创造性会计是否违背会计诚信

一、创造性会计的涵义 什么是创造性会计，说法不一。目前主要有以下几种定义：（1）创造性会计是指通过包装或粉饰公司财务报表以求达到某种目的的会计处理方式，其本身并非违法行为，但使得公司财务报表信息严重失实。（2）创造性会计是指企业管理当局及其会计机构和人员针对会计规则的漏洞或缺陷（包括会计规则未涉及的领域），依据客观环境或出于自身需要，创造性地发明、尝试或选择会计程序和方法，以达到某种目的的会计活动。     

Trust China,Trust "Made in China"

Due to its low price and superior quality,the words "Made in China" have been built up in global market for many years and have earned a good reputation from customers both at home and abroad.     

Zhang Guilong, A Devoted Envoy of Sino-Laos Friendship

At the end of October 2007, the Fourth Sino-ASEAN Expo held in Nanning intemational exhibition center, no exception, welecomed its old friend-Zhang Guilong, the Chinese entrepreneur from Laos, it is the fourth time that Zhang Guilong took part in the grand meeting.     

山东国际资本市场融资的启示

改革开放以来,山东省利用外资取得很大成绩,成为利用外资的大省,目前在全国排第五位,这与山东在加强利用外商直接投资的同时积极利用国际资本市场融资是分不开的。但相对于直接利用外商投资,山东国际资本市场融资工作相对薄弱,并且以传统的银行融资为主,这已经不能适应山东对外开放再上新台阶的要求。因此,研究山东国际资本市场融资的经验及存在的问题,不仅对山东经济国际化发展具有重要的意义,对其他地区,特别是西部地区进行国际市场融资也将具有借鉴意义。     

Five Ministries Jointly Regulates the Order of Auto Export

Flive Ministries including the Ministry of Corn-merce, the National Development and Reform Commission （NDRC）, China Customs, General Administration of Quality Supervision, Inspection and Quarantine, National Certification and Accreditation Administration jointly promulgated a notice on November 31, 2006, announcing that from March 1, 2007, to conduct the license administration on the export of autos （including passenger cars, commercial cars, chassis and full set of auto parts）.     

Take Quality as Life, Seek Development through Honesty

Shengxing＇s cooperation with Ukraine has solved the problem of shortage of row marelials in the coming years, which is also beneficial to the two countries and peoples in the long run.     

Trust and Face

Since last year,Made-in-China products have been in the international spotlight and undergone a＂confidence crisis＂.Foreign media have been full of stories covering the alleged poor quality of Chinese products.The United States,EU and Japan have made several accusations, including the excessive level of formaldehyde in kids＇ clothes,lead in toys and the pesticide residue found on vegetables,     

《周礼》与审计制度的发展

《周礼》是我国重要的儒家经典著作之一。《周礼》财计制度曾在我国封建社会经济的发展过程中产生过深刻的影响,审计制度的起源也可追溯至此。     

Competing for Private Banking Pie in China

China's private banking:A big piece of the pie PricewaterhouseCoopers(PWC)released a report on the global private banking sector in 2007 after top executives from 265 companies in 43 countries answered responded to a questionnaire.Big banks,the report says,are scrambling for     

China''''s Export Food Safety Guaranteed

China is a large importer and exporter of foodstuffs,with the amount of each growing steadily in recent years.Statistics released by the State Council in this August show that the import and export volume in 2006 totaled US＄40.448 billion-worth(excluding wheat,com and soybean,same below),up 21.45% year on year.(See Figure 1)