会计英语教学论文

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英文会计学论文2500字_英文会计学毕业论文范文模板

英文会计学论文2500字_英文会计学毕业论文范文模板英文会计学论文2500字(一)：中外合作办学项目中英文会计学基础课程教学法创新与实践论文摘要：中外合作办学各个项目中，商学院的合作重点且热门，在商学院的课程中，开设遵循一般会计准则（GAAP）的全英文会计授课非常普遍，如何在全英文授课模式下应对常见的语言和思维问题，会计学科中常见的学习问题成为教学法创新的一个重点。

本文结合实际实践阐述全英文授课模式下的中国本科生会计学基础课程教学法创新与实践。

关键词：会计学基础课；会计本科教学；中外合作办学留学热潮以来，商科一直是留学生和家长心目中的热门选择，商业全球化大趋势下，很多学生和家长会选择“1+3”“2+2”或“3+1”这种考虑长远的项目，以此开始自己的专业学习，而此类和各国高校合作的项目里，以美国大学的商学院为例，会计学科的学习是几乎所有商学专业的学生的基础必修课。

因此，全英文授课模式下的会计学基础课程也变得尤为重要，然而，相对于其他的商学专业，会计学科尤其是会计学基础（AccountingPrinciples），财务会计学（Financial Accounting），乃至会计学专业的专业课中级会计（IntermediaryAccounting），对于学生来说是较为枯燥且考察细节的，怎样提高学生的兴趣和学习动力，高效率地学习会计类基础课程，成为中美商学院合作项目中的重要创新研究对象。

一、一般会计准则（USGAAP）下的中国本科生全英文会计学基础课程的培养目标与中国特色（一）会计知识的储备和应用基础专业知识的学习对于任何专业都是极为重要的，对于会计学来说也不例外。

会计是商业的奠基石，是信息传递的重要媒介之一。

学生学习基础会计学，掌握财务信息，绘制财务报表，能更清晰地看到整个商业的运作，不管是不是从事财务工作，都能更好的创作更多的职业价值。

（二）中国公认会计准则（PRCGAAP），一般会计准则（USGAAP）和国际财务报告准则（IFRS）的学习齐头并进中美合作办学中的全英文会计基础课程选用的一般是遵循一般会计准则（US GAAP）的会计教材，在此类教材中，也会对相关内容做出一些一般会计准则（U SGAAP）和国际财务报告准则（IFRS）的比较教学，而通过对中国公认会计准则（PRCGAAP）的补充教学，可以让学生不管是毕业之后选择不同的国家继续攻读研究生教育，还是选择外企，考取不同的会计类证书，对不同的地区或证书遵循的不同的会计准则，都可以有一个较好的了解。

学会计的好处英文作文

学会计的好处英文作文English: Learning accounting comes with a plethora of benefits. Firstly, accounting skills are highly sought after by employers in various industries, providing a wide range of job opportunities. In addition, understanding accounting principles allows individuals to effectively manage their own personal finances, leading to better financial decisions and planning for the future. Furthermore, accounting knowledge can also be applied to entrepreneurship, helping business owners track and analyze financial data to make informed decisions and drive the success of their ventures. Moreover, studying accounting enhances critical thinking and problem-solving skills, as it involves interpreting and analyzing complex financial information. Lastly, accounting is a globally recognized skill, providing individuals with the opportunity to work in diverse environments and even pursue international career opportunities.中文翻译: 学习会计带来了众多好处。

会计知识点英文作文

会计知识点英文作文英文：As an accountant, there are many important knowledge points that I need to be familiar with. One of the most important is understanding financial statements. Financial statements provide a snapshot of a company's financial health and are used by investors, creditors, and other stakeholders to make decisions.Another important knowledge point for accountants is understanding tax laws. Tax laws can be complex and constantly changing, so it's important to stay up-to-date on the latest regulations and requirements. This knowledge is essential for accurately preparing tax returns and advising clients on tax planning strategies.In addition, as an accountant, I need to have a strong understanding of accounting principles, such as accrual accounting, cost accounting, and inventory management.These principles are the foundation of accounting and are used to record, analyze, and report financial information.Finally, communication skills are also important for accountants. Being able to communicate effectively with clients, colleagues, and other stakeholders is essentialfor building strong relationships and providing valuable insights and advice.中文：作为一名会计师，我需要熟悉许多重要的知识点。

会计专业英文作文

会计专业英文作文As an accounting major, I have learned the importance of accuracy and attention to detail in financial reporting. It's not just about crunching numbers, but also about understanding the implications of those numbers on a company's financial health.In my accounting courses, I have been exposed to various accounting software and tools that are commonly used in the industry. This hands-on experience has been invaluable in preparing me for a career in accounting.One of the most challenging aspects of accounting is staying up to date with the ever-changing regulations and standards. It requires constant learning and adaptation to ensure compliance and accuracy in financial reporting.I have also learned the importance of ethics in accounting. The trust of clients and stakeholders is paramount, and maintaining integrity in financial reportingis crucial for building and maintaining that trust.In addition to technical skills, communication skills are also essential for accountants. Being able to clearly and effectively communicate financial information to non-financial stakeholders is a valuable skill that I have been developing through my coursework.Overall, my accounting education has provided me with a solid foundation in financial reporting, technical skills, ethical considerations, and communication abilities that will serve me well in my future career as an accountant.。

高职学生会计英语论文(全文)

高职学生会计英语论文一、高职会计英语课程教学现状(一)教学方法刻板单一传统的会计英语教学教师一般都采纳类似于讲授英语精读的教学方法即对文章进行逐字逐句的分析和翻译或用英语陈述会计理论知识或将基础会计知识由中文译成英文从而使得会计英语课变为只是用英语简单重复基础会计知识的第二课堂很少进行师生互动课堂教学变榭古燥乏味满堂灌的教学形式使得教师和学生都身心疲乏。

(二)学生的基础差,学习劲头不足高职学生大多数英语基础较薄弱起点低池没有形成良好的学习习惯。

而会计英语的课程学习不仅要求学生具备一定的英语素养,还要求学生对会计专业知识掌握得较为扎实。

这就导致相当一部分学生在学习过程中倍感吃力斤民多学生上课听不懂岸习困难无法与教师互动因而产生畏难心理甚至厌学、逃课。

还有很多学生错误地认为这门课程与会计实际工作联系不大,即便学得好将来也没有用武之地。

二、对高职会计英语教学改革的建议(一)加强师资建设要提高英语课程授课教师的素养和能力,一方面可以考虑从校外引进既懂英语、又懂会计的专门人才,另一方面也可以从校内现有教师队伍中进行选拔和培养。

对英语专业教师,或通过进修会计专业课程来提高其对会计专业知识的把握或鼓舞他们去攻读会计专业的硕士及博士学位对会计专业教师或委派其在国内的语言学校参加语言培训或到外资企业参加社会实践和学习,或到国内知名大学甚至国外做访问学者通过多种途径增强外语应用能力,同时也为将来应用双语开设课程打下基础。

