实质重于形式原则的现实意义

实质重于形式原则是会计核算的一项基本原则,它不仅是马克思主义哲学原理的要求,更是市场经济和知识经济发展的需要。实质重于形式原则在会计实务中得到了广泛的应用:它贯穿会计运行的各个环节;它涉及企业内外部的各种经济事项;它还扩展到了与会计相关的各项业务中。     

会计信息失真的原因及对策

现代社会会计信息失真原因主要在于会计人员自身、单位领导和主管部门以及社会监督三方面.对会计信息失真应实行会计委派制、强化内部管理、完善相应的法律法规及加强社会监督等治理方法.     

中国—东盟会计协调的博弈分析

本文从交易成本的角度,对中国与东盟会计协调的机理进行博弈分析,并在此基础上提出了中国与东盟会计协调的基本路径,目的是通过会计协调达到互利双赢。     

试论会计信息失真的危害、根源和对策

会计信息失真给市场经济的健康发展、现代企业制度的建立健全带来了危害。它主要根源于利益驱使、企业产权制度不明、会计准则运用存在问题和对信息提供者的监督不力。为消除会计信息失真现象,必须建立现代企业制度、完善会计制度和准则、加强企业的内外部监督,以及提高企业会计人员的综合素质。     

When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management

This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal solid waste management sector. Overall, this analysis identifies that financial accounting compliance is influenced by municipal governance forms and structures, and the results further highlight how financial accounting practices might diffuse through local intra-organisational processes. The results emphasise that municipal governance forms and structures are important factors when considering heterogeneous accounting practices in the municipal sector which complement the more conventional analysis of how external institutional, political and economic forces influence accounting choice and compliance.     

浅析会计信息失真的原因

随着改革开放的深入和社会主义市场经济的发展,会计作假问题日益严重。会计信息失真的主要原因有企业经营管理者追求不当利益,会计人员缺乏职业道德,会计准则本身有不当之处,企业没有规范的内部会计管理制度等等。     

The Importance of Blind Forensic Odontology Analyses

Forensic odontology cases examined from 2012 to 2019 at the Defense POW/MIA Accounting Agency (DPAA) laboratory were reviewed. Five cases from World War II and the Korea War were selected. Three of the cases presented involve dental assemblages, which were built by previous analysts. Postmortem radiographic analyses at the DPAA laboratory of these cases were complicated by the use of an older version of a digital x-ray program and the assumption that teeth placed in the parent bone (maxilla and mandible) did not fully articulate due to the presence of debris at their root apices. Conflicting mitochondrial DNA test results for the submitted teeth and previously believed to be parent bone indicated these elements were not from the same individual. The remaining two cases are examples of how knowledge of findings from other disciplines may sway an opinion and could possibly lead to the rendering of erroneous opinions by the forensic odontologist. Having knowledge of previous examinations or results from other scientists, disciplines, and lines of evidence may lead to a bias in findings or opinions. If not careful, even the best-intended scientist may fall victim to a bias in their opinion/analysis. The forensic odontologist should perform all analysis in the blind, not knowing any information which may bias their opinion, and utilize current versions of digital x-ray software available and their tools when performing their examinations.     

刍议会计电算化犯罪及防范对策

随着计算机在会计信息处理中的广泛运用，会计电算化犯罪现象有所凸现。应当充分分析会计电算化犯罪的手段和特点，有针对性地制定遏制对策。     

浅议谨慎性原则在会计核算中的运用

谨慎性原则是会计核算的基本原则之一,在具体的会计核算中具有重要作用。它要求企业对那些预期不能带来未来经济利益流入的项目,不能作为资产来核算和列报。不高估收益,不低估负债和费用。分析企业会计信息时,应该保持谨慎态度,维护会计信息的真实、准确性。     

完善银行会计内部控制，增强抗风险能力

银行会计内部控制是否完善,直接影响商业银行抵御风险的能力,关乎银行的可持续发展。当前银行会计内部控制存在执行不力、评价体系不健全等问题,必须采取有效措施加以完善,将金融风险遏制在萌芽状态。