共查询到19条相似文献,搜索用时 109 毫秒
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分析了经济全球化对我国现行会计准则、对无形资产会计业务、对固定资产折旧方法、对坏账计提的规定及对人力资源会计业务的影响,充分探讨了这些影响对我国会计改革所带来的不利后果;在此基础上提出会计改革的基本思路,即完善会计准则、拓展无形资产的核算范围、对固定资产采用加速折旧法、提高坏账准备率和应尽快将人力资源会计纳入财务会计系统;最后从进一步转换政府职能,加强会计监管,满足社会公共需要和抓住机遇,积极稳妥地开放会计服务市场,提升我国会计行业的竞争力和整体水平及加强会计法规体系建设,积极开展诚信教育,强化职业道德建设和专业技能培训等方面对会计改革提出了三点意见. 相似文献
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刘健民 《湖南环境生物职业技术学院学报》2005,11(2):148-150
在商业竞争日益激烈的现代,出现了发展与环境、经济与生态的恶性循环,在此背景下西方蕴育而生了“绿色会计”,这是一门强调现代会计人在企业进行经济活动时,正确、及时、合理地对企业耗用环境资源的程度进行核算的科学.本文就我国传统林业会计存在的缺陷进行分析,提出建立绿色会计制度,对推动我国林业可持续发展具有特别重要的意义. 相似文献
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探讨高职高专会计教学模式的改革 总被引:1,自引:0,他引:1
就会计课程传统教学模式的不足,提出一些改革的方法,其次阐述了高职高专会计教学模式应与时共进,对目前会计工学结合的教学模式进行简单探讨.以湖南环境生物学院为例,结合实际分析教学模式新方向.参5. 相似文献
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阳萍 《湖南环境生物职业技术学院学报》2006,12(2):167-170
随着我国市场经济的发展以及会计准则的日趋完善,会计职业判断在会计工作中的地位变得越来越重要.但是,在我国目前的实际会计工作中,很多问题却影响了会计职业判断作用的发挥.因此,本文主要分析了会计职业判断过程中存在的问题,并针对这些问题提出了相应的对策和建议. 相似文献
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通过对当前高校会计基础工作存在不规范现象的调查,分析了产生的原因及给高校内部管理带来的不利后果,提出了相应的对策,以规范会计行为,保证会计信息真实性,促进高等教育事业的发展. 相似文献
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李忠 《湖南环境生物职业技术学院学报》2007,13(2):19-22
介绍了GIS在数字城市规划中的应用模式,针对数字城市建立了GIS数据模型、数字城市规划模型、数字城市基本模型、公众参与冲突的协调机制理论模型,在GIS概念的基础上,给出了数字城市的框架与关键技术,并对解决城市规划中的优势进行了分析.该方法表明,GIS技术在城市规划中能起到重要的作用.图2,参5. 相似文献
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刘天佐 《湖南环境生物职业技术学院学报》1995,(1)
论述了高校运用责任会计进行财务管理工作的必要性及其可能性,提出了高校财务管理应用责任会计的某些构想,最后指出了高校全面推行责任会计存在的几个问题。 相似文献
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环境成本核算研究的进展 总被引:4,自引:0,他引:4
环境成本核算作为环境管理的基础工作,在绿色国民经济核算体系构建,在涉及环境费用效益分析,在制定适当的环境标准、环境收费等政策时发挥着重要作用。在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上,指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱,并对环境成本核算方法的研究进行了总结与分析。阐明了研究队伍综合化、宏观核算微观化、核算方法科学化是环境成本核算研究的发展趋势,时空范围的处理、环境服务产出的处理、内部环保外部化处理是环境成本核算研究的难点与热点问题。 相似文献
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目前,新会计准则在我国上市公司中实施已有六年多时间,然而在我们衡阳市企业中的运用情况如何,企业的反映如何,在实施过程中有哪些问题和难题,这些都是普遍关注的问题.因此,为进一步了解新会计准则的实施情况,发现并解决实施过程中存在的问题和难题,课题组对衡阳市相关企业的新会计准则实施情况进行了调查和分析.参8. 相似文献
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沈阳地区霾的环境特征研究 总被引:6,自引:0,他引:6
利用沈阳市1961—2009年的气象资料,分析了霾天气出现的年季特征及其天气形势特征。利用边界层气象资料与污染物质量浓度资料对特定的霾过程从边界层到污染物质量浓度条件进行了分析。结果表明:沈阳地区霾的出现呈现逐年上升的趋势,近5 a平均每年为120 d左右,目前霾天数已经占到了全年的30%~40%。冬秋季节出现霾天气较多,秋冬两季霾日数占全年霾日总数的75%。凌晨到上午是霾出现的高发期,02—08时霾出现频率占总霾数的44.5%。霾的出现主要发生在冬秋季节冷空气势力不强,大气扩散能力较弱,边界层出现逆温时刻。接地逆温层厚度常常稳定在200~300 m高度左右,PM10质量浓度与能见度(霾)呈负相关,相关系数-0.402 7。风速与能见度(霾)呈正相关,相关系数为0.886 4。 相似文献
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Effects of connectivity and spatial resolution of analyses on conservation prioritization across large extents 总被引:1,自引:0,他引:1
The outcome of analyses that prioritize locations for conservation on the basis of distributions of species, land cover, or other elements is influenced by the spatial resolution of data used in the analyses. We explored the influence of data resolution on prioritization of Finnish forests with Zonation, a software program that ranks the priority of cells in a landscape for conservation. We used data on the distribution of different forest types that were aggregated to nine different resolutions ranging from 0.1 × 0.1 km to 25.6 × 25.6 km. We analyzed data at each resolution with two variants of Zonation that had different criteria for prioritization, with and without accounting for connectivity and with and without adjustment for the effect on the analysis of edges between areas at the project boundary and adjacent areas