⑴ 財務管理論文的參考文獻
[ 1 ] 崔玉敏. 小公司病. 黑龍江科學技術出版社, 2002. 01;
[ 2 ] 劉志遠. 候青川回. 財務管理. 中國經濟出版社, 2000. 01;
[ 3 ] 袁建國. 財務管理. 東北答財經大學出版社, 2001. 07;
[ 4 ] 李海波. 財務管理. 高等教育出版社, 2000. 08;
[ 5 ] 梁繼先. 中小企業如何加強財務管理[ J ]濮陽職業技術學院報, 2005, ( 03);
[ 6 ] 李冬梅. 中小財務管理存在的問題及對策[ J ]河北職業技術學院報, 2005, ( 04);
[ 7 ] 張樹森. 淺談我國中小企業財務管理存在的問題於對策[ J ]山西青年管理幹部學院報, 2008, ( 01);
[ 8 ] 何學紅. 中小企業財務管理的問題及對策[ J ]中國西部科技,2008, ( 10);
[ 9 ] 王沛寧. 中小企業財務管理的問題及對策[ J ]甘肅亞盛集團,2008, ( 03);
[ 10 ] 曹偉. 我國利潤分配會計的幾個問題研究[ J ]中國人民大學商學院, 2004, ( 02)
⑵ 財務管理參考文獻
- 現代企業財務管理的目標及抉擇 作者:劉振鵬, 期刊 科學與管理SCIENCE AND MANAGEMENT 2004年 第03期
- 現代企業財務管理目標的抉擇及其量化 Choosing and Quantizing Financial Management Objectives in Modern Company 作者:丁勝齋,季松, 期刊 武漢科技大學學報(社會科學版)JOURNAL OF WUHAN UNIVERSITY OF SCIENCE AND TECHNOLOGY(SOCIAL SCIENCE EDITION) 2003年 第01期
- 知識經濟時代企業財務管理目標的抉擇 Financial Management Orientation of Enterprises in the Age of Knowledge and Economy 作者:張向前,劉金雄,郭東強,ZHANG Xiang-qian, 期刊 集美大學學報(哲學社會科學版)JOURNAL OF JIMEIUNIVERSITY（PHILOSOPHY AND SOCIAL SCIENCES） 2001年 第02期
- 企業財務管理目標的新思考 作者:劉惠利, 期刊-核心期刊 財經理論與實踐THE THEORY AND PRACTICE OF FINANCE AND ECONOMICS 2001年 第03期
- 我國現代企業財務管理目標的探討 Study on Financial Management Target of Chinese Modern Enterprise 作者:朱紅桂, 期刊 湖南有色金屬HUNAN NONFERROUS METALS 2004年 第03期
- 淺談我國現代企業財務管理目標的現實選擇 作者:劉宗彬,王立瑩, 期刊 沿海企業與科技COASTAL ENTERPRISES AND SCIENCE & TECHNOLOGY 2006年 第12期
- 企業財務管理目標探析 作者:丁新民, 期刊 嘉興學院學報JOURNAL OF ZHEJIANG ECONOMIC COLLEGE 2001年 第03期
⑶ 會計理論與實務研究的參考文獻
MPAcc課程《財務會計理論與實務》
主要參考文獻
《經濟大辭典——會計卷》，楊紀琬、婁爾行主編，上海辭書出版社，1991 《會計辭海》，候文鏗主編，遼寧人民出版社，1995 《會計大典》，葛家澍等，中國財政經濟出版社，1998 《簡明會計辭典》，馮淑萍主編，中國財政經濟出版社，2002 《會計基礎理論概論》，於玉林、田昆儒編著，立信會計出版社，2000 《大會計學概論》，於玉林主編，立信會計出版社，2002
《財務會計理論方法與准則探討》，葛家澍，中國財政經濟出版社，2002 《現代西方會計理論》，葛家澍、林志軍，廈門大學出版社，2002 《會計理論——關於財務會計概念結構的研究》，葛家澍、劉峰，中國財政經濟出版社，2003
《財務騙術》，霍華德·施利特著，吳謙立譯，上海遠東出版社，2002 《改進企業財務報告問題研究》，葛家澍、陳少華，中國財政經濟出版社，2002
《國際會計前沿》，王松年主編，上海財經大學出版社，2001 《會計國際化》，郭永清，立信會計出版社，2003 《財務會計四大難題》，常勛，廈門大學出版社，2003
《會計思想史》，邁克·查特菲爾德著，文碩等譯，中國商業出版社，1989 《公司會計准則緒論》W·A.佩頓、A·C.利特爾頓著，潘序倫譯，立信會計出版社，2013
《會計理論》（第四版），貝克奧伊著，錢逢勝等譯，上海財經大學出版社，2004
《會計理論》，亨利.I.沃爾克，東北財經大學出版社，2005 《現代財務會計理論》，斯蒂芬，經濟科學出版社，2000
《財務會計理論》，William R Scott 著，陳漢文譯，機械工業出版社，2005 《實證會計理論》，羅斯·L.瓦茨、傑羅爾德·L.齊默爾曼著，陳少華等譯，東北財經大學出版社，1999
財政部會計司，《對美國財務報告採用以原則為基礎的會計體系的研究》，中
國財政經濟出版社，2003
財政部，企業會計准則2006（包括准則指南、講解），經濟科學出版社 2006年以來《會計研究》、《審計研究》、《財務與會計》等主要財會類學術期刊
財政部會計准則委員會、中國會計學會網站，國際會計准則理事會網站相關內容，其中重點關註：CAS1、2、3、4、6、7、8、9、12、13、14、17、18、19、20、21、22、23、28、29、30、31、33、36、37、39；IFRS-Conceptual Framework for Financial Reporting，IFRS3、7、9、10、12、13，IAS1、8、10、12、16、17、18、23、27、28、34、36、38，以及與此相關的研究和修訂進展。
鄭偉
2014年9月21日修訂
我也是找的，望採納，O(∩_∩)O謝謝
⑷ 求會計 內部控制的外文參考文獻
The enterprise internal control theory
The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.
What is the internal control
The internal control is the formation of a series of measures to control functions, proceres, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control.
The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.
Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.
Second, the basic structure of internal control
The basic structure of internal control. Mainly includes control environment, accounting system and control proceres in three aspects:
(a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations.
(2) accounting system. Accounting system refers to establish accounting and accounting supervision procere and method of business activities. Effective accounting system should do:
1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified.
2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value.
3 and determine the time, business to business records in the appropriate accounting period.
4 in the financial and accounting reports, business and proper disclosure of expression related matters.
(3) control proceres. Control program to formulate policy and managers to ensure a certain procere. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc.
