浅议审计方法选择中的审计技巧

经济的高速发展,企业得到了很大的发展。企业是经济发展的重要的组成部分,企业的发展推动了经济的进步,两者的关系是相互依存的密不可分的。现代的企业为了不断地符合市场的需求在不断的实行改革,不断地完善自身的不足。对于企业的审计工作的开展就是为了应市场的需求所开展的,同时也是对企业自身很客观的评估。本文就企业的审计的方法与技巧进行了简单的阐述。     

新时期财务会计目标的定位变化及改进策略

财务会计目标是我国的财务发展的基本的条件之一,一直以来会计行业的发展是我国的关注的重点所在。财务会计的发展具有很大的局限性,这主要是因为我国财务会计目标认识不全面。所以,财务会计的发展必须结合实际的情况进行全面的分析,参考相应的文献资料的发展作为基本的基础资料,进一步明确我国的财务会计目标的发展方向的选择,综合分析我国的财务会计目标、财务会计目标发展的各种内外部环境发展的全面的因素进行考虑。该论文主要依据基本的理论的发展作为前提,经过对于我国的发展时期的财务会计目标的因素进行综合的比对之后,提出我国的财务会计目标的基本的发展方向。     

浅谈石化企业财务管理过程中的税收筹划

伴随着市场竞争的激烈化,企业的压力也越来越大,企业的最终目标就是实现经济利益的最大化,我国的税收制度不断的完善,企业税收的缴纳项也越来越多,因此,税收逐渐成为企业支出的重要的一部分。成为企业财务管理的重要的目标,所谓财务管理就是对企业资金的运作的全过程进行的决策,筹划,掌控的活动,降低企业的成本是财务管理的重要的环节,其中税收的降低直接影响着企业的成本。因此,作为石化企业的经营者,管理者应在税法允许的范围内,借助合理的税收筹划,将税收筹划合理的融进财务管理中的各个环节,通过其间的内在的互动,来提升企业的财务管理的水平,来提高企业的财务管理的效率,从而进一步,促进企业经济的最大化。本文将从石化企业进行税收筹划的作用,以及石化企业税收筹划的方法,策略两方面来浅谈石化企业财务管理过程的税收筹划。     

基于电子商务网络财务会计发展研究

电子商务是当今的时代的发展的需要,已经涉及了我们的生活的方方面面,在会计的行业信息的及时到位的检测也同时的成为相关的管理者的需要,通过电子计算机的相关的一系列的处理,能很好的满足相关的管理者的要求。本文主要通过讲解会计的网络化现有的存在的问题以及现在的发展的情况,并且通过提出一系列合理的解决措施来对会计的网络中的计算进行分析。     

浅析如何防范企业的财务风险

随着社会的进步,科学技术的发展和网络的逐步兴起,企业的财务风险正在逐步的上升。随着供电企业的改革的不断的深入进行,影响企业的财务风险的因素也越来越多。企业在进行财务管理的过程中出现了或多或少的漏洞,导致企业的财务风险的系数增加。面对供电企业的财务风险的现状,供电企业应当加强对财务风险的管理。本人研究了企业的财务风险的来源和解决风险的措施。     

客史档案对酒店管理的影响探究

随着经济全球化的发展,酒店的开发和运营都具有重要的内容,在酒店的市场竞争中,对于客史档案的管理具有重要的作用。客史档案是酒店管理者联系客人的一个重要依据,客人的信息和资料的保存和管理,是客人选择酒店的基础标准。建立完整的档案管理系统,能够促进酒店的发展和进步,能够对经营和管理的决策和产品体系的调整具有重要的意义,能够提高酒店的服务质量水平,改善完善酒店的经营发展的水平都具有重要的意义。对于酒店档案资料的管理,能够对酒店的发展起到关键性的作用。客户档案资料的管理是酒店的发展和服务质量基本保证。建立健全酒店的客史档案的管理体系,能够对酒店的发展和进步具有重要的意义。     

欧、美、日等资本主义国家主要经济指标

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利率市场化对我国商业银行利率风险的影响研析

最近几年我们国家开始实行利率市场化,我国的商业银行所面对的利率的风险主要有基本点的风险还有利率的敏感性所造成的缺口风险还有收益的曲线波动所带来的风险以及存取款的过程当中包括的选择性的风险等一系列的风险。文章主要针对利率市场化的进程中给商业银行所带来的利率上的风险以及相关风险的制约的措施进行分析和总结。     

浅析现代电力电子的技术的发展

当下使用电力电子半导体仪器部件是电源技术的新发展,微处理器技能、电磁技术等多种学科的科学连接在一起.作为一种响应人类日益重视的节能环保的思想,电力电子具有节约能源、降低材料、智能化、自主化的机电一体的基本,正在迈向高科技的优质硬件的模块及自身拥有的绿色环保的发展方向.当今社会有着各式各样的高质量、较好的效率的电源,而当下先进的电力电子技术正在起着至关重要的作用.可以推测出,在未来较短的时间里,电力电子的技术会把电源的技能将不断的提升至更加辉煌、使用、便利的新高潮,达到保证优质的品质的同时也可以确保比较高的效率的展现.从最初的以比较低的频率处理技术问题作为主要的电力电子的传统学术,转向了现在的当前先进的以比较高的频率的处理技术问题的为重要核心.     

