会计外文文献
会计专业外文文献及译文
外文文献及翻译题目:The Important Of Financial Risk 题目: 财务风险重要性分析The Important Of Financial RiskAbstract：This paper examines the determinants of equity price risk for a large sample of non-financial corporations in the United States from 1964 to 2008. We estimate both structural and reduced form models to examine the endogenous nature of corporate financial characteristics such as total debt, debt maturity, cash holdings, and dividend policy. We find that the observed levels of equity price risk are explained primarily by operating and asset characteristics such as firm age, size, asset tangibility, as well as operating cash flow levels and volatility. In contrast, implied measures of financial risk are generally low and more stable than debt-to-equity ratios. Our measures of financial risk have declined over the last 30 years even as measures of equity volatility (e.g. idiosyncratic risk) have tended to increase. Consequently, documented trends in equity price risk are more than fully accounted for by trends in the riskiness of firms’ assets. Taken together, the results suggest that the typical U.S. firm substantially reduces financial risk by carefully managing financial policies. As a result, residual financial risk now appears negligible relative to underlying economic risk for a typical non-financial firm.Keywords：Capital structure financial risk risk management corporate financeIntroductionThe financial crisis of 2008 has brought significant attention to the effects of financial leverage. There is no doubt that the high levels of debt financing by financial institutions and households significantly contributed to the crisis. Indeed, evidence indicates that excessive leverage orchestrated by major global banks (e.g., through the mortgage lending and collateralized debt obligations) and the so-called “shadow banking system” may be the underlying cause of the recent economic and financial dislocation. Less obvious is the role of financial leverage among nonfinancial firms. To date, problems in the U.S. non-financial sector have been minor compared to the distress in the financial sector despite the seizing of capital markets during the crisis. For example, non-financial bankruptcies have been limited given that the economic decline is the largest since the great depression of the 1930s. In fact, bankruptcy filings of non-financial firms have occurred mostly in U.S. industries (e.g., automotive manufacturing, newspapers, and real estate) that faced fundamental economic pressures prior to the financial crisis. This surprising fact begs the question,。
100篇英文经典文献
share with 各位会计、财务专业的同学...（P.S.读英文期刊绝对是体力活...开读前一定要吃好睡好...）这些是会计学的基础文献，是所有其他文献的参考文献~~~经典文献（The 100 articles with the highest citation index-until 1996）参考：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-7281. Ball, R. an d Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-1781. 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of theDetermination of Accounting Standards”, The Accounting Review, pp. 112-1342. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”,Journal of Accounting and Economics, April, 85-1073.Hopwood A. G., “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society (No.1, 1978) pp. 3-144.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal andCross-Sectional Determinants of Earnings Response Coefficients”, journal ofAccounting & Economics, pp. 143-1815.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock MarketResponse to Accounting Earnings Announcements”, Journal of Accou nting andEconomics, 117-1416.Beaver, W. H., 1968, “The Information Content of Annual EarningsAnnouncements”, journal of Accounting Research, pp. 67-927.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences ofAccounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock PriceBehavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-2769.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8710.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis a nd the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32911.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Associationbetween Unsystematic Security Returns and the Magnitude of Earnings ForecastErrors,” Journa l of Accounting Research, 17, 316-340.12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles ofAccounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-2813.Atiase, R.K., 1985, “Predisclosure Info rmation, Firm Capitalization, and SecurityPrice Behavior Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.ler P., O'Leary T., 1987, “Accounting and the Construction of the GovernablePerson”, Accounting, Organizations and Society, No. 3, pp. 235-26615.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal ofAccounting & Economics, pp.53-8316.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference inMarket-Based Accounting Researc h”, Journal of Accounting Research, Spring, pp.1-4817.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation ofAlternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-8718.Freem an, R. N., 1987, “The Association Between Accounting Earnings and SecurityReturns for Large and Small Firms”, journal of Accounting & Economics, pp.195-22819.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and theInformation Content of Prices with Respect to Earnings”, journal of Accounting & Economics, pp. 111-13820.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content ofSecurity Prices, Journal of Accounting & Economics”, March, pp. 3-2821.Foster G., 1977, “Quar terly Accounting Data: Time-Series Properties andpredictive-Ability Results”, The Accounting Review, pp. 201-23222.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journalof Accounting & Economics, December, pp. 231-25823.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of CostAccounting in theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-17024.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, InformationProduction, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”, journal of Accounting, 48-12925.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of theCorporate Decision to Capitalize Interest”, Journal of Accounting & E conomics, August, pp151-17926.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of AccountingPolicy Choice”, Journal of Accounting and Economics, August, 141-16127.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Conte xt:Towards a History of Value Added in theUnited Kingdom”, Accounting,Organizations and Society, No. 4, pp.381-41428.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in AccountingPrinciples on Corporate Loan Agreements”, Journal of Accoun ting and Economics, 3-3629.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift:Delayed Price Response or Risk Premium?”, Journal of Accounting Research, pp.1-3630.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Account ingTheories: The Market for Excuses”, The Accounting Review, April, pp. 273-305 31.Armstrong J.P., 1987, “the rise of Accounting Controls in British CapitalistEnterprises”, Accounting, Organizations and Society, May, pp. 415-43632.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Content ofSecurity Prices: A Second Look”, journal of Accounting & Economics, July, pp.139-15733.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock PriceReaction to Earnings Announcemen ts”, journal of Accounting Research, Spring, pp.21-4734.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of theMarket Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sectional Analysis”, Jou rnal of Accounting and Economics, 37-71 35.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants andManagement Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-10936.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to thePositive Theory of Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: AReview, Interpretation, and Ext ension”, Journal of Accounting Research, 249-322 38.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction ofStock Returns”, Journal of Accounting and Economics, Nov., 295-32939.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control a nd OrganizationStructure”, journal of Accounting Research, Autumn, pp. 177-20340.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of PositiveTheories: Ideology and Accounting Thought, Accounting, Organizations andSociety”, No. 2, pp. 167-20041.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”,journal of Accounting & Economics March, pp. 29-6242.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement inPublic Accounting”, Journal of Account ing Research, Spring, pp. 103-12543.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which itOperates”, Accounting, Organizations and Society, No. 2/3, pp. 287-30544.