浅议事业单位会计核算的若干问题与建议

改革前,事业单位和行政单位统一执行财政部1988年颁发的《事业行政单位预算会计制度》。随着财务管理体制的变化和单位会计主体地位的加强,财政部对预算会计的组成体系作了重新归类,规定事业单位会计与行政单位会计分离,分别执行事业单位会计制度和行政单位会计制度。     

构建会计核算中心的基本框架

本文根据我国市场经济发展的要求,依据我国国情需要,阐述了建立行政事业单位会计核算中心应遵循的原则,提出了定位方法并设计了基本框架。     

事业单位转企改制的会计核算

<正>随着我国事业单位内外部环境的变化,特别是我国加入WTO后,事业单位不仅承受着国内市场的压力,而且面临国际同行的竞争,为此事业单位必须进行改革。事业单位改革是适应社会发展的需要,目前在进行人事制度的改革,以后将不可避免地要进行体制改革。事业单位的体制改革会向     

刍议事业单位会计集中核算

本文简要介绍了行政事业单位会计集中核算的涵义及作用,分析了目前我国事业单位实施会计集中核算的成效及存在的问题,提出了为完善事业单位会计集中核算的对策和措施。     

事业单位固定资产管理与核算初探

在日常的财务管理中,大多数事业单位更注重人员工资、公用经费(差旅费、会议费、专家费)等费用方面的支出,对固定资产管理不够规范、制度不健全,也缺乏足够的重视,而实际上单位固定资产在资产负债表上通常数额较大,所占比重较高,是单位正常运营的基础性保障。因此,必须健全完善固定资产登记和管理制度,防止国有资产流失。     

改进事业单位会计核算的几个问题

<正> 1998年财政部发布的《事业单位会计准则》和《事业单位会计制度》(下称《制度》),确定了我国现行的事业单位会计核算方式。新的核算方式对传统计划经济体制下的会计核算模式进行了改革,初步建立了适应社会主义市场经济体制的、以“资产=负债+所有者权益(或净资产)”为会计等式的新模式,比过去更为规范、合理。但是,随着预算会计环境的变化,在实际操作中也暴露出一些缺点。这里仅就改进事业单位会计核算的问题作初步探讨。     

事业单位工资分配中存在的问题及对策

指出了目前事业单位工资分配中存在的主要问题，分析了其原因，提出了完善工资分配机制的四点对策：①加强宣传教育，促使职工观念的转变；②建立考核制度，加大津贴分配力度；③津贴分配要与人事制度改革相配合；④强化分配投入的效益性     

刍议事业单位的会计改革

随着改革的不断深入,事业单位的会计管理也必然要进行改造。本文就这个问题进行了探讨,提出了一些有价值的见解。     

论会计信息失真及对策

通过介绍会计信息失真的种种表现及产生的主要原因，说明会计信息失真的危害性。并提出治理会计信息失真应采取的对策、解决这一问题的根本出路，在于加快进行政治和经济体制全方位配套性的改革，从整体上促进政治、经济、社会协调发展。     

吐丝机振动监测及现场动平衡

钢厂的吐丝机是高线生产线上重要关键设备之一,吐丝机的工作速度随轧速加快而加快,对吐丝机的动平衡精度要求在不断提高。唐钢高线吐丝机(吐丝速度118m/s)动平衡精度等级为ISO G6.3。湘钢高线吐丝机(吐丝速度为132m/s,保证速度120m/s)动平衡精度等级为ISO G2.5。虽然设备出厂时,提高动平衡精度可减少设备振动和噪声,但是随着生产的正常进行,吐丝锥反复受热和冷却不均不免出现变形和氧化     

Independent boards and the institutional investors that prefer them: Drivers of institutional investor heterogeneity in governance preferences

Institutional investors report that they prefer to invest in firms with greater board independence despite the fact that researchers have been unable to demonstrate a link between board independence and firm performance. We investigate whether differences among institutional investors affect these preferences. We find that trading strategies have some effect but that mutual funds—facing the strongest institutional pressures—have significantly stronger preferences for firms with greater board independence than do other types of institutional investors. This suggests that institutional investor preferences for independent boards are at least partially driven by institutional pressures rather than anticipated reductions in agency costs. Copyright © 2013 John Wiley & Sons, Ltd.     

The sum of its parts: Examining the institutional effects on entrepreneurial nodes in extensive innovation ecosystems

Innovation ecosystems are intricate networks that provide opportunities to access resources, capabilities, and cooperating firms for value-creating knowledge transfer. While the literature has noted the complex nature of diverse innovation ecosystem actors, fewer studies have refined how macro-institutional pressures impact behavioral interactions among diverse entities. The innovation ecosystem research has yet to theoretically refine how micro-level complex components (entities) navigate environments, coalescence, and overcome barriers within varying institutional conditions. Ultimately, each entity behaves and is governed by diverse motivational drivers. Yet, the divergent impacts this has on key behaviors have not been covered by broader-scale empirical studies. Therefore, this study focused on the institutional mechanisms that influence the crucial role of entrepreneurial networking activities in ecosystems. Using a global sample, the study employed a multi-level logistic regression model and data developed from the Global Entrepreneurship Monitor, World Development Indicators, Index of Economic Freedom, and the World Governance Indicators to reveal certain forms of institutional settings that influence collaborative behavior in the ecosystem and entrepreneurial networks' emergence. It emphasizes the need for managers and policymakers to recognize these effects and enact strategies that promote value-creating entrepreneurial network behavior on the individual level to benefit the holistic ecosystem performance.     

会计电算化存在的难题及对策

本文针对会计电算化发展落后、计算机操作能力差、对电算化软件转化意识不强、面临的安全风险等方面的难题,提出解决办法,促进会计电算化发展。     

会计电算化存在的问题与对策

本文通过对会计电算化的思想认识程度、会计电算化的管理功能、会计信息系统的安全性和保密性、电算化会计档案管理工作及培养复合型的会计人才等存在问题的客观分析研究,有针对性地提出了解决问题的对策和措施。     

Strategy of firms in unstable institutional environments

Institutional instability as one of the most common characteristics of developing countries and its impacts on the strategy of firms is explored in this study. We conducted detailed field research based on 32 semi-structured interviews with top managers of textile firms in Iran. Results show that managers in developing countries engage in a political struggle to ensure that institutional uncertainty is balanced by a reasonable political give and take. It is argued that power and legitimacy are key resources for firms' survival in institutionally unstable environments. Some theoretical foundations for the strategy of firms in unstable institutional environments are developed.     

高等院校的会计信息失真

高等院校会计信息失真是我国一大社会弊病,危害极大;本文通过对高等院校会计信息失真情况的介绍,分析具体原因,提出加强内部控制等相应的治理对策。     

Research and development alliances and accounting

Very little is known about the information used by managers to evaluate, plan and control R&D alliances. This paper focuses on the R&D accounting numbers that may be used and points to their inherent limitations and their potential to mislead. Alliance partners, in particular, need a clear agreement on the activities they include in R&D and on the costs they attribute to those activities.