exploration of accounting education reform

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中级会计职称证书 英文版

中级会计职称证书 英文版

中级会计职称证书英文版The intermediate accountant title certificate, also known as the Intermediate Accountant Professional Qualification Certificate, is a professional qualification certificate awarded to individuals who have passed the intermediate accountant examination in China. The English version of the certificate may be referred to as "Intermediate Accountant Professional Qualification Certificate" or simply "Intermediate Accountant Certificate." This certificate demonstrates the holder's proficiency in accounting knowledge, skills, and professional ethics, and it is widely recognized in the accounting and finance industry in China.The certificate is issued by the Ministry of Finance of the People's Republic of China and is an important credential for individuals pursuing a career in accounting, auditing, financial management, or related fields. It signifies that the holder has met the requirements set by the Chinese government in terms of accounting education andprofessional competence.The examination for the intermediate accountant title covers a wide range of topics, including financial accounting, cost accounting, auditing, taxation, and business laws and regulations. Candidates are required to demonstrate a comprehensive understanding of accounting principles, financial reporting standards, and relevant laws and regulations.Obtaining the intermediate accountant title certificate can enhance an individual's professional credibility and career prospects in the accounting and finance industry. It signifies a certain level of expertise and competence in the field of accounting, which is valuable for career advancement and professional development.Overall, the English version of the intermediate accountant title certificate is a significant credentialfor accounting professionals in China, demonstrating their proficiency and expertise in the field of accounting and finance.。