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects ofExperience and Task Complexity on Audit Judgments”, The Accounting Review, pp.1-1345.Berry, A. J., Capps, T., Cooper, D.,Ferguson, P., Hopper, T. and Lowe, E. A., 1985,“Management Control in an Area of the NCB: Rationales of Accounting Practices ina Pub lic Enterprise”, Accounting, Organizations and Society, No.1, pp.3-2846.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy ofDisciplinary Power”, Accounting, Organizations and Society, No. 2, pp. 105-136 47.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The AccountingReview, 390-34148.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1Review”, journal of Accounting Research, Autumn, pp. 648-66749.Wilson G.P., 1987, “The Incremental Information Con tent of the Accrual and FundsComponents of Earnings After Controlling for Earnings”, the Accounting Review, 293-32250.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and theBehavior of Security Returns”, The Accounting Review, Octo ber, pp.574-603 51.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”,journal of Accounting Research, pp. 37-6852.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals WithSecurity Returns”, Journal of Accounting Re search, 112-13753.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A MethodologicalReview of Empirical Research”, journal of Accounting Research, pp. 161-234 54.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary ControlSystems”, The Accounting Review, 336-35955.Cooper D.J, Sherer M.J, 1984, “The Value of Corporate Accounting Reports:Arguments for a Political Economy of Accounting”, Accounting, Organizations and Society, No.3, 207-23256.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag:Deconstruction privilege and Accounting Research”, Accounting Organization and Society, March, pp. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A BetterSurrogate for Market Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for ManagementAccounting Systems Research”, Accounting, Organizations and Society, No.3,pp.65-7659.Ashton, R .H., 1974, “Experimental Study of In ternal Control Judgment journal ofaccounting Research”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accountingin the Extractive Petroleum Industry: An Empirical Assessment of the MarketConsequences”, journ al of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings,journal of Accounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting:Achievement and Prognosis”, Accounting, Organizations, and Society, NO. 4,413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, TheAccounting Review, January, 22-3964.Bea ver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The IncrementalInformation Content of Replacement Cost Earnings”, Journal of Accounting &Economics, July, pp. 15-3965.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting:The State of the Art”, Accounting, Organizations and Society, No.3, pp. 245-268 66.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations onthe Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221 67.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, journal of Accounting Research, spring,pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules,Information-Production, and Capital Market Equilibrium: The Case of ForecastDisclosure Rules”, Journal of Accounting Research, 89-13769.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641rcker D.F, 1983, “The Association Be tween Performance Plan Adoption andCorporate Capital Investment”, Journal of Accounting and Economics, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from theProvision for Bad Debts”, journal of Accounting Research, pp.1-3172.Tomk ins C., Groves R., 1983, “The Everyday Accountant and Researching HisReality”, Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of AccountingResearch, 123-14574.Biddle, G. C. and Li ndahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions:The Association Between Excess Returns and LIFO Tax Savings”, Journal ofAccounting Research, 1982, pp. 551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal ofAccounting Research, pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge forManagerial Accounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal ofAccounting Research, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal ofAccounting Research, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Propertiesof Annual Earnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting andEconomics, 183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influenceson Managerial Behavioral and Perfor mance”, The Accounting Review, October, pp.813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure ofCorporate Earnings Forecasts of Earnings”, Journal of Accounting Research,132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-19084.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience:Some Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408 85.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and GasProducing Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-7586.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential InformationReleases on the Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting Research, Spring, pp.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study ofAccounting and Information Systems”, Accounting, Organizations and Society, No.1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence fromPrivate Lending Agreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of AccountingResearch, Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: PreliminaryEvidence”, Journal of Accounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation,Budgetary Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp. 12-2792.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs ManagementControl on the Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data inPerformance Evaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with EarningsReleases”, journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, TheAccounting Review, October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”,journal of Accounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”,Journal of Accounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of NewIssues”, journal of Accounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals andCash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203。
数字化会计外国文献
数字化会计外国文献
以下是有关数字化会计外国文献的推荐：
•《会计领域的大数据：概述》，作者：Ali Alnodel。
这篇文章对大数据在会计行业的影响进行了广泛概述，深入探讨了大数据分析如何改变会计实践，并强调了在会计中使用大数据相关的挑战和机遇。
•《大数据分析在会计和审计中的作用》，作者：Syed Liaquat Hussain等。
该文探讨了大数据分析在会计和审计领域的潜在应用，详细讨论了大数据如何改变会计师的角色，并提供了在会计和审计中使用大数据分析的实例。
•《大数据及其对会计行业的影响》，作者：迈克尔·克拉滕。
这篇文章深入讨论了在会计中使用大数据所带来的挑战和机遇，并探讨了大数据如何改变会计师的角色，同时提供了一些大数据在会计和审计中应用的实例。
•《大数据、分析与会计职业的未来》，作者：小约瑟夫·R·科因。
这篇文章着重探讨了大数据分析对会计行业未来的潜在影响，对会计行业的未来发展提供了深刻的见解。
这些文献从不同的角度探讨了大数据在会计领域的应用和影响，为读者提供了全面而深入的理解。
如有更多需要，建议查阅国外文献资料获取。
会计英文文献及翻译
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of E CA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small andmedium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardizedstand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project,computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new softwaremodule would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.。
有关会计专业的英文文献
以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。
2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。
3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。
4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。
5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。
会计专业研究生必看外文文献
