Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. T...Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.展开更多
Nowadays,the impact of emerging social media on the accounting is still a relatively new field and none of the existing research has explored the correlation among the public attitude towards social media,official acc...Nowadays,the impact of emerging social media on the accounting is still a relatively new field and none of the existing research has explored the correlation among the public attitude towards social media,official accounting attitude and the performance of the stock prices of listed firms.U sing the state-of-the-art sentiment analysis tool and 25 public companies'dataset from Yahoo Finance,the correlations among the company's stock price,sentiment in twitter and sentiment in earnings report are quantitatively studied in this paper.Hypothesis testing is used to infer the result of two proposed hypotheses on the sample data.The results demonstrate that(1)there is a significant negative correlation between company's stock price and sentiment in its corresponding earnings reports,and(2)there is no statistical significance for the correlation between company's stock price and sentiment in its corresponding Twitter data.展开更多
The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources ac...The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China ’s reality, to develop economy, and to flourish enterprises, we must combine it with our country’s reality. Study and improve our accounting theories of human r esources, embody the essential contents of stressing knowledge, respecting perso nnel in the design of our present system, and stimulate fundamentally motivation of the work force.展开更多
The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplas...The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.展开更多
fter approved by the State Council,the Ministry of Finance issued Accounting Standards for Business Enterprises on November 30,1992,which will become effective as of July 1,1993,These standards are applicaple to all e...fter approved by the State Council,the Ministry of Finance issued Accounting Standards for Business Enterprises on November 30,1992,which will become effective as of July 1,1993,These standards are applicaple to all enterprises established within the territory of the People’s Republic of China and Chinese enterprises established outside the territory of the People’s Republic of Chian.In order to make the ASBE understood easily,especially for those accounting staff in enterprises with foreign investement,enterprises involved in foreign trade,financial institutions,Chinese enterprises estabished outside the territory of the People’s Republic of China,etc.to engage in accounting operations and those foreign investors to have a better understanting of Chinese accounting policies,here we present the ASBE in English version and Japanese version ny four issues respectively.展开更多
(Follow the Third Issue)CHAPTER IV LIABILITIESArticle 34.A liability is debt borne by an enterprise,measurable by money value,which will be paid to a credi-tor using assets,or services.Article 35.Liabilities are gen-e...(Follow the Third Issue)CHAPTER IV LIABILITIESArticle 34.A liability is debt borne by an enterprise,measurable by money value,which will be paid to a credi-tor using assets,or services.Article 35.Liabilities are gen-erally classified into current liabili-ties and long-term liabilities.Article 36.Current liabilities refer to the debts which should be paid off within a year or an oper-ating cycle longer than a year,in-cluding short-term loans payable,展开更多
A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and opt...A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.展开更多
Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are liste...Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are listed in business administration firstlevel discipline in the category of management,as the secondary discipline or professional.This paper argues that requirements are met now toset up the first level discipline of accounting professional(or class),and the three secondary discipline(or major):the accounting,financialmanagement,auditing,should be included into accounting first level discipline(or classes).Then,accounting will become first level disciplineparalleling with business administration first level.展开更多
