Cultural analysis of the management accounting application in China

Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.     

Breakthrough of the Bottleneck in the Application of Management Accounting——Insights from Events Accounting

The purpose of management accounting information system is to serve for management. Since 1980＇s, innovations in management-have seen the application of several accounting techniques such as activity-based costing, balanced scorecard and target costing. However, subsequent surveys have shown that the application of these innovative management accounting techniques is not widespread. Indeed, the application of many techniques has been decidedly ephemeral. The authors suggest two important and interrelated reasons for the apparent failure to adopt such techniques. First, the absence of a conceptual framework needed to envision the collection and integration of multi-dimensional data needed in the modern organization. The second reason is the failure to exploit the data handling potentialities offered by modem computer systems. Reconstruction of contemporary management accounting system using insights from principles of events based accounting is offered as possible solution.     

Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares

The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees （not including top managers） to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling.     

The influence of the blue trade barrier—— SA8000 to China

The blue trade barrier refers to the standards of the enterprise＇s social responsibility, namely SA8000. At present, many overseas importers request the export enterprise to conform to SA8000. On one hand, it can bring the opportunity to us--to be helpful in the exportation enterprise transforming the economical growth way, be helpful to strengthen the cohesive force in the enterprise. On the other hand, it can also bring challenge-increasing the cost of the export, export declines.     

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.     

Empirical Analysis of the Market Effects of China＇s Listed—— Company＇s Dividend Policy ——Empirical Evidences from Shanghai Stock Exchange from 2004 to 2005

Dividend policy is one of the three core contents of financial management in listed companies. On one hand, it is the extension of financial and investment activities; on the other hand, appropriate dividend policy can not only set up a good company reputation, but also arouse enthusiasm of many investors to continue invest in this company, consequently acquire long and stable development opportunities and conditions. In this paper, the author has put forward some suggestions in order to solve the problems which existing in Chinese listed companies＇ dividend policies based on the result of positive test. Firstly, optimize the structure of equity title and perfect the corporate governance. Secondly, to establish wholesome shareholder protection mechanism, and also it is important measure for investors, especially medium and small investors to protect their rights and interests. According to the present situation of Chinese stock market, the authors consider we can protect the shareholder＇s benefits by carrying out cumulative vote system, establishing hortative derive lawsuit system, perfecting civil compensation system and establishing shareholder voting removing system and so on. Thirdly, the establishment of listed companies＇ dividend policy and the release of message should be standardized for the sake of good relationship of melon-cutting and corporation＇s refinancing plan. Finally, listed companies＇ dividend policy can be optimized by modifying and perfecting stock dividend distribution mode of accounting management, perfecting exit mechanism of listed companies.     

Nurturance of the Interpreter＇s Awareness of Cross-cultural Communication

The special status of an interpreter in the cross-cultural communication impels him or her nurture and use cross-cultural awareness in communication. The cross-cultural awareness promotes the understanding of both sides,avoid communication barrier in cross-cultural communication. Therefore,cross-cuhurul awareness is undoubtedly significant. This text introduces the concept of cross-cultural awareness, the relationship between cross-cultural awareness and interpreting, the significance of cross-cultural awareness to an interpreter,and carries on preliminary research in how an interpreter nurtures cross-cultural awareness.     

Empirical Study on Relevancy of Mandatory and Voluntary Accounting Changes—Based on Chinese Listed Companies in 1999 and 2001＂

Based on the samples of mandatory accounting changes （MAC） and voluntary accounting changes （VAC） of our country in 1999 and 2001, this research explores the relevancy between MAC and VAC and its specific performance. The results of this research are shown as follows： （1） The timing relationship exists between MAC and VAC, and the frequency of VAC rises significantly in MAC year; （2） The relevancy exists in the earnings effects between MAC and VAC, and the combined effects which MAC and VAC have on earnings are in direct correlation with the earnings effects of MAC in the same year; （3） The supervisory factors of the securities market together with MAC influence the direction of VAC. Different from Pincus and Wasley＇s conclusion, when MAC is used to decrease profits, the part of VAC in our country counterbalances the effots of MAC; the listed companies with a special purpose will be against the direction of MAC and apply to VAC with a particular purpose.     

