This article has conducted the analysis research to the domestic and foreign sunflower production first and then using the c - d production function model and the cost - income calculation method to find out the factors that affect the sunflower production of inner mongolia 本文首先对国内外向日葵生产的情况进行了分析和研究,然后运用c - d生产函数模型和成本收益核算方法,找出了内蒙古自治区向日葵生产的影响因素。
Firstly , this chapter analyses the major influential factors in accounting . secondly , the paper gives some pieces of advice : ( 1 ) perfecting financial data ; ( 2 ) avoiding accounting data distortion ; ( 3 ) grasping the accounting methods precisely ; ( 4 ) standardizing input - output table 在对上述因素进行分析的基础上，提出了增加值核算与应用的保障措施:健全个体会计资料、防范会计资料失真、准确掌握核算方法、规范投入产出表的编制。
In addition , this paper also put forward the prospects for the research on water resource value accounting including water quality resource value , model of water resource value accounting and mutation of water resource value 作者在已有研究的基础上，提出水质资源有偿使用理论，并提出“以量计质，以质定价”的水质价值核算方法；展望在未来一段时问内，认为水资源价值的研究将重点关注水质资源价值、水资源价值核算模型及水资源价值突变等方面。
And the recommendations and comments are made on how to reform our current system , such as importing unit - volume method , reforming cost center , abolishing exploration fund accounting method , practicing property acquisition right , and other imagination to push circulation of property 借鉴美国的投资核算方法，提出了引进单位产量法，改革我国的成本核算中心，取消勘探开发基金核销办法，实行矿区勘探权的有偿获得，推动矿区资产的正常流通等一系列改革设想。
Under such accounting checking method , more and more stern social contradictory , such as the question of population , resources , environment and the public causes are exposed . under this circumstance , we have to exam the social part of enterprises again . enterprises are required to burden corresponding social responsibilities during the course of running for high gains , acquiring cooperated development between enterprise and society and carry out the strategy of sustainable development 传统的会计核算模式是将企业作为一个独立和封闭的经济实体，对其生产经营情况进行核算，这一核算方法主导下的生产经营模式已经诱导了日益严重的社会问题，在这一背景下，人们不得不重新审视企业的社会角色，要求企业在追求自身高利润率的同时也要切实地承担相应的社会责任，实现企业和社会的协调发展，实施可持续发展战略。
Cost calculation and control of agricultural product whose target is to incre ase economical performance and enhances competitive is undoubtedly an important way to guarantee sustainable development of agricultural production . based on theories of labor value , resource environment , sustainable development and human resource and knowledge of accounting and statistics , using results of internal and external research for reference , the paper mainly studies confirmation , estimation and cost calculation system of agricultural product , analyses cost - drivers of agricultural product , searches for ways to control agricultural product cost and constructs scientific estimation method , calculation system and effective control model of agricultural product cost by combining qualitative analyses and quantitative analyses 本文以劳动价值论、资源环境价值论、可持续发展理论及人力资源理论为基础，利用会计学和统计学的基本知识，借鉴国内外已有的研究成果，采用定性分析和定量分析相结合的方法，研究农产品成本要素的确认、计量及核算方法体系，并从分析我国农产品成本入手，寻找农产品成本的深层动因，探索农产品成本控制的方法，提出农产品成本控制的改革思路，形成科学的农产品成本量化方法、核算体系及有效的农产品成本控制模式，以期为降低农产品成本，提高农产品成本效益，增加农产品竞争能力提供重要参考。
In the first chapter , the article summarizes the study of resident in come distribution problem , which includes the history of economic thought and chinese present economic field study about income distribution problem . it points out the measurable index of resident income disparity and accounting method and then points out chinese resident income distribution reality conditions from five aspects 本文第一章概述了居民收入分配问题的研究概况，包括经济思想史及中国目前经济学领域对收入分配问题的研究，指出了居民收入差距的衡量指标及核算方法，然后从五个方面指出了中国居民收入分配的现实状况。
So , under the environment of knowledge economy , it is so urgent to revalue the intangible resources , to reform the corporation measure and to disclose the information about corporations ’ intangible capitals to those relevant information receivers as well as to realize the gap between our country and foreign countries in the field of running the intangible resources , to find and analyze them and to find out the right way to make full use of them 因此,在知识经济条件下,重新认识无形资源的价值,变革核算方法,尽可能的向信息相关者披露企业无形资源的信息,正确认识我们在运作无形资源方面的差距并分析原因,找到充分利用无形资源的途径,已是当务之急。文章第一章通过对知识经济概念和特征的描述,反映出知识经济对无形资产的影响。
The sparking points of this thesis are as followings : firstly , it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly , it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly , it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly , it gives a deep study on industry value chain accounting in terms of its achievements items , e . g . accounting calculation method of industry chain , financial evaluation index of value chain , financial information sharing mode of value chain ; fifthly , it puts forward and analyses the research direction of value chain accounting on solving practical problems 本文的亮点之处在于:其一,本文对于价值链会计产生的背景、价值链会计的内涵进行了透彻地分析和总结;其二,本文首先提出了分别建立内部价值链会计和产业价值链会计来共同实现价值链会计管理体系的思想;其三,本文首先提出了内部价值链会计与erp (企业资源计划)系统共同发展的设想;其四,本文对产业价值链会计实现体系的相关内容进行了深入研究,如产业链会计信息核算方法、价值链财务评价指标、价值链财务信息共享模型等;其五,本文分析了价值链会计在解决实务问题方面的运用前景。
The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition . it could be thought as a result of dealing with the challenge of the change of the company property right , too 合并报表会计方法可看作是为了解决取得控股权合并方式下企业合并所带来的会计问题? ?编制合并会计报表所涉及的手段、方式或法则，是现代会计应对产权关系变化带来的挑战，对传统的编制会计报表具体核算方法的一种拓展，是会计核算方法的一个特殊分支。
