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网络管理会计:信息经济下的企业管理会计 被引量:11
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作者 许金叶 袁树民 《会计之友》 北大核心 2011年第21期58-61,共4页
文章在分析信息经济对企业经济行为影响的基础上,指出网络信息技术给企业管理会计所带来的革命性变化。管理会计工作目标、工作主体、工作服务对象、工作内容的变化,以及工作对象等都发生了改变。随之,文章提出信息经济下企业网络管理... 文章在分析信息经济对企业经济行为影响的基础上,指出网络信息技术给企业管理会计所带来的革命性变化。管理会计工作目标、工作主体、工作服务对象、工作内容的变化,以及工作对象等都发生了改变。随之,文章提出信息经济下企业网络管理会计的框架体系。 展开更多
关键词 网络管理会计(Web MANAGEMENT Accounting) 信息经济 企业管理会计
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Disentangling the factors that contribute to variation in forest biomass increments in the mid-subtropical forests of China 被引量:5
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作者 Yin Ren Shanshan Chen +5 位作者 Xiaohua Wei Weimin Xi Yunjian Luo Xiaodong Song Shudi Zuo Yusheng Yang 《Journal of Forestry Research》 SCIE CAS CSCD 2016年第4期919-930,共12页
Mid-subtropical forests are the main vegetation type of global terrestrial biomes, and are critical for maintaining the global carbon balance. However, estimates of forest biomass increment in mid-subtropical forests ... Mid-subtropical forests are the main vegetation type of global terrestrial biomes, and are critical for maintaining the global carbon balance. However, estimates of forest biomass increment in mid-subtropical forests remain highly uncertain. It is critically important to determine the relative importance of different biotic and abiotic factors between plants and soil, particularly with respect to their influence on plant regrowth. Consequently,it is necessary to quantitatively characterize the dynamicspatiotemporal distribution of forest carbon sinks at a regional scale. This study used a large, long-term dataset in a boosted regression tree(BRT) model to determine the major components that quantitatively control forest biomass increments in a mid-subtropical forested region(Wuyishan National Nature Reserve, China). Long-term,stand-level data were used to derive the forest biomass increment, with the BRT model being applied to quantify the relative contributions of various biotic and abiotic variables to forest biomass increment. Our data show that total biomass(t) increased from 4.62 9 106 to 5.30 9 106 t between 1988 and 2010, and that the mean biomass increased from 80.19 ± 0.39 t ha-1(mean ± standard error) to 94.33 ± 0.41 t ha-1in the study region. The major factors that controlled biomass(in decreasing order of importance) were the stand, topography, and soil. Stand density was initially the most important stand factor, while elevation was the most important topographic factor. Soil factors were important for forest biomass increment but have a much weaker influence compared to the other two controlling factors. These results provide baseline information about the practical utility of spatial interpolationmethods for mapping forest biomass increments at regional scales. 展开更多
关键词 biomass forests subtropical stand abiotic Castanopsis increment quantitatively uncertain accounted
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会计语言的嬗变——兼论XBRL的应用分析 被引量:1
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作者 吕晓梅 《会计之友》 北大核心 2012年第10期45-47,共3页
XBRL自2011年以来已经在美国被要求在所有的上市公司强制执行,而且XBRL在中国也被要求按照财政部公布的名单强制执行。从传统意义上的一般目的财务报告,到ERP软件中的财务报告视图,再到依照XBRL编制的财务报告,会计语言发生了一次次的... XBRL自2011年以来已经在美国被要求在所有的上市公司强制执行,而且XBRL在中国也被要求按照财政部公布的名单强制执行。从传统意义上的一般目的财务报告,到ERP软件中的财务报告视图,再到依照XBRL编制的财务报告,会计语言发生了一次次的嬗变。会计报告的生成方式、会计报告的媒介、会计报告的格式乃至会计报告的标准都发生了巨大的变化,文章以会计语言的变迁为主线,阐述了会计语言变迁的环境、动因以及影响,并就当前XBRL的深入应用提出了相应的意见。 展开更多
关键词 GPFR EVENT ACCOUNTING ERP XBRL
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网络版军队综合财务管理系统的设计
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作者 白云 白振兴 +1 位作者 周锦鹏 陈继成 《现代电子技术》 2003年第12期31-33,共3页
ACCOUNT系统是高度集成化的新一代网络版军队财务软件 ,本文详细论述了 ACCOUNT系统软件、硬件平台组成 ,网络的拓扑结构与功能、特点 ;
关键词 ACCOUNT 综合管理系统 客户/服务器模式 网络拓扑结构 网络版军队财务软件
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财务会计学仿真教学模式探讨
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作者 雷中浩 《宁波教育学院学报》 2010年第6期18-20,共3页
从目前财务会计学课程教学的实际来看,理论学习与实践操作相结合的仿真教学模式有利于改善教学效果。探讨仿真教学模式的做法及采用仿真教学模式的注意事项。
关键词 财务会计学 仿真教学模式 FINANCIAL ACCOUNTING 改善教学效果 学习与实践 注意事项 课程教学 操作相 理论
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On Significance of Cross-cultural Communication in International Business-Specified on Accounting Internationalization
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作者 刘洁 《英语广场(学术研究)》 2011年第Z4期120-122,126,共4页
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,... There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization. 展开更多
关键词 ACCOUNTING INTERNATIONALIZATION CROSS-CULTURAL COMMUNICATION measures improvement
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从新会计准则视角看商业银行内部控制的完善
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作者 卢传锋 《湖北经济学院学报》 2010年第6期28-33,共6页
财政部颁布的新会计准则对商业银行影响很大。这种影响不仅涉及商业银行的业务处理流程,还涉及相关的内部控制。针对新准则完善商业银行内部控制的思路有以下几方面:有计划、分步骤完善商业银行自身信息与沟通机制;改革监管方式与内容,... 财政部颁布的新会计准则对商业银行影响很大。这种影响不仅涉及商业银行的业务处理流程,还涉及相关的内部控制。针对新准则完善商业银行内部控制的思路有以下几方面:有计划、分步骤完善商业银行自身信息与沟通机制;改革监管方式与内容,完善监督检查机制;完善风险识别与控制制度;规范控制活动;优化控制环境。 展开更多
关键词 新会计准则 视角 商业银行内部控制 Control Improve ACCOUNTING Standards New 业务处理流程 监督检查机制 方式与内容 控制制度 控制活动 沟通机制 风险识别 新准则 分步骤 财政部 信息 思路 监管
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An Empirical Study on the Students' Motivation and Attitudes Who Take Esp Optional Courses
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作者 马建俊 《海外英语》 2011年第13期79-85,共7页
The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and ... The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and attitude toward this course so as to teach the course well.Therefore,by means of questionnaire survey on the students' motivation and attitudes who took accounting English in M University as their elective course during the next term in 2009,and through qualitative study,such as interviews,diary and classroom observation on the accounting English choosers in the next term in 2010,some conclusions are discovered that there are about 4 factors and 3 variables among the students' motivations,and their attitudes toward this course is positive in general.Both accounting and English are their learning targets,and oral English and translation are their favors.The combination of blackboard-writing and multimedia technology is preferred than any of the other single teaching models.But the shortage of class hours and the lack of systematic arrangement also affect the students' motivation and their learning efficiency. 展开更多
关键词 ESP ACCOUNTING English LEARNING MOTIVATION LEARNING attitude factor analysis
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试论我国工业化趋势的新特点
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作者 张晨强 《城市研究》 1995年第4X期35-41,共7页
试论我国工业化趋势的新特点张晨强一、我国经济发展的轨迹建国以来,我国经济发展经历了两个阶段。第一阶段即1979年以前,我国经济发展主要是为了减轻外部压力,增强独立自主的能力,国家的经济发展政策主要是向重工业方向倾斜,... 试论我国工业化趋势的新特点张晨强一、我国经济发展的轨迹建国以来,我国经济发展经历了两个阶段。第一阶段即1979年以前,我国经济发展主要是为了减轻外部压力,增强独立自主的能力,国家的经济发展政策主要是向重工业方向倾斜,为保证重工业的优先发展,将居民的消... 展开更多
关键词 RAW COAL method of COST ACCOUNTING metwork analysisFree WORDS COST control unfavourable BALANCE favourablebalance self-adaptable algorithm
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Carbon emission reduction accounting method for a CCUS-EOR project 被引量:5
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作者 WANG Fang LIAO Guangzhi +3 位作者 SU Chunmei WANG Feng MA Jianguo YANG Yongzhi 《Petroleum Exploration and Development》 SCIE 2023年第4期989-1000,共12页
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ... It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects. 展开更多
关键词 CCUS-EOR carbon emission accounting accounting boundary baseline emission
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Privacy Protection for Blockchains with Account and Multi-Asset Model 被引量:3
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作者 Donghui Ding Kang Li +3 位作者 Linpeng Jia Zhongcheng Li Jun Li Yi Sun 《China Communications》 SCIE CSCD 2019年第6期69-79,共11页
The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the ze... The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the zero-knowledge proof algorithm conceals most of the private information in a transaction,while participants of the blockchain can validate this transaction without the private information.However,current schemes are only aimed at blockchains with the UTXO model,and only one type of assets circulates on these blockchains.Based on the zero-knowledge proof algorithm,this paper proposes a privacy protection scheme for blockchains that use the account and multi-asset model.We design the transaction structure,anonymous addresses and anonymous asset metadata,and also propose the methods of the asset transfer and double-spending detection.The zk-SNARKs algorithm is used to generate and to verify the zero-knowledge proof.And finally,we conduct the experiments to evaluate our scheme. 展开更多
关键词 blockchain privacy protection ZERO-KNOWLEDGE PROOF algorithm ACCOUNT and multi-asset MODEL
