关于进一步完善会计委派制的思考

会计委派制试点工作已取得了初步成效,但还存在许多问题,实行有限度的会计委派制无论在理论上还是实践上都是一种更加完善的办法。     

案件诉讼中涉及所有者权益的鉴定

以司法会计鉴定为视角,通过对各种案件诉讼中涉及所有者权益问题的鉴定目的进行辨析,分别从涉及所有者权益构成的鉴定和总额的鉴定两方面来阐释,从而对其鉴定意见提出合理的表述。     

The New Asian Fusion

正China’s two silk roads help forge closer cooperation among CICA members By Li Xin It is now unquestionable that the Asia-Pacific region is becoming the global economic center of the 21st century,currently accounting for 57 percent of global GDP.However,severe security problems remain a challenge,resulting in the rise of geopolitical wrangling and distrust within the region.The Korean Peninsula     

China's CSR on the Global Market Fast Track——An Interview with Xu Zongxiang,vice president of China South Locomotive & Rolling Stock Corporation Limited(CSR)

正IN mid-December,the last round of procurements of tramcars and subway trains in China’s mainland for 2013 was completed alongside the release of the bid result for trains for the northern extension of Shanghai Metro’s Line 11.China South LocomotiveRolling Stock Corporation Limited(CSR),the larg-     

Private Business Boosts China＇s Economic Development

正SINCE the policy of reform and opening-up in 1978,China has traveled a course of high-speed development on its way to becoming the economic power it is today.In 2013,as the world’s second largest economy,China not only ranked second in receiving foreign     

Is China Losing its Appeal to Foreign Capital?

正CHINA,as an emerging economy,has experienced slowing economic growth since 2013.For the fi rst eight months of 2014,foreign direct investment(FDI)into non-financial sectors edged down 1.8percent from the same period in 2013.Certain domestic and overseas media have come to the conclusion that the frenzied infl ux of foreign capital into China is cooling down.But     

从国际视角看会计欺诈的成因和识别对策

随着世界经济的发展,会计欺诈已成为全球性问题。从国际视角出发,研究会计欺诈的成因和识别对策,对于保障投资者合法权益,维护市场的公平公正,提升社会公信力具有重要意义。     

浅议加强会计电算化系统下的内部控制

单位建立电算化会计信息系统后,对如何通过加强内部控制,保证财务数据及会计资料的安全性、保密性提出了更高的要求。要加强电算化系统的内部控制,提高会计核算水平和内部控制的安全性、有效性,必须从内部控制设计需考虑的问题及完善会计电算化系统应加强的措施两方面入手。     

Little Swans with Luxette and Loved Boy Pudding: Changing Fashions in Cookery Books

Cookery books are far from simple things: alongside the recipes we may find narrative, memoir, science, history, politics, travelogue and anthropology. The cookery book also reveals in a profoundly naked form the anxieties and paranoias of its precise historical moment. So the glamorous cookery books of the years between the wars try to persuade the newly servantless middle-class woman that the cooking she must now do herself is a creative and fashionable activity. And the postwar British, sick of the limited stodge of their still-rationed diet, clutched Elizabeth David to their collective bosom, unable to taste her pungent dishes, but in thrall to the sun-strewn fantasy of the good life her books offered. From Mrs Beeton, offering the mid-Victorian mistress of the house the instructions and routines she needed to hide the mechanisms of the domestic machine, to the potent contemporary fantasy of the Mediterranean peasant and his fabulously healthy lifestyle, Humble interrogates the cookery books of the last 150 years, asking what they can tell us about how changing attitudes to class, gender and domesticity intersect with the culture of food.