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1.
真实、可靠的会计信息是企业科学管理和政府宏观经济决策的依据。虚假的会计信息必然造成决策失误,经济秩序混乱。不做假帐是会计人员的基本职业道德和行为准则,所有的会计人员必须以诚信为本,操守为重,遵循准则,不做假帐,保证会计信息的真实、可靠。  相似文献   

2.
公司法人治理结构的失调是会计信息失真的根本原因;会计制度的内在的缺陷是会计信息失真的客观原因;某些地方政府行为不规范是企业会计信息违规做假的重要原因;不少单位会计人员业务素质差、地位低是会计信息失真的主要原因;会计内在的“时滞”性和信息模糊性是会计信息失真的内在因素。会计信息失真问题的防治措施:加强法制建设,优化企业公司治理结构,提高会计人员的政策水平和业务素质,增强会计人员的法制观念。完善会计人员管理体制,适当推行会计委派制,加强财政部门、审计部门的监督和管理力度。  相似文献   

3.
王春美  王晓莉 《科技信息》2008,(33):380-380
会计信息失真问题是已经存在许多年的老问题,制造会计信息的现象,近几年已变得十分突出,并呈上升之势。许多企业的会计处理充斥着假凭证、假单据、假账、假表,搞一明一暗、一假一真“两套帐”和随意地虚增利润,虚减利润的现象。有些上市公司财务数据造假,使投资者蒙受巨大损失,会计假账已成为令人瞩目的问题。  相似文献   

4.
闫萍 《山西科技》2005,(3):73-74
随着我国会计准则体系的建立和完善,会计信息质量有了很大提高,但会计信息失真问题仍未得到根本解决。会计信息失真的存在有其客观原因,特别是在目前我国现代企业制度改革时期,大多数企业都或多或少地存在着会计信息失真的现象,它的存在又潜在地助长了社会风气的腐败。  相似文献   

5.
会计委派制是在我国市场经济改革过程中实施的一项在会计人员管理体制方面重要的改革措施。这项措施的出台有其深刻的社会经济原因 ,并为进一步深化改革起到推动作用。一、会计委派制的成因及意义1.会计委派制的成因(1)假帐泛滥 ,会计信息失真日益严重某些单位为了达到转移国家资产、偷逃税款、粉饰业绩等非法目的 ,在会计数据上做文章 ,假帐真算 ,真帐假算 ,造成帐实不符。“财务指标注水 ,会计报表化妆”现象相当普遍。某些公司招聘会计的条件是是否能做假帐 ,若能做予以考虑 ,否则拒之门外 ,“泛假主义”像瘟疫一样吞噬着会计真实性、可…  相似文献   

6.
施工企业由于内部管理的不完善、不到位而导致目前会计信息严重失真,会计信息失真,是目前经济生活中存在的较普遍现象.本文通过对施工企业会计信息失真的表现和后果的分析,对施工企业如何控制会计信息失真现象提出了若干预防对策.  相似文献   

7.
马保军  翟晓 《科技信息》2007,(35):276-277
当前,会计信息失真是我国会计领域的一大顽疾。其风气之盛、牵涉面之广,令人瞠目结舌。自从国内的银广厦、蓝田股份造假事件,到美国的安然、施乐公司、世界通讯公司造假事件,会计造假丑闻被逐一披露曝光之后,社会急切呼唤"诚信服务"、"诚信会计"。为防止会计造假,保证会计信息质量,我国政府的财政审计部门重新完善制定了新的法规、制度,各地政府、行业进行了会计人员的职业道德教育,收到了一定的成效。但会计信息失真,做假帐行为泛滥,已成为世界性公害,问题永远地摆在我们面前,它应是政府、会计界和社会各界长期关注的焦点。  相似文献   

8.
会计信息是重要的社会经济信息,会计信息的失真严重的危害着市场经济秩序和企业的健康发展。本文通过总结会计信息失真的具体表现形式,对治理会计信息失真现象提出了一系列针对性的措施和意见。  相似文献   

9.
刘国君  刘占龙 《科技信息》2011,(11):398-398,417
我国经济的健康协调发展离不开真实的会计信息。其所以为社会各界广泛重视并运用完全是由于社会各界对会计诚信予以了充分的信任扣肯定。然而会计的现实恰恰把社会的这一基本信任抛到了九霄云外。当前企业“真帐假算,假帐真算,人为操纵成本和利润”的会计失真现象已严重扰乱了我国的市场经济秩序。针对如何对会计信息进行“打假”,各种治理措施纷纷出台,但目前尚未从整体上遏制虚假信息的蔓延。为避免有“老生常谈”之嫌,本文对治理会计信息失真的各种措施进行综合评价,以期能找到最好的解决办法。’  相似文献   

10.
武君兰 《科技信息》2010,(33):407-407
针对我国会计信息失真现象相当普遍、会计信息质量亟待提高的现状,本文首先分析了会计信息失真的相对性和动态性,在此基础上分析了由于会计制度不完善、各产权行为主体利益冲突、激励与约束机制不对称所带来的会计信息失真等因素,最后提出在社会大环境和企业自身方面做好工作,提高会计信息质量。  相似文献   

11.
Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.  相似文献   

12.
何延凌 《科技信息》2008,(4):258-258
Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women's language from these perspectives: pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women's language, more attention should be paid to language use in social context. What's more, the linguistic phenomena in a speaking community can be understood more thoroughly.  相似文献   