1. Introduction, Course Overview and the Examples for PresentationBall R., and P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6: 159-178.Beaver W.H., 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6: 67-92.2. The Information Content of Accounting Earnings: ERCEaston, P., and M. Zmijewski. 1989. Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements. Journal of Accounting and Economics 11: 117-141.Collins, D.W., and S.P. Kothari. 1989. An Analysis of Intertemporal Cross-Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics 11: 143-181.Lipe, C., 1986. The Information Contained in the Components of Earnings. Journal of Accounting Research 24: 37-64.3. Other Accounting Information and Stock PricesBowen, R.M., D. Burgstahler, and L. A. Daley. 1986. Evidence on the Relationships between Earnings and Various Measures of Cash Flow. The Accounting Review 61: 713-725.Jegadeesh N., and J. Livnat. 2006. Revenue Surprises and Stock Returns. Journal of Accounting and Economics 41: 147-171.Kothari S.P., and R. G. Sloan. 1992. Information in Price about Future Earnings: Implications for Earnings Response Coefficients. Journal of Accounting and Economics 15: 143-171.4. Time-Series Properties of Accounting InformationFoster, G., 1977. Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results. The Accounting Review 52: 1-21.Brooks, L., and D. Buckmaster. 1976. Further Evidence of the Time Series Properties of Accounting Income. The Journal of Finance 31: 1359-1373.Freeman, R., J. Ohlson, and S. Penman. 1982. Book Rate-of-Return and Prediction of Earnings Changes: An Empirical Investigation. Journal of Accounting Research 20: 639-653.5. Analyst ForecastsO’ Brien, P., 1988. Analysts’ Forecasts as Earnings Expectations. Journal of Accounting and Economics 10: 538-.Dechow, P., A. Hutton, and R. Sloan. 2000. The Relation between Analysts’Long-TermEarnings Forecasts and Stock Price Performance Following Equity Offering. Contemporary Accounting Research 17: 1-32.Irvine, P.J. 2004. Analysts’ Forecasts and Brokerage-Firm Trading. The Accounting Review 79: 125-149.6. Earning Management: Part IBurgstahler, D., and I.D.Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99-126.Matsumoto, D. 2002. Management’s Incentives to Avoid Negative Earning Surprises. The Accounting Review 77: 483-514.Jones, J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29: 193-228.7. Earning Management: Part IIDeFond, M.L., and J. Jiambalvo. 1994. Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics 17: 145-176.Gramlich, J.D., M.L. McAnally, and J. Thomas. 2001. Balance Sheet Management: The Case of Short-Term Obligations Reclassified ad Long-Term Debt. Journal of Accounting Research 39: 283-295.Daniel, N.D., D.J. Denis, and L. Naveen. 2008. Do Firms Manage Earnings to Meet Dividend Thresholds? Journal of Accounting and Economics 45: 2-26.8. Management Disclosures and Disclosure QualityBotosan, C., 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72: 323-349.Skinner, D. 1994. Why Do Firms V oluntarily Disclose Bad News? Journal of Accounting Research 32: 38-60.Lang M.H., and R.J. Lundholm. 1996. Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71: 467-492.9. Financial Accounting: an International View（3学时）Ball, R., S.P. Kothari, and A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics 29: 1-51.Morck, R., B. Yeung, and W. Yu. 2000. The information Content of Stock Markets: Why DoEmerging Markets Have Synchronous Stock Price Movements? Journal of Financial Economics 58: 215-260.Lang, M., J.S. Ready, and M.H. Yetman. 2003. How Representative Are Firms that Are Cross-Listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research 41: 363-386.参考书目[加]威廉姆·司可脱著，陈汉文译，《财务会计理论》，机械工业出版社。
会计毕业论文外文文献
会计毕业论文外文文献会计毕业论文外文文献在撰写会计毕业论文时，外文文献的引用是不可或缺的一部分。
通过引用外文文献，我们可以借鉴国外学者的研究成果，拓宽我们的研究视野，提高论文的质量和深度。
本文将探讨会计领域的外文文献引用的重要性以及如何有效地引用外文文献。
首先，引用外文文献可以为我们提供最新的研究成果和理论观点。
会计领域是一个不断发展和变化的领域，国外学者在该领域的研究成果往往领先于国内。
通过引用外文文献，我们可以了解到最新的研究动态，掌握前沿理论，从而使我们的论文更加有说服力和权威性。
其次，引用外文文献可以拓宽我们的研究视野。
国外学者的研究往往具有不同的研究方法和观点，通过引用外文文献，我们可以了解到不同的研究思路和方法，从而为我们的研究提供新的思路和启发。
此外，国外学者的研究往往具有跨学科的特点，通过引用外文文献，我们可以了解到其他学科对会计研究的影响，从而使我们的研究更加全面和综合。
然而，引用外文文献也存在一些困难和挑战。
首先，语言障碍是一个常见的问题。
大部分外文文献是用英文写的，对于英文水平不够好的学者来说，阅读和理解外文文献可能会存在困难。
其次，外文文献的数量庞大，如何筛选和选择适合自己研究的文献也是一个挑战。
最后，如何正确引用外文文献也是一个需要注意的问题，因为不正确的引用可能会导致学术不端和侵权问题。
为了有效地引用外文文献，我们可以采取以下几个步骤。
首先，我们可以通过学术搜索引擎和数据库来查找相关的外文文献。
一些知名的学术搜索引擎和数据库如Google Scholar、JSTOR和EBSCO等，它们提供了大量的学术资源，可以帮助我们找到相关的外文文献。
其次，我们可以使用一些筛选工具来筛选和选择适合自己研究的文献。
一些常用的筛选工具如文献管理软件EndNote和Zotero等，它们可以帮助我们管理和组织文献，提高我们的工作效率。
最后，我们需要注意正确引用外文文献的方式。
根据不同的引用风格，如APA、MLA和Chicago等，我们需要按照规范的格式来引用外文文献，避免学术不端和侵权问题。
会计英语文献
会计英语文献
会计英语文献是研究会计领域的重要资源，可以帮助读者了解会计理论和实践的最新发展。
以下是一些常见的会计英语文献：
Accounting: The Language of Business (10th Edition) by Jerry J. Weygandt, Tom Copeland, and Jack L. Kenneavy
Financial Accounting: An Introduction to Concepts, Methods, and Uses in Decision-Making by John A. Elliott
Management Accounting: Cost Accounting and Operations Management by Robert S. Kaplan and Steven R. Anderson
Auditing and Assurance Services: An Introduction to the Integrated Audit by David F. Hawkins
The Sarbanes-Oxley Act: An Overview and Background (Congressional Research Service)
这些文献涵盖了会计的基本概念、方法、应用和相关法规等方面的内容，对于了解会计领域的最新发展和趋势非常有帮助。
如果您需要更深入的研究，可以查阅相关的学术期刊、会议论文集和专题论文集等资源。
关于会计的英文文献英文
THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVEThe value of the internal audit functionPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that internal audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying with professional standards as the most important contributor to the internal audit function adding value.Compliance with SPPIAA number of studies have focused specifically on the compliance of internal audit departments with SPPIA. Powell et al.(1992) carried out a global survey of IIA members in 11 countries to investigate whether there was evidence of a world-wide internal audit culture. They found an overall compliance rate of 82% with SPPIA.This high percentage prompted the authors to suggest that SPPIA provided evidence of the internationalization of the internal audit profession.A number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity, particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.Internal audit research in Saudi ArabiaTo date there has been relatively little research about internal audit in the Saudi Arabian corporate sector, exceptions, however, are Asairy (1993)and Woodworth and Said (1996). Asairy (1993)sought to evaluate the effectiveness of internal audit departments in Saudi joint-stock companies. He studied departments in 38 companies using questionnaire responses from the directors of internal audit departments, senior company management, and external auditors. The result of this study revealed that one significant factor in the perceived success of internal audit was its independence from other corporate activities. The service provided by the internal audit department was affected by the support it received from the management, other employees andexternal auditors. The education, training, experience and professional qualifications of the internal auditors influenced the effectiveness of internal audit. On the basis of his study, Asairy (1993) recommended that all joint-stock companies, should have an internal audit function, and that internal auditing should be taught as a separate course in Saudi Universities.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need for good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996).ResultsReasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with theexternal auditors revealed that client companies could not distinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit department had been established but was no longer operating because of difficulties in recruiting qualified personneland changes in the organization structure. Having said this, eight companies without an internal audit department were planning to establish one in the future.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more thanone-third of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when t he organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack ofaccess to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.。
会计学外文经典文献
会计学外文经典文献摘要：一、引言1.会计学的重要性2.外文经典文献的意义二、会计学外文经典文献概述1.文献分类2.重要学术观点与贡献三、代表性外文经典文献解析1.文献一：《会计学原理》2.文献二：《财务会计理论》3.文献三：《管理会计》四、我国会计学外文经典文献的研究现状1.研究概况2.研究热点与趋势五、外文经典文献对我国会计学研究的启示1.理论体系建设2.研究方法与技术3.实践应用与创新六、结论1.外文经典文献在会计学领域的价值2.我国会计学研究的未来发展正文：一、引言会计学作为一门重要的经济管理学科，其理论体系和实践应用在全球范围内得到了广泛认可。
外文经典文献在会计学领域的研究成果丰富，为我国会计学研究提供了宝贵的理论依据和实践经验。
本文将对会计学外文经典文献进行梳理，以期为我国会计学研究提供参考。
二、会计学外文经典文献概述1.文献分类会计学外文经典文献主要包括财务会计、管理会计、审计、税收等方面的著作。
这些文献涵盖了会计学的理论体系、方法论、实践应用等各个方面。
2.重要学术观点与贡献在外文经典文献中，许多学者提出了具有影响力的学术观点，如会计要素、会计等式、财务报表分析、现金流量预测等。
这些观点为会计学理论体系的构建奠定了基础，并对实际应用产生了深远影响。
三、代表性外文经典文献解析1.文献一：《会计学原理》这本书是由美国会计学家佩顿（Paton）和利特尔顿（Littleton）共同撰写的。
该书系统地阐述了会计学的基本原理和方法，强调了会计信息的真实性和可靠性。
这本书对我国会计学研究的理论体系建设具有重要的指导意义。
2.文献二：《财务会计理论》该书由美国学者布里曼（Bromwich）和瓦茨（Watts）合著。
该书对财务会计理论进行了全面梳理，对会计准则、会计信息质量、会计假设等方面进行了深入探讨。
这本书对我国会计学研究具有很高的参考价值。
3.文献三：《管理会计》这本书是由英国学者亨德里克森（Hendrickson）所著。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
2024年会计论文外文参考文献
[18] 王斌，李苹莉. 关于企业预算目标确定及其分解的理论分析[J]. 会计研究. 2001(08)
[19] 《管理会计应用与发展的典型案例研究》课题组，林斌，刘运国，谭光明，张玉虎. 作业成本法在我国铁路运输企业应用的案例研究[J]. 会计研究. 2001(02)
[6] 余绪缨. 关于培养高层次管理会计人才的认识与实践[J]. 财会月刊. 2007(22)
[7] 余绪缨. 管理会计学科建设的方向及其相关理论的新认识[J]. 财会通讯(综合版). 2007(02)
[8] 于增彪，王竞达，袁光华. 中国管理会计的未来发展：研究方法、热点实务和人才培养[J]. 首都经济贸易大学学报. 2006(01)
2024年会计论文外文参考文献
会计论文外文参考文献1
[1]徐静.我国企业社会责任会计信息披露探析[J].企业导报.2012(15) :22-25.
[2]张明霞.李云鹏.企业社会责任会计信息披露问题研究[J].经济研究导刊.2011(20)：40-43.
[3] 路秀平.任会来.我国社会责任会计信息披露模式现实选择 [J]. 会计之友 (上旬刊).2012(12)：89-92.
[20] 胡玉明. 21世纪管理会计主题的转变--从企业价值增值到企业核心能力培植[J]. 外国经济与管理. 2001(01)
本文来源：网络收集与整理，如有侵权，请联系作者删除，谢谢！
[4]林斌，饶静.上市公司为什么自愿披露内部控制鉴证报告.一基于信号传递理论的实证研宄[J].会计研究，2009 (2)： 45-52.
