管理會計問題 的英文怎麼說
中文拼音 [guǎnlǐkuàijìwèntí]
管理會計問題
英文
management accounting problems- 管 : Ⅰ名詞1 (管子) pipe; tube 2 (吹奏的樂器) wind musical instrument 3 (形狀似管的電器件) valve;...
- 理 : Ⅰ名詞1 (物質組織的條紋) texture; grain (in wood skin etc ) 2 (道理;事理) reason; logic; tru...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 問 : Ⅰ動詞1 (請人解答) ask; inquire 2 (詢問; 慰問) question; ask about [after]; inquire about [aft...
- 題 : Ⅰ名詞1. (題目) subject; title; topic; problem 2. (姓氏) a surname Ⅱ動詞(寫上) inscribe; write
- 管理 : manage; run; administer; supervise; rule; administration; management; regulation
- 問題 : 1 (需回答的題目) question; problem 2 (需研究解決的矛盾等) problem; matter 3 (事故或意外) tr...
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The second section described the accounting issues brought by cyber economy environment including the impact to the accounting suppose, accounting target, the content, the means, the process of accounting checking and the impact to the accounting information system. the third section described the ideas of the innovation of cyber economy environment emphases on the accounting business process reengineering, accounting information system innovation, assets affirmance, accounting settlement under the cyber economy environment. on basis of the third section, the fourth section analyzed the cyber accounting ' s origins, developme nt, characteristic and problems occurred in the development of the cyber accounting
本文共分四章,第一章論述了網路經濟環境下會計環境的變遷,分析了網路經濟的產生與特點,概述了電子商務及虛擬企業的特徵,並指出對企業的組織、生產、管理環境帶來的巨大變化;第二章闡述了網路經濟環境引發的會計問題,包括對會計假設、會計目標、會計核算內容、方法、流程及會計信息系統的影響;第三章提出了對網路經濟環境下的會計創新的設想,重點論述了網路經濟環境下的會計業務流程重組與會計信息系統的變革,網路經濟環境下的資產與會計確認,以及會計結算等方面的創新設想;在第三章討論內容的基礎上,第四章具體分析了網路會計的產生、發展及特點,並分析了網路會計發展過程中存在的主要問題,針對這些問題,提出了相應的對策。Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform
本文得出結論:大股東與經營者的和謀、注冊會計師(會計師事務所) 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因,並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。This paper introduced the concept of customer relationship management ( crm ) and the important role that played in modern enterprise management. the author made a discussion on the customer relationship management solution that was implemented in nanjing gori technology corporation and focused on the call center system and management re - designing procedure
本文主要講述了客戶關系管理系統的概念,及其在現代企業管理中的重要地位和作用,以及和erp系統的關系;介紹了南京國瑞科技有限公司的客戶關系管理系統解決方案設計和實施的過程,並就呼叫中心、管理流程的設計等問題進行了探討;最後本文還展望了和客戶關系管理相關的新技術的發展,及其會給客戶關系管理帶來的影響和變化。According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market
由於會計信息的復雜性、信息不對稱的不可克服性和舞弊危害的嚴重性,盈餘管理成為困擾證券市場投資者、監管者、審計人員,損害證券市場健康發展的一個大問題。However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general
但也存在一些突出問題,如企業員工成本意識薄弱,成本考核、監督制度不完善,廠級成本核算與車間成本核算脫節,成本失真現象比較嚴重,物資管理缺乏規范化而造成成本失控,工時及材料定額不完善而缺乏約束力,從事財務管理會計人員的素質普遍不高等等。The system risk under the eas is analyzed then, the internal control and external control method are given later. the computerized system auditing, which is the base of the auditing of eas, is discussed in detail. in the last of the chapter, further description on auditing technology support, management system, anti - risk, and law environment is given out
文中首先比較了手工系武漢理工大學碩士學仲論文一統與電算化系統的內部控制,繼而在分析e會計系統下的系統風險的基礎上,討論了其內部控制和外部控制,並探討了電算化下的審計問題以對e會計系統下的市計起到管中窺豹的作用,最後對電子商務環境下的審計技術支持。The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management
其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題,提供了設計思路:以激勵機制為核心,在制度基礎上實現「激勵相容」 ,以「市場鏈」為紐帶的業務流程再造,把人的管理與財和物的管理結合起來;最後本文論述了內部制衡的實施是新經濟時代的要求,在實施中關注的問題:變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。As early as 1982, bbmb headquarters was suspicious about its hong kong subsidiary s credit - approval procedures. the bank therefore dispatched an internal auditor from its kuala lumpur headquarters to act as assistant general manager supervising bmfl accounting and credit matters, and with an unspoken task to examine bmfl s books from the inside. at the same time, bbmb also issued an order to bmfl halting any further loans to the carrian group of companies without prior headquarters approval