浅谈企业内部会计控制的问题及其对策

我国的企业内部会计控制的现状是存在很多的问题的。会计工作不管是在企业的内部信息的保证上还是在可靠性的问题或者是保护企业的资产安全的问题方面,都是存在很大的问题的。本文就针对这些问题进行简单的分析,通过对于其原因的分析,得出相关的策略性的结论。     

Export Growth Slows Down

In November of 2005, China and the U.S. signed a bilateral agreement on textiles, launching the three-year quota control for 21 sorts of textile products. In 2007, the second year for the implementation of the agreement, China＇s textile export to the U.S. underwent several changes.     

Two Contrasting Phenomena in Textile Exports

As the two traditional markets for China＇s tex- tile and clothing exports, the U.S. and Europe have recently shown a huge contrast.     

Brown＇s Blossom in Britain-China

The overall strategic relationship between U.K. and China is ＂better than ever＂, China- Britain relations have maintained good momentum, with increased high-level exchanges and the reinforcement of strategic mutual trust, with more room for growth in the future.     

The 6th China-ASEAN Business Council Meeting Held

On February 29th.the 6th China.ASEAN Business Council meeting was held in Beijing.Some 50 deputies attended the meeting,including top officialsCCPITVPYuPing andthe president of the ASEAN Chamber of Commerce and Industry,as well as business and industrial representatives from Thailand,Myanmar,the Philippines and Singapore.Also present at the meeting were representatives from the Secretariat in China of the China-ASEAN Business Council,the Guangxi Branch of the CCPIT,as well as industrial branches and media.     

Beijing Development Zones

Beijing Badaling Development Area The Development Area is planned to cover an area of 6.56 km~2. Currently,more than 300 enterprises have located in the area. Their investments add up to about RMB 1 billion.Major busi- ness trades include machine building,mineral ore processing,medicine, electronic parts,foodstuffprocessing,and warehousing transportation. The Development Area has completed the construction of neces- sary infrastructural facilities.     

Evaluating China's Exchange Rate Regime

The U.S.in the last couple of years has been up in arms about China's exchange rate regime. In 1994 China established a de facto currency peg.The dollar-RMB ex- change rate was fixed at 8.28.The People's Bank of China(PBC)al- lowed the rate a narrow band of around .01 to.02 percent in which it could shift daily.The exchange rate program did not become newsworthy until U.S.Treasury Secretary John Snow's visit in 2003.In fact as a study by Frankel and Wei(2007) showed,the RMB's forward was actually selling at a discount against the dollar prior to Secretary Snow's visit to China     

Sino-America Dialogue Brings Long-term Cooperation

Dialogue between China and U.S. is various in channels, among which Sino-U.S. Strategir,Economic Dialogue paves way for a smoothly-going and long-term cooperation in bilateral relations.The dialogue focuses on bilateral and global strategic economic issues of common interests and concerns.     

Auto Parts Market Potential Coming into Surface

Looking at the increasingly fierce competition in the world auto market. global automobile manufacturing industry, taking Europe, the U.S. and Japan as representatives, is gradually forming a new type of relationship, mutual cooperation between whole vehicle and parts manufacturers. We can clearly see that auto parts manufacturers have become independent from the whole vehicle manufacturing companies, which means that the former structure of auto industry has greatly changed, and a new relationship,     

Voices from the MPC and CPPCC

"Crucial for economic growth.energy utilization has its role in all economic sectors and every aspect of people's daily life.Now we are in dire need of a new profession,namely energy manager.We not only need to have passion and responsibility,but also a scientific approach to conserve energy and cut emissions.APpropriate legislation should be in place.and a special profession should be introduced to ensure the implementation of these laws and regulations."     

China''''s Stock Market Wave

The annual meeting of the World Economy Forum was held in Davos,a little town in Switzerland,on January 23rd to the 27th this year,with the theme"the Power fo Collaborative Innovation",over 2500 celebrates from ture political and cconomic circles of more than 80 countries and challengred logether to talk about the future of the global economy in 2008,A Forum for the problems and challenges that face whole world,some of the keywords which drew attention during the event were:the U.S.subprime mortgage crisis,soaring energy prices,the economic slowdown in the U.S.ermerging economic bodies,authority funds and the general unpredictable nature of the global economy.