本文认为，我国应借鉴西方国家增值表的方式，实施价值增值会计与管理。
This paper argues that our country should learn and imitate western country's value-added sheet and execute the first kind of value-added accounting and management presently.
着重介绍了财务会计与管理会计的关系协调问题，它们具有融合的基础以及融合的客观需要。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending.
该系统使财务会计与管理会计通过集成达到了财务管理的一体化，提高了财务管理的效率，为企业决策提供了可靠的财务依据。
The system integrate finance accountant and manage accountant consequently integrate the finance manage, improve the efficiency of finance manage, provide dependable finance basement to enterprise.
然而，现代会计的两大分支财务会计与管理会计，在实践中出现相脱节的情况，二者要实际运行都必须依赖各自不同的信息加工系统。
But being one of two branches of contemporary accounting, managerial accounting has been divorced from financial accounting. Each of them must depend on its own system of processing information.
依据上级主管部门关于基建成本管理与核算的相关规定，准确计算工程成本、及时处理会计业务。
To calculate the cost of construction project accurately, and record all the accounting transactions timely based on the competent department's rules of construction cost accounting and management.
关于战略管理会计与他们提供的信息特点，简要介绍报告中描述的。
A brief introduction about the characteristics of strategic management accounting and the information they provide are described in the report.
此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
第二部分重点阐述纳税筹划与财务管理、会计的关系，从财务管理的职能和内容上分析纳税筹划与财务管理的关系。
In the second part, we expatiate and study the relation between tax-planning and finance managing and accountant, analyze the relation from content of finance managing.
作为管理工作的一个组成部分，管理会计也包括四项职能：计划、组织与领导、控制、决策。
As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
具有较强的账务处理及账务管理能力，熟悉与外贸业务相关的税法规定，熟悉国家财务政策、会计法规。
Ability to handle and manage company account, familiar about taxation system especially in foreign trade, national financial policy and accounting regulation.
新的《高等学校财务制度》与《高等学校会计制度》的颁布施行，客观上要求高校的财务管理工作有一个大的转变。
After the issuing of "the finance Regulations of Colleges" and "the Accounting Regulations of Colleges", the finance management work of Colleges is demanded to be greatly converted.
本文着重探讨管理会计战略执行力在企业流程中发挥作用的途径与方式。
This paper emphasis on discussing the approach and method of strategic execution of management accounting in the business process of enterprise.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
管理会计的目标与原则曾经受到国内外学者的广泛关注，但是相关研究并没有出现重大突破。
The objectives and principles of management accounting have been paid widely attention to by researchers at home and abroad.
会计电算化的普及与深入，使会计档案管理工作发生了重要变化。
With the popularization and spread of account using computers, the work of account files management has changed greatly.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
环境管理会计是由管理会计与环境管理相结合形成的新兴交叉领域。
Environmental Management Accounting is a new crossed subject between Management Accounting and Environmental Management.
未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
这些不同被分为意义、资金来源、所有权与控制权、人力资源管理、会计、资产配置和利润的利用几大类。
These differences can be classified as significance, sources of fund, ownership and control, human resources management, accounting, assets distribution and used of profit of an organization.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
管理会计的重点在于向管理者提供相关和及时的信息与报告。
The focus of management accounting is to provide managers with relevant and timely information and reports.
作为解决经营者问题的主要方式，经营者业绩评价问题与激励机制问题一直是企业界、会计界和管理界的热门问题。
As the main measure of solving the problem of managers, manager performance evaluation and motivation mechanism are the focus of the enterprises area, accountant area and management area.
会计集中核算，有利于财政资金的集中管理与监督，有利于规范会计行为和提高财政资金的使用效率。
The centralized accounting calculation is beneficial to enhance financial management and supervision, to regulate accounting behaviors, and to promote the efficiency of circulation of funds.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
旅游饭店经营活动和管理的特点决定了旅游饭店会计核算与一般企业会计核算相比具有很多特点。
The operation of the tourist hotel and management style determine the fact that the accounting in tourist hotels are quite different from the general business accounting.
责任会计是现代分权管理模式的产物，其宗旨是实现业绩考核与评价的一种内部控制方式。
The duty accountancy is the product of the development of modern management, aiming to inner control of investigation and evaluation.
责任会计是现代分权管理模式的产物，其宗旨是实现业绩考核与评价的一种内部控制方式。
The duty accountancy is the product of the development of modern management, aiming to inner control of investigation and evaluation.
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