搜索
1994-1998,,,,,,,,,,(),,(Integration),,,,,1999,:(),;,,:,:,,,23;();(()19983),,(CaseStudy),,,,,,(FieldResearch),1999,,99KJA0302001.8()1994,1995,1998,,,1997,199919941998,,,,,,,,:,(SustainableCompetitiveAdvantages),WTO,1975,1979,1998,,1998,13,817,346(:30316),56115,170,901000,19791988,1988722,,19954001993(1)1989(),(2),(3),,(4),,1994,15,20-30%(5),,,,4,,1994222:,;,1997,:11,,,(1)(),;(2),20;(3),;(4),;(5),65;(6),6,,,,,,,,,,,,,,121,6,,,,,2133,2001.8:,;,,;(),,;;,,,3,(1);(2),,,60%;(3);;;,(4),,,(),,,():(1),,,,;(2),;(3),5/5,,,,38:(1),,,,300;(2),,,120,5/5;(3),,,,5/5,:(1),,,;(2)(),,;(3),,,,,1994,,,,:,,,:(1),,,;(2),,1261,,;(3),,,19941215,,,199511,,,,,,:(1)?(2)(1994160),?(3)?432001.8,,,(),,,,;,1996,,1996,,63,397,1543,,,,,:,,,,(),,,,:(1),(2),(3)(),(4)(1)(3)(2)(4):(),(),?,?,,,,,;,,,,,,,,,,,,,;,,,,,,(),,(,,),1998:(1);(2),,:,,,,,,,,,,532001.8,:(1)()()()(2),,(3)(4)(5),,:,,,,,,,,()(),,,,,(2/3),(),632001.8,,,,:11,,(),,,,,;;,,,,,21,,,:(1),;(2),,,;(3),;(4),;(5),,,;(6)31,,,,,,,,,,,,,,;,,,73R.N.Anthony,andVljayGovinolarajan.ManagementControlSystems(9thed).McGraw-Hill,19982001.8,(),,,,,,,,,,,,:(1),(2),,,(3),,,(20%),,(4),(),41,,,:(1);(2),,;(3),,;(4),,:(1);;;(2),,,,,832001.8,(3),:;,,,;,(4),,,51,,,:?[1],,,,,,,,,,,,,,,,8(16),,,(),,[2],,,,,,;,;,,;,,,,,,:;;,;,;;,,,932001.8,,,,,:,,,,,,()(),,;,(1)(TechnicalorMechanicalDimension):,,,,;,;:,(2)(OrganizationalDimension):,:,,,,,,,,,,,,,(3)(BehavioralDimension):,,,,,;,,,,,04,2001.8,,,,,(4)(ContextualDimension):,:()[3],,,;,;,,,,,(BudgetarySlack)[4],,,,,,,[5]1994,,:,,,,(1),;(2)([6],91%93%100%100%),;(3),,;(4),,[7]1920,,2040,,,14,40,,1902,,(ROI),(),(RKaplan:,HBSPress,1991),,20,,,1923,,,(),,:(1),(2),(3),(4),,,2040,,,1/3,(-WhizKids),,,1955,(RSKaplan,PrenticeHall,1995)2001.8,(),(Division),50[8],,,,,,,,,,13,,,,,(),,,,,,,:,(),,(),,,,,,,(),(),,,,,,(),,,500,111,20002R.H.Garrison,EricW.Noreen,G.RichardChesley,andRaymondF.Carrol.ManagementAccounting(4thed).Irwin,1999311,19964VickyArnold,andSteveG.Sutton.BehavioralAccountingResearch:FoundationsandFronitiers.AmericanAssociation,19975RobertS.Kaplan,andAnthonyA.Atkinson.AdvancedManagementAccounting(3thed).PrenticeHall,19986C.T.Horngren,GeorgeFoster,andSrikantM.Datar.CostAccounting.AManagerialEmphasis,PrenticeHall,20007A.D.11,1997R.S.KaplanandH.T.Johnson.RelevanceLost:TheRiseandFallofManagementAccounting.Boston:HBSPress,19878,1111997;2:():242001.8EnglishAbstractsofMainPapersTheFutureofCoreStandardsofIASCGeJiashuThisarticlefocusesitsattentionontheresponsesrelatedtothecorestandardsfromIOSCOpsmembers,especiallyfromtheU1S1A.However,thearticlebelievesthatacceptanceandapplicationofasetofsinglehighqualitycorestandardsarethefuturetrend.InthewakeofimprovingIASCstandardswithmorecomparable,transparentandfulldisclosureinforma2tion,moreandmorecountriesincludingU1S1A.wouldacceptthefinancialstatementsofforeignprivateissuersthatarepreparedusingthestandardspromulgatedbytheIASC.Hence,withrespecttothefutureofcorestandards,theauthorconcludesthattheprospectisbright,buttheroadisstilltortuous.TheStructureofCorporateGovernanceandthePhilosophyofAccountingControlZhangYanxingStudyingthestructureofcorporategovernancecanhelpusidentifythemainusersofaccountinginformationsoastodeter2minephilosophyofaccounting.Thedecentralizedshareholder-shipofU1S1Acompaniesdeterminestheusefulnessofaccountinginformationforitsrelevantusers.ThecontrolledstructureofGermanandJapanesecompaniesdeterminesitsaccountabilityorientaion.ThecorporategovernancestructureofChinesecompaniesincorporatethefeaturesofbothGer2manandJapanesecompanyandcompaniesinEastAsia.Withthephilosophyofaccountingcontrolasthegoalinchina,itisrealistic,necessaryandpracticaltoestablishastandardaccountingsystem.ItreflectsthecharacteristicsofChineseaccounting.Inordertobeinalignmentwithinternationalaccounting,thestandardChineseaccountingsystemshouldbeofonecountry,twosystems.Forlistedcompanies,usefulaccountinginformationshouldbetheorientation.Fortherest,accountabilityshouldbetheorientation;oraccountabilityshouldbetheorientationofallenterprises,whereaspubliccompaniestaketheusefulaccountinginformationorientationinaddition.TheOperableBudgetingManagementSystemsinChineseCorporationsATaskTeam,ResearchesonTypicalCasesofApplicationandDevelopmentofManagerialAccountingThepaper,ontheresultsoffieldresearchonthebudgetingmanagementexperiencesduringtheperiodof1994-1998ofZhongyuanPetroleumExplorationBureau,developstwomodelsforcorporationintegration:cashbudget-basedandcom2prehensivebudget-based,eitherofwhichisaworkable,operableandeffectivemanagementcontrolsystemwithdefinedelements.Secondly,descriptionsofbudgetingmanagementsystemaregivenfromtechnical,organizational,behavioralandcontextualdimensionsandthesignificancetotransplantthosemodelsintootherChinesecorporationsarediscussedinreferencetoAmericanenterprisehistoryandChineseenterprisestatusquo,economictheoriesandmanagementpractice.Finally,itisdemonstratedthatbudgetingmanagementsystemimplicatesakindofphilosophy,thatis,power-dividingunderpower-sharingingeneralandcentralizedcontrolwithdecentralizedresponsibilityinparticular.(Continue