会计相关英文参考文献
会计相关英文参考文献Implementing a New Accounting System: A Case Study of XYZ Company.Abstract.This case study examines the implementation of a new accounting system at XYZ Company, a multinational corporation. The study provides an overview of the challenges faced by the company during the implementation process, the strategies employed to overcome these challenges, and the lessons learned from the experience. The findings suggest that successful accounting system implementation requires careful planning, stakeholder involvement, and effective change management.Introduction.As businesses become increasingly complex and globalized, the need for robust and efficient accountingsystems has become essential. In recent years, many companies have embarked on accounting system implementation projects in order to improve their financial reporting, enhance operational efficiency, and gain a competitive advantage. However, implementing a new accounting system is a challenging undertaking that can be fraught with risks and complexities.Case Study: XYZ Company.XYZ Company, a multinational corporation with operations in over 50 countries, needed to upgrade its legacy accounting system to meet the demands of its growing business. The company's existing system was outdated, inflexible, and unable to handle the increasing volume and complexity of transactions.Challenges.The implementation of the new accounting system at XYZ Company faced several challenges:Lack of standardization: The company's operations spanned multiple countries, each with its own unique accounting practices and regulations.Data migration: Transferring data from the old systemto the new system without errors or disruptions was a significant challenge.Stakeholder resistance: Some employees were resistantto change and feared that the new system would disrupttheir work processes.Time constraints: The company had a limited timeframe for implementation, which put pressure on project timelines.Strategies.To overcome these challenges, XYZ Company implemented several strategies:Centralized project management: A cross-functionalteam led by a dedicated project manager was established tooversee the implementation process.Phased approach: The implementation was divided into phases, with each phase being thoroughly tested before moving on to the next.Stakeholder engagement: The project team actively engaged with stakeholders throughout the process to address concerns and ensure buy-in.Data validation and cleansing: A rigorous process was implemented to ensure the accuracy and completeness of data before migration.Lessons Learned.The implementation of the new accounting system at XYZ Company yielded several valuable lessons:Importance of planning: Careful planning and preparation are essential for a successful implementation.Stakeholder involvement: Engaging stakeholders throughout the process fosters a sense of ownership and reduces resistance.Effective change management: A well-defined change management plan helps employees adapt to the new system and minimize disruption.Data integrity: Ensuring the integrity of data during migration and throughout the implementation process is crucial.Continuous improvement: Ongoing monitoring and evaluation are necessary to identify areas for improvement and ensure the system remains effective.Conclusion.The implementation of a new accounting system at XYZ Company was a complex and challenging undertaking. However, by adopting a strategic approach, involving stakeholders, and effectively managing change, the company successfullyovercame the challenges and realized significant benefits. The lessons learned from this case study provide valuable insights for companies embarking on similar projects, highlighting the importance of careful planning, proactive stakeholder engagement, and a commitment to continuous improvement.。
会计职业道德外文的参考文献_论文格式_
会计职业道德外文的参考文献1、Kalampokis, Evangelos,Tambouris, Efthimios,Tarabanis, Konstantinos.A classification scheme for open government data: Towards linking decentralised data. International Journal of Web Engineering and T echnology . 20192、Borzacchiello Maria Teresa,Craglia Max.The impact on innovation of open access to spatial environmental information : a research strategy. International Journal of Technology Management . 20193、Olayiwola B,Victor A,Oluwatoyosi J,Ahmed I.Open Data Portals in Africa:An Analysis of Open Government Data Initiatives. African Journal of Library,Archives and Information Science . 20194、Rininta Putri Nugroho,Anneke Zuiderwijk,Marijn Janssen,Martin de Jong.“A comp arison of national open data policies:lessons learned”. Transforming Government:People,Process and Policy . 20195、Yang Dong-mou,Luo Jin,Wang Hui-ru,Xiang Jin.Open government data and increment of information:experience and enlightenment of Chinese Taiwan P.R.China. Library and Information Service . 20196、Lin Jie,Chen Kai-hua,Qin Hai-bo,Hou parative study on innovation policies of local governments in China and the United States-Take Jiangsu and California for example. Studies in Science of Science . 20197、Zhao Rui-ti.Foreign open government date policy:A guiding study. Information Studies:Theory&Application . 20198、Shahidullah. Social Entrepreneurship in Economically Disadvantaged Communities: Merit of NGO-MFI Guided Community-Based Organizations[A]. Conference Proceedings of5th International Conference on Advances in Social Sciences （ICASS），Bangkok[C]. 20199、YI Cheng-zhi. The Shortcomings and Reshaping of E-governmental Value Based on Metropolitan Harmonious Development in China[A]. Proceedings of 2019 International Conference on Public Administration（9th）（Volume Ⅰ）[C]. 201910、HU Chunyan 1,a,CHEN Binbin 1,b 1 School of Public Administration,Central South University,Changsha,Hunan,China,410083 The Instrumental Predicaments of the Neitizen's Accountability:An Analytical Framework of Discourse Theory[A]. Advances in Artificial Intelligence （Volume 1）--Proceedings of 2019 International Conference on Management Science and Engineering （MSE 2019）[C]. 201911、YANG Xiao-wei,DAN Chu. The Implementation of E-government is an Important Measure to Realize the Transparency of Services-oriented Government[A]. 2019年公共管理国际会议论文集（第四届）（下）[C]. 201912、Ling Qian. Social capital and micro-charity participation:evidence from China[A]. 2019年中国市场营销国际学术年会论文集--专题四[C]. 201913、GOU Huan. The Turn of Activism in the Study of Public Policy T ools[A]. Proceedings of 2019 International Conference on Public Administration（12th）& International Symposium on West African Studies （1st）（Volume II）[C]. 201914、Gyorgy Attila. Transparency in Public Administration: Panacea for Public Finance Quality[A]. Proceedings of 2019 International Conference on Public Administration（7th）（Volume Ⅱ）[C]. 201915、LIU Wen-yan,ZHENG Yu-ying. Research on Strategies of Strengthening the Government Credibility in the Process of Public Crisis Management--Based on the Perspective of Public Participation[A]. Proceedings of 2019 International Conference on Public Administration（7th）（Volume Ⅲ）[C]. 201916、SU Jun,DU Min. Market Failure and Government Failure in AVS Standard Setting: A Study based on Policy Process & Instruments Framework[A]. Proceedings of 2019 International Conference on Public Administration[C]. 201917、HUI Hong,ZHANG Ren-jun,CHENG Yi-xin. A Study on the Enthusiasm of Resident Participation on Regional Development in Different Nations: A Cultural Perspective[A]. Proceedings of 2019 International Conference on Public Administration（5th）（Volume Ⅲ）[C]. 201918、Ma Rong,et al.Study on Population Migration and Ethnic Interaction in the Western Development. . 201919、Ma Rong.Classics of Western Ethnic Sociology:Study on the Relationship between Race and EthniC ity. . 201920、Jin Bing-hao.Theory of Ethnic Relations. . 201921、Ma Rong.National Sociology:Study of Ethnic Relations in Sociology. . 201922、Ma Rong.Thoughts on the Current Urban National Work. Northwest Ethnic Studies . 201923、Gao Xiang-dong,Yu Yun-jiang,Huang Zu-hong.Study on Urban Adaptation of Floating Population of Ethnic Minorities Based on Ethnic Factors and Institutional Factors. Journal of South-Central University for Nationalities （Humanities and Social Sciences） . 201924、Chen Ji.Interaction and Adjustment:an Approach to the Social Integration of Ethnic Minorities. Journal of SouthwestUniversity for Nationalities （Humanities and Social Sciences） . 201925、Qing Cheng.Study on the Citizenization of Floating Population of Urban Minorities. Journal of South-Central University for Nationalities （Humanities and Social Sciences） . 201926、D.Wang,L.Guo,B.S.Wu,L.Lv. Spatial distribution of ethnic villages in Qiandongnan mountainous region[A]. Proceedings of the 2019 International Conference on Environmental Engineering and Computer Application （ICEECA 2019）[C]. 201927、Denis Chistyakov. Nationalism in the Contemporary World: Theoretical Approaches and Empirical Implementations[A]. Proceedings of 2019 International Conference on Contemporary Education, Social Sciences and Humanities（ICCESSH 2019）[C]. 201928、T ong Ama,Katsunori Furuya. Comparison among Different Ethnic Groups Regarding Plays and Nature Experience in Memory by University Students in Tibet Highland in China[A]. 第十三届中日韩风景园林学术研讨会论文集[C]. 201929、Yangjie Lu. Procedure Standardization and Result Efficiency:the Method to Deal With the Ethnic Affairs[A]. Journal of Simulation（VOL.3,NO.4）[C]. 