Accountants are garnering more power and seats on corporate board audit committees , but their numbers still remain relatively low , according to a newly released report 近日，一份新近发布的报告表明，虽然数量仍然偏低，但是在公司董事会所属的审计委员会中，财会人员正获得更大的权力、拥有更多的席位。
The report noted , however , that the companies may not have provided complete disclosure of their backgrounds and that the sec gives companies and boards some latitude in selecting the qualifications of financial experts 审计委员会成员中，或是财会人员或是金融专家的比例从2002年的34上升到2006的47 ，但同时，有一半的审计委员会成员具有不同的专长。
The method of establishing of an eas is argued in the last chapter . these factors are discussed : the government regular , the environment of the law , the design and function of the software . , the solution of enterprises and the improvement of the accountant group 文章从政府政策与法律环境，软件设计与功能，企业制定的解决方案及财会人员的队伍建设等方面探讨了电子商务环境下建立e会计系统的对策。
According to the basic meaning of methodology , the article had a tasting exploration on the appraisal of finicial accountants by using the following methods : combine analysing the documents with the specialists ' answer sheets ; definition with ration ; theories with practice 本文根据方法论的基本原理，采用定性与定量结合、理论与实践结合、分析文献资料与向专家问卷调查结合的方法，对财会人员素质评估方法进行了尝试性的探索。
The essay holds the opinion that the common reason for distorted accounting information in china is due to various unfavorable facts existing in chinese accounting environment , such as drawbacks of accounting regulations , low qualities of financial accountants , ineffective supervision on accounting and so on 认为我国会计环境存在着诸多不利因素，会计规则自身的缺陷，财会人员素质不高，会计监督措施实施不力等，是产生我国会计信息失真问题的一般原因。
Article 18 an individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxation authority to keep its books and handle accounting matters 聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。
The bank accountancy should take continuous 、 rounded 、 synthetically accounting and supervision on bank business , and it should provide information to the bank financial governors , such as production and financial condition of business affairs and so on . it is in the frond of the business affairs , and takes effect like a window or a gate . therefore , for guarding against the risk of management , the commercial banks should constitute an effective financial accounting control system which start from accounting segment , and well exert its function 一个行之有效的财会控制机制,不仅能为商业银行防范风险提供及时、准确、完整的会计信息,充分发挥财会监督职能,促进商业银行经营目标实现,而且还能促使其严格执行金融企业财会制度,明确财会人员权、责、利,防范银行风险产生于会计工作环节,实现稳健经营。
Article 35 the private enterprise must , in accordance with the finance and accounting regulations of the state and provisions of the tax authority , set up its financial and accounting system , allocate personnel in charge of finance and accounting , establish the accounting books , make up and report the statement of financial affairs , perform strictly the obligation of tax - paying and accept the supervision and check of the tax authority 第三十五条私营企业必须按照国家财务会计法规和税务机关的规定，健全财务会计制度，配备财会人员，建立会计帐簿，编送财务报表，严格履行纳税义务，接受税务机关的监督检查。
The company provide a broad range of professional service including registered capital verification , auditing accounting statement of enterprises , assets appraising , corporate merger , division , disbandment , bankruptcy and liquidation auditing , corporate accounting counselor , accounting consulting , training of financial accounting personnel , construction budget and final accounts 事务所业务范围包括：验证注册资本、企业会计报表审计、办理各类资产评估、承办企业合并、成立、解散、破产清理审计、司法鉴定、担任企业会计顾问、提供会计咨询、培训财会人员、建设项目的预（决）算，标底的编制及审核等业务。
This paper explains in detail how to enhance financial management work in institutions of higher education from five aspects involved in smoothing financial management system , enhancing budget management , optimizing the resources distribution , improving the qualities of financial workers and perfecting the system of internal control 从理顺财务管理体制、强化预算管理、优化资源配置、提高财会人员素质、完善内控制度五个方面阐述了高等院校和何强化财务管理工作。