近五年中国取得了哪些成就英语作文

近五年中国取得了哪些成就英语作文

近五年中国取得了哪些成就英语作文全文共3篇示例,供读者参考篇1China's Remarkable Progress Over the Past Five YearsAs a student in China, I have witnessed firsthand the incredible progress and achievements my nation has made in just the past five years. From technological advancements and economic growth to environmental initiatives and improvements in people's living standards, the changes have been truly remarkable. In this essay, I will highlight some of China's most significant accomplishments during this period.One area where China has made tremendous strides is in the field of technology and innovation. The country has become a global leader in fields such as artificial intelligence, 5G networks, and renewable energy technologies. Chinese tech giants like Huawei, Alibaba, and Tencent are now among the most valuable companies in the world, competing with their American and European counterparts.A prime example of China's technological prowess is the development of the BeiDou Navigation Satellite System, a rivalto the American GPS system. Completed in 2020, BeiDou is one of the four global navigation satellite systems in operation, providing positioning, navigation, and timing services to users worldwide. China has also made significant advancements in quantum computing, a field that could revolutionize various industries, including cybersecurity, drug development, and climate modeling.Another area where China has excelled is in its space program. In 2019, China became the first country to land a spacecraft on the far side of the moon, a historic achievement that demonstrated the nation's growing capabilities in space exploration. The following year, China successfully launched its first Mars mission, Tianwen-1, which includes an orbiter, lander, and rover, making China the second country after the United States to operate a rover on the Red Planet.Economically, China's growth over the past five years has been nothing short of impressive. Despite the challenges posed by the COVID-19 pandemic, China's economy has remained resilient, with its GDP growing at an average annual rate of around 6% during this period. This growth has been driven by a combination of factors, including robust domestic consumption,infrastructure investment, and the rapid expansion of the service sector.One of the most significant economic achievements during this time was China's successful poverty alleviation campaign. In 2020, the Chinese government announced that it had lifted nearly 100 million people out of poverty since 2012, a remarkable feat that has been praised by the United Nations and other international organizations. This achievement was the result of targeted policies and initiatives, including the relocation of impoverished rural communities, the provision of job opportunities, and the improvement of basic infrastructure and public services in underdeveloped regions.China has also made significant strides in environmental protection and sustainable development over the past five years. The country has become a global leader in renewable energy, with its investments in solar, wind, and hydropower surpassing those of most other nations. In 2022, China's installed renewable energy capacity reached over 1.1 billion kilowatts, accounting for nearly a third of the global total.Furthermore, China has taken decisive action to combat air pollution, a major environmental challenge that has plagued many of its cities for decades. Through stricter emissionsregulations, the promotion of clean energy sources, and the implementation of environmental protection policies, China has seen a significant improvement in air quality in many of its major cities, including Beijing and Shanghai.Another area where China has made notable progress is in transportation infrastructure. The country's high-speed rail network, already the largest in the world, has continued to expand at an impressive pace, connecting more and more cities across the nation. Additionally, China has made significant investments in urban transportation systems, such as subway networks and bus rapid transit systems, to alleviate traffic congestion and reduce carbon emissions in major metropolitan areas.It is also worth noting that China has made strides in improving the living standards of its people over the past five years. The country has implemented various social welfare policies and initiatives aimed at providing better access to healthcare, education, and housing for its citizens. The government has also prioritized the development of rural areas, investing in infrastructure, education, and healthcare facilities to narrow the gap between urban and rural regions.Of course, China's progress over the past five years has not been without its challenges and criticisms. Issues such as human rights, freedom of expression, and the treatment of ethnic minorities have drawn international scrutiny and criticism. Additionally, some have raised concerns about China's growing influence on the global stage and its potential impact on the existing international order.However, as a student living in China, I have witnessed firsthand the tangible improvements in the lives of ordinary people. From the availability of better job opportunities and educational resources to improved public services and infrastructure, the progress has been palpable. While there is always room for improvement, I believe that China's achievements over the past five years are a testament to the nation's determination and commitment to progress.In conclusion, China's remarkable achievements over the past five years have been multifaceted, spanning various domains such as technology, space exploration, economic growth, environmental protection, transportation infrastructure, and social welfare. While challenges and criticisms remain, the country's progress is undeniable, and its impact on the global stage is becoming increasingly significant. As a student in China,I am proud of my nation's accomplishments and excited to see what the future holds for this rapidly developing and influential country.篇2In the past five years, China has made remarkable strides across various domains, solidifying its position as a global powerhouse. As a student, I have witnessed firsthand the transformative changes that have unfolded within our nation, filling me with immense pride and optimism for the future.One of the most significant achievements has been the remarkable progress made in poverty alleviation. Through the unwavering commitment of the government and the collective efforts of the Chinese people, millions have been lifted out of poverty, a feat that has garnered international acclaim. The implementation of targeted measures, such as the development of infrastructure, the promotion of rural industries, and the provision of education and healthcare, has empowered impoverished communities to break free from the shackles of deprivation.China's technological advancements have also been nothing short of remarkable. The nation has emerged as a global leaderin cutting-edge fields like artificial intelligence, 5G networks, and renewable energy technologies. The rapid adoption of digital technologies has transformed various sectors, from manufacturing to healthcare, making them more efficient and accessible. China's prowess in space exploration has also been remarkable, with successful missions to the moon and Mars, further solidifying the country's position as a scientific and technological powerhouse.The Belt and Road Initiative, a visionary project aimed at reviving ancient trade routes and fostering