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会计系毕业论文英语版

发布时间:2024-07-07 23:15:49

会计系毕业论文英语版

以史为镜。我不得不承认学习和熟练掌握英文的重要性和必要性。读大学懒散如和尚,愤青于英文教授的课太烦胃,从进大学的第二期开始,几乎逢E必翘(一期还是乖乖生,课还不敢翘)。四级考试不是忘记参考,就是交白卷。终于在大三的二学期面临拿学位的压力下,幸运过关。阿弥陀佛,当时心想,这辈子不用在受背单词语法的苦。毫无疑问,我是大学中众多视六级如粪土的同志中的中坚力量。不过,别人是E文太好,不屑于这类考试;我是E文太烂,过不了才不得不鄙视。毕业工作了,内资事务所用E文的机会简直如同大海里看见老虎--没可能。即使偶尔使用E文,也是仅限于shit、kill等不能登大堂之雅之词。……接着,在一家披外资之名,行内资之实的国有外资集团做,开始要向香港总部报一些英文报表。不过,只是小菜菜的那种。连同和香港同事沟通,都用普通话,不是香港话,更不是英文,如此衍生出一个严重的后果,直接导致我还是粤语盲。(郁闷啊,E文不好,粤语不会,就连家乡话也是吞吞吐吐)慢慢的接到猎头的电话,外资的,四大的什么,都考虑自己E文薄,主动放弃。那时侯很会自我安慰:不去外资,职业天花板太低,你永远做不了财务高层,甚至财务总监的。目前,在国内一集团,虽然也有子公司海外上市,虽然也会与外资银行打交道,但是E文仍然停滞不前。也没有把E文的重要性摆在革命的高度,依然得过且过。好景不长。毕竟,不学E文的日子于我是欢乐的,而欢乐都是短暂的,短暂的欢乐过后,带来的是更多的痛苦。今年,持续接到猎头的电话:外资亚太区高级主管 直接汇报:国外经理 年薪**万外资金融集团高级经理 直接汇报:国外财务老总 年薪**万(几年后足够买车买房的薪水)看着这些职位,我只有咽着口水往肚里吞的份,直接向鬼佬汇报,我那可怜的E文,让我自卑的不敢面对试一试的机会,每次委婉并虚伪的拒绝:对不起,我对目前的工作很满意也很开心,暂时没有考虑过换环境。其实,看着房子和车子离我渐行渐远,我的心在滴血。天气热的南方,心象寒冷冬天。再也没有勇气重复:不学E文,不去外资。同时,海龟同事一直鼓励我去国外读MBA,并愿意给我写推荐信,然后给我描绘一幅非常美妙的海市蜃楼,让我跃跃欲试。可是E文却在一个黑暗的角落里嘲笑我、鞭打我。第三点,我不能流利的看关于吸血鬼的英文原著书籍。木有办法。人不可能脱离大环境。中国目前属于发展中国家,没有NB到鬼佬都来学中文。国情如此,我等小辈,只有顺势而行从头再来学英文。以上血的教训,望各位学弟学妹谨记之:可以不考cpa,可以专业得过且过,但千万不能不学英文。话不多说,我得去背新概念了。

At present, the accounting information distortion exposed more and more. False Accounting Information has seriously affected the normal economic order and economic construction. Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks. Accounting information will be distorted to managers, investors and creditors incalculable damage. Therefore, the reasons for recourse lead to distortion of accounting information and how to ensure the authenticity of accounting information. how accounting information in the broadest scope possible to prevent distortion, is a very important practical significance. and has become a matter of urgency. This paper from the accounting method, the macro enterprises outside supervision mechanisms, and accounting personnel and internal factors. incompatible with the economic development of the incentive mechanism of this phenomenon is explained by the distortion of accounting information, then analyze the reasons for the foundation, raised a number of approaches and measures to resolve the accounting information distortion. In the macro, accounting regulations and strengthening law enforcement efforts, and improve internal and external supervision mechanisms, the accountant appointment. change government functions and strengthen their self-discipline, the better to create a good economic environment for enterprises; at the micro level. raise awareness of the law, strict accounting methods to strengthen financial personnel, to improve the quality of information. False Accounting Information is not short-term issues, the implementation of the above preventive measures, it will be a long process and means.