201930、Chua Bee Seok,Ferlis Bin Bahari,Lailawati Madlan,Jasmine Adela Mutang,Nur Farhana,Ardillah Aftar. Parents' Ethnic Socialization Practices,Ethnic Identity and Psychological Adjustment among Multi Ethnic Children in Sabah,Malaysia[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 201931、XU Cai-ming,MIAO Ya,WANG Xi,YANG Ting,HU Min-min. Construction on the Social Management Functions of the EthnicTownship Government in China[A]. Proceedings of 2019 International Conference on Public Administration（9th）（Volume Ⅱ）[C]. 201932、SHI Zheng-yi,HUANG Fang. An Analysis of Mass Incidents in China's Border Ethnic Regions: From Psychological, Legal and Developmental Perspective[A]. Proceedings of 2019 International Conference on Public Administration（7th）（Volume Ⅰ）[C]. 201933、Changping Ke. The Harmonious Index System of Building a Moderately Prosperous Society in Minority Nationality Regions in Yunnan Province[A]. Proceedings of 2019 2nd International Conference in Humanities,Social Sciences and Global Business Management（ISSGBM 2019 V27）[C]. 201934、LI Jun-qing. Public Service and Protection of Ethnic Minorities Culture-The Case of China[A]. Proceedings of 2019 International Conference on Public Administration（7th）（Volu me Ⅰ）[C]. 201935、GAO Yanning,JIN Haihe. Study on the Mechanism Construction of the Social Stability in Frontier Ethnic Regions in China[A]. 2019公共管理国际会议论文集（第十届）（下）[C]. 2019 会计职业道德外文参考文献二：37、Habibie Ibrahim,Sally Johnson,Philip Gilligan. The Perceptions of the Malaysian Professional on Emotions in Decision-Making Processes[A]. Proceedings of International Conference on Trends in Social Sciences and Humanities （TSSH-2019, Indonesia）[C]. 201938、Nur Saadah Mohd Shapri,Riza Sulaiman,Abdullah Bade. Collision Detection between Cloth and a Solid Object using Mass Spring Model and Bounding Volume Hierarchy[A]. Proceedings of 2019 International Conference on Image Processing,Production and Computer Science （ICIPCS'2019）；2019 International Conference on Chemical, Metallurgy and Environmental Engineering （ICCMEE-15）；International Conference on Innovations in Civil and Structural Engineering （ICICSE'15）[C]. 201939、Mailin Misson,Bo Jin,Hu Zhang. Immobilized β-Galactosidase on Functionalized Nanoparticles and Nanofibers: A Comparative Study[A]. Proceedings of 2019 4th International Conference on Environment, Chemistry and Biology[C]. 201940、Ak.Mohd Rafiq Ak.Matusin,Norazah Mohd Suki,Mahadimenakbar Mohamed Dawood,Fiffy Hanisdah Saikim. Activity and Support Factors Influencing Increased Value Of Invertebrates In Ecotourism[A]. Proceedings of International Conference on Advances in Agricultural, Biological & Environmental Sciences（AABES-2019, Dubai）[C]. 201941、M.K.M Ali,J.V.H.Wong,J.Sulaiman,J.L.Juli,S.Md.Yasir. Improvement of Growth and Mass of Kappaphycus Striatum var. Sacol by Using Plant Density Study at Selakan Island in Semporna Malaysia[A]. Proceedings of International Conference on Biological, Chemical and Environmental Sciences （BCES-2019, Penang）[C]. 201942、Syahriel Abdullah,Januarius Gobilik,Khim-Phin Chong. In vitro Antimicrobial Mode of Action of Cynodon dactylon（L.）Pers.Solid Phase Extract（SPE）against Selected Pathogens[A]. Proceedings of International Conference on Civil,Biological and Environmental Engineering （CBEE-2019, Istanbul）[C]. 201943、Mohd.Asraff Amzani. Simulation Study of Online Game Performance over Mobile Ad-Hoc Network（MANET）[A]. Proceedings of Int'l Conf. on Advances in Science, Engg., Technology & Natural Resources （ICASETNR-2019, KotaKinabalu）[C]. 201944、Jia Hui Ong,Jason Teo. Exploring Mutation Space in the Interactive Evolution of an Android Arcade-type Game[A]. Proceedings of Int'l Conference on Artificial Intelligence, Energy and Manufacturing Engineering （ICAEME'2019, Kuala Lumpur）[C]. 201945、Murali Krishnan,Muralindran Mariappan. EEG-Based Brain-Machine Interface（BMI） for Controlling Mobile Robots: The Trend of Prior Studies[A]. International Scientific Academy of Engineering and Technology （ISAET）Conference Proceeding[C]. 201946、SURUGAU,L.Noumie,BERGSTR諱,Ed T.,GOODALL,David M Capillary array electrophoresis of peptides using UV imaging detector[A]. 13th Asian Chemical Congress Abstract Book （1）[C]. 201947、 A.J.,Olarewaju,N.S.V.,Kameswara Rao,M.A.,Mannan. Response of Underground Pipes Due to Underground Blast[A]. 2019国际农业工程大会亚洲论坛分会场论文集[C]. 201948、Rossita Shapawi,Saleem Mustafa,Ng Wing-Keong. Effects of dietary carbohydrate source and level on growth,feed utilization and body composition of the humpback grouper,Cromileptes altivelis[A]. Program & Abstracts of the 14th International Symposium on Fish Nutrition & Feeding[C]. 201949、Jedol Dayou,Ng Chee Han,Ho Chong Mun,Abdul Hamid Ahmad,Sithi V.Muniandy,Mohd.Noh Dalimin. ENTROPY APPROACH FOR BIOACOUSTICS SIGNAL ANALYSIS OF REPETITIVE NOTES[A]. Proceedings of International Conference on Biology, Environment and Chemistry（ICBEC 2019）[C]. 201950、Jedol Dayou,Ng Chee Han,Ho Chong Mun,Abdul Hamid Ahmad,Sithi V.Muniandy,Mohd.Noh Dalimin. CLASSIFICATIONAND IDENTIFICATION OF FROG SOUND BASED ON ENTROPY APPROACH[A]. Proceedings of International Conference on Life Science and Technology（ICLST 2019）[C]. 201951、Muralindran Mariappan,Vigneswaran Ramu,Thayabaren Ganesan,Brendan Khoo,Kumarheshan Vellian. Virtual Medical Instrument for OTOROB Based on LabVIEW for Acquiring Multiple Medical Instrument LCD Reading Using Optical Character Recognition[A]. Proceedings of International Conference on Biomedical Engineering and Technology（ICBET 2019）[C]. 201952、Tiek Ying Lau,Wan Fen Joveen-Neoh,Ka Lung Chong. Molecular Detection of Plasmodium knowlesi in the Interior Division of Sabah,Malaysian Borneo[A]. Proceedings of International Conference on Food Engineering and Biotechnology（ICFEB 2019）[C]. 201953、Muralindran Mariappan,Vigneswaran Ramu,Thayabaren Ganesan,Brendan Khoo,Kumarheshan Vellian. A Remote Navigation Methodology for a Four Wheel Rectangular Configured Holonomic Mobile Telemedicine Robot[A]. Proceedings of International Conference on Biomedical Engineering and T echnology（ICBET 2019）[C]. 201954、MohdFairusJalil,MaryatiMohamed,PatrickAndau,IsabelleLackma n-Ancrenaz,MarcAncrenaz,MichaelW.Bruford,BenoitGoossens. ORANGUTAN CONSERVATION GENETICS IN THE KINABATANGAN WILDLIFE SANCTUARY, SABAH, MALAYSIA: A DARWIN INITIATIVE FOR THE SURVIVAL OF SPECIES PROJECT[A]. Abstracts of the Xixth Congress The International Primatological Society[C]. 201955、Chiew, S. L.,Lum, M. S Accumulation of rishitin in tomatoafter elicited by silver nitrate[A]. Abstracts of the 1st International Conference on Plant Secondary Metabolism[C]. 201956、Horng Yuan Saw,Sivakumar Kumaresan,Jidon Janaun. Investigations on the Hydration Properties of Palm Kernel Cake Used as a Substrate for Solid State Fermentation[A]. Book of Abstracts of the 12th Asian Pacific Confederation of Chemical Engineering Congress（Vol 4 Biotechnology）[C]. 201957、Jacob Sow,Patricia Anthony,Chong Mun Ho. Empirical Study on the Market Economy Analysis for Online Auctions with Homogeneous and Heterogeneous Bidder Agents[A]. The proceedings of 2019 International Conference on Information and Intelligent Computing[C]. 201958、Norazah Mohd Suki,Norbayah Mohd Suki. Patient Satisfaction,Trust,Commitment and Loyalty toward Doctors[A]. The Proceedings of 2019 International Conference on Sociality and Economics Development[C]. 201959、Suraya Sintang,Khadijah Mohd.Khambali,Azizan Baharuddin,Mahmud Ahmad. Interfaith Marriage and Religious Conversion:a Case Study of Muslim Converts in Sabah,Malaysia[A]. The Proceedings of 2019 2nd International Conference on Behavioral,Cognitive and Psychological Sciences[C]. 201960、Jason Miin-Hwa Lim. Recounting and Justifying Data Analysis Procedures in Experimental Studies:An Investigation into Research Reports on Language Education[A]. The Proceedings of 2019 International Conference on Humanities,Society and Culture[C]. 201961、Venus Khim-Sen Liew,Ricky Chee-Jiun Chia. Revisiting Purchasing Power Parity of Papua New Guinea[A]. The Proceedings of 2019 International Conference on Economics,Business and Management[C]. 201962、Suwaibah Zakaria,Chua Bee Seok,Agnis Sombuling,Mohd Sharani Ahmad,Shazia Iqbal Hashmi. Reliability and Validity for Malay Version of Bayley Scales of Infant and Toddler Development-Third Edition （Bayley-Ⅲ）：Preliminary Study[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 201963、Agnis Sombuling,Suwaibah Zakaria,Chua Bee Seok,Rosnah Ismail,Uichol Kim. Sadness from the Perspectives of Adolescents in Malaysia[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 201964、Chua Bee Seok,Ferlis Bin Bahari,Lailawati Madlan,Jasmine Adela Mutang,Nur Farhana,Ardillah Aftar. Parents' Ethnic Socialization Practices,Ethnic Identity and Psychological Adjustment among Multi Ethnic Children in Sabah,Malaysia[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 201965、Shazia Iqbal Hashmi,Chua Bee Seok,Murnizam Hj Halik,Carmella E.Ading. Mastery Motivation and Cognitive Development among Toddlers:A Developmental Perspective[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 201966、Ferlis Bullare. Using Grounded Theory for Studying Meaningful Happiness among People with Physical Disabilities in Malaysia[A]. Proceedings of 2019 International Conference on Psychological Sciences and Behaviors[C]. 2019。
会计专业毕业论文外文文献翻译.