international cooperation, has been a resounding success. This ambitious undertaking has facilitated the construction of critical infrastructure, fostered economic integration, and strengthened cultural exchanges between China and numerous countries across Asia, Europe, and Africa. The initiative has not only boosted global trade and investment but has also served as a platform for promoting mutual understanding and fostering regional stability.Amidst the challenges posed by the COVID-19 pandemic, China's resilience and effective response have been widely recognized. The nation's swift and decisive measures, coupled with a well-coordinated strategy, have played a pivotal role incontaining the spread of the virus and minimizing its impact on the economy. China's contributions to the global fight against the pandemic, including the provision of medical supplies and the sharing of scientific knowledge, have underscored its commitment to international cooperation and solidarity.Furthermore, China has made significant strides in environmental protection and sustainable development. The country has invested heavily in renewable energy sources, such as solar and wind power, setting ambitious targets for reducing carbon emissions. Initiatives like the massive afforestation efforts and the promotion of eco-friendly technologies have demonstrated China's dedication to addressing the pressing issue of climate change and fostering a greener future for generations to come.As a student, I am particularly inspired by the advancements made in the field of education. The government's unwavering commitment to improving access to quality education and promoting innovation has yielded remarkable results. The establishment of world-class universities, the integration of cutting-edge technologies into classrooms, and the emphasis on fostering critical thinking and creativity have positioned China as a hub for academic excellence and innovative thinking.China's cultural influence on the global stage has also grown significantly. The nation's rich heritage, diverse traditions, and vibrant arts have captivated audiences worldwide. International events, such as the Beijing Olympics and the Shanghai Expo, have showcased China's ability to organize grand-scale events and showcase its cultural prowess to the world.Looking ahead, the prospects for China's continued growth and development are promising. The nation's unwavering commitment to reform and opening-up, coupled with its ambitious goals outlined in the 14th Five-Year Plan, set the stage for further progress in areas such as innovation, sustainable development, and international cooperation.As a student, I am filled with a profound sense of pride and optimism witnessing the remarkable achievements of my nation. The past five years have demonstrated China's resilience, determination, and ability to overcome challenges while remaining steadfast in its pursuit of progress and prosperity. I am confident that the years ahead will bring even greater accomplishments, solidifying China's position as a global leader and paving the way for a brighter future for all its citizens.篇3China's Remarkable Progress in Recent YearsOver the past five years, my home country of China has achieved remarkable progress across many areas that I have witnessed firsthand. As a student, I have seen how these national achievements have positively impacted my life and studies. In this essay, I will highlight some of China's most significant accomplishments in fields like poverty alleviation, scientific and technological advancements, infrastructure development, and environmental protection efforts.Perhaps one of China's greatest achievements has been the astounding progress made in alleviating poverty across the country. Through targeted policies and initiatives, China has lifted nearly 100 million rural residents out of poverty since 2012. As a student from a rural area, I have seen the tangible impacts of this poverty alleviation campaign in my hometown. New roads, schools, and health clinics have been built, giving my family and neighbors better access to education, healthcare, and economic opportunities that were previously out of reach. The government's efforts to promote employment, education, and sustainable development in impoverished regions have truly transformed lives.China's scientific and technological breakthroughs over the past five years have also been awe-inspiring. From the construction of the world's largest radio telescope to the successful landing of rovers on the far side of the moon, China has firmly established itself as a global leader in space exploration. I still remember the pride I felt when watching live coverage of the Zhurong rover landing on Mars in 2021. Beyond space endeavors, China has also made significant strides in cutting-edge fields like quantum computing, artificial intelligence, and renewable energy technologies. As a STEM student, I am excited about the prospects of potentially contributing to these rapidly advancing industries in the future.Another area where China has excelled is infrastructure development, with a focus on enhancing connectivity and transportation across the vast nation. The country has constructed an extensive high-speed rail network that is the envy of the world, allowing me to travel back home from my university in just a few hours – a journey that used to take an entire day. Furthermore, China's ambitious Belt and Road Initiative has facilitated the construction of highways, railways, ports, and other vital infrastructure projects across multiple continents, strengthening economic ties and cultural exchanges with other nations.Impressively, China has managed to balance its quest for economic growth and development with a renewed commitment to environmental protection. Over the past five years, the country has made significant strides in reducing air and water pollution, investing heavily in renewable energy sources like wind and solar power. In my city, I have noticed a visible improvement in air quality, with far fewer hazy days compared to my childhood. China has also taken a leadership role in global efforts to combat climate change, pledging to achieve carbon neutrality by 2060 and investing billions in green technologies.On a personal level, many of China's recent achievements have had a positive impact on my life as a student. The widespread availability of high-speed internet and cutting-edge online learning platforms have greatly enhanced my educational experience, especially during the COVID-19 pandemic when classes transitioned to remote learning. I have also benefited from China's booming e-commerce and digital payment industries, which have made online shopping and financial transactions incredibly convenient.Of course, China still faces challenges and areas for improvement, such as addressing income inequality, ensuring sustainable resource management, and promoting greaterpolitical and social freedoms. However, the progress made over the past five years has been truly remarkable and a source of great pride for me as a Chinese citizen.In conclusion, China's achievements in poverty alleviation, scientific and technological advancements, infrastructure development, and environmental protection have been nothing short of extraordinary. As a student witnessing these changes firsthand, I am filled with optimism and excitement for what the future holds for my rapidly developing nation. China's remarkable progress serves as an inspiration not just for its own citizens but for people around the world striving for a better tomorrow.。