学校教务治理部门还可以采取措施定期或者不定期地组织英语教师和专业教师进行教学研讨,互相交流教学经验和心得洪同进步努力提高教师对会计英语课程的驾驭能力。

(二)加强教材开发目前图书市场上的大多数会计英语教材基本上都是参照本科院校的会计专业英语教材而进行小修小改段有结合高职院校学生特点、也没有突出实践动手能力和地域差别不适合高职学生使用。

高职院校应激励教师积极参加涉外企业会计实践利用企业的人力资源和真实的资料来源胶企合作开发具有鲜亮地方特色的校本教材为地方经济培养人才。

会计专业英语作文

Accounting is a fundamental discipline within the field of business,focusing on the systematic recording,analysis,and reporting of financial transactions.It plays a crucial role in the management of organizations,providing essential information for decisionmaking and ensuring compliance with financial regulations.The Importance of Accounting in BusinessAccounting is often referred to as the language of business because it translates the activities of an organization into financial terms.It is vital for businesses to maintain accurate financial records to assess their financial health,plan for the future,and make informed decisions.Here are some key reasons why accounting is essential:1.Financial Reporting:Accounting provides the necessary data for the preparation of financial statements such as the balance sheet,income statement,and cash flow statement. These reports are used by stakeholders,including investors,creditors,and management, to evaluate the performance and financial position of the company.2.Budgeting and Forecasting:By analyzing past financial data,accountants can help businesses create budgets and forecasts,which are essential for strategic planning and resource allocation.pliance with Laws and Regulations:Accounting ensures that businesses adhere to financial reporting standards and tax regulations,thus avoiding legal penalties and maintaining a good reputation.4.Internal Control:It helps in establishing and maintaining internal control systems to prevent fraud and errors,ensuring the reliability of financial information.5.Performance Measurement:Accounting provides metrics such as return on investment ROI,profit margins,and cost analysis,which are crucial for evaluating the efficiency and effectiveness of business operations.The Role of AccountantsAccountants are professionals who specialize in the measurement,processing,and communication of financial information.Their roles can be diverse and include:1.Financial Accountant:Manages the daytoday financial transactions and records of a company.2.Auditor:Checks the accuracy of financial records and assesses the effectiveness of internal controls.3.Management Accountant:Focuses on providing financial information to internal management for decisionmaking purposes.4.Tax Accountant:Specializes in tax planning and compliance,helping businesses minimize their tax liabilities legally.5.Forensic Accountant:Investigates financial irregularities and fraud.The Evolution of AccountingWith the advent of technology,the field of accounting has evolved significantly.The use of accounting software and cloudbased solutions has automated many manual processes, allowing accountants to focus more on analysis and advisory roles.Additionally,the integration of big data and artificial intelligence is transforming the way accountants interpret and use financial data.ConclusionIn conclusion,accounting is a critical component of business operations.It not only helps in maintaining financial records but also plays a pivotal role in strategic planning, performance evaluation,and compliance with financial regulations.As the business world becomes more complex and technologydriven,the role of accountants is becoming increasingly important in providing valuable insights and ensuring the financial integrity of organizations.。

会计学毕业论文外文版

会计学毕业论文外文版Accounting Education and its Impact on Professional Skills DevelopmentIntroductionIn today's dynamic and complex business environment, the role of accounting professionals has significantly evolved. They are not only responsible for ensuring accurate financial recordkeeping, but they also serve as strategic business partners who provide valuable insights for decision-making. To meet these changing demands, accounting education must also adapt and equip students with the necessary professional skills. This paper aims to explore the impact of accounting education on the development of professional skills.The Importance of Accounting EducationAccountancy is a unique field that requires a deep understanding of financial reporting standards, auditing principles, taxation laws, and management accounting techniques. Accounting education plays a crucial role in providing students with the necessarytechnical knowledge and skills to perform these tasks effectively.However, technical skills alone are no longer sufficient for an accounting professional to excel in their career. Soft skills such as communication, critical thinking, and problem-solving have become equally important. Without these professional skills, accountants may struggle to interpret financial information, communicate effectively with stakeholders, or provide value-added insights to management.The Role of Accounting Education in Developing Professional SkillsAccounting education institutions have recognized the importance of developing professional skills alongside technical knowledge. They are increasingly incorporating activities and courses that focus on skill-building in their curriculum.One example of this is the integration of case studies and group discussions into the accounting coursework. These activities help students develop critical thinking and problem-solving skills while applying their technical knowledge to real-world situations. By analyzing financial statements andinterpreting complex data, students learn how to make informed decisions and provide meaningful insights.Furthermore, accounting education institutions are also offering courses and workshops on communication skills. Effective communication is essential for accountants to interact with clients, colleagues, and other stakeholders. Through these courses, students improve their ability to articulate financial information and explain complex concepts in a concise and understandable manner.Another important aspect of accounting education is the emphasis on ethics and professionalism. Students are taught about the importance of integrity, objectivity, and confidentiality in the accounting profession. They learn how to navigate ethical dilemmas and make ethical decisions in their practice. These aspects of accounting education contribute to the development of professional skills that are critical for an accountant's success.ConclusionAccounting education plays a vital role in developing the professional skills required for successin the accounting profession. While technical knowledge is important, it is the combination of technical and professional skills that distinguishes outstanding accountants. By incorporating case studies, group discussions, communication courses, and ethics training into the curriculum, accounting education institutions are preparing students to meet the evolving demands of the profession. This holistic approach to education ensures that graduates are equipped not only with the technical know-how but also with the professional skills necessary to excel in their careers.。

大学会计专业英语作文

大学会计专业英语作文Accounting is an important field in the business world, and studying accounting in college is a great way toprepare for a career in this field. As a college accounting student, I have learned a great deal about accounting principles and practices, as well as the role ofaccountants in the business world. In this essay, I will discuss some of the key concepts and skills that I have learned in my college accounting courses.One of the most important concepts in accounting is the idea of double-entry bookkeeping. This means that every transaction in a business must be recorded in two different accounts: one account to show the increase in assets, and another account to show the decrease in assets. For example, if a business purchases a new computer for $1,000, the transaction would be recorded in two accounts: the computer asset account would be increased by $1,000, and the cash account would be decreased by $1,000. This ensures that the books are always balanced and accurate.Another important concept in accounting is the use of financial statements. These statements provide a snapshotof a business's financial position at a given point in time. The three main financial statements are the balance sheet, the income statement, and the statement of cash flows. The balance sheet shows a business's assets, liabilities, and equity at a specific point in time. The income statement shows a business's revenue, expenses, and net income over a period of time. The statement of cash flows shows theinflows and outflows of cash during a period of time.In addition to these concepts, accounting students also learn a variety of skills that are essential for success in the field. One of the most important skills is attention to detail. Accountants must be meticulous in their work, ensuring that every transaction is recorded accurately and completely. They must also be able to analyze financialdata and draw conclusions from it. This requires strong analytical skills and the ability to think critically.Another important skill for accountants iscommunication. Accountants must be able to explainfinancial information to people who may not have a background in accounting. They must also be able to work effectively with others, including clients, colleagues, and managers.Finally, accounting students must also be familiar with accounting software and technology. Many businesses use accounting software to manage their finances, and accountants must be able to use these programs effectively. They must also be familiar with other technologies, such as spreadsheets and databases, that are used in accounting.In conclusion, studying accounting in college has provided me with a strong foundation in accounting principles and practices. I have learned about double-entry bookkeeping, financial statements, and a variety of skills that are essential for success in the field. I am confident that my education will prepare me for a rewarding career in accounting.。

