数字经济时代财务共享对会计创新的影响

<正>一、前言目前，数字经济发展迅猛，人们将信息技术合理应用到各个行业领域，新兴产业带给人们惊喜的同时也为各行业领域提出了更高要求。财务会计作为经济发展的重要环节，也应跟随数字经济时代变化不断创新改革。财务会计工作与信息技术深度融入有助于提高企业经营管理水平，而财务共享模式就是促进会计工作与信息技术深度融合的重要途径。数字经济时代财务共享对会计创新有着重要影响，不仅能打破传统会计的局限性，还能有效促进企业可持续健康发展。     

会计电算化与现代信息技术的有效结合

随着计算机信息技术的发展,会计电算化已经广泛应用于现代企事业单位的财务管理过程中,这不仅使会计核算工作发生了巨大变化,同时也促进了会计工作向标准化、制度化、规模化方向发展。会计电算化与现代信息技术的有效结合,贯穿于会计工作改革和发展的全过程,同时也是提升会计工作质量和科学规范的发展趋势,并且有助于企业现代化管理目标的实现。文章对现代信息技术在会计电算化应用中的相关问题作了进一步探讨。     

医院现代化会计信息系统的制度管理

随着现代信息技术的飞速发展，世界经济已经开始进入了“信息经济”的时代。会计工作也急需引入先进技术提高自身的管理水平，建立现代会计制度，促进管理现代化以应对挑战。建立适合计算机会计信息系统工作的管理制度，以强化计算机会计信息系统的内部控制机制显得尤为重要。     

信息技术对于现代会计工作的影响

随着我国经济与信息技术的不断发展，信息技术不断应用到备行业中去。对于会计业务也产生了很大的影响。本文从信息技术对会计工作带来的变革入手，探讨会计工作从提高会计人员素质、拓展会计业务、保障电子数据合法地位、建立信息安全保障机制等方面来应对信息技术的挑战，为信息技术在现代会计工作中的发展提供理论参考。     

解决网络会计电算化的安全问题的对策

在会计工作中应用电子计算机和现代信息技术，实现会计电算化，大大提高了会计工作质量和会计工作效率。会计电算化越来越被各个单位所重视，普及率也越来越高。但由于会计电算化是会计学、电子学和信息学的综合运用，会计传统的核算环境、信息载体、管理模式、安全控制体系均发生了变化，而且随着电子计算机、信息技术的飞速发展和会计改革的不断深化，电算化将面临众多新的挑战，电算化安全是面临的挑战之一。如何确保会计电算化的安全，充分发挥会计参与企事业单位决策和管理的作用，已成为各电算化单位需要解决的问题。     

现代企业管理中会计电算化的作用

在科学技术和网络信息技术飞速发展的时代，面对新技术发展的浪潮，对财务管理和会计核算的要求也越来越高，推行会计电算化，特别是加强会计电算化的应用管理，是实现会计工作电算化，提高会计管理水平的重要保证。     

会计数字书写与练习

会计数字的书写是会计人员的一项基本功。会计作为经济管理的重要组成部分,离不开会计数字的书写,会计数字书写的质量,在一定程度上反映出会计工作的质量,也反映了财会人员的素质。会计工作常用的数字书写有两种：一种是阿拉伯数字，一种是中文大写数字，通常将用阿拉伯数字表示的金额数字称为“小写金额”，     

未来会计工作应如何适应信息技术应用的影响

会计作为一项经济管理手段,在目前经济管理中发挥了重要的作用：当今社会,信息技术高速发展,现如今已经渗透到了社会生活的方方面面,对会计工作也产生了很大影响,会计工作的方方面面正被迅猛发展的信息技术推向一个新的时代。面对即将到来的种种机遇和挑战,我们更应积极主动地作好迎接会计信息化挑战的准备,而不应只是被动地接受或继承传统的思维方式。     

浅议信息化条件下会计人员的素质

会计信息化是会计工作与信息技术的组合,它真正体现了网络环境下会计和会计工作的重心由会计核算向会计管理的转变。文章就我国会计人员的现状和会计信息化对会计人员素质的要求,分析提出了提高会计人员素质的一些对策。     

论知识经济对传统会计的挑战

随着知识经济时供的到来，信息技术产业迅猛发展，无形资产和智力资产作用日益显，成本管理内容不断扩展，这都给传统会计提出了严峻的挑战，它要求我们对会计理论，会计方法，会计信息处理过程加以变革，使会计工作适应时代要求。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上,尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能,资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标,以求真实反映银行经营的成果,有效衡量风险收益和风险成本的对比关系,从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.