你对大数据与会计的认识 英文作文

你对大数据与会计的认识 英文作文

大数据与会计的认识英语作文1英文作文:In today's digital age, big data has brought significant changes to the field of accounting. Big data has greatly improved the efficiency of data processing. In the past, accountants had to spend a lot of time and energy manually entering and sorting data. But now, with the help of big data technology, a large amount of data can be processed quickly and accurately.For example, a large enterprise uses big data to carry out financial risk management. By analyzing massive amounts of data from various sources, such as sales records, purchase orders, and inventory levels, the enterprise can identify potential risks in time. For instance, if there is a sudden drop in sales or an increase in inventory levels, the system can alert the management to take appropriate measures.Moreover, big data also provides more accurate financial analysis. Accountants can use big data tools to analyze financial data from different angles and provide more comprehensive and in-depth reports for enterprise decision-making. For example, by analyzing customer behavior data and market trends, accountants can help enterprises develop more targeted marketing strategies and improve profitability.In conclusion, big data has had a profound impact on the accounting industry. It not only improves data processing efficiency but also provides more accurate financial analysis, helping enterprises make more informed decisions.中文翻译:在当今的数字时代,大数据给会计领域带来了重大的变化。

高校降低教育成本途径探讨

高校降低教育成本途径探讨

高校降低教育成本途径探讨摘要在中国研究教育成本的时间开始相对推后一些,我国的公立高等院校是非盈利性的机构,非盈利机构的特征决定了高等院校不需要计算利润,所以也许高等院校并没有核算教育成本的内在要求。

然而因为我国高等教育体制改革的逐渐深化,核算要求逐渐完善,所以高等院校面临的社会环境发生了巨大的变化,财政投入的不足与招生规模的扩大对教育经费需求的矛盾日益突出,因此国家引入了教育成本分担机制,学生承担了部分教育成本。

大部分学校支出都是由政府来供给,学生自身的支出大多是家庭付出,有部分学生可以申请到助学金等为自己的家庭减轻负担。

因此对教育成本进行核算,找到降低教育成本的有效方法是很迫切的。

关键词:高校教育成本核算降低AbstractResearch on educational cost in the relative China started late,because Chinese public universities are non-profit institutions,characteristics of nonprofit organization decided not to calculate profit,so maybe no inherent requirement of university educational cost accounting.With China's higher education system reform unceasingly thorough,great changes have taken place in the social environment,lack of financial investment and the scale of enrollment to the education funds demand contradiction is increasingly outstanding,the state introduced the education cost sharing mechanism, students bear a part of the cost of education.The majority of school spending by the government to supply their own spending,mostly family,some students can apply for grants to reduce the burden of his family.Therefore,educational cost accounting,to find effective ways to reduce the cost of education is very urgent.Keyword:Educational cost Adjust accounts Reduce高校降低教育成本途径探讨一、绪论(一)研究背景及意义在中国研究教育成本的时间开始相对推后一些,在中华人民共和国成立之后,直到1977年才开始恢复高考制度,然而在刚开始十几年的时间里大学学费基本都是国家公费的,目的是培养更多高素质人材,随着时间的增长,全国人民的教育水平有了显著的提高,所以中国共产党中央委员会与国务院在1993年2月13日发布了《中国教育改革和发展纲要》,对高等教育的收费进行了改革:“(21)改革高等学校的融资机制,应当充分发挥作为资金的宏观调控手段。

RPA财务机器人企业纳税实务课程标准化改革

RPA财务机器人企业纳税实务课程标准化改革

教务教学标准化RPA财务机器人企业纳税实务课程标准化改革■ 周 颉 甘泗群(湖北科技职业学院)摘 要:大数据时代,各种信息化技术给企业的财税业务带来了深刻影响,同时也带来了巨大挑战。

特别是RPA财务机器人技术,使原本占据财务人员大量时间的繁琐工作变得简单而高效。

本文分析了RPA财务机器人技术对高等职业院校财会专业核心课程企业纳税实务的影响,探讨了在大数据背景下课程改革并实施标准化的方法和途径。

关键词:纳税实务,标准化改革,RPADOI编码:10.3969/j.issn.1002-5944.2024.10.042Exploration of the Standardization Reform of Tax Practice Course Basedon RPAZHOU Jie GAN Si-qun(Hubei Science and Technology College)Abstract:In the era of big data, various information technologies have brought profound impact on the fi nancial and tax business of enterprises, but also brought huge challenges. In particular, RPA financial robot technology makes the tedious work that used to take up a lot of fi nancial personnel’s time simple and effi cient. This paper analyzes the influence of RPA financial robot technology on the core course “Tax Practice” of finance and accounting major in higher vocational colleges, and discusses the methods and approaches of course standardization reform under the background of big data.Keywords: tax practice, standardization reform, RPA2021年3月,中共中央办公厅、国务院办公厅印发了《关于进一步深化税收征管改革的意见》,提出加快推进智慧税务建设,充分运用大数据、云计算、人工智能、移动互联网等现代信息技术,着力推进内外部涉税数据汇聚联通、线上线下有机贯通,驱动税务执法、服务、监管制度创新和业务变革,进一步优化组织体系和资源配置[1]。

会计类英文参考文献

会计类英文参考文献

会计类英文参考文献The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) f or reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspectiveof "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authorities hope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants. Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution. Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, since the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and theauditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legal evidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法,以提高财务报表的可靠性和实用性。

“三全育人”理念下大学生思想政治教育建设与实施路径

2020年11月DANGDAIJIAOYANLUNCONG思臓.疗087“三全育人”理念下大学生思想政治教育建设与实施路径杨萤(上海立信会计金融学院上海201620)【摘要】随着我国高等教育事业的不断发展,大学生思想政治教育工作无论是内容还是形式都不断创新,理论与实践的探索也 不断深入,思政教育工作取得了很大的进步。

然而随着各种社会思潮的传播,大学生受各种因素的影响,其价值观还存在一定的偏差,政治信仰迷茫,比如盲目追求物质享受,这些问題证明加强大学生思政教育的改革有着重要的现实意义。

三全育人理念将高校思政教 育工作渗透于人才培养的各个环节,不仅要实现知识教育,还要实现价值塑造与能力培养。

文章就基于“三全育人”理念分析我国思政教育工作现状,并提出大学生思想政治教育建设与实施的路径。

【关键词】“三全育人”;大学生;思想政治教育;问题分析【中图分类号】GM1【文献标识码】A【文章编号】2〇95-6517(2〇2〇)11-〇〇87-〇2Construction and Implementation of Ideological and Political Education of College Studentsunder the Concept of “Three Complete Education”YA N G Ying(Shanghai Lixin Institute of Accounting and Finance,Shanghai201620, China)【Abstract】With the continuous development o f China’s higher education,the ideological and political education work of college students,whether in content or form,is constandy innovative,the exploration of theory and practice is also deepening,ideological and political education has made great progress.However,with the spread of various social trends of thought,college students are affected by various factors,and their values stiD have certain deviation,political beliefs are confused,such as blind pursuit of material enjoyment. These problems prove that strengthening the reform of Ideological and political education of college students has important practical significance.The concept of**three integrityM education infiltrates the ideological and political education work in all aspects of talent cultivation.It is not only necessary to realize knowledge education,but also to realize value shaping and ability cultivation.This paper analyzes the current situation of ideological and political education in China based on the concept of“three aspects of education”,and puts forward the path of ideological and political education construction and implementation.【Keywords】“Three complete education”;College students;Ideological and political education;Problem analysis一、"三全育人”理念的内涵所谓“三全育人”理念是指全员育人、全过程育人、全方位育人,全员、全过程、全方位是谓“三全”。

高校内部会计控制王竹

Value Engineering 0引言进入21世纪后,国家把科教兴国战略提升到了一个前所未有的高度。

高校在国家不断加大经济投入的前提下,进入了一个高速发展的阶段。

高校的经济业务也变得越来越复杂,这就需要有完善的内部会计控制制度来规范各种财务行为。

然而目前我国许多高校在内部会计控制制度的建立健全方面做的工作还远远不够,这势必会影响学校的整体发展和长远规划。

因此,完善我国高校内部会计控制制度迫在眉睫,从而使我国高校的体制与经济发展相适应。

1建立健全高校内部会计控制的必要性随着市场经济的发展,在国家大力支持教育事业的大环境下,社会对高等教育的需求不断增多。

我国各高校纷纷抓住此次机遇,加快体制改革。

高校管理从追求单一的社会效益转移到社会效益、经济利益双追求的轨道上来。

伴随着改革与创新,各高校发展加速,导致高校资产和负债的总量大幅增加。

同时,高校资金进出的渠道拓宽,金额也越来越大。

但由于一直以来,高校领导对会计工作的管理意识不强。

在这样的背景下,伴随高校体制改革的不断深化,内部会计控制的不健全显现出来。

近年来,在高校这片神圣净土上的经济犯罪陡增,这就使建立健全高校内部会计控制制度显得尤为重要。

2高校内部会计控制存在的问题2.1尚未完善高校内部会计控制的相关法律法规到目前为止,我国还没有一套完整的高校内部会计控制体系的相关法规及指导规范。

虽然从上世纪90年代开始,我国加大了对内部会计控制理论建设的力度,但研究的着力点更偏重于企业内部会计控制的研究,而缺乏像高校这种事业单位的研究。

因此,高校的内部会计控制还处于自我摸索阶段,没有统一的规范和法规来指导。

2.2高校内部会计控制系统不健全高校虽然一般都会建立相关的内部会计控制系统,但因缺乏相关系统性法规指导,普遍存在以下问题:一是内部会计控制包含的范围不够广泛,没有涉及到的项目得不到有效的控制,不重视预算外资金的控制;二是内部会计控制约束的对象不够全面。

多数高校主要是对处理国家财政预算资金的会计人员进行约束,而对诸如后勤等会计人员约束得很少。

国家会计制度英文(3篇)