密级：绝密外文翻译THESIS OF BACHELOR题目：浅析商业银行会计风险控制存在的问题及对策英文题目: Analysis of Commercial Bank Accounting Risk Control Problems and Countermeasures 学院: 系别:专业:班级:学生姓名:学号：指导老师:起讫日期:我国商业银行会计风险成因及防范对策历史资料表明:导致许多国家20世纪以来先后爆发银行危机的主要原因是未能妥善解决银行风险问题。
长期以来,这一问题也困扰着我国，成为威胁我国国民经济持续、健康发展的重大隐患。
几年来国家采取了一系列必要措施：从1994至1995年给银行业立法，1996年后加强金融审慎性监管，1998年为四大银行补充2700亿元资本金,1999年成立资产管理公司并剥离五大行的1。
4万亿元不良资产，2000年以后国务院严令各行降低不良资产率，等等。
但这些措施均没有触及体制不合理这个根本问题，因而无法从根本上控制银行风险增量,提高银行经营绩效。
目前，我国银行潜伏的高风险日益暴露出来.面临2006年银行业全面开放后外资金融机构进入所带来的竞争和挑战,本届政府下决心彻底改革国有银行的体制,去年末央行动用外汇储备向中国银行、中国建设银行注资450亿美元，充实其资本金，使之达到《巴塞尔协议》规定的8%的资本充足率,推动国有银行股份制改革和最终上市，从根本上解决国有银行风险的增量问题。
因此，研究中国银行风险的特点、特殊的制度成因，股份制改革和公司治理结构建立这些被称为治本措施的一系列政策问题，具有重要的理论和现实意义。
本文第一章首先阐述了我国银行风险的表现形式.其中银行信用风险特别是国有商业银行资产信贷质量问题，成为当前最为突出的金融风险；国有商业银行的流动性风险虽未显现（暂时被居民的高储蓄率所掩盖），但潜在的支付困难因素日益增多；财务风险主要表现在国有商业银行资本金严重不足和经营利润虚盈实亏两方面；此外我国银行还存在着较为严重的利率汇率风险、市场风险、犯罪风险。
会计 外文翻译 外文文献 英文文献 新会计准则
附录外文资料：On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance.Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, which may lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis:A moderate, fair value applicationThe history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in "debt recombines", "non monetary transactions" specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system in financial tool, real estate investment, not the combination under common control, debt restructuring andnon-monetary transactions etc. are carefully adopted the fair value accounting standards, thus becoming the one large window. Past episodes of "story" will repeat itself? To this one problem we analyzed from the following aspects:First of all, the fair value of the assets can be achieved by using fair value valuation is the international accounting standards, the United States and most market economic countries accounting standards in general practice. International already crossed the "want" present value and fair value debate stage, and mainly in "how to use" stage; International did not because of "Enron event" appear and delay the study and adopt present value and the fair value of the process. From the beginning of 1975, 30 years, FASB on the fair value measurement system research has not stopped, the fair value in the accounting standards in the United States are used more and more widely. As of 2004, at the end of 12, FASB has released a total of 153 financial accounting standards, fair value accounting standards and related 60 (forever, 2005).Fair value has a profound theoretical basis for the ten, it accords with the economic income concept, the comprehensive income concept, cash flow and market price of accounting assumption, accounting goal, modern relevance and reliability of quality characteristics of accounting elements, essential characteristics, future basic accounting, value and value concept, measurement values and net surplus theory and financial statements of the primitive logic (Xie Sifone, 2005).The use of fair value can effectively enhance the relevance of accounting information for investors, creditors, and other stakeholders to provide more help to the information for decision making. Take the investment real estate, book 20000000 yuan, if the city price rises to $200000000 accounting should reflect 200000000 yuan, such information is really true and useful. If still persist in the statements that the 20000000 yuan, accounting treatment is simple, but this information does not help the decision-making of investors, even misleading. Any reform will not give up eating for fear of choking, accounting reform is no exception. In line with international standards is the direction, is to represent the general trend, this point is in the affirmative.Secondly, suitable for the application of the fair value of the "soil" preliminary already form. Fair value is the product of the market economy. In 2003 the Central Committee made on perfecting the socialist market economic system a number of issues, symbolizes that our country market economy already from start-up to improve, the market economy status of China has been established. The securities market of our country after ten years of development and perfection, to strengthen corporategovernance, improve operational transparency, clear violations, establishing listing Corporation integrated supervision system has made great progress. China Securities Regulatory Commission promoting the share-trading reform pilot, listing and financing program, has issued a number of regulations, strengthen the listing Corporation information disclosure and fraud and strength; the Ministry of finance to increase the quality of accounting information and the CPA audit quality inspection; listing Corporation governance level rises further, CPA, assets assessment division, independent directors such as rational economic choice for listing Corporation irregularities built several "firewall"; the majority of investors in the analysis of accounting information to judge, effective screening capacity is enhanced, the effectiveness of the securities market gradually improve. In addition, after joining the WTO, large amount of foreign capital into China, financial derivatives trading activity, produce a number, different features of derivative financial instruments, such as futures (Futures), option (Options), forward contract (Forwards Contract), swap (Swaps) etc.. As the derivative financial instruments no initial net investment is required, or very few requirements of net investment, the historical cost of its incapable of action, only the fair value to carry on the accurate recognition and measurement..FASl33 stated: fair value measurement of financial instruments is the best measurement attribute, the derivative financial instruments, fair value measurement attribute is the only. Potential of time shift, which contributes to the application of the fair value of the environment is preliminary already implementation. We must adopt the development strategy view ", not" once bitten, twice shy of ten years".In third, the fair value of the criteria in the new application is more cautious, does not lead to abuse. Compared with international financial reporting standards: China accounting standards system in determining the scope of the application of fair value, the more fully consider China's national conditions, the improvement was prudent. The use of fair value must satisfy certain conditions, in the basic guidelines in section forty-third clearly pointed out that the replacement cost, net realizable value of, present value, fair value, should be to ensure that the identified elements of accounting amounts can be obtained and the reliable measurement. In relation to specific standards, the use of fair value measurement, has clearly defined constraints. For example, in real estate investment criteria specified by the fair value measurement model, the following conditions shall be met simultaneously: one is the investmentproperty real estate located in active trading market of real estate; two is the enterprise can from the real estate trading market on the same or similar real estate market prices and other information, thus the investment real estate to make a reasonable estimate of fair value.Visible in the investing real estate standards, ban contains more hypothetical valuation techniques used, only in a certain reliability on the basis that the use of fair value, and not all of the investment real estate can be applied the fair value. So as long as the strictly in accordance with the standards, fair value will really be fair.For instance in non monetary transactions for the use of fair value, the new standards in exchange of non-monetary assets, fair value and change the carrying value of the assets included in the current profits and losses of the difference between the two conditions, namely the exchange must be commercial in nature, and a change of assets or the fair value of the assets surrendered can be measured reliably. Commercial essence refers to, must be changed in the future cash flow of the assets at risk, time and amount of assets surrendered and were significantly different, or substitution of assets and the assets surrendered the present value of estimated future cash flows are different, and the difference between the assets and the change of the fair value of the assets is more significant than the. The new guidelines are also provided to determine whether is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are related party relationship. Related party relationship may lead to the occurrence of non monetary assets exchange is not commercial in nature. These preconditions, will effectively restricted to non monetary assets exchange way of earnings manipulation behavior. From these rules, we can see that, the application of fair value is strictly restricted conditions, the fair value is not allowed to abuse.The new standards require that the fair value to "reliable" and not "just, fair value estimate" is no longer the eraser ruler. The author thinks, fair value to be profit manipulation