Since the publication of "Everything about Arithematic, Geometry and proportion", written by Luca Paciolo, 1494, it had been for 500 years. During this period double-entry booking established by Luca Paciolo...Since the publication of "Everything about Arithematic, Geometry and proportion", written by Luca Paciolo, 1494, it had been for 500 years. During this period double-entry booking established by Luca Paciolo promotes greatly accounting practice and social economy. Since the western booking introduced from Japan in the late of Qing Dynasty, the double—entry booking also展开更多
China has a long history in accounting. The calculating and recording as accounting begun as far as with the middle or late period of the Old Stone Age. Accounting characters appeared in China and had an initial scale...China has a long history in accounting. The calculating and recording as accounting begun as far as with the middle or late period of the Old Stone Age. Accounting characters appeared in China and had an initial scale during the period of B.C. 1100 to B.C. 250 when the Sizhou Dynasty and the Spring and Fall Battling states existed. "Accounting" was called for the first time in China during the periods of the Sizhou and the Spring and Fall Battling states. While展开更多
Ⅰ 1994 is a commemorable year for accounting aca demies and practitioners all over the world. They hold in high esteem to celebrate the 500th anniversary of the publication of L. Pacioli’s epoch marking work Particu...Ⅰ 1994 is a commemorable year for accounting aca demies and practitioners all over the world. They hold in high esteem to celebrate the 500th anniversary of the publication of L. Pacioli’s epoch marking work Particularization of Computation and Recordation (Bookkeeping Theory). L. Pacioli has gone down in history as the p(?)oneer in the development of the modern accounting.展开更多
From primitive calculation and recordation times to A. D. 1200’s, Chinese accounting development bad been in the line of world advancement, and its long history is confirmed by accounting historians (Chatfield, 1989....From primitive calculation and recordation times to A. D. 1200’s, Chinese accounting development bad been in the line of world advancement, and its long history is confirmed by accounting historians (Chatfield, 1989. p8). However, in recent history (from 1840 to 1905), while most of the western countries had展开更多
为了城市碳达峰方案的实行和绿色低碳发展,亟须在城市层面上建立精准的碳核算方法,以提供必要的理论依据。采用文献计量的方法,对Web of Science核心合集中近10年发布的城市碳核算相关文献进行可视化分析。通过梳理城市碳核算的研究热点...为了城市碳达峰方案的实行和绿色低碳发展,亟须在城市层面上建立精准的碳核算方法,以提供必要的理论依据。采用文献计量的方法,对Web of Science核心合集中近10年发布的城市碳核算相关文献进行可视化分析。通过梳理城市碳核算的研究热点,提取了常用及新兴的碳核算方法,并构建了时间图谱以探究城市碳核算的发展脉络。由此总结了土地利用类型法、投入产出法、生命周期评价法、排放源核算、模型法5种主流的城市碳核算方法,并进一步分析各种方法的优缺点和可行性。除了生命周期评价法外,其余方法均可直接应用于城市碳核算。此外,针对性地指出了城市碳核算发展过程中面临的主要问题,包括核算的不完整性、清单数据的准确性不足、对模型驱动因素间联系性的忽视,以及在小尺度城市研究方面的缺失。研究发现,单一的城市碳核算方法难以全面准确地计算城市碳排放量。因此,综合运用多种核算方法,并结合遥感、智能平台等新技术,有助于提升城市碳核算的精确度,为城市碳核算的未来发展指明新的研究方向。展开更多
基金The Stage Achievement of the Item "Theory and Policy Research on Building A New Socialist Countryside"in Heilongjiang Philosophy and Social Service Research Base (Economic of Agricultural and Rural Area) (05zd001)
文摘Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.
文摘Nowadays,the impact of emerging social media on the accounting is still a relatively new field and none of the existing research has explored the correlation among the public attitude towards social media,official accounting attitude and the performance of the stock prices of listed firms.U sing the state-of-the-art sentiment analysis tool and 25 public companies'dataset from Yahoo Finance,the correlations among the company's stock price,sentiment in twitter and sentiment in earnings report are quantitatively studied in this paper.Hypothesis testing is used to infer the result of two proposed hypotheses on the sample data.The results demonstrate that(1)there is a significant negative correlation between company's stock price and sentiment in its corresponding earnings reports,and(2)there is no statistical significance for the correlation between company's stock price and sentiment in its corresponding Twitter data.
文摘The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China ’s reality, to develop economy, and to flourish enterprises, we must combine it with our country’s reality. Study and improve our accounting theories of human r esources, embody the essential contents of stressing knowledge, respecting perso nnel in the design of our present system, and stimulate fundamentally motivation of the work force.
基金Supported by National Social Science Fund(07BZX062)
文摘The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.
