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[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……

给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate governance. Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a discipline. As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important role. Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable status. Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable development. Business operations and financial condition is through the balance sheet, income statement, cash flow statement and reflected. The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the best. At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant