会计核算体系

基于多元联合治理的独立学院会计核算体系模式研究

On the Mode of Accounting System in Independent College Based on Multi-combined Management

林业会计核算体系重构：分类经营制度、生态需求与受托责任

Rebuilding Forestry Accounting System Basis on Classify Forestry Operation , Ecological Needs and Responsibility Commissioned

建立绿色会计核算体系，为绿色GDP核算提供有力的数据支撑。

Establishing " green bookkeeping " is to provide powerful support to geGDP accounting from the data perspective .

对于物流成本核算，引入了基于作业的物流成本核算模型以及ABC法，并对企业物流管理会计核算体系提出了许多自己的思考。

Regarding to logistics cost calculation ; the part has introduced models of activity-based logistics cost accounting and the ABC law .

因此，自创商誉不可能被纳入现行的财务会计核算体系之内。

So self-created goodwill cannot be bring into financial accounting system .

商誉进入会计核算体系的探讨

A Discussion on the Entrance of Goodwill Into the Accounting System

人力资源应纳入管理会计核算体系

Human resources to be brought into the management accounting system

我国社会责任会计核算体系的研究

Research of Accounting System for Social Responsibility in China

国有煤炭企业环境会计核算体系构建

The Construction of Environmental Accounting System State-Owned Coal Enterprises

构建环境会计核算体系若干问题的探讨

Discussing problems about establishing an environmental accounting system

目前，我国现行的会计核算体系还没有对环境资源进行有效的反映。

At present , the current accounting system has not effectively reflect environmental resources .

质量会计核算体系的构建

Construction of a system of quality accounting

建立环境会计核算体系的设想

On Establishment of Environment Accounting System

浅谈网络化会计核算体系

Brief discussion on network accounting system

会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。

Set up accounting system ; General Ledger , Subsidiary Ledger etc set-up and accounting computerization management .

法律环境规范着会计核算体系，完善着会计监督体系；

The environment of law standardizes the system of accounting and perfects the system of accounting supervision .

会计核算体系的改造及电算化

Reform of Accounting System

协助财务总监完善会计核算体系，优化、整合会计工作；

Assist financial controller in developing accounting framework and integration and maximizing efficiency and quality of accounting work ;

这两项重要的法规从制度上规定了法定公益金提取的强制性，使得在十几年的时间里各个企业都在自己的会计核算体系中给了法定公益金一席之地。

These two important regulations make each enterprise brings the statutory public welfare fund into their accounting system for several years .

通过分析我国林业会计核算体系的局限，对完善林业会计体系提出建议。

By analyzing the limitation of the system , some of suggestions on the improvement of forestry accounting system are given .

衍生金融工具的产生及其有别于基础金融工具的特殊性质使其对传统会计核算体系也产生了巨大的冲击。

The emergence of derivative financial instruments and their unique characteristics also bring challenge to traditional accounting book keeping and recording system .

但是，在传统的会计核算体系以及会计信息披露制度下，高科技企业的市场价值和账面价值相差甚远。

On the traditional accounting computation system and accounting information discovery system , the market value is higher than the book value .

我国现行会计核算体系不承认人力资本和资本产权所有者对企业是一种投资的概念，致使职工分享不到企业的剩余。

Present accounting system does admit that human capital is not a sort investment , and workers can not share surplus profits .

建立有中国特色的环境会计核算体系是促进我国经济可持续发展的重要保证。

The establishment of environment accounting report system , which is of Chinese characteristics , will guarantee the sustained economic development of China .

矿产资源资产纳入会计核算体系是矿产资源资产化经营的必要前提和基础。

It is the prerequisite and basis for the capitalized operation of material resources to include the material resources into the accounting system .

在企业年金部分，通过对企业年金制度的全面分析，探讨企业年金方案的设计，以及适合我国的企业年金会计核算体系。

In the enterprise annuity part , through analyzing the enterprise annuity system , it discusses the design of enterprise annuity scheme and accounting system .

同时，希望本文对我国排放权交易会计核算体系框架的构建能为今后排放权交易会计准则的出台提供参考。

Meanwhile , hoping emissions trading accounting system in China established by the dissertation can provide a reference for the future accounting standards of emissions trading .

高校合并后，原有的各自独立会计核算体系已不适应新成立院校管理要求。

After the universities and colleges have merged , the used independent book records systems cannot keep abreast of the managerial requirements of the new-established universities .

企业绿色经营制度创新的包括绿色税收制度、绿色会计核算体系制度、企业融资的绿色约束制度等。

The system innovation of green business includes the green tax system , the system of green accounting , the green restriction system of corporation financing .

认为建立人力资源会计核算体系将是石油企业未来财务会计制度发展的新趋势。

It points out that the establishment of an accounting system of human resources will be a new trend of future fiscal accounting systems among petroleum enterprises .