文摘fter approved by the State Council,the Ministry of Finance issued Accounting Standards for Business Enterprises on November 30,1992,which will become effective as of July 1,1993,These standards are applicaple to all enterprises established within the territory of the People’s Republic of China and Chinese enterprises established outside the territory of the People’s Republic of Chian.In order to make the ASBE understood easily,especially for those accounting staff in enterprises with foreign investement,enterprises involved in foreign trade,financial institutions,Chinese enterprises estabished outside the territory of the People’s Republic of China,etc.to engage in accounting operations and those foreign investors to have a better understanting of Chinese accounting policies,here we present the ASBE in English version and Japanese version ny four issues respectively.
文摘(Follow the Third Issue)CHAPTER IV LIABILITIESArticle 34.A liability is debt borne by an enterprise,measurable by money value,which will be paid to a credi-tor using assets,or services.Article 35.Liabilities are gen-erally classified into current liabili-ties and long-term liabilities.Article 36.Current liabilities refer to the debts which should be paid off within a year or an oper-ating cycle longer than a year,in-cluding short-term loans payable,
基金supported by the National Natural Science Foundation of China(72471067,72431011,72471238,72231011,62303474,72301286)the Fundamental Research Funds for the Provincial Universities of Zhejiang(GK239909299001-010).
文摘A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.
文摘Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are listed in business administration firstlevel discipline in the category of management,as the secondary discipline or professional.This paper argues that requirements are met now toset up the first level discipline of accounting professional(or class),and the three secondary discipline(or major):the accounting,financialmanagement,auditing,should be included into accounting first level discipline(or classes).Then,accounting will become first level disciplineparalleling with business administration first level.
文摘Since the publication of "Everything about Arithematic, Geometry and proportion", written by Luca Paciolo, 1494, it had been for 500 years. During this period double-entry booking established by Luca Paciolo promotes greatly accounting practice and social economy. Since the western booking introduced from Japan in the late of Qing Dynasty, the double—entry booking also
文摘China has a long history in accounting. The calculating and recording as accounting begun as far as with the middle or late period of the Old Stone Age. Accounting characters appeared in China and had an initial scale during the period of B.C. 1100 to B.C. 250 when the Sizhou Dynasty and the Spring and Fall Battling states existed. "Accounting" was called for the first time in China during the periods of the Sizhou and the Spring and Fall Battling states. While
文摘Ⅰ 1994 is a commemorable year for accounting aca demies and practitioners all over the world. They hold in high esteem to celebrate the 500th anniversary of the publication of L. Pacioli’s epoch marking work Particularization of Computation and Recordation (Bookkeeping Theory). L. Pacioli has gone down in history as the p(?)oneer in the development of the modern accounting.
文摘From primitive calculation and recordation times to A. D. 1200’s, Chinese accounting development bad been in the line of world advancement, and its long history is confirmed by accounting historians (Chatfield, 1989. p8). However, in recent history (from 1840 to 1905), while most of the western countries had
文摘为了城市碳达峰方案的实行和绿色低碳发展,亟须在城市层面上建立精准的碳核算方法,以提供必要的理论依据。采用文献计量的方法,对Web of Science核心合集中近10年发布的城市碳核算相关文献进行可视化分析。通过梳理城市碳核算的研究热点,提取了常用及新兴的碳核算方法,并构建了时间图谱以探究城市碳核算的发展脉络。由此总结了土地利用类型法、投入产出法、生命周期评价法、排放源核算、模型法5种主流的城市碳核算方法,并进一步分析各种方法的优缺点和可行性。除了生命周期评价法外,其余方法均可直接应用于城市碳核算。此外,针对性地指出了城市碳核算发展过程中面临的主要问题,包括核算的不完整性、清单数据的准确性不足、对模型驱动因素间联系性的忽视,以及在小尺度城市研究方面的缺失。研究发现,单一的城市碳核算方法难以全面准确地计算城市碳排放量。因此,综合运用多种核算方法,并结合遥感、智能平台等新技术,有助于提升城市碳核算的精确度,为城市碳核算的未来发展指明新的研究方向。