tools need to also have three elements: the listing Corporation management deliberate fraud, accounting audit staff lose occupation moral and securities market regulatory failure. In fact with the three elements, any system can effectively play a protective role, therefore, establishing and perfecting accounting standards supporting management system is urgent.Two, the debt restructuring reform from the bottomThe new debt restructuring guidelines stipulated in debt restructuring gains can be included in the current profits and losses. As a debtor's listing Corporation, the new debt restructuring guidelines means that, once the creditor concessions, listing Corporation acquired interests will be directly included in the current income, into a profit report. Debt restructuring is likely to increase profits, improve earnings per share. But this approach achieved with the international convergence of financial reporting standards, reflects the essence of transaction debt restructuring, debt restructuring gains is after all the creditors rather than owners concessions, the past will not pass the profit and loss statement directly included in the capital reserve, it is under the special background of a matter of expediency, now be included in the profit and loss, is not "white" the "black", but the reform from the bottom. The new guidelines on the definition of debt restructuring, made clear only in "the debtor's financial difficulties." the premise condition, can get debt concession confirmed as debt restructuring gains. This condition will be restricted to a certain extent, the new guidelines on abuse, prevent inappropriate acknowledgement of debt reorganization gains.Some people think that some affiliates can also through a remit a debt, a high performance to price manipulation, insider trading, is still small shareholders suffered losses. In fact, this fear is a bit much. This is because, first, for *ST and ST company, fantasy on debt restructuring benefit, reaching for the stars is futile. Because the 2004 amendment of the Shanghai and Shenzhen Stock Exchange rules, one is freed, after deducting non-recurring profits and losses, net profit is positive. Debt restructuring to listing Corporation profits, in actual accountant operation, will be included in operating income, which belongs to the non-recurring profit and loss, thus can in St, the stars are deducted from; second, has experienced more than 10 years of stock market investors' groundless talk, analysis and judgment ability and self protection consciousness had very big rise, debt restructuring guidelines requiring companies to disclose the fair value of the methods and basis for the ascertainment, investors can easily recognize the debt restructuring packaging profits, in order to make a rational choice .Investors blindly follow Zhuang, slaughter age has gone for ever.In three, the impairment of Chinese characteristicsNew guidelines for asset impairment provisions, asset impairment loss is confirmed, in the later period may not be back. It is based on the real situation of our country, last ditch of major change, it is with international accounting standards, with substantial differences in the. New guidelines for asset impairment will effectively curb the use impairment as a "secret reserve" adjusting profit situation. Guidelines for the implementation, use impairment adjusting profit space will become more and more small, the provision of manual adjustment of profits will be more and more difficult. Some people write civil point out new guidelines for asset impairment induced by releasing will "go" phenomenon, cause some "hidden profits" of the industry and Related Companies, possible impairment in 2006 will be ready to strike back, "crow change Phoenix" may reproduce. We analyze, first of all, if the listing Corporation snatches in the new guidelines before the implementation of the 2006 year rushs impairment, we must first examine whether such actions are the reasonable basis, namely the original has provision for the impairment of an asset value now is really picks up, and if so, to adjust the asset value will make the accounting information more real, related; secondly, in 2006 large red back impairment must make appropriate evidence of the original provision for the impairment of appropriateness, otherwise the previous provision is the abuse of accounting estimation results, should be in accordance with the accounting error handling, a reversal of impairment cannot be used as the 2006 annual profit. Moreover, the financial sector has been aware of this problem, and takes positive and effective measures, prevent the assault to adjust profit listing Corporation. In addition, some time ago the market that new guidelines will make A shares listing Corporation in 2006 to increase net profit 20000000000 Yuan hearsay, the survey is author's subjective, concerned media specially clarification.Others receivables and other four impairment expressed worry, think accounts receivable (especially the "shareholders of account") will become the "eight project" of the main means of profit manipulation. In fact, in the new guidelines, receivables is as financial assets, and the depreciation detailed provisions, requires that there must be "objective evidence" of impairment to provision for impairment, such evidence includes the debtor serious financial difficulties, is likely to fail or other financial restructuring. Can be said that the criterion is more and more perfect, then the "this year that cannot take back full provision, next year 'efforts' and back", this "to practice deception" approach, which itself has violated rules, to pass the CPA audit and hidfrom investors eye, I'm afraid some difficulty.Through the above analysis, we can see some people on the new criterion a few concerns, many in reality does not exist, or is in the process of the reform of the price to be paid for, and far from their imagination so serious. But these concerns also remind standards departments in the formulation of standards to the full attention of guidelines for the technical and economic consequences, in the setting of the new guidelines in the process, give full consideration to guideline implementation may arise in the course of the various problems, and further make a specific interpretation and explanation, improving guidelines operation, improve accounting information quality.Also need to point out in particular, accounting standards is a production of accounting information of the specification, it is to solve the problem of "how to do". On the accounting standards of the malicious misuse of guidelines for the implementation of the "people", from the perspective of the listing Corporation is the ecological problems, to strengthen supervision, occupation moral construction, improve the ability of investors screening accounting information system engineering to solve, cannot be attributed to the guidelines themselves. And the new accounting and auditing standards system come on stage; it is to promote the improvement of listing Corporation governance ecology effective measure. Say from this meaning, we are not going to worry about me, but "criteria for the beat and breathe out".Note: ① according to the "Shanghai Stock Exchange Listing Rules (2004 Revision)" provisions, *ST indicated the presence of terminating the listing of special processing and ST risk for other special treatment.Main referencesMinistry of finance. In 2006 accounting standards for business enterprises. Economic Science PressYu Monishing. The 2005 fair value in the United States of America's application research. Financial theory, 9Xie Stiffen, wearing Zili.2005 present value and fair value accounting: financial reform is the important premise of twenty-first Century. Theory and practice of Finance and economics, 9中文资料：2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系。
外国会计职业道德参考文献三篇
外国会计职业道德参考文献三篇会计职业道德外国参考文献一：[1]Marta Gluchmanová。
Theoretical and practical aspects of a professional ethics of teaching[J]. Human Affairs,2019,27（1）。
[2]Violeta State. Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms[J]. Valahian Journal of Economic Studies,2019,8（1）。
[3]Ying Han Fan,Gordon Woodbine,Wei Cheng. A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements[J]. Asian Review of Accounting,2019,21（3）。
[4]William E. Shafer,Richard S. Simmons,Rita W. Y. Yip. Social responsibility, professional commitment and tax fraud[J]. Accounting, Auditing & Accountability Journal,2019,29（1）。
[5]Mohammad Nurunnabi. Auditors’ perceptions of the implementation of International Financial Reporting Standards （IFRS）in a developing country[J]. Journal of Accounting in Emerging Economies,2019,7（1）。
会计学外文经典文献
会计学外文经典文献会计学作为一门学科，有许多经典的外文文献。
以下是其中一些：1. "Accounting Principles" by Jerry J. Weygandt, DonaldE. Kieso, and Paul D. Kimmel: 这本书是会计学的经典教材，涵盖了会计学的基本原理和概念，适用于初学者和专业人士。
2. "Financial Accounting: Tools for Business Decision Making" by Paul D. Kimmel, Jerry J. Weygandt, and Donald E. Kieso: 这本书探讨了财务会计的理论和实践，重点关注如何用财务信息做出商业决策。
