低碳经济下企业环境会计研究

以低碳经济为切入点,分析低碳经济下我国企业环境会计的现状和问题,探讨实施环境会计的必要性和我国企业环境会计核算面临的新问题,并在此基础上,阐述了低碳经济下实施企业环境会计的意义,提出完善我国企业环境会计的相关对策。     

上市公司股权集中度影响因素实证分析

本文以上市公司数据为样本,采用主成分法、逐步回归、方差分析等多种分析方法对我国上市公司股权集中度影响因素进行了实证分析。结果表明,上市公司股权集中度的主要影响因素为持股主体、行业分布和规模,在此基础上还对我国上市公司的治理提出了建议。     

新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。     

Water accounting for the Orange River Basin: An economic perspective on managing a transboundary resource

The framework for water accounting is applied to an international river basin, the Orange River Basin, which is shared among Botswana, Namibia, Lesotho and South Africa. Each of the riparian states faces water constraints and relies increasingly on shared international water resources. The countries have adopted the principle of an economic approach to water management, once basin human needs are met, and all but Lesotho have constructed national water accounts to assist in water management. The water accounts for the Orange River Basin bring an economic perspective to water management at the regional level. The accounts include supply and use tables, which are used to compare the contribution to water supply from each riparian state to the amount used. The water accounts are then linked to economic data for each country to calculate water use and productivity by industry and country. There are considerable disparities in water productivity among the countries, which should be taken into account in future decisions about water allocation, pricing and infrastructure development.     

钢铁行业成本核算制度研究

为了解决钢铁行业普遍亏损、经营困难等问题,对当前钢铁行业成本核算面临的各种问题进行分析,相应的提出新制度实施的必要性。而后详细阐述了钢铁行业成本核算制度的基本步骤,且针对行业现有问题说明了新制度的优越性,提出可以选择性使用的作业成本法,最后阐释了新制度可能会对钢铁行业产生的影响和企业在面对新制度想要改善目前严峻形势必须用辩证的眼光看待这一现象,具体问题具体分析,对症下药才是关键。     

公路施工企业内部会计控制分析

我国加入WTO后,经济发展突飞猛进,公路施工企业面临着激烈的竞争.如何在众多的竞争对手中脱颖而出,立于不败之地,已经成为公路施工企业所面临的严峻问题.对此,建立适合公路施工企业的财务内部会计控制体系显得十分必要.将施工企业内部会计控制与施工的进度、质量、安全等因素综合考虑,才能实现效益最大化的目标.     

Budgetary control within the hotel industry

This paper is divided into two distinct parts and within these parts it follows the following lines of progression. The major division in the paper is between a look at the accepted theory that underpins any research in this area with comments on its likely effects on the organizations under scrutiny, and a look at the case studies that were constructed as a result of undertaking research into several hotel and leisure companies with the aim of gaining a representative cross-section of the industry and its budgetary control techniques.     

Implementing Sustainability Reporting （SR）： （Neo-） Institutional Theory Insights in the Analysis of the SGR Group,Italy and CityGas,Bulgaria

The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.     

如何完善会计管理工作

这些年来,由于一些主客观原因,会计的管理作用普遍被弱化,阻碍了经济的发展,本文将从改革会计管理体制、完善和健全会计法律法规、加强内外部监督力等七个方面入手,提出强化会计管理的措施。