management accounting system 中文意思是什麼
management accounting system
解釋
管理會計制度- management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
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The core problem discussed in this paper is how to design a multi - book accounting system to satisfy the requirements of accounting, reporting and internal management in group companies of various industries listed abroad
那麼，如何設計滿足多行業、海外上市的集團企業核算、報告及內部管理需求的多賬薄核算系統，是本文討論的核心問題。 -
However, with the enlargement of enterprises in scale, with the diversification of business activities and with the improvement in the internal management, the single - book accounting system is far from good for accounting, reporting and internal management
但是，隨著企業規模的擴大、經營活動的多樣化及內部管理水平的提高，單一賬簿會計核算體系已遠遠不能滿足企業核算、報告及內部管理的需求。 -
Strategic management accounting is not the branch of management accounting, which keeps the character and function of management accounting, provide information for decision making and to be brainman for strategic decision. the functions of backup system for management decision depend on that means are applied into practice or not
戰略管理會計的引入與應用是整個時代發展的推動下管理會計的發展趨勢，而非管理會計的分支，它保持了管理會計的性質和職能，仍要為企業管理者提供決策支持信息，發揮戰略決策參謀作用。 -
On informatization, create management information system to collect car fare ; perfect the inner control about intranet accounting system. fourth, create inner budget system
在信息化方面，對于「收」而言，要創建交通費收信息管理系統；對于「支」而言，要完善對網路會計系統內部控制。 -
2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。 -
Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business
提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。 -
Centralized accounting system is a new kind of management system of accountant. the internal control theory concludes internal check. internal control and internal control structure
內部控制理論主要包括內部牽制、內部控制和內部控制結構，本文所指的是內部控制結構。 -
Part iii : the first countermeasure : centralized accounting system centralized accounting system is. a new kind of management system of accountant, strengthens accounting supervision, affecting the following internal control system
這樣以來，會計記錄和出納業務就相分離，解決了目前財務管理中所存在的由核算帶來的會計監督問題。 -
Centralized accounting system is a new accounting form which need deal with some relations and adhere to some principles. part iv : the second countermeasure : internal control system internal control system the base of strengthening financial management, is the major project in this paper. asset internal control is the focal point of internal controls, at the same time, the other items of financial management need corresponding internal controls
作為一種新型的會計核算組織形式和會計人員組織形式，財會集中核算制在實際的操作中會遇到一些新的問題，這就要求鄉鎮畜牧獸醫站在執行財會集中核算制時，要正確處理一些關系，堅持幾個原則性問題，保財會集中核算仍保持各鄉鎮畜牧獸醫站的財務隸屬關系不變，資金使用權不變，支出審批權不變。 -
With china ' s entry into the wto, pangang ( group ) corporation ’ s leaderships recognized the need to seize opportunities and meet the challenge of economic globalization, the introduction of advanced management ideas and means to transform the traditional enterprises, and establish pangang ( group ) corporation financial management information system, and achieve financial centralized management, a financial settlement, accounting, budget, control, analysis integration of financial management information platform and the progressive realization of financial and business ’ s integration in the future, at last ultimate pangang ( group ) corporatio ’ s achievement of a comprehensive information technology
隨著中國加入wto ，攀鋼公司領導認識到必須抓住機遇、應對經濟全球化的挑戰，引進先進的管理思想和手段來改造傳統企業，建立攀鋼（集團）公司財務管理信息系統，實現財務集中管理，形成財務結算、核算、預算、控制、分析一體化的財務管理信息平臺，並在今後逐步實現財務業務一體化，最終實現攀鋼全面信息化。 -
This paper from the examination agency modern enterprise system, the accounting information distortion analysis of the causes, and on this basis, discussion on management accounting information distortion countermeasures
本文從試從現代企業委託代理制出發，對會計信息失真的原因進行分析，並在此基礎上，探討治理會計信息失真的對策措施。 -
To methods of financial management, impc should use quantity prediction, should build system of overall budget, especially budget analysis and feedback system, should establish financial management control system. then impc should change its financial organization structure. the financial management division and the accounting division are different
由於採用了重流程而不重職能的原則和模塊式設計，使得本文設計出的系統更易於實現和維護，避免了同類項目中模塊功能重疊、交互處理能力差、信息共享程度低、易受組織功能變動影響的缺點。 -
This thesis focuses on integrated billing and accounting system design for ip service, designed for isp ( internet service provider ) and ipt ( ip telephone ) services. this system, having high real - time performance, powerful security and ras ( reliability availability and service ), can realize user authentication, billing, management, accounting, reporting, settlement, and other functionalities
該系統定位於網路運營商網際網路接入（ isp ）和ip電話（ ipt ）業務應用，實現對用戶的接入認證、計費、用戶管理、帳務，以及面向運營商的報表、結算等應用。 -
The writer proposes that the general demand should be satisfied in general reporting model and that the special demand should be satisfied in economic transaction reporting model. in the general reporting model, the writer designs a new information system. the system merges the financial accounting system and the management accounting system
筆者設想，對利益相關者的共同信息需求用通用財務報告模式提供，對利益相關者的特殊信息需求用經濟事項報告模式提供，在報告系統上將財務會計與管理會計整合成一個系統。 -
The duties of treasury accountants and accounting officers are therefore wide - ranging and interesting, covering areas in financial accounting, cost and management accounting, system development, internal audit, investigatory accounting and loanfund management
故此，他們的工作范圍廣泛，包括財務會計、成本及管理會計、系統發展、內部稽核、會計調查工作、貸款或基金管理等等。 -
A treasury accountant is mainly deployed on managing the accounting division of a department, or performing professional duties such as financial accounting, cost and management accounting, system development, internal audit, investigatory accounting and loanfund management
主要負責管理政府部門的會計分部，或執行專業會計工作，如財務會計、成本及管理會計、系統發展、內部稽核、會計調查工作及貸款基金管理。 -
For the reason of validity to our research, we review the previous literatures and theories in different chapters. in chapter 2 and 3, we introduce the main issues of contingency theory and overview the literatures of management accounting system and management control system which based on contingency theory
第二章、第三章是理解本文的理論基礎，主要介紹了與本文相關的權變理論的核心觀點，並討論了基於權變理論的管理會計系統與管理控制系統的研究文獻，對一些重要觀點進行了總結。 -
The design and application of management accounting system plays a vital role in reducing greatly an enterprise ' s organization cost, and the overall budget management is just core of this system
而企業管理會計系統的設計和利用，對降低企業的組織成本起著至關重要的作用，全面預算管理正是這一系統設計的核心。 -
As enterprises changing their emphasis into strategic management, strategic management accounting will change conventional management accounting system certainly, and became the main stream of the development of management accounting
隨著企業對戰略管理的不斷重視，戰略管理會計必將改變傳統管理會計的體系，成為管理會計發展的必然趨勢 -
Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting
本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
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