同意以上说法

[经济管理] 浅谈会计人才评价 [佚名][2007年4月24日][2] 简介:无 内容: 在以人为本、人才兴国的战略指导下,财政部从去年开始直接组织高层次会计人才培训,计划用10年左右的时间,培养和造就一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型领军人才,发挥会计人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。这是促进我国会计队伍整体素质全面、迅速提高的一个重要举措。国家通过组织会计从业资格考试、会计技术职称考试、…… [Economic Management] on the evaluation of accounting personnel [Anonymous] [April 24, 2007] [2] Description: None Content: In people-oriented, human resources strategy of rejuvenating the country, under the guidance of the Ministry of Finance last year directly from high-level accounting personnel training, plans to use about 10 years time, to cultivate and foster a number of good business, good management, familiar with international practice, with an international perspective and strategic thinking of high-quality, complex-type leader personnel, accounting personnel to play in strengthening the accounting functions, accounting policies publicity, organization of continuing education, research and other aspects of the practical problems of organizations to promote the role and radiation. This is to promote the overall quality of China's accounting comprehensive, rapid increase in an important initiative. Through the organization of national accounting qualification examination, the examination of accounting titles, ... ... 12. [Economic Management] On Budget Accounting Problems and Solutions [Anonymous] [April 24, 2007] [7] Description: None Content: To 1 January, 1998 full implementation of "a total budget of the financial accounting system", "administrative accounting system", "accounting standards and institutions" (pilot), "Accounting systems and institutions" as the signs that have been out of our budget accounting under the planned economy model, embarked on the establishment of the need to adapt to a market economy with Chinese characteristics, scientific norms of the road budget for the accounting model. In recent years, with the financial management to accelerate the pace of structural reform, designed in accordance with the theory of public finance budget management model has to start building, budgeting, implementation and other aspects of the management system is undergoing a fundamental change in the budget accounting of customer ... ... 13. [Economic Management] of the bank accounting management [Anonymous] [April 24, 2007] [7] Description: None Content: Bank accounting is the emergence of banks and at the same time the birth. Each bank's business operation, that is, the operation of bank accounting, the accounting process to achieve through accounting. In other words, the bank accounts of the accounting process, that is specific for banking business and the realization of the basic functions of the banking process. Bank accounting is not only an important basis for the work of banks, the banks can be an objective starting to reflect the operations, accounting and supervisory role, and of these three banks accounting functions can also be counterproductive in the operation of banks, which are complementary to each other. Accounting functions of the bank to play properly, it may be to promote the bank's business ... ... 14. [Economic Management] of accession to the WTO to meet in rural areas, economic and accounting challenges [Anonymous] [April 24, 2007] [1] Description: None Content: I. Analysis of the current situation: the 21st century, peace and development remain the two main themes of the world. However, we are faced with the times and changes in the competitive environment. (-) Modern science and technology, the rapid development of knowledge-based economy. The 21st century, state-to-state competition in comprehensive national strength, the key is the competitive scientific and technological strength, the use of high precision, the new science and technology to improve the social productive forces, has been to increase the overall national strength has become an important tool. The overall development of science and technology, integrated and cross-cutting nature, science and technology of an unprecedented rapid spread of knowledge into application and production, will greatly promote the economic and social development. (B) of the whole ... ... 15. [Economic Management], after joining the WTO China's CPA industry supply and demand analysis [Anonymous] [April 24, 2007] [1] Description: None Content: After China's accession to the WTO Institute of Certified Public Accountants industry analysis of supply and demand has joined the World Trade Organization, which China's reform and opening up will enter a new phase. Accession to the WTO on China's accounting market is bound to a certified public accountant and have a profound impact on the industry, this has been done on a number of experts and scholars. This article from the perspective of supply and demand of China's accession to the WTO a certified public accountant, after an analysis of the industry and pointed out that China's CPA industry will face in the WTO situation and problems, and countermeasures to be taken. A needs analysis: a huge market demand and development of space after China's WTO entry, China's CPA industry needs to face the main ... ... 16. [Economic Management] on the application of a number of issues of Management Accounting Thoughts [Anonymous] [April 24, 2007] [1] Description: None Content: Management accounting is to meet the needs of economic management within the organization need to be gradually formed and developed, its main function is to improve operational efficiency and effectiveness of a variety of established system of internal accounting controls, preparation and delivery of internal management needs of the kinds of data, information and so on. Ways and means of its needs depending on the design, depending on its mode of economic organization in nature, size, operation and management mode to another. It is the most important function is the best business decisions for maximum operational efficiency and provide a variety of useful programs and information. At present, the Management Accounting in China in the application of business management are at a critical turning point ... ... 17. [Economic Management] Accounting for the current problems and countermeasures [Anonymous] [April 24, 2007] [0] Description: None Content: The current issue of Accounting and Accounting Measures of the work of my late start, from the 20th century until the late 70s, has experienced trying to stage, stage of development of spontaneous and organized, planned and steady development stage, to current management accounting software-based phase of development. More than 20 years in this course of development, has made great progress, the commercialization of GM of the financial software is widely used. Many of the accounting software development is moving toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of networks, the rapid emergence of e-commerce, etc., some ... ... 18. [Economic Management] accounting integrity remodeling [Anonymous] [April 24, 2007] [2] Description: None Content: Securities market in 2001, the Guangxia, MACAT, ST Dawn of listed companies, such as a series of accounting fraud cases came to light, like a nuclear bomb, the explosion of China's accounting profession, and the outbreak of the end of last year the United States the wake of the Enron case, as well as the recent WorldCom, Xerox, the company's accounting fraud case, it led to a serious crisis in international accounting, the past was known as the iron abacus accounting staff, as a rat running across the street. The credibility of accounting has been severely damaged, resulting in Premier Zhu Rongji in Shanghai National Accounting Institute made no inspection of the school motto accounting. Facing a serious crisis of confidence, how to rebuild the credibility of accounting, ... ... 19. [Economic Management] The essence of strategic management accounting research and analysis of the characteristics [Anonymous] [April 24, 2007] [0] Description: None Content: First, the nature of strategic management accounting studies, the nature of Strategic Management Accounting Strategic Management Accounting (Strategic Management Accounting hereinafter SMA) is the development of management accounting, but also of the SMA did not form a unified understanding. Although many people have heard their is a clear lack of understanding. Here the author and from the strategic management of SMA, SMA, and the meaning and the development of SMA with the traditional distinction between the management of three areas of accounting, the nature of the SMA. (A) Strategic Management and the SMA SMA-shaped ... ... 20. [Economic Management] Internet era accounting system of innovation: to define property rights and market-oriented [Anonymous] [April 24, 2007] [10] Description: None Content: 【Abstract】 The development of network technology, making accounting information in order to lower cost is expected to be completed to define property rights, which means private products to sell in the market; to negotiate lower costs, so that the original accounting controls may become loose; information distance real-time transmission costs decline, making the production functions of accounting information may be completed by the market, that is, shareholders can be the production of accounting information entrusted to the enterprise other than the trustee, and so on. Finally, this paper, the direction of future research. 【Key Words】 accounting information network technology to hand over power market transaction costs of technology innovation, as well as existing accounting in many ... ...12. [经济管理] 试论我国预算会计存在的问题与对策 [佚名][2007年4月24日][7] 简介:无 内容: 以1998年1月1日起全面执行《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》(试行)、《事业单位会计制度》为标志,表明我国预算会计已摆脱计划经济体制下的模式,走上了建立适应市场经济需要,具有中国特色、科学规范的预算会计模式的道路。近几年,随着财政管理体制改革的步伐加快,按照公共财政理论设计的预算管理模式已开始建立,预算编制、执行等环节的管理制度正在发生根本性的变化,预算会计的客…… 13. [经济管理] 浅谈银行会计管理 [佚名][2007年4月24日][7] 简介:无 内容: 银行会计是与银行的出现而同时诞生的。银行每一笔经营业务的运作过程,也就是银行会计的运作、核算过程,都要通过会计来实现。也就是说,银行会计的核算过程,就是具体办理银行业务和实现银行基本职能的过程。 银行会计不仅是银行的重要基础工作,可以客观地对银行的经营运作起反映、核算和监督作用,而且银行会计的这三个职能还可以反作用于银行的经营运作,它们是相辅相成的。银行会计的职能发挥得当,就可能会促进银行的经营…… 14. [经济管理] 浅谈加入世贸组织,迎接农村、经济、会计的挑战 [佚名][2007年4月24日][1] 简介:无 内容: 一、当前形势分析: 21世纪,和平与发展仍然是世界的两大主题。但是我们正面临着时代条件和竞争环境的变化。(—)现代科技、知识经济迅速发展。21世纪,国与国之间综合国力的竞争,关键是科技实力的竞争,利用高、精、尖、新的科学技术提高社会生产力,己成为各国提高综合国力的一个重要手段。科学技术发展的整体性、综合性和交叉性,科技知识的空前快速传播、转化应用和生产,将极大地推动经济和社会的发展。(二)全…… 15. [经济管理] 入世后我国注册会计师行业的供求分析 [佚名][2007年4月24日][1] 简介:无 内容: 入世后我国注册会计师行业的供求分析 我国已经加入世界贸易组织,这标志着我国改革开放将进入一个新阶段。入世必将对我国会计市场和注册会计师行业产生深刻影响,对此已有许多专家学者做过论述。本文仅从供给和需求角度,对入世后我国的注册会计师行业进行分析,并指出我国注册会计师行业在入世后将面临的形势和问题,以及应采取的对策。 一、需求分析:巨大的市场需求和发展空间 入世后,我国注册会计师行业面临的需求主…… 16. [经济管理] 关于我国管理会计应用若干问题思考 [佚名][2007年4月24日][1] 简介:无 内容: 管理会计主要是为适应经济组织内部的经营管理需要而逐步形成和发展起来的,它的主要职能是为提高经营效率和效益而建立的各种内部会计控制制度,编制和提供内部管理需要的各种数据、资料等。它的方法和手段视不同的需要而设计,其模式视不同的经济组织性质、规模大小、经营管理方式而异。它是最重要的职能是为最优经营决策和最高经营效率提供各种有用的方案和资料。 目前,管理会计在我国企业管理中的应用正处在一个关键的转折点…… 17. [经济管理] 会计电算化目前的问题及对对策 [佚名][2007年4月24日][0] 简介:无 内容: 会计电算化目前的问题及对对策 我国的会计电算化工作起步较晚,从20世纪70年代末才开始,经历了尝试阶段、自发发展阶段和有组织、有计划地稳步发展阶段,到目前的管理型会计软件发展阶段。在这20多年的发展过程中,已取得了长足的进步,商品化、通用化的财务软件得到了广泛的应用。许多会计软件的开发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特点,以及网络的迅速发展、电子商务的迅速兴起等等,一些…… 18. [经济管理] 重塑会计诚信 [佚名][2007年4月24日][2] 简介:无 内容: 在2001年的证券市场上,银广夏、麦科特、ST黎明等一系列上市公司会计造假案件曝光,像一枚枚重磅炸弹,在我国会计界炸开,而在去年年底美国爆发的安然事件,以及近来的世界通信公司、施乐公司的会计造假案,则引发了一场严重的国际性会计危机,昔日被称为铁算盘的会计人员,成为过街老鼠。会计的信誉已受到了严重损害,以致于朱总理在上海国家会计学院视察时提出了不做假账的校训。面临严重的信任危机,如何重塑会计的诚信,…… 19. [经济管理] 战略管理会计的本质研究和特点分析 [佚名][2007年4月24日][0] 简介:无 内容: 一、战略管理会计的本质研究 一、战略管理会计的本质 战略管理会计(Strategic Management Accounting以下简称SMA)是对管理会计的发展,但目前人们对SMA还没有形成统一的认识。许多人虽然对其有所耳闻,却缺乏一个清晰的理解。这里笔者从战略管理与SMA、SMA的发展及含义和SMA与传统管理会计的区别三个方面,阐述SMA的本质。 (一)战略管理与SMA SMA的形…… 20. [经济管理] 网络时代会计的制度创新:产权界定与市场化 [佚名][2007年4月24日][10] 简介:无 内容: 【摘要】网络技术的发展,使得会计信息可望以较低的成本完成产权界定,从而以私人产品的方式在市场上出售;谈判成本的降低,使原本的会计管制可能变得宽松;信息远程实时传送成本的下降,使得会计信息的生产职能可能由市场来完成,即股东可将会计信息的生产委托给企业经营者以外的受托人,等等。最后,本文提出了未来的研究方向。【关键词】会计信息 网络技术 交易成本 交权市场化 技术的不断创新以及现行会计在许……

会计毕业论文英语版

Abstract :Be living below the market economy term ,Since the fact that the contest hazard increasingly sharpens ,Objective economic environment of the accountancy part uncertainty degree is more and more higher ,Therefore accounting information use person valuees hazard against the uncertainty the being mutually related message announcement more furthermore ,Thereby ,The careful quality rule application becomes necessity 。Wide-ranging application of careful quality rule ,Be favour of guarding against that the business from packageing goes on the market 、Bombastic capital and property 、The appearance of enlargement profit happens ,Be able to be in the interest of the relevant each side supplys the realr dependable accounting information ,Be favour of safeguarding the benefit with little stockholder of debtee ,Lift the contest force that the business is living on the marketplace 。Yet thanks to the careful quality rule being living in the application havees obvious tendentiousness 、Weak points such as subjectiveness assumeing quality and so on 。In the wake of application limit enlargement ,Man is in the interest of regulates the expense 、Also broadens in the room to control the profit 。Being living , our country publishs in the fresh accountancy norm ,The careful quality rule obtain the embodiment further 。The article is emphasizeed research the application that the careful quality rule is living the fresh accountancy norm of our country ,Moreover adjust how correctly utilizes the careful quality rule to probe into 。

傻得可爱,翻译的好有谁会看么就翻译软件就好啦.... Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,虚夸assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is conducive to the protection of creditors and minority shareholders, improve the market competitiveness. However, due to the principle of prudence in the use of an obvious bias, such as subjective weakness. With the expansion of the scope of application, the cost of man-made regulation, control of the space increase profits. In China the promulgation of new accounting standards, the principle of prudence has been further embodiment. The article focuses on the principle of prudence in our application of new accounting standards, and how to correctly use to explore the principle of caution.

Under market economy condition, aggravate gradually since competing for risk's, objective economy environment uncertainty degree got along by accountant is more and more high , cautious principle application becomes necessity thereby therefore the accounting information user takes revealing with pertinent uncertainty risk information seriously especially,. Cautious principle broad applies , phenomenon beneficial to preventing enterprise package from appearing in the market , exaggerating assets , raising profits happens , can be to provide especially true reliable accounting information in connection with every method, beneficial to protecting a creditor and minor shareholder benefit, improves the enterprise competition on the marketplace. But, because of cautious, principle has weakness such as obvious tendentiousness , subjective and groundless conclusion nature in applying. Expand with applying range's, person is that the space adjusting cost , controlling profit's also enhances. In the criterion promulgating the new accountant in our country, cautious principle has got embodiment going a step further. The article emphasizes the application studying cautious principle in new our country accountant criterion , face to face how rightness applies cautious principle to carry out investigation and discussion and.文章有些长、、望认真看完、、标准人工翻译、、希望可以帮助你、、

⑴ 求大学课程英语翻译 艺术类

芭蕾舞基训 Basic Training of Ballet 大学英语 College English 健康教育 Health Ecation 乐理视唱 Musical Theory & Sightsinging 民族民间舞 Racial Folk Dance 体育 physical ecation 舞蹈作品赏析 Appreciation of Dance Works 现代科学技术概论 Introction of Modern Science and Technology 艺术概论 Introction to Art 艺术实践 Art Practice 中国近现代史纲要 Essentials of Modern History of China 形式与政策 Situation and Policy 大学语文 College Chinese 国际贸易 International Trade 国际商法 International Commercial Law 教学剧目 Teaching Repertoire 经济学 Economics 思想道德修养与法律基础 Ideological and Moral Cultivation and Basic law Ecation 舞台表演实践 Stage Performance Practice 生命科学入门 Introction to Life Science 财政学 Cameralistics 国际贸易实务 International Trade Practice 马克思主义基本原理 Basic Principles of Marxi *** 外贸会计 Foreign Business Accountancy 舞蹈编导 Choreography 日语入门 Introction to Japanese 音乐曲式与赏析 Music Melody and Appreciation 国际贸易单证 International Trade Documents 国际市场营销 International Marketing 外贸函电 International Business Correspondence 货币银行学 Money and Banking 统计学 Statistics 外贸实务模拟操作 Foreign Trade Business Simulate Operation 现代舞及编舞技法 Modern dance and choreography techniques 中国古典舞集训 Chinese Classical Dance Training 中外舞蹈史 History of Chinese and Foreign Dance 舞蹈教学法 Dance Pedagogy 教育心理学 Ecational Psychology 报关实务 Customs Declaration Practice 毕业论文 Graation Thesis 国际金融 International Finance 就业指导 Career Guidance // Vocational Guidance 中国古典舞素材 Material of Chinese Classical Dance 化妆 Make up

⑵ 艺术类课程英文名称

素描pencil sketch 艺术概论Introction to ART 大学生修养Understydents 一级英语English Band 1 结构解剖是什么意思啊?不清楚。。 军事理论课military theory 写生 sketch 西方文明史 History of Western Civilization 造型基础色彩modelling foundation and color foundation. 雕塑sculpture 道德修养moral culture 欧洲当代戏剧Europe Contemporary Theatre 西方当代艺术批评Critical Contemporary Of Western Artists 铜版技法初步 Introction to copper plate engraving 水墨画 ink and wash painting 中国近代史纲要 outline of modern Chinese history 色彩的相互作用interaction with color 石版技法初步Introction to lithograph 构图 Composition 入学教育 entrance ecation

⑶ 从三点到四点我们上艺术课用英语怎么

We have art class from three to four in the afternoon.

⑷ 艺术课的英文全拼

art class

⑸ 艺术课的英文单词怎么写

an Art lesson 我们学过的 也可能是Art lessons

⑹ 以下艺术类课程用英语怎么翻译谢谢达人。。。

Composite materials and decorative painting, traditional arts and science, art and design history, art appreciation of the performance of traditional decoration study of the performance of modern decorative techniques research, parative study of Chinese and Western decorative, advertising creative research and *** ysis, advertising layout design *** ysis of outstanding works, Chinese and foreign art and design more research

⑺ 美术课 英语怎么说

art class 英 [ɑ:t klɑ:s] 美 [ɑrt klæs]

释义:艺术课;美术课

英文释义:a class in which you learn to draw or paint 学习绘画或绘画的课程

例句

1、I am auditing the art class simply for pleasure.

我是为了乐趣而旁听这门艺术课。

2、We sing and draw at the Art lesson.

我们在艺术课上唱歌和画画。

(7)艺术课程英语扩展阅读:

近义词的用法

beaux-arts英['bəʊz'ɑːts]美['bəʊz'ɑːts]

释义:美术;视觉艺术作品的研究与创作

英英释义: the study and creation of visual works of art

例句

1、The Fine Arts Exhibition reopened yesterday.

美术展览会昨天重新开放。

2、He graated from a school of crafts and arts.

