部门核算

第三章研究了我国对地下经济进行干预的战略及对策，提出治理我国地下经济的对策和进行非正规部门核算的必要性。

The third chapter studies the strategy and countermeasure of china 's underground economy .

国民核算手册：公共部门核算

Handbook on National Accounting : Public Sector Accounts

家计部门核算手册；

Handbook on household sector accounts ;

国有商业银行运用这种先进的管理理论和方法，对于强化内部经营管理，增强部门核算观念，提高经济效益具有重要的推动作用。

In making use of this advanced managing theory and method , It has an important impelling function for State-owned commercial banks to strengthen inner management , intensify the concept of departmental calculation and heighten economic efficiency .

与实物量核算相同，按照不同的产业部门核算环境污染的实际治理成本和虚拟治理成本。其中废水和废气的价值量核算均涉及将治理成本在水污染物和大气污染物上进行分摊的问题。

The accounting of practical and unpractical harnessing cost was conducted according to different industrial department accounting , in which the value accounting of waste water and waste air both involved sharing the cost between water pollution and air pollution .

对第三部门经济核算若干理论问题的再思考

Reconsideration of the Problems in the Economic Accounting of the Tertiary Sector

第三部门经济核算问题商榷

A Discussion on Economic Accounting of Third Department

工商行政管理部门票据核算方法

Bill Accounting Methods by Industrial & Commercial Administration

按照产品-部门模式核算作业成本，从而提高管理过程的合理性。

Activity costing was summed up according to product-department mode to improve the rationality of ABCM .

构建产品业绩核算体系是解决部门业绩核算的现实途径。

Setting up the system of products performance accounting is the true way to solve such problem .

我国商业银行部门业绩核算体系的滞后，约束了业绩评价体系的发展。

The lag of performance accounting system has restricted the development of departments performance evaluation of commercial banks .

浅议人民银行营业部门会计核算风险防范在银行开户，和银行、托行或任何金融机构，私人企业或公共部门谈判。

Brief Discussing the Precautions Against Accounting Risks in the Business Department of P.B.C ; To open bank accounts , negotiate with bank , trust or any financial institutions , private or public entities .

即系统分析和评价现行非营利机构核算理论与方法之局限性，以所有非营利机构为研究对象，剖析非营利部门综合核算的理论和概念基础，以及卫星账户的结构与数据来源。

We first analyzed the limitations of the current nonprofit accounting systems . Then , we discussed the theoretical and conceptual basis of nonprofit sector accounting . And finally , we investigated the structure and data sources of the satellite accounts .

各个高校应当充分认识到财务内控的重要性，强化财务管理，落实各部门成本核算，从而提高高校办学的经济效益和社会效益，增强竞争力。

Colleges and universities should be fully aware that the significance of the internal control systems , and strengthen the financial management and internal control systems . By doing so can they enhance the economic and social benefits , as well as the competitiveness of sponsoring higher education .

第二章从直接和间接两个方面介绍了非正规部门就业的核算方法。

The second chapter introduced two methods to calculate the informal sector employment in the direct and indirect ways .

因此，本文建立的部门作业成本核算和管理模型能够更有效地将作业成本核算与作业成本管理结合起来，更好地为企业管理服务。

Therefore , DABM built in this paper can efficiently put activity cost calculation and activity cost management together to serve 3PLs cost management better .

介绍邮电部门实行经济核算时的若干方法。诸如，计算产品量的方法，计算自有收入的方法，以及处理质量与经济效益联系的方法等。

The methods such as method for determining rhe volume of production , method for calculating own revenue , method for making relation between quality and economic effect are given .

最后，本文提出了高校需要从转变观念、提高财务理财意识、强化预算管理、多渠道筹措教育资金、各部门落实成本核算等多个方面去解决存在的问题。

Finally , we proposed solutions to the problems of the higher educational institutions , such as converting of concept , enhancing consciousness of financial management , strengthening budget management , multi-channel raising money and cost checking of every sector et al .

本文针对辽宁省工商行政管理部门非定额票据核算中存在的种种缺陷，提出改进办法。

The paper puts forward methods for improvement in light of the defects existing in unquoted bill ac-counting by our provincial industrial and commercial administration .

本文的创新点在于建立完整的高校科研全成本核算体系，倡导所有相关部门参与全成本核算。

The innovation of this paper is to establish a complete scientific cost accounting system , advocate all the relevant departments involved in the full cost accounting .

为了解决药品费用上涨过快的问题，卫生部门尝试医药分开核算、分别管理政策。

To solve the problems of pharmaceutical expense rising too fast , the Ministry of Health tried to conduct a policy of separation of accounting and management of medical service and pharmaceuticals sales .