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Valuation of forest carbon sinks in China within the framework of the system of national accounts 被引量:3
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作者 Ying Zhang Jiancheng Chen +1 位作者 Mingxing Hu Armin Offer 《Journal of Forestry Research》 SCIE CAS CSCD 2016年第6期1321-1328,共8页
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national... To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge. 展开更多
关键词 Carbon sequestration market China Economic development System of national accounts VALUATION
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Genetic diversity in two threatened species in Vietnam:Taxus chinensis and Taxus wallichiana 被引量:4
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作者 Dinh Duy Vu Thi Tuyet Xuan Bui +5 位作者 Minh Tam Nguyen Dinh Giap Vu Minh Duc Nguyen Van Thang Bui Xiaohua Huang Yi Zhang 《Journal of Forestry Research》 SCIE CAS CSCD 2017年第2期265-272,共8页
Taxus chinensis and T. wallichiana in have been threatened in their distribution areas in recent decades because of their over-exploitation and reduction and destruction of native habitats. Determining the genetic div... Taxus chinensis and T. wallichiana in have been threatened in their distribution areas in recent decades because of their over-exploitation and reduction and destruction of native habitats. Determining the genetic diversity in populations of the two species will provide guidelines for their protection and preservation. Two hundred and fifteen trees from six populations of T. chinensis and150 sampled trees of T. wallichiana were sampled. Six microsatellite primer pairs selected from 16 primer pairs were used to investigate genetic variation at the population and species levels. Five yielded polymorphic alleles, and among the 13 putative alleles amplified, 11 were polymorphic(accounting for 76.33 %).Shannon's information index(I) and percentage of polymorphic bands(PPB)(I = 0.202 and PPB = 67.22 % for T. chinensis; I = 0.217 and PPB = 65.03 % for T. wallichiana). Both species had low levels of genetic diversity(mean Ho= 0.107, He= 0.121 for T. chinensis; Ho= 0.095, He= 0.109 for T. wallichiana). Genetic differentiation among populations was higher(FST= 0.189) for T. chinensis and lower(0.156) for T.wallichiana, indicating limited gene flow(Nm) among populations for T. chinensis(0.68) and T. wallichiana(0.65).Variation among individuals of T. chinensis was 63.59 and73.12 % for T. wallichiana. Thus, the threatened status of the two conifers is related to a lack of genetic diversity. All populations are isolated in small forest remnants. An ex situ conservation site should be established with a new population for these species that comprises all the genetic groups for the best chance to improve their fitness under environmental stresses. 展开更多
关键词 Taxus populations alleles polymorphic microsatellite Vietnam primer accounting putative destruction
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Study on Accounting Principle and Method of Activity-Based Costing of CIMS Enterprises in China 被引量:1
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作者 丁日佳 杜爱静 +1 位作者 强桂英 王立杰 《International Journal of Mining Science and Technology》 SCIE EI 2000年第2期26-29,共4页
关键词 of CIMS Enterprises in China and Method of Activity-Based Costing Study on Accounting Principle CIMS ACTIVITY
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Development of monitoring and assessment of forest biomass and carbon storage in China 被引量:1
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作者 Wei-Sheng Zeng 《Forest Ecosystems》 SCIE CAS CSCD 2015年第1期1-10,共10页
Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomas... Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomass and carbon storage in China is important for promoting the evaluation of forest carbon sequestration capacity of China.The author conducts a systematic analysis of domestic publications addressing"monitoring and assessment of forest biomass and carbon storage"in order to understand the development trends,describes the brief history through three stages,and gives the situation of new development.Towards the end of the 20th century,a large number of papers on biomass and productivity of the major forest types in China had been published,covering the exploration and efforts of more than 20 years,while investigations into assessment of forest carbon storage had barely begun.Based on the data of the 7th and 8th National Forest Inventories,forest biomass and carbon storage of the entire country were assessed using individual tree biomass models and carbon conversion factors of major tree species,both previously published and newly developed.Accompanying the implementation of the 8th National Forest Inventory,a program of individual tree biomass modeling for major tree species in China was carried out simultaneously.By means of thematic research on classification of modeling populations,as well as procedures for collecting samples and methodology for biomass modeling,two technical regulations on sample collection and model construction were published as ministerial standards for application.Requests for approval of individual tree biomass models and carbon accounting parameters of major tree species have been issued for approval as ministerial standards.With the improvement of biomass models and carbon accounting parameters,thematic assessment of forest biomass and carbon storage will be gradually changed into a general monitoring of forest biomass and carbon storage,in order to realize their dynamic monitoring in national forest inventories.Strengthening the analysis and assessment of spatial distribution patterns of forest biomass and carbon storage through application of remote sensing techniques and geostatistical approaches will also be one of the major directions of development in the near future. 展开更多
关键词 Biomass models Carbon accounting parameters Biomass conversion factor Root-to-shoot ratio Carbon storage
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A Study of Accounting English from the Perspective of Function Plus Loyalty Theory
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作者 王航 《海外英语》 2014年第21期177-178,共2页
In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper... In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English. 展开更多
关键词 ACCOUNTING ENGLISH FUNCTION PLUS LOYALTY THEORY th
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An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry
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作者 靳珊 《海外英语》 2017年第20期244-247,共4页
The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, fi... The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market. 展开更多
关键词 REORGANIZATION the Big Four Accounting Industry Structure Mergers History Audit Firms
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Regional trauma system development in Shenzhen,China:an 8-year journey
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作者 Gui-Xi Zhang Gilberto Ka Kit Leung +6 位作者 Chung Mau Lo Richard Kwong-Yin Lo John Wong Ronald V. Maier Eileen M.Bulger Joe King Man Fan Xiao-Bing Fu 《Military Medical Research》 SCIE CSCD 2022年第3期385-386,共2页
Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total popula... Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total population of approximately 20 million, and from 2010 to 2017, both emergency medical services and the total number of trauma patients increased, with trauma accounting for 47.0% and 38.4% of all patients in 2010 and 2017, respectively[2,3]. This report describes the efforts to implement programs and establish a trauma system in Shenzhen, China. 展开更多
关键词 system SERVICES ACCOUNTING
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Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises
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作者 Wang Lin 《Petroleum Science》 SCIE CAS CSCD 2006年第4期67-69,共3页
Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profi... Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis. 展开更多
关键词 Accounting standards for oil and gas energy-related profit group accounting standard
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Applied Energy(英国)
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作者 侯恩哲 《建筑节能》 CAS 2015年第12期35-35,共1页
http://www.sciencedirect.com/science/journal/03062619/159Volume 159,Pages 1-650(1 December 2015)(1)Incorporation of electricity GHG emissions intensity vari ability into building environmental assessment,P62-69,b... http://www.sciencedirect.com/science/journal/03062619/159Volume 159,Pages 1-650(1 December 2015)(1)Incorporation of electricity GHG emissions intensity vari ability into building environmental assessment,P62-69,by Eduard Cubi,Ganesh Doluweera, 展开更多
关键词 ELECTRICITY EMISSIONS Joule APPLIED ENERGY http ACCOUNTING dominated encouraged instead ESTIMATES
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