会计学科英文作文

会计学科英文作文英文回答：Accounting, a multifaceted discipline that serves as the backbone of financial reporting and analysis, plays a pivotal role in the corporate world and beyond. It encompasses a wide range of concepts, principles, and techniques that empower individuals to understand, interpret, and communicate financial information.One of the primary objectives of accounting is to provide transparency and accountability in financial reporting. By adhering to established standards and frameworks, accountants ensure that financial statements accurately reflect a company's financial performance and position. This information is invaluable for investors, creditors, shareholders, and other stakeholders who rely on it to make informed decisions.Beyond financial reporting, accounting also providesinsights into a company's operations, efficiency, and financial health. Through the use of various analytical tools, accountants can identify areas for improvement, optimize resource allocation, and enhance overall performance. Moreover, accounting contributes to effective financial planning and forecasting, enabling businesses to make informed strategic decisions.In today's rapidly evolving business landscape, accounting professionals are increasingly sought after for their specialized knowledge and analytical skills. They play a critical role in advising management, conducting audits, and ensuring compliance with regulatory requirements. As technology continues to transform the field, accountants are embracing data analytics, artificial intelligence, and blockchain technologies to enhance their efficiency and effectiveness.中文回答：会计是一门多方面的学科，是财务报告和分析的支柱，在企业界及其他领域发挥着至关重要的作用。

关于会计知识英文作文

关于会计知识英文作文Accounting is the language of business. It helps to keep track of financial transactions and provides information for decision-making.In accounting, there are different principles and rules that need to be followed. For example, the matching principle states that expenses should be matched with the revenues they help to generate.Financial statements are the end result of the accounting process. They include the balance sheet, income statement, and cash flow statement, which provide a snapshot of a company's financial position.Accounting also involves the use of different accounting systems, such as the accrual basis and cash basis. The accrual basis records revenues and expenses when they are earned or incurred, regardless of when cash is exchanged. On the other hand, the cash basis recordsrevenues and expenses when cash is actually received or paid.Auditing is an important part of accounting, as it ensures the accuracy and reliability of financial information. It involves examining and verifying a company's financial records and reports.In addition, accounting also includes budgeting and forecasting, which help businesses to plan and manage their finances effectively. It involves estimating future revenues and expenses to create a financial plan.Overall, accounting is essential for businesses to track their financial performance, comply with regulations, and make informed decisions. It provides a clear picture of a company's financial health and helps to ensure its success.。