Loan Strategies to Small and Medium Size Enterprises:An Analysis of Determining Factors of“Subsidiary Banks”in the Cameroonian Context

This paper proposes to present an overview of determining factors of the granting of loan to Small and Medium Size Enterprises(SMSE)by the subsidiaries of multinational banks in Cameroon.The analysis of the data collected following interviews with banking employees conducted in accordance with the method of thematic content analysis reveals that two categories of factors play a major role in the decision of the banker:parameters relating to the characteristics of the SMSE applying for a loan and elements specific to the context of study.The combination of these factors contributes to the reinforcement of the already transactional attitude of these subsidiary banks in the area of experimentation of the study.     

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.     

浅析弹性理论的应用

经济学中弹性问题一直是重点问题和难点问题,并且弹性理论的应用很广,而且在不断扩大。本文通过总结微观经济学中弹性理论的内容,介绍弹性理论在现实中的各种应用,为广大经济学爱好者理解及运用弹性理论提供一些参考价值。     

美国会计名人堂:六十年的概览与评析——兼及中国会计名人堂建设的思考

2010年是美国会计名人堂设立六十周年。六十年间,先后有85位会计理论与实务先驱入选。不同时期入选的会计名人,在20世纪不同的会计领域里,均为会计发展做出了杰出的贡献。研究美国会计名人堂入选会计名人的构成特点,对于建设中的中国会计名人堂具一定借鉴意义。     

建筑结构工程质量施工专项方案

对建筑结构工程中的各项专项施工方案进行了详细的阐述,以期与广大行业同仁进行交流,为我国建筑事业做出贡献。     

建筑工程项目中的代理现象与投资价值的实现

指出了我国建设工程领域存在的投资者目标价值与各类代理人目标的不一致现象,从项目决策阶段的代理现象,项目审批阶段的代理现象,项目实施阶段的代理现象等方面对这一现象进行了阐述和分析,重点阐述和分析了项目实施阶段存在的建设方的代理现象、承包方的代理现象。正是这些代理现象的存在对投资者的投资价值实现造成了损害。针对这些代理现象,文章结合投资者目标价值的实现做了进一步剖析,从五方面对解决建设工程中存在的代理现象进行了思考,并进一步提出了解决这些代理现象的尝试方法。     

所有权总成本应用局限性探析

所有权总成本法是采购工作中的一项重要方法,其倾向于从全局以及长期的观点,实现企业成本结构最优化。但是这种方法因为其自身特点,在应用过程中有诸多局限。针对这些局限作了分析与探讨,包括量化成本的难度、货币时间价值、部门间的利益冲突以及资金周转等方面,以期为采购人员应用该方法提供参考。     

解析函数定义的等价性

解析函数是复变函数论研究的主要对象,它具有重要的性质和广泛应用。本文在教材内容的基础上,进一步探讨了解析函数的几个等价条件及各等价条件的证明,文章首先给出了解析函数的五种不同的定义,通过运用柯西积分定理、泰勒定理、导数的以及顺推的方法,依次证明了这五种不同定义彼此相互等价;加深了对解析函数的理论的理解,为以后应用解析函数打下了坚实的基础.     

湖南省农村公路质量问题分析与对策研究

任农村公路建设对我国解决"三农问题"具有重要意义,而质量管理是农村公路建设项目管理重要组成部分。文章针对湖南省农村公路建设实际情况,提出现阶段湖南省农村公路建设存在的若干质量问题,分析质量问题的主要成因,并从监督机制、监督机构的软、硬件实施等方面,有针对性的提出相关的对策和建议。     

化工原理实验数据处理方法探究

化工原理实验中的数据处理是化工原理实验及有关类似实验的一个重要环节,在实际数据处理时,往往存在有较大的误差,如何更有效的进行数据处理,是值得我们探究的重要问题,本文就化工原理实验当中的数据处理进行简单的分析。     

中国城市管理法制化评价研究

城市管理法制化是城市管理的重要方面,同时也是当前提升城市管理水平的关键.本文借鉴相关学科的一些研究成果,设立评价指标体系,并选取8城市为对象,进行了城市管理法制化评价,以确定城市管理法制化工作中最重要的若干因素,据此提出相应的建议.     

基础能力建设视野下的汉中职院专业建设分析

本文在基础能力建设视野下从三个方面即专业建设的层次分析、专业建设的特点分析及专业建设的策略分析论述了汉中职业技术学院专业建设问题,给出了地方性高职院校如何通过专业建设为区域经济发展培养大批优秀高端技能型人才的思路和建议。