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随着经济业务的日益复杂,会计政策、会计估计的变更以及会计差错的更正在会计处理中常常遇到,如何在核算中正确判断、处理会计政策变更、会计估计变更及会计差错更正成为会计人员必须面临的问题. 相似文献
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试论借款费用会计政策的选择林钟高借款费用会计政策,是指企业对因借入资金而发生的有关费用所采用的原则和基础,如何制定和选用借款费用的会计政策,对企业的财务状况和经营成果具有重大的影响。本文结合《企业会计准则第*另一借款费用资本化(征求意见稿)》(以下简... 相似文献
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本文对会计政策的涵义 ,会计政策的运用 ,会计政策的定性分析 ,会计政策的类型、过程及影响因素等做了初步剖析 ,提出会计准则的会计政策取向和要强化各种具体会计政策的研究力度。 相似文献
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本文对会计政策的涵义,会计政策的运用,会计政策的定性分析,会计政策的类型、过程及影响因素等做了初步剖析,提出会计准则的会计政策取向和要强化各种具体会计政策的研究力度。 相似文献
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<正> 一、两者概念上的比较 规范会计理论是指那些依据一定的价值判断,提出某些分析和处理会计问题的标准,并以此作为制定会计政策、会计准则的依据,同时研究如何才能符合这些标准的会计学。它回答“会计应该是什么”的问题。 实证会计理论是指那些企图超越或排斥一切价值判断,只研究会计本身的内在规律,并根据这些规律来分析和预测人们会计行为效果的会计理论。它回答“会计是什么”的问题。 相似文献
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纵观会计政策选择的种种差异,无不缘于适用的会计原则和会计方法的多样性;而之所以对同一经济事项可采用不同的会计政策,则是因为经济实质定位弹性为不同假设提供了可能。本文将从研发活动的经济实质入手,对选择不同会计政策的原因和结果进行分析,并提出会计处理和信息披露的建议措施。 相似文献
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关于手工会计与电算化会计内部控制的比较分析 总被引:1,自引:0,他引:1
内部控制是指企业为了保证经济业务活动的有效进行,保护资产的安全与完整,纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序。我国传统的会计处理技术以手工处理为主,但随着电子计算机的普及和推广,电算会计逐渐取代了手工会计的地位,电算会计的舞弊现象也日渐增多。如何加强企业内部控制,防止电算犯罪成为摆在会计工作者面前的一个重要问题。本文将从手工会计和电算会计的内部控制的不同进行比较分析。 相似文献
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Using primary data that was gathered from the annual reports of companies listed in the Chinese Stock Exchanges, this study analyzes and compares the different effects of R&D policy choice on their accounting performances and market values. For the period 2007 through 2014, the results show that different R&D policy choices provided different implications in firm value and firm strategy to the market. Specifically, the firms choosing to capitalize their R&D investments have higher market value, implying that the strategy was focused on sustaining their long-term development. On the contrary, the companies selecting to expense their R&D expenditure have higher accounting performance and the focus was on improving short-term gains. The results of this study suggest that the policy choice on R&D capitalization and expensing is a trade-off result between the accounting performance and the market value of a firm. 相似文献
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正确选择会计政策,提高会计信息质量,是会计工作的一项重要内容。不同的会计政策会产生不同的会计信息,会使企业的利益相关者产生不同的决策,进而对社会资源分配产生影响。本文介绍了中小企业板上市公司会计政策的选择情况,分析了其中存在的问题,并有针对性的提出了一些解决办法,希望能给同类公司提供借鉴,从而提高中小企业上市公司会计业务的处理水平。 相似文献
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分析了管理会计在企业战略、业务、财务一体化决策中的重要工具作用和意义,指出了制约管理会计发展及企业实施管理会计过程中的经验和困难;提出了加强管理会计体系建设,必须积极发挥财政部的推动作用,明确管理会计体系发展的目标和方向,切实建立管理会计体系工作计划和步骤等相关政策建议。 相似文献
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对制约供电企业盈利能力的三大因素,即①政策性因素,如价格政策、投资政策、服务政策。②体制性因素,如行政体制、核算体制、转业体制。⑦管制性因素,如企业价值定位、企业发展量和质的关系、企业非盈利性成本高低等作了较为详尽的阐述。 相似文献
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对于任何产权性质的企业而言,稳健性的会计政策有利于抑制企业的过度投资。以中国上市公司2003—2010年的数据为样本,基于中国特殊的国有控股环境下,会计稳健性对公司过度投资具有显著的抑制作用,但是随着第一大股东持股比例的增加,会计稳健性的这种治理作用逐渐减弱。 相似文献
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Positive accounting literature has provided empirical evidence regarding firms' characteristics that cause their managers to make particular accounting decisions. The purpose of this study is to extend this line of research to the area of accounting for income taxes. The research is designed to identify accounting choice variables that influence managers' decisions to change the level of the deferred tax asset valuation allowance under SFAS No. 109. Specifically, the study presents an empirical examination of whether managerial discretion over the valuation allowance appears to be used for earnings management purposes. Evidence of earnings management motivations can provide insights into whether it is an appropriate accounting policy to give management considerable discretion to choose the level of the valuation allowance. 相似文献
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《Telecommunications Policy》1995,19(5):347-350
This Comment examines the issue of telecommunications accounting rates in order to gain an understanding of the current relationship between the USA and the Caribbean nations. The initiative taken by the Federal Communications Commission on this issue will either increase the region's dependency status or protect US telecommunications carriers that handle Caribbean traffic. The present status of FCC accounting rate policy is restrained. This works in favor of Caribbean nations. If the USA and the nations of the Caribbean work together a more reasonable accounting rate will result for both. 相似文献
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A. M. McCosh 《R&D Management》1975,5(3):187-200
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《Telecommunications Policy》2017,41(4):282-294
This study investigates the role of information and communication technology-specific technological change in Korea's past and future. The contribution of information and communication technology (ICT) to past economic growth through embodied technology in intermediate inputs and investment goods is revealed by the growth accounting methodology, which considers quality adjustment. Relative prices between ICT-related products and other goods provide an indirect measure for identifying embodied technologies. Meanwhile, ICT's contribution to future economic growth is examined via policy simulations using the computable general equilibrium model. The results imply that ICT has grown Korea's economy and that policy measures for increasing ICT investment are required for continued sustainable growth. 相似文献
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《Telecommunications Policy》1998,22(10):797-816
This article concerns the international economic relationships between the telecommunications operators which enable them to connect international calls. It focuses on how these relationships are evolving, and on the regulatory policies affecting them. It summarises the existing arrangements concerning accounting rates and settlements; analyses the intense pressures for change; and suggests the kinds of changes that could result. It also presents views of which outcomes should be preferred, and what choices by national policy makers and regulators will make such outcomes probable. 相似文献