会计英语论文

The Evaluation and Analysis of the Accounting SupervisionMode Based on the Accounting Management SystemAbstract: The accounting supervision mode of a country is determined by, and in turn, acts on the ccounting management system and reflects the accounting management system. As far as our country is oncerned, the accounting management system is forced by the government, which determines that the current ccountant supervision mode is the government-enforced. This paper starts from the relationship between the ccounting management system and the accounting supervision mode, and focuses on analyzing the problems in he current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.Key words: accounting management system accounting supervision modegovernment-enforced mode1. IntroductionIt is widely recognized that as a kind of important social resources, accounting information plays important roles in promoting the rational distribution of social resource, strengthening enterprises’ management and administration and serving for country’ s macro controls. However, the roles depend on the accounting information quality. In the current society, according to international and domestic situations, the accounting information quality is worrying. Many people blame it on accountants and certified public accountant (CPA), leading to the so-called “ accountant’ s credibility crisis” . The author thinks accounting credibility is no doubt one of the important factors that the quality of accounting information builds on, but a rational accounting supervision mode is the main factor that guarantees the quality of the accounting information. For this reason, this paper will start from explaining the relationship between the accounting management system and the accounting supervision mode and focus on analyzing the problems in the current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.2. The Accounting Management System and the Accounting Supervision Mode2.1 The Accounting Management SystemThe accounting management system is an organizational system by which a country or region defines its organizational forms of the management through accounting, divides the duty and authority of the managementthrough accounting, sets up the organizations and defines accounting personnel’ s identities. The accounting management system is determined by the social environment, especially the economic system. All over the world, the accounting management system can be divided into three kinds: (1) The association-oriented management system whose characteristic is: The non-governmental accounting organizations are in charge of the accounting affairs of the whole country, including setting up accounting rules, organizing the academic research, implementing the accounting supervision, etc., as the administrative staff of the economic organization accounting personnel are only responsible for the administration leader of their organization; (2) Government-oriented management system whose characteristic is: The government takes charge of country accounting affairs, while thenon-governmental accounting organizations put forward the suggestions on the government’ s accounting polic y; the accounting goal is to safeguard government’ s interests and guarantee the state revenues; and accounting personnel are only responsible for their organization; (3) Government-enforced management system, whose characteristic is: The government takes charge of country accounting affairs, making a uniform accounting system, emphasizing the accounting personnel’ s responsibilities for the country; the accounting supervision relies mainly on the country; the academic research is restricted by government to a great extent.2.2 The Accounting Supervision ModeAccounting supervision refers to the re-supervision and re-management, by the principal part of the accounting supervision, the process and result of accounting activities performed by supervised organizations. Substantively, it is a kind of management activities. According to the different principal parts, accounting supervision can be divided into three kinds of supervision: the government supervision, the industry self-disciplined supervision and enterprise supervision. These three kinds of accounting supervision modes complement and interact with each other, forming the accounting supervision mode of a country. According to the different operating mechanisms of supervision, three kinds of concrete modes are included: (1) The industry self-disciplined supervision mode whose characteristic is: The association of CPA supervises its business and the government just punishes the activities against law and discipline; On one hand enterprises are supervised by the association of CPA, on the other hand supervision involves company’ s administration structure; (2) The government-oriented supervision mode whose characteristic is: emphasizing the government’ s dominant role in the accounting super vision modes with the purpose of revising the deficiency of the market mechanism; the industry supervision is conducted by the association; enterprises supervise involves company’ s administration structure; (3) The government-enforced supervision mode whose characteristic is: emphasizing the uniqueness of government accounting supervision, while the industry supervision and enterprises supervision are the extension or continuation of a governmental supervision.2.3 Relationship between the Accounting Management System and the Accounting Supervision ModeThe accounting supervision mode is an important component of the accounting management system. The country accounting management system determines the accounting supervision mode. In a country with the association-oriented accounting management system, the industry self-disciplined supervision mode is adopted; in a country with the government-oriented accounting management system, the mode of government-oriented supervision is adopted; in a country with the government-enforced accounting management system, the mode of government-enforced supervision is adopted. The accounting supervision mode of a country acts on the accounting management system and reflects the accounting management system. The accounting management system is determined by the social environment, especially economic environment, so when the social environment of one country, especially economic environment changes, it will lead to the change in its accounting supervision mode, and even the further reform in the accounting management system.3. Appraisal of Different Supervision Modes3.1 The Industry Self-disciplined Supervision ModeThe industry self-disciplined supervision mode means that the association of CPA sets up aset of self-disciplined supervision mechanism to supervise the CPAs independence and auditing quality. The advantage of this mode lies in being able to prevent the government department from over-supervising the business, increasing the control cost of the whole society, and malfunction. Its shortcoming lies in: It is apt to cause indulgence in market accounting supervision, thus to cause market failure. This kind of mode indicates that in such an extremely complicated current market economy the supervision turns out to be useless only relying on one of the principal parts of accounting supervision, and to be failure in the optimum disposition of resources.3.2 Government-oriented Supervision ModeBased on the effective contract arrangement between the government and the market and focusing on market accounting supervision, the government-oriented accounting supervision emphasizes the government’ s leading role in supervising market, The advantages of this kind of mode lie in being able to operate based on the market mechanism, give play to the role of market mechanism in distribution resources, and prevent the market-failure. Its shortcomings lie in the difficulty of defining the range of government accounting supervision and that of marketa ccounting supervision, and the probability to cause the government’ s or the market’ s failure.3.3 Government-enforced Supervision ModeIn government-enforced accounting supervision, supervision is mainly conducted by the government and market supervision exists in the form of the association of CPA, but the association is a department or the one attached to a department in the government rather than an actual market supervisor. Its advantage lies in the status independence of the supervisee, with legal authority and the force to punish the illegal supervisees in accordance with the law. Its shortcoming lies in over-emphasizing the government’ s function, and consequently being unfavorable to giving play to the role of market mechanism, eventually resulting in the government-failure.4. The Problems Existing in the Current Accounting Supervision Mode of Our CountryAs regards our country, the accounting management system belongs to government-enforced type, which has decided the current accounting supervision mode, that is, the mode of government-enforced supervision. However, some problems exist in the mode as follows:4.1 Uncertainty in the Principal Part of Accounting SupervisionWhich departments should be responsible for carrying out the accounting supervision? The departments such as finance, auditing, tax, People’ s Bank of China, the industry and commerce (including government’ s authorized organizations) and the organizations such as the government’ s accredited boards of supervisors to the state-owned enterprises and the financial institutions, etc. are legally entitled to fulfill their duties of supervision through the accounting information of the organization concerned. It is obvious that the essence of government accounting supervision is the multi-supervision. However, two problems exist in the mode of multi-supervision. First, the duties of every department (organization) overlap and therefore are dissimilated so that the primary departments of supervision and the secondary ones are mixed and as a result, it is hard for the concerned departments to coordinate smoothly. Eventually the supervision will become ineffective. Second, the efficiency of the government’ s supervision becomes low so that lawbreakers bear the idea of leaving things to chance and inevitably the unlawful practice in the accounting field is encouraged.4.2 Ambiguity in the Range of Governmental Accounting SupervisionTwo questions should be discussed: What does the governmental accounting supervision mainly involve? And what organizations should be supervised? In the countries with the ripe market economy, it is widely accepted that the main target supervised is the result of activities performed by the supervised objects, namely, supervising the quality of the accounting information in the form of financial accounting reports. On the other hand, in terms of the supervised organization, it falls into two categories: One is the organization having important influence on the public’ s interests, and the other is the state-owned organization. To other organizations, supervision is mainly implemented by making accounting standards and relevant legal systems so as to urge these organizations to offer true, entire accounting information in accordance with the law. In our country, the government’ s accounting supervision is mainly the process of the accounting activity of the supervision object, with the focus on the accounting materials, the methods to deal with accounting materials, and accounting personnel who are responsible for producing and providing accounting information, because they are all important factors in influencing accounting information quality. Standardizing and controlling the process in which the accounting information is produced help to improve accounting information quality. But considering the economic business is becoming more complicated, the cart will be put before the horse the supervision efficiency and effectiveness will be weakened if only focusing on supervising the process of the accounting activity, neglecting the supervision of the result of the accounting activity. According to the “ Accounting Law” and the systems concerned, all the accounting information in all the organizations in our country is supervised by the government. Those organizations include government organs, social organizations, companies, enterprises, public institutions and other organizations. The wide supervised range makes the government unable to do what it wishes, and the effective accounting supervision difficult. Even if the government manages to do it, the cost will be too high, and when accounting information is distorted, the government will be charged with its deficiency in supervision.4.3 Responsibility of the Governmental Accounting Supervision Is Not ImplementedAn important reason why the government fails to do its best in supervision and puts unlawful practice right is that the responsibility system is imperfect, including the quality of accounting information and failure to set up and implement the responsibility system in quality supervision. For example, there is no regulation on the responsibility of the supervisors if a serious problem arises after the approval and publication of enterprise’ s financial repo rt by the supervision department or organization. 5. Conclusion: The Realistic Choice of the Accounting Supervision Mode in Our Country Considering the above-mentioned problems, I think accounting supervision should be strengthened in the following aspects in our country.5.1 Define the Principal Part of Accounting SupervisionFor historical reasons and because of accounting personnel quality and professional ethics, etc., our accounting management system is still government-enforced type in the future, which determines the existence of the government-enforced accounting supervision mode. Under this kind of mode, the primary problem badly in need of solution is to define the principal part of accounting supervision, solve the problems of multi-supervision at present, and then improve the government’ s efficiency of supervision. It shou ld be made clear first whether the accountingmanagement organization in the financial department or the department of auditing, the association of CPA, or the stock or bank supervisory committee is the principal part of accounting supervision. Such departments as industry and commerce, tax, People’ s Bank of Chinaconsult relevant accounting information while they fulfill work duty; so strictly speaking, they are unsuitable to become the principal part of accounting supervision.5.2 Define the Range of Accounting SupervisionLearning from the experience of the ripe market economy of other countries, our main target of accounting supervision should be shifted from the process of accounting activities to the result of those activities, namely, supervising the quality of the accounting information in the form of financial accounting report. Government’ s focus on supervising the result of the accounting activity can improve the supervision efficiency. The process of the accounting activity can be controlled according to relevant regulations and systems by the accounting personnel of the supervision object. In terms of the supervised organization, the government should focus on supervising those organizations having important influence on the public’ s interests and the state-owned enterprises. As for other organizations, the government should make accounting standards and relevant legal systems, leading these organizations to offer true and entire accounting information in accordance with the law.5.3 Implement the Supervision ResponsibilityThe supervision responsibility should be implemented from two aspects. First, intensify the punishment if any problem arises concerning the accounting information quality of the supervised object in order to guarantee the reliability of accounting information. This aspect can be implemented by detailing such relevant laws and regulations as “ Accounting Law” and “ Criminal Law” ; Second, set up the responsibility system for supervision, if a serious problem arises after the approval and publication of enterprise’ s financial report by the supervision department or organization, the supervision department or the personnel involved should be responsible for the fault and be punished to some degree.Our country is in the course of economic transition at present, we must realize the economic development, and the organizational forms of enterprises and the government’ s function have a great impact on the accounting management system. The accounting supervision mode should be rooted in the realistic social environment and match the accounting management system, so the mode fit for our country should be set up and perfected in the course of development. Blind imitation often gets half the return with twice the effort, just as Teri Aoki pointed out: “It is nonsensical to make comments on the advantage of the management mode of a company and its suitability for transition economy without reference to the phase of a country’ s development and the history of its system and customs” . This applies to the accounting supervision mode, too. The optimum mode is not absolute. The accounting supervision mode is subject to the influence of the accounting management system and social economic environment, and results from the interaction of each part with different interests in different economic environments.References:1. Yulin Yu, Duansheng Li. Research on the Basic Theory of Accounting (in Chinese), Economy & Management Press, 2001.052. Xinhe Li. Accounting Is the Other Person in the Modern Enterprise’ s Agent Relation (in Chinese), Finance and Accountancy, 1999(10)3. Association of Anhui Accounting. Investigations about the Accounting Information Quality Problem——Analysis in Terms ofAccounting and Property Right (in Chinese), Accounting Research, 1999(4)4. Donghua Chen. The Accountant’ s System Innovation of Cyber Times: The Property RightIs Defined with Marketization (in Chinese), Accounting Research, 2000(2)5. Hang Liang, Xingguo Zhang. Accounting Internationalization (in Chinese), Finance and Accountancy, 2001(7)(Edited by Lisa, Ann and Joy)。

