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Dołączył: 13 Gru 2010
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 Wysłany: Czw 12:12, 20 Sty 2011 Temat postu: Responsibility for establishing accounting _147 Ch |
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Responsibility for establishing accounting with Chinese characteristics
Business owners who only can be implemented in our country. This is the pocket of any capitalist country is unparalleled. The implementation of our corporate responsibility within the accounting system, the masses of workers more concerned about national and business interests, democratic management more urgent requirements of the responsibility in the implementation of f and accounting throughout the process, also need everything to the people everywhere, based on the national commitment to the enterprise economic responsibility,[link widoczny dla zalogowanych], delegate to the people, the best in each employee _ than the responsibility to complete all the tasks undertaken by their own, the overall goals for the enterprise to make the greatest contribution. , (D) responsibility accounting practices from abroad, the establishment of single-track system of responsibility accounting responsibility accounting is a branch of management accounting, management accounting in financial Fou i developed on the basis of divination. Management accounting and financial accounting that they have the same strain of Lang's Lord, within a service-based responsibility accounting Zeyi. But in the enterprise implementation of whether the combination of accounting? We believe that responsibility for accounting and financial accounting can be combined. because of financial accounting and responsibility accounting if the oak junction between the shunt. The role and functions of the only outward and inward service of the other services. Key distinguished: the cost of producing zirconium management and accounting. production cost and liability cost J Crystal difference is: the principle of different cost accounting, product cost is based on benefits, who bears the , product cost is calculated on the basis the cost of the project, the responsibility is to control the cost of land and non-controllable for the accounting basis, the cost of computing cycles is different from cost of products is generally carried out by product after the completion of settlement, liability cost is based on business planning cycle is usually the performance of settlement. We believe that, although they are different, however, an enterprise accounts in a certain accounting period, the total cost base plant should be consistent between the two,[link widoczny dla zalogowanych], both should be equal to the total cost base of each plant unit cost plus the responsibility the same cost, and the financial sector. This responsibility accounting to corporate responsibility as the main accounting system to establish financial accounting and responsibility accounting to unify services and inward to outward services, and Taiwan is the outward Youxiang, the information with the various responsible unit, and finally adjusted by the financial sector will be able to produce single-track performance.. [of the unit: Heilongjiang FINANCIAL ACCOUNTING Shito] (responsibility bats Series: Ma Jian) shares of lanthanum, joint stock company is to use the form, by issuing shares to raise social funds, regulate distribution of social resources as a way of enterprise management. It issued stock-based, joint-stock companies for the edge center, a necessary condition for the stock market.. shares of the company, there are two basic forms, one stock limited companies, namely, the Ministry of the capital base were divided into equal Yin, the shareholders of the shares it owns only the amount of limited liability company, the company monies in excess of debt and live a further settlement of the liability is unlimited company shares, debts of the company, the shareholders bear the joint responsibility of unlimited liquidity structure,[link widoczny dla zalogowanych], equity, corporate debt satisfaction, they also need personal property used by the remaining stake in the company share the burden of the debt ratio. shareholding is large-scale socialized production and the commodity economy, it is not a product of the development kinds of forms of ownership exist relaxation set for different 'spit unionism. thousands of years ago, there is a share this economic phenomenon. enter the feudal society, the fund-raising workshop shares the case of shops Cooperating With the growing number of goods rapid economic development, to the l9 century, half of the stock have been widely popular in all capitalist countries. shareholding in the developed economies currently account for about a whole social economy l / 3 or more. China's joint-stock enterprises in the new situation of reform and opening up occurs, the current is still in the pilot phase. existing monitoring more than 6,000 joint-stock enterprises, some enterprises and units associated with each other sets the formation of mixed stock, some different sets to set up financing for economic units, and some joint ventures,[link widoczny dla zalogowanych], there are labor who raise funds to set up, but the boat is substantially within the holding units and enterprises,[link widoczny dla zalogowanych], the real public issue of shares to the public just over 20, mainly in Shenzhen and Shanghai. public offering of shares in the total corporate equity, 59.9% state-owned shares, legal person shares accounted for 06, personal discrimination accounted for 14.1. With the deepening of economic reform, the scope of the pilot joint-stock basis of past experience will gradually be expanded.
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