Faced to the future event accounting application , this paper constructs the conceptual model and functional model of the network financial information system of the forestry enterprise ( fnfis with the method of operation process analyse based on information model 摘要采用基于信息模型的业务过程分析方法，面向将来事项会计法的应用，建立了林业企业的网络财务信息系统概念模型和功能模型。
The regulation to listed companies is involved in corporation law , securities law , taxes law , account law and many other law fields . this article discusses the perfection of legislation on connected transaction of listed companies from the angle of corporation law 对上市公司关联交易进行法律规制，涉及到公司法、证券法、税法、会计法等多个法律领域，本文主要从公司法的角度探讨对上市公司关联交易进行规制的立法完善。
In order to ensure a right direction of accounting institutional change , realize the equilibrium of accounting institutions and promote the optimal distribution of social resources , we should make sure that there are sufficient profit - receiving representatives in the making of accounting institutions 在本章里，我们对会计制度的利益代表性、会计制度的集体选择及会计制度的执行机制进行了研究，并以新会计法为例，分析了其在会计执行机制方面的进步性。
The second chapter mainly introduces the adaptive method of the enterprise ' s internal accounting control and the worthy - noted point . according to the accounting law and the enterprise ' s accounting control standard - basic standard ( tring out ) . the third one is control activities such as on - duty separation and confirmation of authorization , some aspects such as controls of business risk and supervision and examination , and the basic rule followed in establishment and perfection of internal accounting control system 全文分为四章，第一章主要介绍企业内部会计控制的概念、内部会计控制理论在我国的发展、内部会计控制的目标、影响内部会计控制的构成要素及其分类；第二章介绍了内部会计控制可采用的方法及应注意的事项；第三章根据《会计法》和《企业内部会计规范? ?基本规范(试行) 》的规定，从岗位分工与授权批准等控制活动、业务风险控制要点与监督检查等方面，结合我国的实际情况指出建立、健全企业内部会计控制制度应当遵循的具体规范；第四章针对目前我国内部会计控制存在的缺陷提出改进对策，并展望了信息化对我国企业内部会计控制的影响。
Increasing the quality of account information is the core task of account work . following newly issued < < law of account > > and < < regulations of enterprise account > > on 29 . 12 . 2000 the ministry of finance took another big measurement - making and issuing < < rules of enterprise account . it was tested temporary in stock . co 继新《会计法》利《企业财务会计报告条例》颁布实施之后，国家财政部于2000年12月29日又采取了重大措施? ?制定并发布了《企业会计制度》 ，并于2001年1月1日起暂在股份有限公司范围内实施。
About the short - term government measure , we should make system improvement and innovation , mainly includes perfecting internal control system , perfecting company governance structure , consummating accounting standards , preparing comprehensive income reports , using the fair t value measurement attribute , using eva and the balanced scored card and implementing capital cost accounting , perfecting contract to clear property rights , perfecting accounting laws , and perfecting punishment mechanism . about the long - term government measure , we should consummate the incentive mechanism , and build the positive enterprise culture , cultivate enterprise superintendent ' s ideology capital 短期治理措施方面,需要进行制度改进与创新,主要包括健全内部控制制度;完善公司治理结构;完善会计准则;编制全面收益表,采用公允价值计量属性;采用eva与平衡计分卡,实行资本成本会计;完善契约以明确界定产权;完善会计法,健全惩罚机制等七个方面。长期治理措施方面,包括激励机制和企业文化两个方面,应当完善激励机制;营造积极的企业文化,培育企业管理者的意识形态资本。
This paper discusses the researches on standardization of financial controls , the changes of financial controls caused by application of computer network , the deficiencies of financial control environment , goals and tactics , the accounting law and other law instruments , proposes importance of corporation groups based on contracts financial controls and analyzes related legal issues 本文通过论述公司集团的财务控制环境、财务控制目标、财务控制策略、 《会计法》等法律工具的实体性缺陷与控制规范化研究，及网络化引起集团财务控制的新变化方面，提出契约化集团财务控制对于集团本身的重要意义以及相关的法理分析。
2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences 2006财政部新发布的《企业会计准则第18号? ?所得税》 ，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。
With the new " accounting law " carrying out , it suggested the new request with the financial affairs management of our province expressway management , we must analyze and study the present situation of our province expressway construction and management , and summarize the experience and lesson , and suggest the new way and the new thinking to improve the financial affairs management work 新《会计法》的实施对高速公路经营管理中的财务管理工作提出新的要求，为了进一步加强和改善我省高速公路经营公司的财务管理，我们必须分析研究我省高速公路建设和经营管理现状，总结经验和教训，提出改进财务管理工作的新方法和新思路。
And analysis financial capital securitization ' s legal obstacles may meet with for each link in our country , bring up some legislation ' s suggestion . the thesis releases the revenue questions . revenue is a important law means for nation regulating the economic corpus income , a law system , usually accompany with revenue from tax problem , revenue from tax whether high or low reflects benefits assignment , and it affects to putting of a law system into practice 会计准则属于会计法上的问题，专业性比较强，论文之所以要用一章的篇幅论述会计准则问题，是因为从我国证券市场的实践，笔者观察到，由于我国在证券市场发展的一段时期内，会计准则的不傻全，导致上市公司利用会计准则的重大漏洞，出具不能反映上市公司真实经营状况和财务指标的会计报表，证券监管部门遇到这种情况只能是束手无策，因为没有相应的法律依据进行这方面的监管。