会计学科英文作文

会计学科英文作文Accounting is a challenging but rewarding field. It requires attention to detail and the ability to analyze complex financial data.In accounting, it's important to have a strong understanding of financial principles and regulations. This includes knowledge of tax laws, auditing standards, and financial reporting requirements.One of the key skills in accounting is the ability to interpret financial information and communicate it effectively to stakeholders. This involves preparing financial statements, analyzing budgets, and presenting findings to management.Accountants often work in teams to solve complex financial problems and ensure compliance with regulations. Collaboration and communication skills are essential inthis field.Attention to detail is crucial in accounting, as even small errors can have significant consequences. Accountants must be meticulous in their work to ensure accuracy and reliability in financial reporting.In addition to technical skills, ethical conduct is essential in accounting. Accountants are entrusted with sensitive financial information, and must adhere to professional standards and ethical guidelines.Overall, accounting is a dynamic and challenging field that offers a wide range of opportunities for those with the right skills and knowledge. It's a field that requires continuous learning and adaptation to changes in regulations and technology.。

会计专业英语作文介绍高中

会计专业英语作文介绍高中Introduction to High School Accounting Education。

As a crucial part of business education, accounting plays an essential role in the economy. High school accounting education provides students with a solid foundation in accounting principles, practices, and procedures. In this essay, we will explore the significance of high school accounting education and its benefits for students.Firstly, high school accounting education lays the groundwork for students to pursue a career in accounting.It provides students with a comprehensive understanding of the accounting cycle, financial statements, and taxation. This knowledge is essential for students who want to pursue a career in accounting, finance, or business.Secondly, high school accounting education helps students develop critical thinking and problem-solvingskills. Accounting requires students to analyze financial data, identify patterns, and make informed decisions based on the information presented. These skills are transferable to other areas of life, such as decision-making in personal finance or problem-solving in everyday situations.Thirdly, high school accounting education promotes financial literacy and responsibility. Students learn how to manage their personal finances, understand the importance of budgeting, and make informed decisions when it comes to money. This knowledge is crucial for students to navigate the complex financial world they will encounter later in life.Finally, high school accounting education prepares students for higher education. Many colleges and universities require students to take accounting courses as part of their business or finance degree. Having a solid foundation in accounting principles and practices will give students a head start in their college studies.In conclusion, high school accounting education is acrucial part of business education. It prepares studentsfor a career in accounting, develops critical thinking and problem-solving skills, promotes financial literacy and responsibility, and prepares students for higher education. As such, it is an essential part of any high school curriculum.。

浅析会计英语作文

浅析会计英语作文Title: An Analysis of Accounting English Composition。

Accounting English composition plays a vital role inthe professional communication within the field of accounting. It requires a clear understanding of both accounting principles and English language proficiency. In this analysis, we will delve into the key components and characteristics of effective accounting English composition.Firstly, mastering the terminology is essential in accounting English composition. Accounting has its own setof terms and concepts, and proficiency in using these terms accurately is crucial for clear communication. For instance, terms like "assets," "liabilities," "revenue," and "expenses" have specific meanings in accounting and should be used appropriately to convey precise information.Additionally, proper grammar and syntax are imperativein accounting English composition. Ambiguity or errors ingrammar can lead to misunderstandings and misinterpretations, which can have significant implications in accounting contexts. Therefore, attention to detail in grammar, punctuation, and sentence structure is essential for conveying information accurately.Furthermore, clarity and conciseness are valued in accounting English composition. Accounting documents often contain complex financial information, and clarity is paramount for ensuring that the intended message is understood correctly. Using concise language helps to convey information efficiently, avoiding unnecessary verbosity that may confuse the reader.Moreover, adherence to accounting standards and conventions is essential in accounting English composition. Accounting follows established principles and guidelines, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). Writers must ensure that their compositions align with these standards to maintain credibility and accuracy.In addition to technical proficiency, effective accounting English composition requires an understanding of the audience. Different stakeholders, such as investors, creditors, or regulatory authorities, may have varying levels of accounting knowledge. Tailoring the language and tone of the composition to suit the audience ensures that the message is effectively communicated and understood.Another aspect to consider is the use of numerical data and financial statements in accounting English composition. These documents often contain tables, charts, and numerical data to present financial information. Writers must be proficient in presenting and interpreting such data accurately to support their arguments or conclusions.Moreover, professionalism and ethics are integral to accounting English composition. Writers must adhere to ethical standards, such as confidentiality and integrity, when communicating financial information. Additionally, professionalism in tone and demeanor enhances thecredibility of the writer and the information presented.In conclusion, accounting English composition requires a combination of technical proficiency in accounting principles and language skills in English. Mastering accounting terminology, grammar, and syntax, while maintaining clarity, conciseness, and adherence to standards, are essential for effective communication in the field of accounting. By understanding the characteristics and components outlined in this analysis, writers can improve their ability to communicate complex financial information accurately and professionally.。

会计学科英文作文

会计学科英文作文英文：As an accounting student, I believe that this subjectis important because it provides a foundation for understanding the financial health of a business.Accounting is the language of business and it helps to communicate financial information to stakeholders. It also helps to make informed decisions about investments, budgeting, and financial planning.In addition, accounting provides a range of career opportunities. There are many different areas of accounting, including auditing, tax, financial accounting, and management accounting. Each area requires a different skill set and offers unique challenges and rewards.One of the things I enjoy most about studyingaccounting is the problem-solving aspect. Accounting problems often require creative thinking and analyticalskills. It can be challenging, but also very rewarding when you finally figure out a solution.Overall, I believe that accounting is a valuable subject to study and can lead to a fulfilling and rewarding career.中文：作为一名会计学生，我认为这门学科很重要，因为它提供了理解企业财务状况的基础。