for which data do not exist. Spatial overlap of the 10% of cells ranked most highly when data were analyzed at different resolutions varied approximately from 15% to 60% and was greatest among analyses with similar resolutions. Inclusion of connectivity or edge adjustment changed the location of areas that were prioritized for conservation. Even though different locations received high priority for conservation in analyses with and without accounting for connectivity, accounting for connectivity did not reduce the representation of different forest types. Inclusion of connectivity influenced most the outcome of fine-resolution analyses because the connectivity extents that we based on dispersal distances of typical forest species were small. When we kept the area set aside for conservation constant, representation of the forest types increased as resolution increased. We do not think it is necessary to avoid use of high-resolution data in spatial conservation prioritization. Our results show that large extent, fine-resolution analyses are computationally feasible, and we suggest they can give more flexibility to implementation of well-connected reserve networks. 相似文献
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王莉 《湖南环境生物职业技术学院学报》2008,14(2):38-40
随着现代企业制度的建立和健全,目前企业成本会计正经历着前所未有的变化.市场竞争,归根到底是产品的成本与质量之间的竞争.就成本会计正经历着前所未有的变化,分析当前新制造环境对成本会计的冲击、管理理论与方法的创新对成本会计的影响;并就成本会计如何顺应国际国内市场环境及企业生产环境的变化提出了相应的对策.参4. 相似文献
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Magnus Augner Torbjörn Fagerström Juha Tuomi 《Behavioral ecology and sociobiology》1991,29(4):231-234
Summary Coexistence of defended and undefended plants may be maintained by herbivory. In the present paper this phenomenon is analyzed by means of evolutionary game theory. The plants in the model play either a defensive or a non-defensive strategy and they interact indirectly: when a plant is grazed its competitive ability decreases, because of this a neighboring plant makes a profit. The solution to the game leads to three qualitatively different cases depending on whether the profit is equal for the two strategies, defended and undefended, or if the profit is higher for one type than for the other. When the results are applied to intea-specific interactions, the model predicts that polymorphic populations should be expected only under certain specific conditions. When the results are applied to inter-specific interactions, the model predicts either stable coexistence, i.e., increased diversity, or a paradoxical situation without increased diversity.Offprint requests to: M. Augner 相似文献
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We investigate whether positive framing increases cooperation in three social dilemmas with slightly different properties: a linear public goods (PG) game, a non-linear PG game, and a common pool resource (CPR) game. Results from our laboratory experiments show that contributions to a linear PG are higher if the externality is framed positively, rather than negatively, corroborating earlier findings by Andreoni (1995). By contrast, we find no such framing effects in the non-linear PG game or the CPR game. In these games, the best response in the material payoffs is to contribute less if others contribute more, counteracting effects of pro-social preferences. Positive framing therefore does not help to solve the tragedy of the commons. 相似文献
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以长江上游重点生态脆弱区三峡库区(重庆段)为研究区,结合RS和GIS软件,选取生物多样性维护功能、水源涵养功能和水土保持功能为评价指标,采用植被净初级生产力(vegetation net primary productivity,NPP)定量指标评估法,综合分析研究区2020年生态系统服务功能的重要性程度以及空间分异特... 相似文献