企业筹资活动的内部会计控制问题

20045146JOURNALOFZHONGNANUNIVERSITYOFECONOMICSANDLAW.5.2004BimonthlySerial.146(,430060):,,:;;;;:F275.3:A:100325230(2004)0520081205,,,,2001():,,,,6:1.,,,,,2.,,:,,:2004206226:(1955),,,18,;,,,,,3.,,,4.,,,,5.,,,,6.,;,,,;;,,,7:1.,,()2.,,:??,,:,,,,;,,,,,3.,,,,,,,,,28,,,4.,,:,,,,,,,,,,,,,,,,,,,;,5.,,,,,,,;,,,,,,,,,,,,,,;,,6.,(),(),,,,,,,38,,,,,,7.,,,,,,,;,,,,,,,,,,,,,5:1.,:;;;,,;2.:;;;;,,,,,,,,3.,,,,,,:;,;;,,,,4.,,,48,,,:(1),,;(2),;(3),,(4):;;,,5.,,,,,;,,;,(1),,,,,(2),(3),,:,;,;,,;,:[1].()[J].,2001,(9).[2].[M].:,2002.[3],.[J].,2003,(10).[4].[J].,2001,(1).[5],.[J].,2001,(11).[6].[J].,2001,(5).[7],.[J].,2003,(8).[8].[J].,2001,(6).(:)58isobviouslylowerthanlocalindustrializationlevel.Meanwhile,observableurbanizationlevelgapexistsbetweeninner-cityandoutskirtofthecity.Weshouldformastructure-reasonableandmulti-functioncity-network.Inthisprocess,governmentmustimplementflexibleeconomicpolicyandconstitutelogicaltownplanning.Keywords:Urbanization;Industrialization;Soci-economicStructure;DualStructureOntheConstructionoftheAccountingStandardsoftheResourceDevelopingIndustriesXUJia-linWANGChang-rui68(SchoolofAccounting,ZhongnanUniversityofEconomicsandLaw,Wuhan430060,China)Abstract:Themineralreservesarethemostmainassetstotheresourcesdevelopingindustries.Theirmaineconomicactivitiesaretofindthereserves.However,therearen’tdirectlymatchingrelationsduringthefindingcostsandthevalueofthereserves.Thesecharacteristicshavedeter2minedtheparticularityoftherecognition,themeasurement,therecordandthereportoftheac2countingpracticethatinducetheparticularityoftheconstructionoftheaccountingnormsintheexploitnaturalresourcesindustries.Thispaperexplainsafewenlightenmentsformakingourac2countingnormsoftheresourcedevelopingindustriesinaccordancewithourrealityonthebasisofthereviewingandanalyzesoftheresourcedevelopingindustriesaccountingresearchingprogressandachievementofFASBandIASC.Keywords:MineralResources;theResourcesDevelopingIndustries;AccountingStandards;Ac2countingNormsOnConservatismPrincipleandItsUsedZHANGZhi-hong76(SchoolofAccounting,ZhongnanUniversityofEconomicsandLaw,Wuhan430060,China)Abstract:Conservatismprincipleisanimportantaccountingprincipleabidedbyaccountinganddisclosure.Thebeginningandapplicationofconservatismprinciplehasveryprofoundeconomicbackgroundandphilosophicalbase,conservatismprinciplehasbeenappliedextensivelyinourac2countingstandardandaccountinginstitution.Thearticletriestoanalyzeandprobetheactualusedofconservatismprinciplefromtheangleofintegratingtheoryandpractice.Keywords:ConservatismPrinciple;Uncertainty;MatchingPrinciple;AccountingStandardOnInternalAccountingControlinEnterprise’sFinancingActivitiesZHANGMing-yu81(SchoolofAccounting,ZhongnanUniversityofEconomicsandLaw,Wuhan430060,China)Abstract:Internalaccountingcontrolisahotspotinaccountingtheoreticalandprofessionalcir2cles.Enterprise’sfinancingactivitiesisanimportantcontentofinternalaccountingcontrol.Theperformanceoffinancingwillhaveafar-reachingimpactondevelopmentofenterpriseandreal2izationofoperationalgoalofenterprise.AccordingtothestandardoftheMinistryofFinance,thisarticlediscussesinternalaccountingcontrolgoals,controlpointsandcontrolmethodsinenterprise’sfinancingactivities.Keywords:EnterpriseFinancingActivities;InternalAccountingControl;ControlGoals;Con2trolPoints;ControlMethodsOnValueofFund-movementAccountingTheorySHIXian-wang86(SchoolofAccounting,ZhongnanUniversityofEconomicsandLaw,Wuhan430060,China)Abstract:Fund-movementaccountingtheorywastheorizedanddevelopedbytheaccountingpredecessorsinChina.Incomparisonwiththepresentaccounting,Fund-movementaccountingtheoryhasitsowncharacters.Ithasobtainedgreatsuccessofresearchingontheaccountingob2ject,accountsandthewayofduplexkeeping-booksfromtheviewofaccountingobject.Fund341