专业会计英语论文

Corporate Finance Assignment(Analysis report of Haier)name： class: accounting 123 number：1、Company introductionHaier was incorporated in 1984, entrepreneurship in 26 years, insist on entrepreneurship and innovation spirit, create world famous brand from a shaky business has become a global collective small factory owns more than 70,000 employees, 2010 turnover 1357 billion yuan of globalization group company. "Haier" has become the first brand for global white goods, and was Newsweek (Newsweek website named as the world top ten innovative company.2、Financial ratios(1) Short-term solvencyCurrent ratio: （current assets）/ (current liabilities). The higher of the ratio. the richer of a firm’s capital turnover and the stronger of the firm’s solvency. Current ratio is a firm’s representative indicator to evaluate the solvency. The world’s universally acknowleged criterion is 2:1Quick ratio:(current assets-inventory)/(current liabilities).It’s a measure of a company’s liquidity and ability to meet its obligations. The general criterion is 1:1(2)long-term solvencyTotal debt ratio:(total assets-total equlity)/(total assets).For the creditors, The higher of the firm’s total debt ratio, the more liabilities it has and it may have a high potential profit margin, but at the same time, they have a high loan risk to take on. (3)Asset Management, or Turnover, MeasuresInventory turnover:(cost of goods sold)/inventory. The faster ths turnover is, the stronger the liquidity will be, so high inventory turnover ratio shows that the firm is able to change directions quickly.Receivable turnover: sales/(accounts receivable).It represents the ability that the company receiving their payment. The management efficiency is good when the ratiois high.Total assets turnover: Sales/(total assets). It measures how efficient a company use its assets.(4)Profitability MeasuresProfit margin:(net income)/sales. It measures how much the company can earn per dollarROA：(Net income)/(total assets).It gives the idea that how efficient the management is at using its assets to generate earningsROE:(Net income)/(total equity). It measures a company’s profitability by revealing how much profit a company generates with the money of shareholders have invested.(5)Market Value MeasuresPrice-earnings ratio:(price per share)/(earnings per share) It measures how much investors are willing to pay per dollar of current earnings. High PEs are often taken to mean that the firm has significant prospects. For future growth. Of course, if a firm has no or almost no earnings, its PEs would probably be quite large.Market-to-book ratio: (Market value per share)/(book value per share).It compares the market value of a firm’s investments to their cost.3、Calculations and Analysis the financial ratios (2010—2012) (1)SolvencySolvency is an important index to reflect a firm’s financial conditions and operating ability. A low solvency not only reflects that the firm doesn’t have enough money to meet the need. But also reflects the firm may not have the ability to pay the debt, even with the risk to face bankruptcy.Short-term solvencyWe can get through the Current ratio, Quick ratio and Cash ratio to analysis the short-term solvency.Current ratio=current assets/current liabilitiesQuick ratio=(current assets—inventory)/current liabilitiesCash ratio= (cash+CE)/current liabilitiesThrouth the form, we can see, three indicators have reached the lowest in 2011, butshort-term solvency basically unchanged in 2011 and 2012. By looking at the data, we know, the value of Haier is still within the normal standard in the industry, but it’s numer is obviously low, and when current ratio reach at 100% , the short-term solvency is higher, so, if the short-term solvency is not high, haier itself will face a certain degree of risk of insolvency.However, Quick ratio and cash ratio of Haier are the first, Current ratio is also in the industry iforefront, that means many companies in the industry are also faced with a certain degree of debt risk.(2) profitabilityProfitability means enterprise profit ability in a certain time period. Whether the business activities of enterprises with strong profitability, is very important to enterprise's survival and development. For haier, it is a large group enterprise, if there is no high profit support, to gain the ability to continue to develop is obviously not possible. I will analysis haier's profitability by calculating main operation margins , net profit margin, ROI and ROE.Through consulting relevant data and annual report, haier's net profit margin is slightly higher than the industry average, but it’s slightly lower than competitors—gree electric appliances; Main operation margins of Haier is behind the above competitors. This situation means that Period charge is too high. And it takes too much negative effect on the profit growth of the firm. ROI of Haier is the highest in above companies and remains stable in nearly 3 years, so, it means that asset utilization efficiency of Haier is good and it has a stable and lasting profitability. ROE reflect the shareholders' income level and it’s used to measure the efficiency of using their own capital by the company. The higher its’ index is, the higher the investment benefits. ROE of haier has reached the industry ceiling. It’s higher than that of greeelectric appliances. It means the profitability of Haier is strong and it’s in the leading position in the industry.(3) Working capabilityWorking capability depends on turnover speed of assets, the running status of it, assets management level and other factors.Such as asset velocity, as a general rule, the faster the turnover of the assets is, the higher the use efficiency of assets is. So it means working capability of assets is strong. Working capability indexes includes receivable turnover, inventory turnover and total assets turnover.（receivable turnover）=net credit sales/accounts receivable（inventory turnover）=cost of goods sold/ inventory（total assets turnover）=net sales/ total assetsturnover and total assets turnover keep reducing for 3 years, it suggests the working capability of Haier is decreasing in that 3 years.Haier present the downward trend, yet it’s still in the high level in the industry4、conclusion(1) SolvencyAt present, the quality of the company's assets is almost good, liquidity and security are high.2010-2012, Haier reinforce to raise capital through long-term loans and the correct use and operation effectively. By these ways, the firm get a good profit. So while short-term debt paying ability is poor, the long-term debt paying ability is not weak. In order to the company's long-term stable development, it’s necessary for us totake positive measures to further improve the debt paying ability.(2)profitabilityThe operating income of haier has improved dramatically in 3 years, and main business profits is also at a high level in the industry and profitability is increasing year by year. But when we are busy expanding sales and the scale of production, at the same time, they have exposed increase problems of the sales cost, financial cost and management cost. So that the net profits has not increased in proportion. In a word, when Haier wants to expend sales and pursuit Innovation, they should pay much attention to improve the operation and management and control the increase of operating cost. By these ways, they can maintain improving steadily of profitability at the time they have the higher basis of it.(3)working capabilityFrom the perspective of the whole operation, Qingdao haier operating capacity is higher than others, but in order to the each given index, they have a downward trend in recent years. The firm should pay much attention to maintain the stability of the occupancy and revenue growth in the future. In a word, Now, the company's overall trend is positive, and it’s in a high speed period of development, there will still be strong further future development potential.5、References（1）《海尔集团财务分析及业绩评价》—涂锐（2）沙洁. 企业财务报表分析[J]. 财会研究, 2004,(10)（3）华杰.浅谈如何分析企业财务报表[J].内蒙古煤炭经济,2009(4):65-67（4）《会计专业英语》第四版；——常勋，肖华（5）Charles T.Horngren. Introduction to Management Accounting. Prentice Hall.1998。

关于会计的英语文章

关于会计的英语文章会计英语属于专业用途英语,是一个复杂的系统工程,教学中蕴含着大量的、丰富的、操作性很强的任务。

下面是店铺带来的关于会计的英语文章，欢迎阅读!关于会计的英语文章1Accounting and business ethics: An introductionKen McPhail, Diane WaltersThere has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck betweenrigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respon d to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants inmanaging information, reporting, complying and acting professionally are featured strongly throughout.In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are written as short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.《会计和商业道德》的介绍肯·迈克菲尔，黛安·沃尔特斯近年来，在项目管理部门和商学院中，以商业道德的各个方面为主题的文章越来越多。