3. "Management Accounting: Information for Decision-Making and Strategy Execution" by Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young: 这本书涵盖了管理会计的理论和实践，讨论了如何为决策制定和战略执行提供信息。
4. "Cost Accounting: A Managerial Emphasis" by CharlesT. Horngren, Srikant M. Datar, and Madhav V. Rajan: 这本书介绍了成本会计的概念和方法，重点关注如何计算和控制成本以支持管理决策。
5. "Auditing and Assurance Services" by Alvin A. Arens, Randal J. Elder, and Mark S. Beasley: 这本书详细介绍了审计和保证服务的原理和实践，讨论了审计的目的、过程和责任。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
The relationship between tax and accounting rules - the Swedish case作者：John Blake, Katarina Akerfeldt , Hilary J. Fortes , Catherine Gowthorpe作者单位：Professor in the Department of Accounting and Financial Services , University of Central Lancashire , Preston , UK , Skattemyndigheteni Stockholms lan , Haninge , Sweden , Schoolof Accounting and Finance , Middlesex University Business School , The Burroughs , LondonNW4 4BT , UK , Department of Accounting and Financial Services , University of CentralLancashire , Preston , UK期刊：European Business Review, 1997, V ol.97 (2), pp.85-91来源数据库：Emerald JournalDOI：10.1108/09555349710162599全文下载路径：Emerald (合作)查找更多免费版本分享到：关键词：Accounting; Rules ; Sweden ; Taxation英文摘要：Traces the history of the imposition of a comprehensive tax-accounting link in Sweden, identifying ways in which professional a关键词：accounting harmonization; globalization ; classification ; national rules differences ; influencing factors ; Europe英文摘要：The goal of this study is to describe and summarize how the harmonized international accounting system can promote business decisions and influence economic environment. The unified, harmonized accounting system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. Especially the multinational companies whose subsidiaries had to report for some purposes using national accounting rules convert an d consolidate their different framework for unified financial statement where they are listed. A suitable international accounting system can help multinational ente rprises accomplish their managerial functions on a global basis. Meanwhile the interpretation and adoption of the financial information based on the different accounting methods are also expensive for the users of these reports. Therefore an authentic and harmonized international accounting system could form that business language, which would allow the comparison of the accounting information of each country. The accounting system differences matter even to financial analysts who specialize in collecting, measuring and disseminating business information about the covered companies suggests that there are potential economic costs, associated with variation in national rules across countries. Besides, it is very important task for managers and researchers the valuation and analyzing the effects of harmonized accounting system on the business environment, especially their contribution to globalization. According to the business practice it is obvious that the usage of harmonized international accounting system leads to a reduction of the information asymmetry between the owners and the managers.收缩相似文献：（说明：与本文内容上较为接近的文献）[1]Parmod Chand. A critique of the influence of globalization and convergence of accounting standards in Fiji. [J].Critical Perspectives on Accounting,2006,18(5)[2]Ian Cobb. Management accounting change in a bank. [J].Management Accounting Research,1995,6(2)[3]Yin Chen. Problems of accounting reform in the People's Republic of China. [J].International Journal of Accounting,1997,32(2)[4]Sivakumar Velayutham. Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?. [J].International Journal of Accounting,1996,31(4)[5]Amy Hing-Ling Lau. Contemporary accounting issues in China—An analytical approach. [J].International Journal of Accounting,1998,33(5)[6]Robin Cooper. Management accounting: European perspectives. [J].International Journal of Accounting,1998,33(5)[7]Hema Wijewardena. Colonialism and accounting education in developing countries: The experiences of Singapore and Sri Lanka. [J].International Journal of Accounting,1998,33(2)[8]Jeffrey R. Cohen. A methodological note on cross-cultural accounting ethics research. [J].International Journal of Accounting,1996,31(1)[9]Hendrik Vollmer. Management accounting as normal social science. [J].Accounting, Organizations and Society,2008,34(1)[10]Alan Roberts. The very idea of classification in international accounting. [J].Accounting, Organizations and Society,1995,20(7)[11]Christopher Nobes. On accounting classification and the international harmonisation debate. [J].Accounting, Organizations and Society,2003,29(2)[12]Garry D. Carnegie. Traditional accountants and business professionals: Portraying the accounting profession after Enron. [J].Accounting, Organizations and Society,2009,35(3) [13]Fouad K. AlNajjar. Perceptions of Fortune 500 controllers on internationalizing the accounting curriculum. [J].Journal of International Accounting, Auditing and Taxation,1995,4(1)[14]J.A. Breembroek. Environmental farm accounting: The case of the dutch nutrients accounting system. [J].Agricultural Systems,1996,51(1)[15]Naoko Komori. Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices. [J].Critical Perspectives on Accounting,2012,23(6)[16]Philip D. Bougen. Fair value accounting: Simulacra and simulation. [J].Critical Perspectives on Accounting,2011,23(4-5)[17]Lee D. Parker. Qualitative management accounting research: Assessing deliverables and relevance. [J].Critical Perspectives on Accounting,2011,23(1)[18]Levi Gårseth-Nesbakk. Accrual accounting representations in the public sector—A case of autopoiesis. [J].Critical Perspectives on Accounting,2010,22(3)[19]Eva Heidhues. A critique of Gray's framework on accounting values using Germany asa case study. [J].Critical Perspectives on Accounting,2010,22(3)[20]Jan Mouritsen. The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths. [J].Critical Perspectives on Accounting,2010,22(2)Research on the Structure of China’s Enterprise Income Tax Law System作者：Yinying Wang作者单位：S.J.D. , Law School , University of Wisconsin-Madison期刊：Beijing Law Review, 2011, V ol.02 (02), pp.63-73来源数据库：Scientific Research Publishing JournalDOI：10.4236/blr.2011.22007全文下载路径：PDF下载Scientific Research Publishing (合作)查找更多免费版本分享到：关键词：Enterprise; Income Tax Law ; Restructure ; Comparison英文摘要：The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance lead to an unstable structure of enterprise income tax law system. Lawmak ers shall announce the taxing power under the constitutional law, form a general tax law, and take time to screen tax policies to improve the system.收缩相似文献：（说明：与本文内容上较为接近的文献）[1]Pall completes tax inquiry, terminates 4 employees. [J].Filtration Industry Analyst,2008,2008(2)[2]Pierre Pestieau. The value of explicit randomization in the tax code. [J].Journal of Public Economics,1998,67(1)[3]Richard M. Bird. Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries. [J].World Development,2011,39(10)[4]Karin Edmark. Identifying strategic interactions in Swedish local income tax policies. [J].Journal of Urban Economics,2007,63(3)[5]Silvia Fedeli. Joint income-tax and VAT-chain evasion. [J].European Journal of Political Economy,1999,15(3)[6]Mohamed Belhaj. Risk taking under heterogenous revenue sharing. [J].Journal of Development Economics,2011,98(2)[7]Federica Maiorano. Institutions and telecommunications infrastructure in low and middle-income countries: The case of mobile telephony. [J].Utilities Policy,2007,15(3) [8]Henk Elffers. Influencing the prospects of tax evasion. [J].Journal of Economic Psychology,1997,18(2)[9]Bashar H. Malkawi. The case of income tax evasion in Jordan: symptoms and solutions. [J].Journal of Financial Crime,2008,15(3)[10]Kurt Schmidheiny. Income segregation from local income taxation when households differ in both preferences and incomes. [J].Regional Science and Urban Economics,2005,36(2)[11]X. Ruiz del Portal. Is the optimal income tax regressive?. [J].Economics Letters,2008,100(3)[12]Wendy Heltzer. The book–tax divide: Perceptions from the field. [J].Research inAccounting Regulation,2011,23(2)[13]Wiersema. Tips on the new tax laws. [J].Electrical Apparatus,2013,66(2)[14]Christian Bellak. Do low corporate income tax rates attract FDI? - Evidence from Central- and East European countries. [J].Applied Economics,2009,41(21)[15]Foad Farid. COMPOSITE CORPORATE INCOME TAX. [J].The Engineering Economist,33(2)[16]Jon Gruber. The elasticity of taxable income: evidence and implications. [J].Journal of Public Economics,2002,84(1)[17]Ferro's sales and income fall sharply in first quarter of 2012. [J].Additives for Polymers,2012,2012(7)[18]Bin Ke. What insiders know about future earnings and how they use it: Evidence from insider trades. [J].Journal of Accounting and Economics,2003,35(3)[19]Marcel Gérard. T ax interactions among Belgian municipalities: Do interregional differences matter?. [J].Regional Science and Urban Economics,2010,40(5)[20]Oriol Carbonell-Nicolau. Voting over income taxation. [J].Journal of Economic Theory,2006,134(1)。