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会计的发展是反映性的,会计环境对财务会计理论和方法具有很大影响.与经济形态从工业经济到新经济的转变、发展观念从无限增长观到可持续发展观的转变、企业从"经济人"到"社会生态经济人"的转变、公司治理从股东单边治理到利益相关者共同治理的转变相适应,财务会计正在经历一系列深刻的变革,即资本范畴从财务资本转变为广义资本,会计目标从绩效导向转变为权益导向,会计对象从资金运动转变为产权价值运动,权益观从业主权益转变为综合权益,资产观从"硬资产"转变为综合资产,收益观从经营收益转变为综合收益,计量属性从历史成本转变为公允价值. 相似文献
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影响会计目标实现的主要基础是财务会计职能。文章通过资本市场变迁和企业契约理论两个视角的分析,发现财务会计职能经历着从经营到融资、从记录到报告、从内部到外部、从私人到公众、从业绩衡量到权益估值的演进。当代财务会计是以融资为目的,通过报告形式向外部公众提供决策有用信息,财务会计的主导职能转变为权益估值。 相似文献
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一、人力资源权益会计的理论基础
人力资源权益会计是对人力资源的所有者以其劳动能力参与企业收益分配的核算和报告。目前,人类社会正处于由工业经济向知识经济过渡的特定历史阶段,人力资本与非人力资本的持有者应该共同分享企业的剩余价值索取权。为适应人力资源权益会计核算内容的要求,就应对传统财务会计的会计恒等式做出一些修正,即将原有的会计恒等式:资产:负债+所有者权益,扩展为:物力资产+人力资源=债权人权益+所有者权益+劳动者权益。劳动者不但获得自身价值的补偿、人力资源产权的体现,还将以人力资源产权所有者的身分参与企业最终剩余价值的分配。人力资本参与企业收益分配的形式主要有职工股、效益工资、劳动股、人力资源权益股。 相似文献
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随着社会现代化进程的加快,国家政策的完善和市场环境的变化为现代企业提供了更好的经营条件,同时也伴随着诸多挑战.企业要特别注重从财务会计模式向管理会计模式进行转变.文章从财务会计向管理会计转型的优势入手,分析了财务会计向管理会计转型的途径和方法,为企业财务人员的转型提供思路. 相似文献
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田志莹 《中国乡镇企业会计》2008,(4):133-134
一、环境会计的目标《企业会计准则—基本准则》明确规定:“财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行隋况,有助于财务会计报告使用者作出经济决策。财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。” 相似文献
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会计人员管理模式构想 总被引:3,自引:0,他引:3
财务会计中介化是指将原隶属于企业,主要从事经济业务确认、计量、记录和报告等财务会计活动的会计人员,剥离为独立于企业和政府之外的“第三者”,对委托者(确切地说是利益相关者)负责,履行会计反映的职能。管理会计企业化是指原隶属于企业的从事非财务会计活动的会计人员,彻底摆脱政府和企业“双重”管理体制的束缚,实现会计角色的“回归”,使其个人利益与企业的经营效益挂钩,有效运用利益驱动规律,促使管理人员竭尽所能对企业整个经营管理活动过程进行预测、决策和监控,为企业管理出谋划策,不断向企业管理当局提供有助于提高经济效益的会计管理信息,充分发挥管理会计在企业经营管理中的作用。 相似文献
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李惠 《中小企业管理与科技》2010,(21):41-41
在21世纪中呈现在我们面前的将是一个国际化、金融化和知识化的现代市场经济;将出现以知识经济代替传统的农业经济、工业经济的崭新的经济形态.与传统经济相适应的财务会计在知识经济时代,其目标、信息质量、核算重心以及无形资产产权理论等都会受到一定的影响,知识经济环境下财务会计的发展前景更为看好.本文旨在通过讨论知识经济时代会计理论的新转变,对知识经济时代财务会计实际应用发展前景进行展望. 相似文献
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浅谈会计信息的可靠性与相关性 总被引:7,自引:0,他引:7
王春凯 《财会研究(甘肃)》2003,(9):27-28
会计是以货币为主要计量单位,反映和监督一个单位经济活动的一种经济管理工作。会计的作用是通过一系列的确认、计量和报告程序,为政府部门、投资者、债权人以及其他各个方面,提供有关企业财务状况、经营成果和现金流量的重要信息,是有关各方据以进行经济决策和宏观经济管理的重要依据;是考核企业领导人经济责任的履行情况、加强经济管理、提高经济效益的重要保证。目前我国会计界对会计的定义存在两种有代表性的观点,即“信息系统论”和“管理活动论”。“信息系统论”认为:会计是旨在提高微观经济效益加强经济管理,在企业(单位)范围内建立… 相似文献
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Christoph Bey 《Business Strategy and the Environment》2001,10(6):383-393
In this paper an investigation is presented into the long‐term effects of an ecological tax reform. Exploring time frames of different length, the paper considers the reform's effects on manufacturing systems, especially on economies of scale. Industrial ecology, a framework for restructuring into industrial ecosystems, is one attempt at transforming the socio‐economic system for sustainability. The paper points out the synergetic effects an ecological tax reform has with those restructuring efforts for sustainable industry and society. For that purpose, the economies of scale in the current linear production system and those found in the closed‐loop circular structures of industrial ecosystems are compared, and the paper is concluded by a discussion of opportunity costs of implementation of an ecological tax reform and industrial ecological restructuring. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment 相似文献
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We scrutinize whether the consensus on economic justice prevailing in a society is shaped by institutions, especially by education
systems. We argue that social cohesion is ensured by the magnitude of consensus on justice rather than its content. Thus,
we take the magnitude of consensus as our dependent variable abstracting it from its content. We examine the impact of various
institutions on this variable by using set-theory based arguments, bootstrapping and multivariate models. The findings suggest
that the sense of justice in society is significantly shaped by the institutional characteristics of the education system. 相似文献