关于会计的英语作文

关于会计的英语作文Title: The Role of Accounting in Business Operations。

Accounting plays a pivotal role in the efficient functioning and management of businesses worldwide. It serves as the language of business, providing vital information for decision-making, financial reporting, and performance evaluation. In this essay, we will explore the significance of accounting in business operations and its various aspects.First and foremost, accounting facilitates the recording, summarizing, and communication of financial information. Through double-entry bookkeeping, transactions are accurately recorded, ensuring the integrity and reliability of financial data. This process not only aidsin tracking the flow of funds but also enables businesses to assess their financial health and performance over time.Moreover, accounting principles provide a framework forfinancial reporting, ensuring transparency and accountability to stakeholders. Whether it's shareholders, creditors, or regulatory authorities, financial statements such as the balance sheet, income statement, and cash flow statement offer insights into a company's financial position, profitability, and liquidity. By adhering to Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), businesses can enhance credibility and build trust with investors and creditors.Furthermore, accounting serves as a tool for decision-making at various levels within an organization. Managers rely on financial information to evaluate the viability of investment opportunities, assess the profitability of projects, and allocate resources effectively. Cost accounting techniques, such as activity-based costing and cost-volume-profit analysis, enable managers to understand cost behavior and make informed decisions to improve operational efficiency and profitability.In addition to financial accounting, managementaccounting plays a crucial role in internal decision-making processes. By providing managers with timely and relevant information, management accounting enables them to plan, control, and evaluate business activities. Budgeting, variance analysis, and performance measurement areessential tools used to monitor and improve organizational performance.Moreover, accounting systems play a vital role in compliance and regulatory requirements. Businesses must adhere to various legal and regulatory frameworks, such as tax laws, company laws, and accounting standards. Failure to comply with these regulations can result in legal penalties, fines, or reputational damage. Therefore, robust accounting systems and internal controls are essential to ensure compliance and mitigate risks.Furthermore, accounting information serves as a basis for external stakeholders' assessment of a company's creditworthiness and investment potential. Creditors rely on financial ratios and creditworthiness assessments to determine the risk of lending to a company, while investorsuse financial analysis to assess the return on investment and growth prospects. Therefore, accurate and transparent financial reporting is crucial for maintaining investor confidence and accessing capital markets.In conclusion, accounting plays a multifaceted role in business operations, serving as a language of business, a tool for decision-making, and a mechanism foraccountability and compliance. By providing timely and reliable financial information, accounting enables businesses to make informed decisions, enhance transparency, and meet regulatory requirements. In today's dynamic business environment, the importance of accounting cannotbe overstated, as it remains essential for the success and sustainability of organizations worldwide.。