第1篇Introduction:The national accounting system plays a crucial role in the economic development of a country. It provides accurate and timely financial information, which is essential for decision-making, financial reporting, and economic planning. In this article, we will discuss the national accounting system in China, its history, key components, and its significance in the country's economic development.I. History of National Accounting System in China1. Early Accounting SystemsThe history of accounting in China dates back to ancient times. The earliest accounting practices can be traced back to the Shang Dynasty (1600-1046 BC), where bones and tortoise shells were used to record transactions.2. Development of Accounting during the Ming and Qing DynastiesDuring the Ming and Qing Dynasties, accounting practices continued to evolve. The government established various departments to manage public finances, and accountants were employed to maintain records of government expenditures and revenues.3. Introduction of Modern Accounting SystemThe introduction of modern accounting systems in China can be attributed to the reform and opening-up policy implemented in the late 1970s. The government started to adopt international accounting standards and practices, which led to the establishment of the modern national accounting system.II. Key Components of the National Accounting System in China1. Accounting StandardsChina has developed its own set of accounting standards, known as the "Enterprise Accounting Standards" (EAS). These standards are designed toensure the comparability, consistency, and reliability of financial statements across different enterprises.2. Accounting PrinciplesThe national accounting system in China is based on several key accounting principles, including:a. Historical cost principleb. Accrual basis of accountingc. Full disclosure principled. Prudence principlee. Materiality principle3. Accounting OrganizationsThe following organizations play a crucial role in the national accounting system in China:a. China Accounting Association (CAA): It is the professional organization for accountants in China, responsible for promoting the development of accounting profession and enforcing ethical standards.b. China Securities Regulatory Commission (CSRC): It regulates the securities market and ensures that listed companies comply with accounting standards.c. China Auditing Association (CAA): It is responsible for promoting the development of the auditing profession and ensuring the quality of audit services.III. Significance of the National Accounting System in China's Economic Development1. Facilitating Investment and Financial Decision-MakingThe national accounting system provides accurate and timely financial information, which is essential for investors and financial institutionsto make informed decisions. This, in turn, promotes investment and economic growth.2. Enhancing Transparency and AccountabilityThe accounting standards and principles ensure that financial statements are transparent and reliable, thereby enhancing the accountability of enterprises and government entities. This helps in building trust among stakeholders and investors.3. Supporting Economic Planning and Policy FormulationThe national accounting system provides valuable data and informationfor economic planning and policy formulation. It helps the government in monitoring the economic performance of the country, identifying areas of concern, and implementing appropriate policies.4. Promoting International Trade and InvestmentAdherence to international accounting standards facilitatesinternational trade and investment. It helps Chinese enterprises to expand their business globally and attract foreign investment.IV. Challenges and Future Prospects1. ChallengesDespite the progress made in the development of the national accounting system, several challenges remain:a. Inadequate implementation of accounting standardsb. Weak enforcement of accounting regulationsc. Limited awareness of accounting principles among enterprises2. Future ProspectsTo address these challenges, the following measures can be taken:a. Strengthening the implementation and enforcement of accounting standardsb. Enhancing the professional competence of accountantsc. Promoting public awareness of accounting principlesConclusion:The national accounting system in China has evolved significantly over the years, playing a vital role in the country's economic development. By adhering to international accounting standards and principles, China has made substantial progress in promoting transparency, accountability, and economic growth. However, there are still challenges to be addressed to ensure the continued effectiveness of the national accounting system.第2篇Introduction:The national accounting system is a crucial component of any country's economic management. It provides a framework for recording, summarizing, analyzing, and reporting financial transactions and events. In China, the national accounting system has evolved significantly over the years, reflecting the country's economic development and regulatory requirements. This article aims to provide an overview of the national accounting system in China, including its historical background, key components, and recent reforms.I. Historical Background1. Early Accounting Systems in ChinaChina has a long history of accounting practices. Ancient Chinese merchants used simple accounting methods to record their transactions. The use of abacuses and ledgers became common during the Tang Dynasty (618-907 AD). Over time, accounting principles and practices continued to evolve.2. Modern Accounting SystemThe modern accounting system in China was introduced during the late19th and early 20th centuries, influenced by Western accounting practices. The establishment of the People's Republic of China in 1949marked the beginning of a new era for accounting in the country. The government established the Ministry of Finance to oversee the accounting profession and promote the development of accounting standards.II. Key Components of the National Accounting System1. Accounting StandardsThe Chinese Accounting Standards (CAS) are the core of the national accounting system. These standards are issued by the China Accounting Standards Board (CASB) and provide guidelines for financial reporting. The CAS aim to ensure consistency, comparability, and transparency in financial reporting.2. Financial StatementsFinancial statements are essential documents in the national accounting system. They include the balance sheet, income statement, cash flow statement, and statement of changes in equity. These statements provide a comprehensive overview of a company's financial position, performance, and cash flows.3. Accounting Principles and ConceptsThe national accounting system in China follows a set of accounting principles and concepts, such as the accrual basis of accounting, historical cost principle, and matching principle. These principles help ensure that financial statements reflect the economic reality of the entity.4. Accounting Software and Information SystemsAccounting software and information systems play a crucial role in the national accounting system. They facilitate the recording, processing, and reporting of financial transactions. In recent years, the use of accounting software has become increasingly prevalent in Chinese businesses.III. Recent Reforms1. International Financial Reporting Standards (IFRS) ConvergenceIn recent years, China has been actively working on the convergence of its accounting standards with the International Financial Reporting Standards (IFRS). This convergence aims to enhance the comparability and transparency of financial reporting in China's capital markets.2. Strengthening Regulatory OversightThe Chinese government has been strengthening regulatory oversight of the accounting profession to ensure compliance with accounting standards and regulations. This includes the establishment of the China Institute of Certified Public Accountants (CICPA) and the China Accounting Association (CAA).3. Promoting Transparency and AccountabilityThe national accounting system in China has been evolving to promote transparency and accountability in financial reporting. This includes the implementation of new disclosure requirements and the enhancement of corporate governance practices.IV. Challenges and Future Prospects1. ChallengesDespite the progress made in the national accounting system, there are still challenges to be addressed. These include the lack of uniform accounting standards across different industries, the need for improved accounting education and training, and the issue of corruption in financial reporting.2. Future ProspectsThe future of the national accounting system in China looks promising. With continued efforts to converge with IFRS and strengthen regulatory oversight, the system is expected to become more transparent, reliable, and globally competitive.Conclusion:The national accounting system in China has come a long way since its early days. Through the adoption of international best practices,continuous reforms, and strengthened regulatory oversight, the system has become an essential tool for economic management and development. As China continues to integrate into the global economy, the national accounting system will play an increasingly important role in promoting transparency, accountability, and sustainable growth.第3篇I. IntroductionAccounting is a crucial discipline in the field of economics, finance, and management. It plays a vital role in providing accurate financial information to stakeholders, facilitating decision-making, and ensuring transparency and accountability in businesses and organizations. The national accounting system is a comprehensive framework that governs the preparation, presentation, and disclosure of financial statements. This essay aims to explore the national accounting system in China, including its history, principles, standards, and its significance in the economic development of the country.II. History of National Accounting System in China1. Traditional Accounting SystemChina has a long history of accounting, with evidence of accounting practices dating back to the Shang Dynasty (1600-1046 BC). During this period, accounts were recorded on oracle bones, which were turtle shells or animal bones. The accounting system evolved over the centuries, with the development of bookkeeping and financial reporting practices.2. Transition to Modern AccountingThe modern accounting system in China began to take shape in the late19th century, influenced by Western accounting principles. The establishment of the accounting profession and the introduction of accounting education were significant milestones in the development of the accounting system in China.3. The New China EraSince the founding of the People's Republic of China in 1949, the national accounting system has undergone several transformations. The early years were characterized by the implementation of Soviet-style accounting standards. In the 1980s, China started to reform its economic system, leading to the adoption of more market-oriented accounting principles.III. Principles of National Accounting System in ChinaThe national accounting system in China is based on the following principles:1. Objectivity: Financial information should be recorded, classified, and reported objectively and accurately.2. Relevance: Financial information should be relevant to the needs of users, enabling them to make informed decisions.3. Comparability: Financial information should be comparable across different entities and periods, facilitating analysis and evaluation.4. Consistency: Accounting policies and methods should be consistently applied to ensure comparability and reliability.5. Full Disclosure: All relevant financial information should be disclosed in the financial statements, ensuring transparency.6. Prudence: Accounting estimates should be made with caution, avoiding overstatement of assets and income.7. Time Period Assumption: Financial statements should be prepared for a specific period, typically one year.IV. National Accounting Standards in ChinaThe national accounting standards in China are established by the China Accounting Standards Board (CASB). These standards are known as the Enterprise Accounting Standards (EAS) and are applicable to all enterprises in China. The EAS are divided into three categories:1. Basic Standards: These standards provide the fundamental principles and concepts for the preparation and presentation of financial statements.2. Specific Standards: These standards provide detailed guidance on specific accounting issues, such as inventory valuation, revenue recognition, and financial instruments.3. Application Guidelines: These guidelines provide further guidance on the application of the specific standards.V. Significance of National Accounting System in China1. Economic Development: The national accounting system plays a crucial role in promoting economic development by providing accurate andreliable financial information to businesses, investors, and policymakers.2. Transparency and Accountability: The system ensures transparency and accountability in businesses and organizations, as financial statements are subject to scrutiny by stakeholders.3. Taxation: Accurate financial reporting facilitates the collection of taxes, as businesses are required to report their income and expenses.4. Investment and Financing: Investors rely on financial statements to make informed investment decisions, and financial institutions use these statements to assess creditworthiness and lending risks.5. International Trade: The national accounting system helps facilitate international trade by ensuring that financial statements are prepared in accordance with international accounting standards.VI. ConclusionThe national accounting system in China has evolved over the centuries, adapting to the changing economic landscape. Based on the principles of objectivity, relevance, comparability, and full disclosure, the system provides accurate and reliable financial information to stakeholders. The national accounting standards play a crucial role in ensuring thequality of financial reporting, and the system's significance in promoting economic development and ensuring transparency and accountability cannot be overstated.。