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由于传统农业产业结构逐步不能适应现代市场经济发展和提高农业整体素质的需要,不能形成各具特色的区域布局,于是我们就要积极地创新构建现代农业产业结构,使农业由量的积累转向质的飞跃,实现农业产业各部门、各要素之间的最优配置,产生最佳综合效益。最终全面提高农业和农村经济的运行质量和效益,增加农民收入,实现项目带动区域经济发展,提前实现全面小康社会的目标。 相似文献
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伴随着我国经济高速发展、产业结构调整及世界性能源紧缺的大背景下,建筑节能已经成为建筑行业必须面对、考虑和解决的问题。本文从建筑设备工程所涉及的给排水管网系统的减压节流、水泵的变频控制,空气调节系统节能技术,电气系统节能技术等几方面进行阐述。节能技术在建筑设备工程中的应用与开展,有着重大的社会效益、经济效益和业主效益,同时也是社会和建筑行业发展的必然。 相似文献
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Fernando Durán-Palma Adrian Wilkinson Marek Korczynski 《International Journal of Human Resource Management》2013,24(1):65-89
This paper analyses the direction and degree of labour reform in Chile since the restoration of democracy in 1990 after seventeen years of military dictatorship. The regime of General Augusto Pinochet (1973–90) adopted a highly repressive political character and implemented neo-liberal economic policies, which, together with the institutional restructuring that accompanied them, transformed vast sectors of Chilean society. The 1979 Labour Plan significantly changed the character of industrial relations legislation and the roles and balance of power among social actors, transforming the way in which industrial relations had been conducted since the 1920s. We argue that, despite more than a decade since the restoration of democracy, and after several rounds of reform, the current legislation presents remarkable continuity with the one enacted under authoritarianism, contradicting claims that profound change has been achieved. In attempting to explain the direction and degree of the so-called Transition's Labour Reforms, we emphasize the importance of political-economy approaches. We explore the conservative nature of the Chilean transition to democracy, the continuity of the neo-liberal economic model and the increasing imbalance of power between capital and labour, in an effort to account for the persistence of the authoritarian legacy in today's Chilean industrial relations. 相似文献
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《Socio》2020
Improving the entrepreneurial ecosystem plays an important role in the transformation and upgrading of traditional industries, and achieving the coordinated development of economy and environment among cities is important for improving the quality and efficiency of the entrepreneurial ecosystem. Using the panel data of 286 prefecture-level cities in China from 2003 to 2016, this study adopts the global reference super efficiency slack-based measure model considering undesirable output to measure China's urban ecological efficiency. In addition, the spatial lag model is used to investigate the impacts of industrial structure advancement and rationalization on ecological efficiency, and the impacts of the heterogeneity of industrial structure and economic development under the distortion of resource dependence on ecological efficiency. The results show that: every one-unit increase in the advancement of industrial structure will lead to a 0.0741 unit increase in ecological efficiency, but the high dependence on natural resources will inhibit the promoting effect of industrial structure advancement on ecological efficiency, and such an inhibiting effect will weaken with the improvement of economic development level; moreover, the influence coefficient of industrial structure rationalization on ecological efficiency is not significant, nor is it affected by the natural resource dependence and the level of economic development. This paper hereby proposes that in the process of promoting green entrepreneurial activity at present, the Chinese government should give full play to the role of industrial structure advancement on improving ecological efficiency, actively break through the constraints restricting the impact of industrial structure rationalization, reduce excessive dependence on resource industries, improve the level of regional economic development, and strive to transform resource-intensive industries to technology-intensive industries to support the sustainable development of a green entrepreneurship ecosystem. 相似文献