会计英语论文-会计英语小论文

代写英语论文-英语职称论文发表-会计英语论文-会计英语小论文范文，On the construction of tax law enforcement of the internal control mechanisms in practice and thinkingOne, on the construction of internal control mechanism in the practice of tax law enforcementIn recent years, Shandong Province, Shenxian State Taxation Bureau introduced the concept of risk control, improve and perfect the internal control mechanism, so that the tax law enforcement risk guard and the last post system solution, thus the standard two power operation, promote the construction of a clean and honest administration, promote the healthy development of the cause of tax.( a ) highlight the strengthening of three links, enhance the ability to deal with risk. Shenxian State Taxation Bureau to strengthen the construction of internal control mechanism as punishment and prevention system construction important component from the investigation, risk, strengthen education, build a platform for the three aspects, improve the tax cadres to deal with the risk ability.One is close to the actual work, accurate positioning of risk distribution. In accordance with the "first organs after the primary, first briefly after supplementation, first urgent need after the perfect " principle, in the county bureau level, through the analysis of power exercise, preliminary investigation and risk point 104, among them: the tax law enforcement power breakdown carding collection right, management right, the right of inspection, coercion, punishment, reconsideration of right, right, right relief 8 46 posts, a total of 106 risk point. The administrative subdivision for the power of personnel management, financial management, materials management, right right right ofday-to-day management, infrastructure management rights, discipline inspection and supervision authority and so on 6 categories of 17 jobs, a total of 46 risk point. And according to the risk level and the operating frequency, the tax law enforcement power and administrative power are risk ranking, clear internal focus. At the same time, making a 104 power flow chart, and for each authority in matters occurring during exercise each process node, all indicate the exercise of power according to requirements, work, transfer path, supervision channels such as the specific content, strive to improve the pertinence, effectiveness and prevention effectiveness.The two is to carry out risk education, strengthen the risk early warning. In view of the present stage of partial cadre of tax risk management fuzzy understanding of the status quo, to prevent the loss of tax revenue, mainlyfrom avoiding tax law enforcement risk level, explain repeatedly conduct tax risk management the purpose significance and responsibility, improve cadre worker risk identification, risk avoidance, risk, risk defense ability. First. Give full play to the role of cheap politics talk. From the rules, basic reflection, letters and visits from the condition and other aspects the reminding and warning. Secondly, give full play to the contrast effect. Through horizontal comparison of living standards and the longitudinal development level of "three contrast" ( with the off-duty workers than the treatment, and poverty than income, and before reforming and opening ratio ) activity, promoting cadres to keep a clear mind, good" seven accounts", cherish the present happiness index. Third, give full play to the role of warning education. By inviting the Commission for Discipline Inspection, procuratorates respectively of tax cadres as Lianzheng builds party conduct Lianzheng situation report," reports of counseling guidelines, prevention of crime reporting, organization of tax cadres, watch, warning piece to reform-through-labor institutions accept on-site warning education activity, make each unit" a" or the exercise of high risk power corruption and build a strong focus on post responsibility person the idea of dam.Three is the construction management platform, and gradually improve the ability of dealing with the risk. First, construct the risk assessment platform. According to the tax law enforcement power and the administrative power operation risk points and matters, make full use of collection data analysis, tax assessment, tax law enforcement inspection system, tax law enforcement and supervision system and other means, extending for surface mining latent risk, risk, identify key risk management project. At the same time on the risk management of project to strengthen dynamic management, once every six months, identify risk assessment and dissolve. Secondly, construct the risk monitoring platform. Implement tax enforcement responsibility system, clear the job, each link, departments, all levels of risk management responsibilities. Risk management into the" integration" of system operation, to the key risk points allotted tasks require the unit for rectification, the rectification task clear risk of specific content, standard and limited time, established the bureau leading Party group, in charge of the leadership, administrative offices, Branch Bureau, tax administrators from the risk supervision system, supervision and risk rectification the completion of the project quality, strengthen the risk management process monitoring. Third, establish a risk early warning platform. Risk warning as risk prevention, eliminate the hidden danger of the important initiatives, the establishment and improvement of circulation tax, income tax, tax, export tax rebates, tax collection and tax audit risk early warning index system, on a monthly basis risk early warning bulletin,through risk early warning information release, timely, accurate risk warning and risk treatment. In recent years, the whole system through early warning platform to release early-warning information more than 700, to improve management quality, prevention law enforcement risk played an active role in.会计英语小论文( two) to establish a four-dimensional control method, system and preventing the post risk. Shenxian State Taxation Bureau to strengthen the internal control measures, improve the monitoring means, as normative behavior, fulfil responsibility, post responsibility of effective ways of strengthening, effectively promote the tax law enforcement officers and constantly improve the level of law enforcement.One is pinning control, strengthening the power balance. One is initiated and implemented the separation. Tax administrator to enterprises under the jurisdiction of the implementation of the tax administration tasks, must be approved by the departments in charge of official dispatches and registration, to prevent the administrator will households, ultra vires examination, borrow household name off shift out risk. Two is the separation of investigation and examination and approval. The amount is larger, stronger policy tax-related matters, collective research decision and public examination results, to ensure the fair and reasonable examination results. Three is the investigation and review of separation. In the branch between, on sources of early warning and assessment about information of double check, prevent tax favors, relationship of tax risk. In the branch and execute the law personnel, execute cross cancelled checks, tax inspection, law enforcement officers to check each other to ensure regular rotation, tax source administration quality.Two mark management control, preservation of evidence. Clear revenue management business process should have the trace evidence and its format, content, project delivery procedures, requirements, as the tax law enforcement power and the administrative power operation process of restoration, review, review procedures results provide reliable evidence. At the same time, pay attention to catch good foundation, develop good trace operation habit. For example, from the tax management most basic signature aspects of starting, the tax investigation work of taxation personnel does not regulate the signature problem to undertake special clear.Three is the information control, improve control efficiency. In the overall operation of the tax law enforcement management information system at the same time, independent development of specialized risk monitoring and management software, has received the good effect. Development and application of a is waste material and the agriculturalproduct purchase invoice management system and invoice examination and approval management system, strengthen man-machine integration, strengthening on the invoice by edition increment and the vote approved the standardization of examination and approval. Two is the development and application of the tax law cases hearing system, normative tax law cases, time trial procedures, penalties and other matters, avoids the case led to the tax administrative review and administrative litigation cases. Three is the development and application of export tax rebate application management system, strengthen the tax collection and refund articulation and warning assessment, automatic screening of doubtful information, effectively prevent the illegal tax risk.( three) five sound mechanism, persistent dissolve post risk. Shenxian State Taxation Bureau closely to improve collection quality, strengthening basic management, strict liability as the focus, and constantly improve the synthetical quality of cadre, better enhanced tax cadre especially cadre of leaders of all levels and line law enforcement personnel post vocational consciousness.One is to strengthen the project management, establish the organization coordination mechanism. Cross department coordination mechanism mainly comprises a team, group four, responsibility system for project, a team that is in the county of level of bureau establishs a certain number of specialized tax risk management team, responsible for the whole system of tax risk analysis, risk response, information management and performance evaluation; four groups namely identification control, system construction, set up preaching education, supervision inspection the four special working group; project responsibility system for the prevention and control of key each business field, the field by business backbone consisting respectively of project group, specific and responsible individual prevention and control measures of pilot job.The two is to strengthen the dynamic tracking, set up risk control mechanism. One is the basic taxation units will be found in the work of risk points regularly reported to the county bureau, by prefectural bureau screening universal risk points in the county within the scope of tax system control. Two is the county bureau according to the tax collection system, case information and clues, analysis of the pooled risk information, unified in the county tax system control. The three through 12366 service hotline, letters and visits, specially invited supervisors and other channels to obtain information, risk control, timely resolve.Three is the rigid inspection, the establishment of risk inspection mechanism. A is independent of type inspection. Inspections by monitoring inspection departments independent organization and implementation. Twois the random inspections. Assault Patrol time, staff, content, the investigation unit random, prevent collusion, temporary ap. The three is silent type patrol. Inspector records only the investigation unit facts, not opinions in the investigation unit, after the inspection by the tax source management linkage mechanism joint meeting collective research results. Four is a joint type patrol. On the accountability investigation on encouraging self-examination, related responsibility, discover problems in addition to those direct fault people, jointly held the self-examination of units and the responsibility of the personnel concerned. County Bureau at the annual organizational tax law enforcement, have individual units and law enforcement personnel because of working responsibility heart is not strong, performance does not reach the designated position, occurs the fault of law enforcement behavior was informed criticism, transfer post and bonus to handle.Four is the implementation of post can match, establish risk incentive mechanism. In accordance with the high risk jobs, high-quality, high standards, equipped with high salary, the correspondence principle, the pilot exploration risk orientation, post election system. To encourage comprehensive high quality cadre after a public competition, organized screening programs, competition to high risk jobs. The establishment of risk responsibility system of linking. The annual risk control and checking department award, first grade index, departments responsible for evaluation and promotion as directly linked to. To build a cadre of risk control file integrity. The individual risk control in archives, as a performance assessment, level evaluation, selection and appointment of the important basis.Five is a double check double the risk, establish accountability mechanism. Both taxpayers and investigate the illegal behavior, and again for the enforcement of tax law and tax personnel administration. For the symptoms of the problem, to adhere to the internal strict accountability, the integrated use of disciplinary correct.Two, further play to the efficiency of tax law enforcement mechanism of internal control( a ) adhere to the operation, supporting the establishment of the system. The construction of internal control mechanism in law enforcement, not only need to strictly implement the tax laws, regulations, rules and regulatory documents, and tax law, regulations, rules and regulatory documents in strict accordance with the provisions of the act contrary to be investigated, and to explore the establishment and enforcement of the internal control mechanism supporting a series of systems, methods, processes and operations guide, the establishment of law enforcementsurveillance system, process system, the supervision authority clear, scientific monitoring methods, operation standardization, information flow interaction, strict accountability accountability. To improve the supporting system process system to regulate law enforcement, promote internal operation, but also plays the system process system of law enforcement personnel specifications, guidelines, evaluation, restrict, punishment, the role of education.( two) adhere to the co-ordination, to simple and efficient. The construction of internal control mechanism in law enforcement, in monitoring point to be coordinated as a whole, should not only guarantee law enforcement surveillance plane, but also highlight the focus of law enforcement and supervision, not beard eyebrows together to catch. The monitoring method to reflect the principle of efficiency, strengthen the operation, targeted, and strive to simple and efficient. To highlight the tax source management the core position, not because of law enforcement surveillance to consume a large amount of manpower, material resources, affect the day-to-day management of tax source. To control resides in the management, to promote law enforcement monitoring, standardize the tax management.( three) adhere to the implementation of man-machine integration, process monitoring. Law enforcement supervision should rely on the means of information, but do not rely on the computer. The current tax law enforcement management information system monitoring the fault of law enforcement and law enforcement doubt, yet comprehensive coverage of every business aspects of law enforcement, especially information system unable to identify false information, are difficult to conduct deep control law enforcement. Therefore, must adhere to the principle of human-computer combination, it is necessary to play the computer monitoring efficiency, but also pay attention to the comprehensive, deep-seated manual supervision. The monitoring method, to adhere to the principle of process monitoring, as well as to law enforcement after the control, but also to highlight the beforehand, monitoring, prevention, supervise in the thing more often than after " it" more effective.会计英语职称论文( four) adhere to strict liability, error correcting. On the tax law enforcement personnel in carrying out their duties in the course, intentionally or negligently leads to enforcement of the tax law illegal, must strict accountability, but responsibility is not a goal, it is important to be clear the post responsibility, normative flow, sound system and standard setting plays the guiding role; through the implementation of all-around, whole process supervision, to serve as a warning, error correction, urge action; through strict accountability, play to role, this is the main purpose of internal control mechanism oflaw enforcement.。

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