会计基本原则英文课件 (1)


C4
13
1 - 14
Conceptual Framework and Convergence
C4
14
1 - 15
Principles and Assumptions of Accounting
General principles are the basic assumptions, concepts, and
monetary, or money, units.
Business Entity Assumption
A business is accounted for separately from other business
entities, including its owner.
Time Period Assumption
10
01-C4: Generally Accepted Accounting Principles
11
1 - 12
Generally Accepted Accounting Principles (GAAP)
Financial accounting is governed by concepts and rules known as generally accepted accounting principles (GAAP). GAAP aims
C2
6
NEED-TO-KNOW
Identify the following users of accounting information as either an (a) external or (b) internal user.
Regulator CEO Shareholder Controller Executive Employee External Auditor Production Manager Nonexecutive Employee
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Exploration of Accounting Education Reform Education is the future of accounting Education in accounting to have access to accounting expertise. Receiving education is the starting point of the accounting profession. As in all areas of high use of discipline in the 21st century as well as China's market integration process speeds up, the accounting professional Development goal must be to thick foundation, wide caliber, high-quality general-purpose, intelligent people. accounting degree education reform must strike out. Pay full attention to practical knowledge of accounting education. Fundamentally rationalize the accounting theory and practice of education, the relationship between education and straightened accounting practice of accounting education in the academic education of the whole position, and effectively recognize the accounting practice of education in the future, the role of practical work, a clear accounting practice education is to create Economic applications effective way of talent. Construction of a new accounting practice of science education system, should consistently adhere to the "practice teaching highlights capacity-building" principles, it has the following characteristics: first, the systematicness. Designed by means of accounting practice teaching must be systematic, complete, consistent with the teaching requirements, and to comply with the laws of learning and memory, from the easier to the advanced, from simple to complexity. Second, the practicality. Refers to the new system in a variety of applications, should occur in a typical accounting practice business process through the theory and design. Third, in advance. The new design is the practice of the teaching system, the creation of a new accounting work on behalf of the future direction of elements. In addition, with contemporary science and Technology and information revolution, corresponding to the development, we should further explore the establishment of computerized accounting practices as represented by the teaching system in order to train students to become proficient in the use of machine analysis and the use of the capacity of the major accounting information . Practice of the use of advanced teaching methods. It should be noted, to computerized information-Technology revolution represented, will make more and more traditional manual accounting experiment does not meet the needs of accounting practices. Should establish a high starting point, simulation and strong accounting simulation system so that accounting practices the teaching environment more realistic. Should pay attention to the diversity of accounting experiment, in addition to opening of Financial Management and management accounting experiment, we must also additional business, tax, accounting system design, project feasibility, asset evaluation and other test programs and pilot projects, adequate attention to these aspects of software development and hardware investment. Ideological education and professional ethics. In a market economy environment, the special nature of accounting require accounting personnel should not only have excellent technical expertise, but also have a high Political level and good work ethic. Academic education in the accounting period, to encourage students to serious Political theory courses, a firm belief in Marxism-Leninism, and foster the idea of serving the people, conscientiously study Deng Xiaoping Theory and "Three Represents" important thought, so that students in the contemporary Political vicissitudes remain sober-minded , there is a firm and correct political position; education students are often concerned about the situation, policy, ethics, law, etc., to improve self-discipline capability and the ability to distinguish right from wrong, and actively participate in various charity activities, to develop team spirit. Students before graduation to open the accounting professional Ethics courses, fully explain the accounting regulations and ethical theory, allow students a clear accounting in economic management in an important position, consciously establish the spirit of dedication, sense of responsibility, to develop students awareness of good professional Ethics . Re-learning ability and sense of Innovation education. It should be noted that in the accounting academic education, the students are equipped with only the most basic knowledge and skills, some of them leave school without the knowledge became obsolete. This is a prominent feature of today's. Diploma and certificate only proof of student's past, but can not prove that its present and future. Must train students in practical work in the future re-learning ability and Innovation awareness and capacity. Such as human resources, accounting, information and knowledge as an intangible asset valuation, derivatives of the measurement of such knowledge, students receive academic education system during the period had a chance to learn and master. Accounting graduates should be able be to study and master the knowledge and competency. Physical and psychological quality education. In addition to these abilities, we should also pay attention to the students physical and psychological quality of training and training to enable students to develop good exercise habits, trained to a healthy body, while students have a tough, tenacious, are not afraid of setbacks, the will to adapt to environmental change and quality has a positive progressive attitude toward life self-improvement and good sense of team identity. Can allow students to practice, through social means of social contact, with full

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