他毕业于一所工艺美术学校

⑻ 上艺术课的英文

have art lessons上艺术课

⑼ 艺术类大学课程 英文翻译

天啊,这么多吗??有没有加分啊,这得翻译很久很久 翻译需要时间啦, 计算机基础:Basis of Computer Engineering 大学体育:College Physical Ecation 中国近现代史纲要:Modern History of the China.(你读什么大学啊学的这是写什么课程。。。) 大学基础英语读写:College English 素描:Sketching 色彩:Color 设计基础:Basic of Design 中国美术史:Fine Arts of China 艺术概论:Introction to Art 数据库技术应用:Technique & Application of Database 思想道德修养与法律基础: Cultivation of Ethic Thought and Fundamentals of Law(这是一个课程的名字吗?) 马克思主义基本原理:Principle of Marxi *** 教育学基础:Basic of Ecation 中国话剧经典赏析:这个真的不会。。 设计软件基础:Basic of Design sofare ?? 生物多样性与其保护:这个也不会。。是不是可以理解为 Basic of Biology ? 中国象棋:Chinese Chess?? 高等语文:Advanced Chinese 初级口语: Basic of Oral English 英语阅读:English Reading 英语写作:English Writing 听力:English Listening Comprehension 这个听力也和上面一只样说英语是吧? 外国美术史:这不是你们学科的科目名称吧?怎么不如此不严谨呢。History of Western Art 设计概论:Introction to Design 装饰形态设计:我自己都不明白这个是什么意思。。 标志设计:Signer Design 这个也不确定 字体设计:Font Design 线描基础:Basic of Pencil Sketch?? 摄影基础:Basic of Photography *** 思想和中国特色理论:Mao Zedong's Thinking Philosophy &Theories of Chinese Special Sociali *** 这个词汇真的好特色呢。。。我不确定这个翻译 心理学基础:Basic of Psychology 中国工艺美术史:History of China Art 现代设计史:Modern History of the Design 图形设计: Graphic Design 版式设计:不理解 传统装饰艺术考察:0000000 广告摄影:Advertisement Photographing 网页设计:Web Design 入侵生物学:入侵?? 湿地生态与人类发展:...................... 基本乐理:................ 印刷工艺:............. 书籍形态设计:................这一些我真的不确定如何翻译给你 广告创意与表现:...................... 苍穹的奥秘:..................我真的很好奇你的学校是哪里 导向设计:不理解 影视广告设计:Movies & TV and Advertisement Designing? 数码影视及视频合成:这个也不能确定怎么翻译 图解设计:这个不理解什么意思,什么叫图解? 真不容易啊。。。。。。。。。。这么久的时间。。。

会计系毕业论文模版

会计专业毕业论文格式

一、 论文的格式要求

1.论文用A4纸打印;

2.论文标题居中,小二号黑体(加粗) ,一般中文标题在二十字以内;

4.副标题四号,宋体,不加粗,居中

5.论文内容摘要、关键词、参考文献、正文均统一用四号,宋体(不加粗);大段落标题加粗;

6.页码统一打在右下角,格式为“第×页 共×页” ;

7.全文行间距为1倍行距

8.序号编排如下:

一、(前空二格)――――――――――――此标题栏请加粗

(一) (前空二格)

1.(前空二格)

(1) (前空二格)

二、 内容摘要、关键词

内容摘要是对论文内容准确概括而不加注释或者评论的`简短陈述,应尽量反映论文的主要信息。内容摘要篇幅以150字左右为宜。关键词是反映论文主题内容的名词,一般选用3-4个,每个关键词之间用分号隔开。关键词排在摘要下方。“内容摘要”和“关键词”本身要求用[关键词][内容摘要](综括号、四号、宋体、加粗)。

三、正文部分

正文是论文的核心,要实事求是,准确无误,层次分明,合乎逻辑,简练可读。字数不少于3000字。

文字要求规范;所有文字字面清晰,不得涂改。

数字用法 :公历世纪、年代、年、月、日、时刻和各种计数与计量,均用阿拉伯数字。年份不能简写,如2015年不能写成15年。

四、参考文献

参考文献其他部分统一使用四号宋体不加粗。“参考文献”本身要求用参考文献:(四号、宋体,加粗)。

五、致谢

致谢

两字本身用四号,宋体,加粗,居中。内容为四号宋体,不加粗。

会计专业毕业论文范文

注册会计师在审计过程中保持的公正无偏的态度,在履行专业判断和发表审计意见时不依赖和屈从于外界压力。以下是我精心整理的会计专业毕业论文范文,供大家参考借鉴,希望可以帮助到有需要的朋友。

论文题目:注册会计师审计独立性分析

摘要: 本文认为,独立性是注册会计师执业的灵魂,是注册会计师保持客观公正的基本前提。如果注册会计师审计缺乏独立性,就很难做到客观公正,其提供的信息可信度会大为降低,从而误导信息使用者,使其做出错误的决策而遭受经济损失。这无疑会造成社会经济秩序的混乱,影响市场经济的正常发展。

关键词: 注册会计师 审计 独立性会计信息 失真 公司治理结构

一、审计独立性概述

(一) 审计独立性的内涵

国际会计师联合会1992年制订的《职业会计师道德守则》指出,注册会计师在从事审计任务时,应在实质上和形式上没有任何被认为影响独立、客观、公正的利益,无论这种利益的实际影响会怎样;《中国注册会计师职业道德基本准则》也规定,注册会计师执行审计或其他鉴证业务,应当保持实质上的独立与形式上的独立。

实质上的独立,是要求注册会计师与委托单位之间必须确保无利害关系。本质上是指注册会计师在审计过程中保持的公正无偏的态度,在履行专业判断和发表审计意见时不依赖和屈从于外界压力。要求注册会计师在执业过程中严格保持超然性,不能主观偏袒任何一方当事人,尤其不应使其结论依附和屈从于持反对意见利益集团或人员的影响和压力。形式上的独立性是对第三者而言的,即注册会计师必须在第三者面前呈现独立于委托单位的身份。如果注册会计师具备了实质上的独立,但是报表使用者却认为是客户的辩护人,那么审计的作用就会大为降低。因此,报表使用者对这种实质上的独立性的信任也很重要,这种信任使得注册会计师必须具备形式上的独立性。实质上的独立和形式上的独立是两个不同的概念,但又密不可分。

实质上的独立性是无形的,难以测量的;而形式上的独立性是有形的,可以观察的。注册会计师在执行审计业务时,不仅要保持实质上的独立,而且要保持形式上的独立。因为实质上的独立只有当注册会计师在整个审计过程中真正保持中立时才成立,而形式上的独立则是社会公众对注册会计师独立性评判的结果。现实中即使注册会计师确实保持了实质上的独立,但如果社会公众认为其偏袒了委托人或其他任何一方而有失形式上的独立,那么审计结果就失去意义。因此,形式上的独立是实质上独立的重要保证,也是社会公众评价注册会计师工作、进而决定对注册会计师信赖与否的标准。

(二)审计独立性的经济性质

审计独立性的经济性质可从以下方面认识:

第一,独立性是相对的概念。社会公众与职业界一般倾向于在独立性上采取二分的方法,即非此即彼,将独立性当成绝对的概念。然而,越来越多的学者通过研究指出,独立性不是一个绝对的概念,而是一个相对的概念。实际上作为注册会计师职业团体中的个人不但与其职业界内部有着各种各样的关系,而且与职业界外部也会发生多种联系。注册会计师与委托人或被审计单位能够保持绝对的独立,显然只能是不切实际的期望。外界因素对注册会计师独立性的影响或大或小,承认注册会计师会受影响而不能保持绝对的独立性,并不表明注册会计师就会失去存在的意义,只要这种独立性仍能保持在社会公众期望的独立性水平之上即可。如果承认审计独立性是一个相对的概念,那么前文所述的注册会计师是超然独立的观点就要持慎重态度。所谓超然独立,一般理解是绝对的独立,但这种观点在强调注册会计师职业的存在价值时,无疑也使广大社会公众不切实际地夸大了注册会计师的作用,增大了注册会计师自我评价与社会公众期望之间的差距,这也是造成对注册会计师行业的社会期望差距过大的主要原因之一。

第二,独立性是一种概率。独立性的这种概率只是主观的概率。当人们认为注册会计师是独立的,实际上指注册会计师执行业务时不受任何利益相关方面的意见影响,其出具恰当的审计意见的概率足够高,以至于可以完全信赖注册会计师的工作,可以考虑利用其工作结果进行决策。可见将独立性表述为概率,并没有动摇对注册会计师服务价值的认可,社会公众只要认为注册会计师不受其他利益相关方的影响,其能够出具恰当的审计意见的概率足够高即可。既然审计独立性是一种概率,实质上也就意味着这个概率不可能永远等于1,而是经常地表现为在[0,1]之间取值的客观事实。所以在行业的日常管理中,一方面应加强对注册会计师的宣传教育和必要的查处力度,使其在执业中不断克服环境的不良影响,抵制有关利益方施加给注册会计师的压力。同时在宣传中应注意说明注册会计师自身的能力限制和执业环境的不完善,出现个别审计意见发生偏差的现象也属不可避免,使社会公众逐步认识到出现审计失败不一定就必然是注册会计师的责任。

第三,独立性是一种风险。这一性质是从报表使用者角度界定的。由于独立性是一个相对的概念,体现为一种概率,所以绝对的独立是不存在的。但报表使用者决定利用注册会计师审计后的会计报表进行决策时,实质上就隐含着其已对注册会计师表示了信任。即报表使用者认为注册会计师是独立的,即使同时承认或认为注册会计师仅做到了相对独立,但这一独立性水平也是其予以认可的,或处在其可接受的既定水平之上的。这个可接受的独立性既定水平越高,意味着报表使用者认定的注册会计师的独立性也越高。一旦注册会计师的独立性实际上低于其可接受水平,则其利用注册会计师审计后的会计报表进行决策,对报表信息的过分信赖就是风险。