13.
王慧 《科技信息》2008,(10):240-240
Wuthering Heights, Emily Bronte's only novel, was published in December of 1847 under the pseudonym Ellis Bell. The book did not gain immediate success, but it is now thought one of the finest novels in the English language. Catherine is the key character of this masterpiece, because everybody and everything center on her though she had a short life. We can understand this masterpiece better if we know Catherine well.  相似文献   

14.
The Williston Basin is a significant petroleum province, containing oil production zones that include the Middle Cambrian to Lower Ordovician, Upper Ordovician, Middle Devonian, Upper Devonian and Mississippian and within the Jurassic and Cretaceous. The oils of the Williston Basin exhibit a wide range of geochemical characteristics defined as "oil families", although the geochemical signature of the Cambrian Deadwood Formation and Lower Ordovician Winnipeg reservoired oils does not match any "oil family". Despite their close stratigraphic proximity, it is evident that the oils of the Lower Palaeozoic within the Williston Basin are distinct. This suggests the presence of a new "oil family" within the Williston Basin. Diagnostic geochemical signatures occur in the gasoline range chromatograms, within saturate fraction gas chromatograms and biomarker fingerprints. However, some of the established criteria and cross-plots that are currently used to segregate oils into distinct genetic families within the basin do not always meet with success, particularly when applied to the Lower Palaeozoic oils of the Deadwood and Winnipeg Formation.  相似文献   

15.
There are numerous geometric objects stored in the spatial databases. An importance function in a spatial database is that users can browse the geometric objects as a map efficiently. Thus the spatial database should display the geometric objects users concern about swiftly onto the display window. This process includes two operations:retrieve data from database and then draw them onto screen. Accordingly, to improve the efficiency, we should try to reduce time of both retrieving object and displaying them. The former can be achieved with the aid of spatial index such as R-tree, the latter require to simplify the objects. Simplification means that objects are shown with sufficient but not with unnecessary detail which depend on the scale of browse. So the major problem is how to retrieve data at different detail level efficiently. This paper introduces the implementation of a multi-scale index in the spatial database SISP (Spatial Information Shared Platform) which is generalized from R-tree. The difference between the generalization and the R-tree lies on two facets: One is that every node and geometric object in the generalization is assigned with a importance value which denote the importance of them, and every vertex in the objects are assigned with a importance value,too. The importance value can be use to decide which data should be retrieve from disk in a query. The other difference is that geometric objects in the generalization are divided into one or more sub-blocks, and vertexes are total ordered by their importance value. With the help of the generalized R-tree, one can easily retrieve data at different detail levels.Some experiments are performed on real-life data to evaluate the performance of solutions that separately use normal spatial index and multi-scale spatial index. The results show that the solution using multi-scale index in SISP is satisfying.  相似文献   

16.
The discovery of the prolific Ordovician Red River reservoirs in 1995 in southeastern Saskatchewan was the catalyst for extensive exploration activity which resulted in the discovery of more than 15 new Red River pools. The best yields of Red River production to date have been from dolomite reservoirs. Understanding the processes of dolomitization is, therefore, crucial for the prediction of the connectivity, spatial distribution and heterogeneity of dolomite reservoirs.The Red River reservoirs in the Midale area consist of 3~4 thin dolomitized zones, with a total thickness of about 20 m, which occur at the top of the Yeoman Formation. Two types of replacement dolomite were recognized in the Red River reservoir: dolomitized burrow infills and dolomitized host matrix. The spatial distribution of dolomite suggests that burrowing organisms played an important role in facilitating the fluid flow in the backfilled sediments. This resulted in penecontemporaneous dolomitization of burrow infills by normal seawater. The dolomite in the host matrix is interpreted as having occurred at shallow burial by evaporitic seawater during precipitation of Lake Almar anhydrite that immediately overlies the Yeoman Formation. However, the low δ18O values of dolomited burrow infills (-5.9‰~ -7.8‰, PDB) and matrix dolomites (-6.6‰~ -8.1‰, avg. -7.4‰ PDB) compared to the estimated values for the late Ordovician marine dolomite could be attributed to modification and alteration of dolomite at higher temperatures during deeper burial, which could also be responsible for its 87Sr/86Sr ratios (0.7084~0.7088) that are higher than suggested for the late Ordovician seawaters (0.7078~0.7080). The trace amounts of saddle dolomite cement in the Red River carbonates are probably related to "cannibalization" of earlier replacement dolomite during the chemical compaction.  相似文献   

17.
理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。  相似文献   

18.
As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.  相似文献   

19.
In the 19th century the society was controlled by men, and women were just appendants of them, they had not any rights and freedom. But Jane was an exception, she showed some characteristics of early feminist. Jane showed her characteristics of feminism in three aspects: rebellion, equality, and independence. These characteristics were helpful to her success, and feminism is the only way out for women of that time.  相似文献   

20.
1 Rise of studies on climate change's effects on biodiversity
Until the 1980s, climate change and biodiversity were studied as two independent disciplines for more than a century. In 1992, the Ecological Society of America's annual report named climate change, biodiversity, and the sustainable ecological system as the three major global environmental issues of the twenty-first century [1].  相似文献   

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