早於1982年,總公司裕民銀行已開始懷疑其附屬公司在港批核貸款的程序出現問題,遂從吉隆坡總部調派一名內部核數師來港任助理總經理,負責管理會計及貸款等事宜,從而暗中進行內部調查,審核賬目同時亦飭令裕民財務在未獲總公司批準,不得再向佳寧及有關的公司貸款。How to real ize efficient and science " s management, guarantee the quantity of the exhibition, and extend the exhibition ' s scale with influence, is meeting new problem. aiming at meeting various business of the exhibition industry, orchestration analysis, science management, designing a reasonable management system is the main topic of this paper
如何實現高效、科學的管理,保證會展的質量,擴大會展的規模和影響力,是會展行業面臨的新問題和新需求。針對會展業的各項業務,統籌分析,科學化管理,設計一套合理的管理系統,並且對應用開發中的一些技術進行介紹研究,這也是本文的主要工作。The seperation of owner ' s rights and management ' s rights leads to the economy responsibility. the owners of property need to direct how is going with the economy responsibility by managements. at the same time, managements need to release it, as a result. auditing comes into being. but both the owners and managements are just pursuing maximum effect of themselves. agent cost comes from it. how to deal with the agent cost becomes the most important topic of corporate governance. in fact. auditing is one of methods releasing agent cost. one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect
由此可見,審計實質是代理成本中的監督成本,是降低代理成本的重要途徑。因此,審計(包括內部審計和外部審計)執行的效果,是公司治理理論和實務中需要研究的重點問題,而公司治理的完善程度也會反過來影響審計的獨立性和審計的效果。伴隨著受託財務責任發展為受託管理責任,與財務審計相對應的管理審計產生了。To do this, we need to implement strategic plan, to apply the modern information technology ( especially enterprise resource planning ), to form enterprise " s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv & means. this thesis bend itself to study theory & means of strategic management accounting. the thesis expounds
這種企業管理決策支持系統作用的發揮取決於它的方法是否能被真正應用到實踐中去,這需要企業戰略的規劃實施、現代信息技術的應用(特別是erp的引進) ,企業文化的建設、管理會計人員素質提高等諸多方面的支持,當然其前提是解決戰略管理會計理論與方法體系的建立問題。Certainly, to chinese enterprises when entering into wto, it is active to study business management and management accounting
當然,對于加入wto以後的我國企業而言,研究企業管理、管理會計問題有著一定的現實意義。Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task
通過對質量成本損失源的分層歸集,找出質量成本損失的關鍵因素,提出了如何進行質量整改,降低質量成本,提高項目的經濟效益;通過分析質量成本損失的位置,明確質量成本損失的責任,從而預防質量問題的發生,把握質量成本管理的重點;通過設立質量成本管理的科目,藉助管理會計的有關技術方法,對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises
作者從比較法的角度,闡述了企業託管的一般理論,揭示了目前我國國有企業託管的現狀及問題,為建立和完善我國國有企業託管體系提出一些新觀點和新思路,對國有企業託管中的財務會計問題,包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析,並在此基礎上結合正圓?維豐的託管財務實踐,認為企業託管能夠直接進行企業財產權的重組,適合我國國有企業的現實選擇,是一種有效的國有企業改革方式。Briefly analysis question of using administrative accounting
淺析管理會計在應用中存在的問題Some questions in the application of administrative accounting
淺談管理會計在應用中的若干問題When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc
企業集團在充分利用財務集中管理優勢時,既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立,又要注重解決財務集中管理在實際操作中存在的問題與不足,即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。Image relates to the planning, creation and management of the visual identity of the games, as well as coordinating design issues for all areas of the olympic games
形象系指奧運會視覺特徵的計劃、創作和管理,以及奧運會各領域形象設計問題的協調。Consideration about some fundamental problems of moderm management accounting
對現代管理會計若干基本問題的思考Capitalising on the medical expertise from cuhk and the service - orientated management of a healthcare company, a state - of - the - art diabetes management and education centre will open to provide alternative, affordable and convenient health care plans to high risk individuals, helping them manage their risk profiles, adjust their lifestyles, handle their emotions and if necessary, use appropriate medications to promote their well being and prevent deterioration of the killing disease
新的糖尿及內分泌專科中心利用中大專業醫療人員和保健護理公司的優秀服務管理,為糖尿病患者及高危人士提供多一個選擇、價錢合理和方便的護理計劃,該中心會幫助病者評估風險、調適生活模式、處理情緒問題,以及在適當時候提供藥物治療,以促進病人的健康和預防病情惡化。分享友人