财务论文英文参考文献
篇一:财务论文英文参考文献
会计电算化毕业论文 企业会计电算化的现状与完善对策摘要:随着经济的飞速发展和电子商务的迅速兴起,会计电算化在具体应用中存在着认识不足、人才短缺、信息安全风险、没有统一规范的数据接口等一系列问题,本文针对会计电算化存在的上述问题提出了加强认识、注重复合型人才培养、健全保密措施、规范各软件数据接口技术等完善对策。 关键词:会计电算化;现状;对策
一、我国企业会计电算化的发展
二、会计电算化应用中存在的问题
会计电算化是企业管理信息系统的一个重要组成部分,管理信息系统是财务、业务和人事等信息系统的有机结合。一个企业会计电算化系统的实施过程,同时也是企业管理理念、管理模式、业务流程等方面改造的过程。由于企业自身原因与外部环境的影响和财会工作自身的特点,现阶段我国会计电算化工作实施过程中存在着诸多问题,现分析如下:
(一)对会计电算化的重要性认识不足
目前,许多企业还未充分认识到会计电算化的意义及重要性。首先,许多企业领导者对会计电算化存在片面认识,认为会计电算化只是会计核算工具的改变,看不到其对会计职能、企业管理方法和管理流程的深刻影响,有的领导甚至认为会计电算化只是用计算机代替账册,仅把会计电算化当作树立企业形象的一种手段。其次,在会计电算化的具体应用中,多数单位缺乏对手工系统进行充分分析的意识,没有针对本企业自身的管理要求和运行模式,对会计信息系统进行相应的设置和调整。在不少财务人员看来,电算化仅仅是代替了手工核算,提高了核算效率,根本未认识到建立完整的会计信息系统对企业的重要性。
(二)缺乏复合型的会计电算化人才
缺乏会计电算化方面的专业人才成为企业快速实现会计电算化的障碍,作为一个综合性的财会专业人才,需要具备计算机、会计、管理等多方面的专业知识,实现从满足手工会计的需要到适应会计电算化普及的过渡。目前,许多单位的电算化人员是由过去的手工会计、出纳等经过短期培训而来,他们在使用微机处理业务的过程中大多数是除了开机使用财务软件之外,对微机的软硬件知识了解不多,不能灵活运用软件处理的会计数据进行财务信息的加工处理。当计算机运行出现问题时,计算机维护人员又大多是计算机专业出身,对财务知识又不甚了解,所以不能够把计算机知识和会计等财务知识融合在一起。
(三)会计电算化下的财务信息存在安全问题
篇二:财务论文英文参考文献
英文(例子): [01] Brown, H. D. Teaching by Principles: An Interactive Approach to Language Pedagogy[M]. Prentice Hall Regents, 1994. [02] Brown, J Set al. Situated Cognition and the Culture of Learning[J]. Educational Reasercher, 1, 1989. [03] Chris, Dede. The Evolution of Constructivist Learning Envi-ronments: Immersion in Distributed Virtual Worlds[J]. Ed-ucational Technology, Sept-Oct, 1995. [05] L. E. Sarbaugh. Intercultural communication[M]. New Brunsw-ick, N.J.U.S.A: Transaction Books, 1988. [06] Puhl, A.. Classroom A ssessment[J]. EnglishTeaching Forum, 1997. [07] Thomas, Jenny. Cross-cultural Pragmatic Failure[J]. Applied Linguistics, 1983, (4): 91-111. [08] William B Gudykunst. Intercultural communication theory[M]. Beverly Hills, CA: Sage Pub, 1983.
篇三:会计类英文参考文献
会计专业
经典文献(The 100 articles with the highest citation index-until 1996)
参考:Lawrence D. Brown, 1996, “Influential Accounti(来自:WwW.ZW2.CN 爱作文 网:财务论文英文参考文献)ng Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-728
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Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and
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Capitalize Interest”, Journal of Accounting & Economics, August, pp151-179
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Choice”, Journal of Accounting and Economics, August, 141-161
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Prices: A Second Look”, journal of Accounting & Economics, July, pp. 139-157
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Earnings Announcements”, journal of Accounting Research, Spring, pp. 21-47
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Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A
Cross-Sectional Analysis”, Journal of Accounting and Economics, 37-71
35. Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and Management
Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-109
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Accounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-149
37. Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,
Interpretation, and Extension”, Journal of Accounting Research, 249-322
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Journal of Accounting and Economics, Nov., 295-329
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Accounting Research, Autumn, pp. 177-203
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Accounting & Economics March, pp. 29-62
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Accounting, Organizations and Society, No. 2/3, pp. 287-305
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Complexity on Audit Judgments”, The Accounting Review, pp. 1-13
45. 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 in a Public Enterprise”,
Accounting, Organizations and Society, No.1, pp.3-28
46. Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of Disciplinary
Power”, Accounting, Organizations and Society, No. 2, pp. 105-136
47. Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review, 390-341
48. Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal of
Accounting Research, Autumn, pp. 648-667
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of Earnings After Controlling for Earnings”, the Accounting Review, 293-322
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Security Returns”, The Accounting Review, October, pp.574-603
51. Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal of
Accounting Research, pp. 37-68
52. Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”,
Journal of Accounting Research, 112-137
53. Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review of
Empirical Research”, journal of Accounting Research, pp. 161-234
54. Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, The
Accounting Review, 336-359
55. 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, 207-232
56. 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. 1-28
57. Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surrogate for
Market Expectations”, journal of Accounting & Economics, October, pp. 85-107
58. Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management Accounting
Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76
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Research”, 1974, pp. 143-157
60. Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in the
Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-44
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Accounting Research”, Autumn, pp. 253-271
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Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428
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January, 22-39
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of Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-39
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the Art”, Accounting, Organizations and Society, No.3, pp. 245-268
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篇四:财务会计论文应收账款外文参考文献
Foreign source :Friends of the accounting, in 2009 (30) 84 85
Enterprise receivables management analysed
【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.
【 keywords 】 receivables; The provision for; Management risk
Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.
1.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.
Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
2.Accounts receivable in the management of the existing problems
Accounts receivable is broad, fixed number of year long. Amounts
Enterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.
The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.
Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.
3.The drawbacks of the receivable mismanagement
Reduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.
Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.
Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:
Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.
Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.
Cash the distribution of the profits. Also exist such problems. In addition, the cost of the management of accounts receivable and accounts receivable recycling
costs will accelerate enterprise cash outflows.
The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.
Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.
4.To strengthen the management of accounts receivable method
Comprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone enquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking:
some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.
Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel can cooperate actively court on the debtor's property implement preservation, making cdo