二、注册会计师审计独立性影响因素分析

(一) 委托代理关系失衡

任何一项审计业务一般都要涉及三方主体,一是委托人,即向会计师事务所提出业务委托,并与会计师事务所签定审计业务约定书的单位和个人,一般是财产的所有者;二是会计师事务所和注册会计师,即审计业务具体执行者;三是被审计人,即受财产所有者委托的经营管理者。而我国大部分上市公司由于从国有企业改制而来,法人治理结构存在诸多问题。国有股份占绝对控股地位的现实造成了所有者终极代表人的缺位,在部分国有控股和民营控股的上市公司中存在 “一股独大”的问题,董事会人员组成中以内部人和控股股东代表为主,缺少外部董事和独立董事,因此缺少适当的权力制衡,使中小股东权益得不到保障,而且相当一部分上市公司的董事长与总经理合二为一,“内部人控制”现象十分严重。在这种情况下,常会出现委托者出面委托注册会计师审计自身财务数据的现象。这种委托人与被审计人合二为一的状况得使注册会计师处于明显的被动地位。在现行审计关系格局和注册会计师职业监管与制裁机制下,当注册会计师揭露客户的舞弊行为要承担被解聘的风险时,就很可能屈从于上市公司,为其出具虚假的`审计报告,甚至共同作弊。

(二)市场竞争无序

注册会计师行业是激烈竞争的行业,会计师事务所能否竞争到较多的客户,是关系到其生存发展的问题。当审计供给市场的竞争加剧时,客户变更会计师事务所的机会和动力都会增加。如果注册会计师意识到其他会计师事务所也在争夺该客户,注册会计师对客户的独立性将会减弱。目前在我国存在着众多规模较小,技术力量薄弱,质量控制及自律机制不健全的会计师事务所,这些中小型的事务所往往采取降低审计收费或屈从客户不当意愿等手段来分得审计服务市场。由于审计市场正处于买方市场的环境下,客户管理当局对注册会计师的选择权和决定审计收费的力量尤为强大。无保留意见的审计报告是招股、配股、防止“摘牌”等的必要条件,这会增加上市公司对注册会计师的施压强度。这些不公平竞争状况的存在,不仅严重损害了注册会计师同业之间的相互关系,也使注册会计师的独立性受到严重损害,对注册会计师行业的发展和社会公众利益毫无益处。

(三)审计人员执业水平低下

审计人员能力不足,缺乏高尚的职业道德,违背独立、客观、公正原则,迁就客户的非法要求,编制虚假的审计报告。会计师事务所合伙人素质偏低,只凭借出资取得相应的资格,缺少相关的能力和职业道德。从“深圳原野”、“琼民源”、“红光实业”等案例都反映出我国注册会计师的职业道德问题的严重性。以及审计过程中使用了过多的职业判断,这些判断为注册会计师的非独立性行为埋下了隐患。目前我国通过注册会计师全国统一考试合格进入事务所工作的注册会计师仅占注册会计师总数的33%,具有大学本科学历的注册会计师仅占16%,这与国外注册会计中的从业人员以中青年为主的年龄结构,60%—70%以上大学本科的学历结构存在相当的差距。从事多年会计或审计工作的工作者虽有丰富的经验,但由于我国会计制度近几年的改革力度大,新的会计准则陆续颁发,这些人员对新准则、新制度有一个适应的过程。而另一部分通过参加注册会计师考试获取执业资格的注册会计师又缺乏实际工作经验,专业技术能力和审计经验比较欠缺,面对特殊问题可能丧失审计工作警觉性,轻易接受客户解释,可能存在错漏问题。

三、加强注册会计师审计独立性的对策措施

(一) 引入独立董事制度,完善法人治理结构

针对上市公司审计委托机构不明确,股东大会对管理当局缺乏有效制衡机制的现状,必须引入独立董事制度。独立董事的独立性使其在公司治理结构中占有重要地位,在监督公司经营管理、制衡控股股东和经理人权利、保护股东权益等方面发挥着特殊作用。独立董事的职权包括向董事会提议聘用或解聘会计师事务所,这对被审计单位管理当局更换会计师事务所的随意性进行了约束。同时独立董事可下设由其领导的审计委员会,由审计委员会行使委托和批准解聘审计机构,审查审计工作的职权。独立董事制度明确了审计的委托机构,通过改善审计委托制度,能够建立有效的制衡机制,控制管理当局权力,保护中小股东权益,增加公司信息披露的透明度,督促上市公司规范运作,防止注册会计师受管理人员左右。

(二)建立新的会计师事务所受聘制度

一方面,是打破会计师事务所受雇于被审企业的现状。笔者认为,监管机构应该参与上市公司聘用会计师事务所的过程,选择权仍然在企业但监管机构具有否决权,即可以否决有重大违纪违规记录的上市公司,至少在一定期限内不允许其再承接大公司和上市公司的审计业务。这样就可以使会计师事务所的业务不再仅依赖于上市公司,而且还要依赖于监管机构,或者说依赖于其自身的行为,这可从根本上改变会计师事务所受雇于被审企业的现状,为独立、客观、公正的审计提供必不可少的环境。另一方面,要改变会计师事务所对被审企业的业务涉足过深过广的现象,减小会计师事务所对被审企业的经济依赖性。禁止受聘于审计业务的会计师事务所向被审企业同时提供其他非审计业务;禁止会计师事务所的雇员在被审企业兼职,以及被审企业雇员在该会计师事务所兼职;若被审企业的高级管理者及与其有密切关系的家庭成员近一年内曾在该会计师事务所任职或即将赴该事务所任职,那么该所也应该被禁止为该公司提供审计服务,反之亦然;应严格限定会计师事务所及审计师对同一企业的审计年限,当然该年限也不宜过短,以免影响工作效率。

(三)加强注册会计师的后续教育

加强对注册会计师的职业道德教育,使审计活动的主体对其道德使命有清醒的认识,发挥道德规范潜移默化的约束作用,强化注册会计师的使命感,加强注册会计师的精神独立对其行为的约束和规范。同时要做好宣传工作,正确引导社会公众对注册会计师职能的认识,这也有利于加强社会对审计独立性的监督。提高注册会计师的职业素质,对于大多数的审计项目而言,审计风险的识别、估测评价、预防等大量依靠注册会计师的职业判断。因此必须提高注册会计师的素质要求,对其进行风险管理和现代信息技术培训,培养年轻注册会计师成为骨干,努力提高这些人员的各项技能。要进一步完成注册会计师的职业道德规范。目前我国已颁布职业道德的基本规则,我国的职业道德建设已经有了初步发展,但职业道德基本准则还缺乏操作性,建议有关部门加紧职业道德具体准则和规范指南的制定,使注册会计师行业形成以基本准则、具体准则、规范指南为基本框架的注册会计师职业道德规范体系,同时建立职业道德评价体系,成立相应的执行机构,在出现违反职业道德规范行为时,既要有裁决的执行部门又要有相应的执行依据,使职业道德真正具有可操作性。

(四)监管部门规范监管,强化注册会计师审计独立性

监管部门的监管工作一般是通过制定法律、法规、准则来规范注册会计师和会计师事务所的行为,如果注册会计师及其会计师事务所不遵守这些规则就会受到处罚。有关监管部门可以从独立性风险的产生因素、制约因素、独立性风险所造成的社会后果的角度考虑,制定必要的规范进行监管。另外建立专门的管理机构对会计师事务所进行监管,该机构负责收取审计费用,行使委托会计师事务所审计的权力,切断会计师事务所与被审单位的直接经济联系,确保审计的独立性。这一管理机构应建立会计师事务所数据库,对事务所实行分级分类,根据需要从库中随机抽取,根据审计项目大小统一付费,该机构经费主要由企业承担,可由政府出面开征审计税。同时,对注册会计师进行财产登记制度,以改善其执业的风险承担机制,限制会计师事务所与某一客户的合作时间及收入,隔断其与各方诸多联系,变“自律”为“他律”,强化注册会计师审计的独立性。

参考文献:

[1]崔莉:《解决困扰审计独立性的途径》,《现代审计与会计》2005年第7期。

[2]刘兴革:《审计独立性的内部因素分析与对策》,《经济师》2005年第7期。

[3]欧阳电平、胡建敏:《审计独立性的制度分析与改革》,《审计月刊》2004年第9期。

[4]魏朱宝:《注册会计师审计独立性弱化:市场缺陷与政府失灵》,《审计研究》2005年第5期。

财务管理与成本控制目标的探讨 论文摘要:随着我国经济体制改革的不断深入 ,企业管理以财务管理为核心 ,已成为企业家和经济界人士的共识。我们之所以说财务管理是企业管理的核心 ,因为它是通过价值形态对企业资金运动的一项综合性的管理,渗透和贯穿于企业一切经济活动之中。因此,加强财务管理是企业可持续发展的一个重要关键。我们应从成本控制入手把财务管理目标推向一个新阶段,这是企业目前财务管理中的一项重要工作目标。关键词:财务管理、成本控制、目标引言:随着我国经济体制改革的不断深入 ,企业管理以财务管理为核心 ,已成为企业家和经济界人士的共识。我们之所以说财务管理是企业管理的核心 ,因为它是通过价值形态对企业资金运动的一项综合性的管理,渗透和贯穿于企业一切经济活动之中。企业资金的筹集、使用和分配 ,都与财务管理有关 ;企业的生产、经营、进、销、调、存每一环节都离不开财务的反映和调控。企业的经济核算、财务监督 ,更是企业内部管理的中枢 ,它在企业管理中的核心地位是一种客观要求。财务管理是企业管理的重要组成部分,渗透到企业的各个领域、各个环节之中。企业财务管理的目标,是指企业财务管理在一定环境和条件下所应达到的预期结果,它是企业整个财务管理工作的定向机制、出发点和归宿。财务管理直接关系到企业的生存与发展,资金是企业的"血液"。企业资金运动的特点是循环往复地"流动"。资金活 ,生产经营就活 ,一"活"带百"活" ,一"通"就百"通"。如果资金不流动 ,就会"沉淀"与"流失" ,得不到补偿增值。正因为这样 ,资金管理成为企业财务管理的中心亦是一种客观必然。财务管理是一个完整的循环活动过程。一般包括财务预测、财务分析、财务计划、财务决策、财务控制、财务监督、财务检查、财务诊断等环节。这些环节中的活动不仅与企业管理息息相关 ,而且都处于"关键点" ,而"关键?quot;是控制和管理的核心。财务管理区别于经济管理中的其他管理工作 ,具有涉及面广、综合性强、灵敏度高等特点。因此 ,抓企业管理应以抓财务管理为基础,为入手点。这样 ,既可以抓得实在 ,又揪住了"牛鼻子"。并把财务管理中的成本核算与控制全方位地引入到企业财务管理中去,既包括产品成本,也包括人才成本等,而在现代经济社会中,成本控制必须首先是全过程的控制,不应仅是控制产品的生产成本,而应控制的是产品寿命周期成本的全部内容,实践证明,只有当产品的寿命周期成本得到有效控制,成本才会显著降低;而从全社会角度来看,只有如此才能真正达到节约社会资源的目的。一个企业的财务管理与成本控制能否取得成功,更重要的是还取决于企业领导对财务管理与成本控制的重视程度;否则,再好的成本控制制度也形同虚设,难以取得应有的效果。因此,财务管理是企业可持续发展的一个关键。我们应从成本控制入手把财务管理推向一个新阶段,这是企业目前财务管理的一项重要工作。本文着重探讨企业财务管理与成本控制管理目标等问题。(一)、财务管理目标 财务管理是社会生产力发展的结果,大约在15-16世纪,地中海沿岸一带的城市商业得到了迅速发展,初期的股份制公司的出现要求财务管理作为企业的一种组织形式诞生了。但这个时期的财务管理还仅仅只是企业管理中的一个附属部分,还没有自己的独立职能,也缺乏财务管理理论和实践经验,因此,这只能财务管理的荫芽时期。到了19世纪50年代以后,随着西方产业革命进入完成时期,随着股份制公司的不断扩大与逐渐完善,为了适应怎样筹集资本、发行股票,怎样分配利润的需要,才产生了专业化的财务管理。我国企业管理和理财的发展应该说是走过弯路、付出了相当的代价的。在计划经济时代,我国的企业管理与财务管理不是以追求企业效益为目标,收益分配是按劳分配口号下的平均主义。改革开放以后,特别是1993年,党中央十四届三中全会明确提出了国有企业的改革方向是"建立现代企业制度和实行科学的企业管理(财务管理)",财务管理才被重视起来。目前,国有企业正在加快企业改制工作。单一的国有企业正朝着投资主体多元化的股份制混合型经济形式发展,经营者与企业职工持股使国有企业和广大员工真正成为一个命运共同体。国有企业转换经营机制之后,将成为真正的市场竞争主体与法人治理实体。建立现代化企业财务管理制度与对企业财务管理提出了更迫切更高的要求。三、 财务管理要充分发挥财务监督作用,确保企业资产保值增值。 企业要真正成为市场经济中的竞争主体和责权明确的法人实体,必须要有一套与之相适应的激励机制。建设一个团结、开拓、廉洁的领导班子是搞好企业的关键。从防止腐败着想,企业必须加强监督作用。正如交通规则一样,没有红灯的约束,就没有绿灯的自由。在企业约束机制之中,财务管理要充分发挥财务监督作用要具有特别重要的意义。财务工作者要有高度的责任感,对于不按财务制度办事的人,要改于抵制,直至向上级反映情况。企业的财务人员从根本上说来,是对企业资产负责,而不是对某个具体的总经理负责,而从法治上说,又必须保护财务人员的职责与个人权益,也只有这样,才能充分发挥财务监督作用。 四、 财务管理要掌握好新形势下的合理利润分配,调动各层次人员积极性。利润分配是企业根据国家有关规定和投资者的决议对企业净利润所进行的分配。利润分配在企业中起到杠杆作用,它对正确处理企业与各方面的经济关系,调动各方面的积极性,促进企业发展有着极其重要的意义。多年来,我国企业利润分配由于受计划经济的影响,在"按劳分配"的口号下,实质上存在严重的平均主义,极大地挫伤了群众的积极性,这也是不少国有企业长期处于困境的一个重要原因。一个厂长、总经理工资收入与一个普通员工相差无几,无论从哪一方面说,都是不合理的。有一些厂长、总经理辛辛苦苦干了几十年,临到退休才发现自己"一无所有",心理不平衡。个别人竟敢铤而走险,知法犯法,贪污受贿,形成所谓的"五十九岁现象"。一个高级知识分子,一个科技工作者收入同一个体力劳动者也相差无几,这也是利润分配十分不合理的现象。在利润分配上吃"大锅饭"是一种落后意识,是有很大危害的。改革开放以后,小平同志提出"让一部分人先富起来",其实质就是打破利润分配的"平均主义"。小平同志又提出"科技技术是第一生产力",号召"尊重知识、尊重人才",这就是为利润分配进一步改革奠定了理论基础。目前,科技工作者可以以科学技术入股分红,企业经营者实行年薪制等,可以说是利润分配在新形势下的必然结果。按劳分配与生产要素参与分配将成为企业的主要利润分配形式,职工持股,经营者持股将使企业和员工成为一个利益共同体,风险共担,利润则视其参股比例不同而不同。在这种新形势下,企业的利润分配如何才能更合理,更能发挥经济杠杆作用,从而调动各层次、各种人员的积极性,是财务工作者面临的一个新挑战。本文摘自:

会计专业毕业论文英文版

[经济管理] 浅谈会计人才评价 [佚名][2007年4月24日][2] 简介:无 内容: 在以人为本、人才兴国的战略指导下,财政部从去年开始直接组织高层次会计人才培训,计划用10年左右的时间,培养和造就一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型领军人才,发挥会计人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。这是促进我国会计队伍整体素质全面、迅速提高的一个重要举措。国家通过组织会计从业资格考试、会计技术职称考试、…… [Economic Management] on the evaluation of accounting personnel [Anonymous] [April 24, 2007] [2] Description: None Content: In people-oriented, human resources strategy of rejuvenating the country, under the guidance of the Ministry of Finance last year directly from high-level accounting personnel training, plans to use about 10 years time, to cultivate and foster a number of good business, good management, familiar with international practice, with an international perspective and strategic thinking of high-quality, complex-type leader personnel, accounting personnel to play in strengthening the accounting functions, accounting policies publicity, organization of continuing education, research and other aspects of the practical problems of organizations to promote the role and radiation. This is to promote the overall quality of China's accounting comprehensive, rapid increase in an important initiative. Through the organization of national accounting qualification examination, the examination of accounting titles, ... ... 12. [Economic Management] On Budget Accounting Problems and Solutions [Anonymous] [April 24, 2007] [7] Description: None Content: To 1 January, 1998 full implementation of "a total budget of the financial accounting system", "administrative accounting system", "accounting standards and institutions" (pilot), "Accounting systems and institutions" as the signs that have been out of our budget accounting under the planned economy model, embarked on the establishment of the need to adapt to a market economy with Chinese characteristics, scientific norms of the road budget for the accounting model. In recent years, with the financial management to accelerate the pace of structural reform, designed in accordance with the theory of public finance budget management model has to start building, budgeting, implementation and other aspects of the management system is undergoing a fundamental change in the budget accounting of customer ... ... 13. [Economic Management] of the bank accounting management [Anonymous] [April 24, 2007] [7] Description: None Content: Bank accounting is the emergence of banks and at the same time the birth. Each bank's business operation, that is, the operation of bank accounting, the accounting process to achieve through accounting. In other words, the bank accounts of the accounting process, that is specific for banking business and the realization of the basic functions of the banking process. Bank accounting is not only an important basis for the work of banks, the banks can be an objective starting to reflect the operations, accounting and supervisory role, and of these three banks accounting functions can also be counterproductive in the operation of banks, which are complementary to each other. Accounting functions of the bank to play properly, it may be to promote the bank's business ... ... 14. [Economic Management] of accession to the WTO to meet in rural areas, economic and accounting challenges [Anonymous] [April 24, 2007] [1] Description: None Content: I. Analysis of the current situation: the 21st century, peace and development remain the two main themes of the world. However, we are faced with the times and changes in the competitive environment. (-) Modern science and technology, the rapid development of knowledge-based economy. The 21st century, state-to-state competition in comprehensive national strength, the key is the competitive scientific and technological strength, the use of high precision, the new science and technology to improve the social productive forces, has been to increase the overall national strength has become an important tool. The overall development of science and technology, integrated and cross-cutting nature, science and technology of an unprecedented rapid spread of knowledge into application and production, will greatly promote the economic and social development. (B) of the whole ... ... 15. [Economic Management], after joining the WTO China's CPA industry supply and demand analysis [Anonymous] [April 24, 2007] [1] Description: None Content: After China's accession to the WTO Institute of Certified Public Accountants industry analysis of supply and demand has joined the World Trade Organization, which China's reform and opening up will enter a new phase. Accession to the WTO on China's accounting market is bound to a certified public accountant and have a profound impact on the industry, this has been done on a number of experts and scholars. This article from the perspective of supply and demand of China's accession to the WTO a certified public accountant, after an analysis of the industry and pointed out that China's CPA industry will face in the WTO situation and problems, and countermeasures to be taken. A needs analysis: a huge market demand and development of space after China's WTO entry, China's CPA industry needs to face the main ... ... 16. [Economic Management] on the application of a number of issues of Management Accounting Thoughts [Anonymous] [April 24, 2007] [1] Description: None Content: Management accounting is to meet the needs of economic management within the organization need to be gradually formed and developed, its main function is to improve operational efficiency and effectiveness of a variety of established system of internal accounting controls, preparation and delivery of internal management needs of the kinds of data, information and so on. Ways and means of its needs depending on the design, depending on its mode of economic organization in nature, size, operation and management mode to another. It is the most important function is the best business decisions for maximum operational efficiency and provide a variety of useful programs and information. At present, the Management Accounting in China in the application of business management are at a critical turning point ... ... 17. [Economic Management] Accounting for the current problems and countermeasures [Anonymous] [April 24, 2007] [0] Description: None Content: The current issue of Accounting and Accounting Measures of the work of my late start, from the 20th century until the late 70s, has experienced trying to stage, stage of development of spontaneous and organized, planned and steady development stage, to current management accounting software-based phase of development. More than 20 years in this course of development, has made great progress, the commercialization of GM of the financial software is widely used. Many of the accounting software development is moving toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of networks, the rapid emergence of e-commerce, etc., some ... ... 18. [Economic Management] accounting integrity remodeling [Anonymous] [April 24, 2007] [2] Description: None Content: Securities market in 2001, the Guangxia, MACAT, ST Dawn of listed companies, such as a series of accounting fraud cases came to light, like a nuclear bomb, the explosion of China's accounting profession, and the outbreak of the end of last year the United States the wake of the Enron case, as well as the recent WorldCom, Xerox, the company's accounting fraud case, it led to a serious crisis in international accounting, the past was known as the iron abacus accounting staff, as a rat running across the street. The credibility of accounting has been severely damaged, resulting in Premier Zhu Rongji in Shanghai National Accounting Institute made no inspection of the school motto accounting. Facing a serious crisis of confidence, how to rebuild the credibility of accounting, ... ... 19. [Economic Management] The essence of strategic management accounting research and analysis of the characteristics [Anonymous] [April 24, 2007] [0] Description: None Content: First, the nature of strategic management accounting studies, the nature of Strategic Management Accounting Strategic Management Accounting (Strategic Management Accounting hereinafter SMA) is the development of management accounting, but also of the SMA did not form a unified understanding. Although many people have heard their is a clear lack of understanding. Here the author and from the strategic management of SMA, SMA, and the meaning and the development of SMA with the traditional distinction between the management of three areas of accounting, the nature of the SMA. (A) Strategic Management and the SMA SMA-shaped ... ... 20. [Economic Management] Internet era accounting system of innovation: to define property rights and market-oriented [Anonymous] [April 24, 2007] [10] Description: None Content: 【Abstract】 The development of network technology, making accounting information in order to lower cost is expected to be completed to define property rights, which means private products to sell in the market; to negotiate lower costs, so that the original accounting controls may become loose; information distance real-time transmission costs decline, making the production functions of accounting information may be completed by the market, that is, shareholders can be the production of accounting information entrusted to the enterprise other than the trustee, and so on. Finally, this paper, the direction of future research. 【Key Words】 accounting information network technology to hand over power market transaction costs of technology innovation, as well as existing accounting in many ... ...12. [经济管理] 试论我国预算会计存在的问题与对策 [佚名][2007年4月24日][7] 简介:无 内容: 以1998年1月1日起全面执行《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》(试行)、《事业单位会计制度》为标志,表明我国预算会计已摆脱计划经济体制下的模式,走上了建立适应市场经济需要,具有中国特色、科学规范的预算会计模式的道路。近几年,随着财政管理体制改革的步伐加快,按照公共财政理论设计的预算管理模式已开始建立,预算编制、执行等环节的管理制度正在发生根本性的变化,预算会计的客…… 13. [经济管理] 浅谈银行会计管理 [佚名][2007年4月24日][7] 简介:无 内容: 银行会计是与银行的出现而同时诞生的。银行每一笔经营业务的运作过程,也就是银行会计的运作、核算过程,都要通过会计来实现。也就是说,银行会计的核算过程,就是具体办理银行业务和实现银行基本职能的过程。 银行会计不仅是银行的重要基础工作,可以客观地对银行的经营运作起反映、核算和监督作用,而且银行会计的这三个职能还可以反作用于银行的经营运作,它们是相辅相成的。银行会计的职能发挥得当,就可能会促进银行的经营…… 14. [经济管理] 浅谈加入世贸组织,迎接农村、经济、会计的挑战 [佚名][2007年4月24日][1] 简介:无 内容: 一、当前形势分析: 21世纪,和平与发展仍然是世界的两大主题。但是我们正面临着时代条件和竞争环境的变化。(—)现代科技、知识经济迅速发展。21世纪,国与国之间综合国力的竞争,关键是科技实力的竞争,利用高、精、尖、新的科学技术提高社会生产力,己成为各国提高综合国力的一个重要手段。科学技术发展的整体性、综合性和交叉性,科技知识的空前快速传播、转化应用和生产,将极大地推动经济和社会的发展。(二)全…… 15. [经济管理] 入世后我国注册会计师行业的供求分析 [佚名][2007年4月24日][1] 简介:无 内容: 入世后我国注册会计师行业的供求分析 我国已经加入世界贸易组织,这标志着我国改革开放将进入一个新阶段。入世必将对我国会计市场和注册会计师行业产生深刻影响,对此已有许多专家学者做过论述。本文仅从供给和需求角度,对入世后我国的注册会计师行业进行分析,并指出我国注册会计师行业在入世后将面临的形势和问题,以及应采取的对策。 一、需求分析:巨大的市场需求和发展空间 入世后,我国注册会计师行业面临的需求主…… 16. [经济管理] 关于我国管理会计应用若干问题思考 [佚名][2007年4月24日][1] 简介:无 内容: 管理会计主要是为适应经济组织内部的经营管理需要而逐步形成和发展起来的,它的主要职能是为提高经营效率和效益而建立的各种内部会计控制制度,编制和提供内部管理需要的各种数据、资料等。它的方法和手段视不同的需要而设计,其模式视不同的经济组织性质、规模大小、经营管理方式而异。它是最重要的职能是为最优经营决策和最高经营效率提供各种有用的方案和资料。 目前,管理会计在我国企业管理中的应用正处在一个关键的转折点…… 17. [经济管理] 会计电算化目前的问题及对对策 [佚名][2007年4月24日][0] 简介:无 内容: 会计电算化目前的问题及对对策 我国的会计电算化工作起步较晚,从20世纪70年代末才开始,经历了尝试阶段、自发发展阶段和有组织、有计划地稳步发展阶段,到目前的管理型会计软件发展阶段。在这20多年的发展过程中,已取得了长足的进步,商品化、通用化的财务软件得到了广泛的应用。许多会计软件的开发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特点,以及网络的迅速发展、电子商务的迅速兴起等等,一些…… 18. [经济管理] 重塑会计诚信 [佚名][2007年4月24日][2] 简介:无 内容: 在2001年的证券市场上,银广夏、麦科特、ST黎明等一系列上市公司会计造假案件曝光,像一枚枚重磅炸弹,在我国会计界炸开,而在去年年底美国爆发的安然事件,以及近来的世界通信公司、施乐公司的会计造假案,则引发了一场严重的国际性会计危机,昔日被称为铁算盘的会计人员,成为过街老鼠。会计的信誉已受到了严重损害,以致于朱总理在上海国家会计学院视察时提出了不做假账的校训。面临严重的信任危机,如何重塑会计的诚信,…… 19. [经济管理] 战略管理会计的本质研究和特点分析 [佚名][2007年4月24日][0] 简介:无 内容: 一、战略管理会计的本质研究 一、战略管理会计的本质 战略管理会计(Strategic Management Accounting以下简称SMA)是对管理会计的发展,但目前人们对SMA还没有形成统一的认识。许多人虽然对其有所耳闻,却缺乏一个清晰的理解。这里笔者从战略管理与SMA、SMA的发展及含义和SMA与传统管理会计的区别三个方面,阐述SMA的本质。 (一)战略管理与SMA SMA的形…… 20. [经济管理] 网络时代会计的制度创新:产权界定与市场化 [佚名][2007年4月24日][10] 简介:无 内容: 【摘要】网络技术的发展,使得会计信息可望以较低的成本完成产权界定,从而以私人产品的方式在市场上出售;谈判成本的降低,使原本的会计管制可能变得宽松;信息远程实时传送成本的下降,使得会计信息的生产职能可能由市场来完成,即股东可将会计信息的生产委托给企业经营者以外的受托人,等等。最后,本文提出了未来的研究方向。【关键词】会计信息 网络技术 交易成本 交权市场化 技术的不断创新以及现行会计在许……

