企业会计

Different accounting policy results in different or apposite accounting information, which serves as the basis of decision-making. It follows that the users?decision may vary accordingly.

企业选用不同的会计政策，将会得出不同的甚至相反的会计信息；会计信息又是信息使用者进行决策的依据，因而不同的会计政策下产生的会计信息可能导致使用者作出迥然不同的决策。

The identify principles and measurement approaches of environmental elements are different from traditional accounting system, particular identify principles and measurement approaches should be adopted and corresponding accounting account should also be set up to reflect and record environmental events. Especially, a detailed study has been done on enterprise environmental cost in the paper.

应采用与传统会计不同的确认原则和特殊的计量方法，并设置相应的会计帐户以反映和记录企业发生的环境事项，本文针对我国企业的实际情况和迫切要解决的问题，对企业环境成本进行了深入的研究，提出了企业环境成本的计算框架，并给出了案例分析。

Accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize.

会计控制实现"实时控制"后，会计所反映的价值信息与物流信息在业务发生时实时地反映，会计人员作为信息审核员和录入员的工作将逐渐消失；企业财务部门的信息收集功能分散到企业价值链的各个环节，对各环节的控制也更加及时和准确。

Besides, in general, accounting study regards ERP announcement as strategic orientation, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. This study also assists corporations to review the efficiency of ERP before introducing, and meanwhile encourages enterprises to implement e-business. During the research, we realized that the model has the following constraints: 1. Sampling.

本论文希望能对学术界与企业界有所贡献，对于学术界而言，相关研究成果能有助于将信息科技投资的绩效评估研究触角加以延伸；另外，会计研究视ERP系统导入宣告为一种策略性导向，研究结果亦可同时强调在外部财务报表上揭露EPP系统等非财务性信息的重要性，藉以提升财务会计信息的有用性；对于企业而言，可以重新检视本身ERP系统成效，亦可提供企业在导入ERP系统前的决策参考，激励企业及早进行企业E化。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

The enterprise on metric foundation and tax authority are used respectively " authority duty happens make ", should the difference cent between revenue increase and accountant accrual is permanent difference and provisionality difference, of provisionality difference cross period booth to deserve to go up use partial amortize method, provisionality difference crosses period booth to match an accountant method of balance sheet debt is used on processing.

随着社会主义市场经济的不断健全和完善，我国在企业所得税会计方面：性质上坚持"费用观"，计量基础上企业和税务机关分别采用"权责发生制"，把应税收益和会计收益之间的差异分为永久性差异和暂时性差异，暂时性差异的跨期摊配上采用部分摊销法，暂时性差异跨期摊配会计处理上采用资产负债表债务法。

The accounting behaviors are purposive activities of accountants and they are also a key part of the enterprise behaviours.

会计行为是会计人员有目的的活动，是企业行为的重要组成部分，它直接影响会计目标和企业目标的完成。

To analyzed the phenomenon that enterprise using error correction to adjust profit caused for inveracious accounting information, financial false, this phenomenon caused by some motivation such as avoid consecutive losses, maintain the qualification of refinancing and so on.

前企业进行会计差错更正所产生的观念偏差，利润操纵等问题进行了深刻剖析，分析了企业出于避免连续亏损，保持再融资资格等动机利用会计差错更正调整利润造成会计信息不实，财务虚假的现象。

At the same time, this article deep analyzed that on the current enterprise has bias of concept in the process of accounting error corrections, manipulation of profits and other issues. To analyzed the phenomenon that enterprise using error correction to adjust profit caused for inveracious accounting information, financial false, this phenomenon caused by some motivation such as avoid consecutive losses, maintain the qualification of refinancing and so on.

同时，本文对目前企业进行会计差错更正所产生的观念偏差，利润操纵等问题进行了深刻剖析，分析了企业出于避免连续亏损，保持再融资资格等动机利用会计差错更正调整利润造成会计信息不实，财务虚假的现象。

We have to solve some problems inside and outside the enterprises to encourage management accounting to be effectively used in the small and medium enterprises which is one of the crucial factors in the survival of the enter prises in the competitive market.

但从总体上看，管理会计在我国实际的运用中还是出现了就较多问题，比如我国传统的财务会计体系制约了管理会计在我国企业中的应用，管理理论脱离了实践，在实际应用中没有和我国的实际相结合，有些方法并不符合我国企业的要求。

And discuss some key point of integrated management system design, include hazard identification and risk assessment and risk control in the occupational health and safety management, the measure of satisfaction target of customer, the flawlessness of law system, the integration of the integrated management system and enterprise standardization system, unify lead institution and work orgnization, integreted internal audit and integrated management review.

同时，论述了一体化管理体系构建中的几个主要问题，包括职业健康安全管理中的危险源辨识、风险评价和风险控制、顾客满意度的科学监测、法律、法规体系的完善、一体化管理体系与企业标准化体系的有机结合、统一的领导机构和工作机构、一体化的内部审核和管理评审。

Deepwater Taranaki is investigated for its petroleum potential, using all available seismic data tied to shallow-water wells.

运用与浅水井相关的现有全部震波探测数据考察了深海区塔拉纳基盆地的油藏前景。