in each; 35 for the industrial departments) they were better placed to extend the scope of their work.     

经济责任审计中的难题与对策

本文就企业经济责任审计中的相关问题进行阐述,并针对三方面的问题提出了相关对策.     

国有煤炭企业的内部审计

国有煤炭企业加强内部审计工作,应提高对企业内部审计重要性的认识,提高审计人员的敬业精神和整体素质,抓好企业内部控制制度的审计工作,开展企业经营者离任经济责任审计,实现由传统财务审计向经济效益审计的转变,建立内部审计风险管理与防范机制。     

A simple game-theoretic analysis of peering and transit contracting among Internet service providers

The paper presents a simple game-theoretic model of two Internet service providers (ISPs), drawn from a larger set consisting of Tiers-1 and -2 ISPs, who choose between peering and transit agreements. The study focuses on the costs of interconnection taking into account traffic imbalances. The analysis suggests that if the traffic flows and the costs of interconnection are fairly shared, the provider's peer, otherwise they choose transit. Moreover, the joint profits are maximized under the transit arrangement.