Accounting Essays and Research Papers on Accounting Topics2. "Custom Research" serviceDo you prefer a BRAND NEW, ONE-OF-A-KIND essay, research paper, book report, term paper, thesis, dissertation, or university coursework essay on Accounting? If so, our experts can research and write a new, original, unique document—JUST FOR YOU—on the particular Accounting essay topic of your choice. We will write an excellent paper based on the EXACT specifications that YOU provide, guaranteed. Whether you are a high school freshman in need of a 1-page summary, or a . candidate in need of a 300-page dissertation, we have the necessary skills, knowledge, and experience to complete your order. One of our 150+, experienced professionals (each having earned a MINIMUM of master-level degree credentials) will research and write the material exactly as you request. Of course, master- and doctoral-level orders will be completed ONLY by those writers who possess a corresponding master- or doctoral-level degree in the particular field of study. You may visit our Custom Research page for more information更多:中文的话,你用金山词霸破解版就能翻译。

Money is a necessary condition for the enterprise production and operation activities, whether by way of equity capital and debt capital financing way, there are certain risks. Enterprises regardless of size, you must raise money foracquiring assets. In a market economy, enterprises must correctly choose thefinancing way to raise the production and business activities of the funds, to ensure the normal operation of enterprise production and management activitiesand the need to expand factors in the process of financing to strengthen the financing risk ofenterprise risk management, enterprise and its causes, to grasp the meaning oftypes, financing risk control and prevention countermeasure to strengthenfinancing risk, so that enterprises can effectively prevent the financing risks,realize the enterprise financing cost, financing risk minimization, the economic benefits of the enterprise the best objective. The degree of business riskapproach because of indebtedness, the period and the use of funds different debt way facing pressure are also different. Therefore, the financing decision inplanning funds quantity needed, and with the appropriate methods to raise the funds needed outside, still must correct the trade-off between risk degree of different financing modes. Financing is one of the major risks faced by enterprises, because the modern enterprises attach great importance to the scale benefit, completely rely on its own funds for production and operation is difficult to generate economies of scale, external financing is a very effective wayof financing, with the expansion of the scale, the risk will come, but the risk of financing business just starting from the actual situation of the the enterprise,take effective measures can be fully controlled.

With the modern social and economic development, after nearly 10 years of development, China Institute of Certified Public Accountants industry from scratch, its status and role of the community was growing awareness of the ranks of Certified Public Accountants has developed steadily, and its services from a simple audit To the progressive development of capital accounting statement audit, capital and accounting system designed to provide management consulting, tax returns agent, and so on. Although China's accounting market has been gradually established, but the development of society so that the CPA is facing intense competition, which is often accompanied by unfair competition, this series of cut-throat competition in China Institute of Certified Public Accountants for the quality of their work, the public image of the industry Growth of the user's financial information has brought about tremendous benefits. Standardize the management of the establishment of a level playing field accounting services market has become a current priority of the CPA.

英语系毕业论文字数统计

一般而言,专科毕业论文正文字数一般应在5000字以上,非211、985的学校的本科毕业论文正文字数在8000字左右(工程类需要制图的专业则会超过这个数字),但是一些要求较高的学校或者是重点学校则要求论文字数在1万左右或以上。总而言之,各个学校在论文字数上的规定都会有细微的差异。

硕士毕业论文字数一般是3-5万之间,学校不一样,专业不一样,字数也就不一样,一般指导老师都会给出一个大概的字数条件。

扩展资料

要求

1、在文后的参考文献表中,各条参考文献应按其在正文中出现的先后用阿拉伯数字连续排序。注意一定要按在文中出现的顺序编号。

2、文后参考文献表中的中文参考文献请改为中英文对照。

3、文后期刊类、会议论文集中的参考文献表中的英文期刊名称、会议论文集名请写全称。

4、各类参考文献请严格按照“二、各类参考文献写法”中的标点符号写。

对于毕业论文一般多少字每,个学历阶段都有不同的毕业论文字数要求,对于一般情况下,大专毕业生论文字数要求是最低的,一般要求在8000左右,本科毕业生论文字数要求较严格,一般要求在8000带15000之间,硕士生毕业生论文要求在20000到50000之间,博士生毕业论文由于高度的专业性,论文字数要求是最严格的,一般在50000字左右。高校毕业生在对毕业论文进行撰写时,还是要根据高校毕业论文的字数要求为准,大多高校对毕业论文的要求,不同的高校对毕业论文的要求存在偏差,毕业论文要通过论文查重,单单满足毕业论文字数要求是不够,论文格式也是要正确的。

很高兴地告诉你,包括的~连空格那些都是算的,所以直接看那个字数统计就可以了PS我是英语专业的,去年毕业,我们的论文也是要求5000字~

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