Third, the basic way of internal control
The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control.
(a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible ties shall follow the principle of separation, the so-called incompatible ties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds. The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records. Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible ties, facilitating the function of the internal control. Organize and control mainly includes two aspects:
1 and incompatible ties of separation. If the accounting work of accountant and cashier incompatible ties, need to separate. Should be separate positions usually have an authorized: economic business ties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation etc. Incompatible ties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two people. If this hypothesis, breakthrough incompatible ties of separation cannot play control function. [NextPage]
2, the organization's control. A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control requirements. Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved quickly.
(2) authorized control. The authorized department of internal control unit to handle business or staff access control. Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval. Authorized control unit can guarantee the implementation course and abuse. Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to handle. Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working quality.
Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform. Practice has proved, rights should be restricted, lose the right to restrict the corruption which easily.
(3) budget control. Budget control is an important aspect of internal control, including financing, financing, purchasing, proction, sales, investment and management activities. The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear responsibility. Second, the budget shall be permitted by the authorized to budget adjustments to budget and more practical. Third, it shall timely feedback or regular budget implementation.
(4) physical assets control. Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures. There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of assets. Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and treatment. In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process control.
(5) cost control. Modern cost control can be divided into "extensive" and "intensive" two. Extensive cost control, refers to the proction technology, proct process under the condition of invariable, rely solely on recing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the proction technology, proct process, thus recing the cost control. These two kinds of methods, combining modern cost control.
1, extensive cost control, the cost of raw materials procurement control from the final proct sold throughout, and is one of the most fundamental and most main control method. First, the raw materials procurement cost control. For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing. Second, the use of materials cost control. Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control costs. Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely rece costs. Third, proct sales, cost control. Mainly propaganda cost control, notable is, advertising, promotional role played only proct quality is the foundation of the user's trust. Therefore, we should grasp investment and expenses of the matching principle. [NextPage]
2 and intensive cost control. And can be divided into two types: one is to improve proction technology by to rece cost control. There are many ways to improve proction technology, such as the introction of new proction line adopts high-tech procts, etc. Two is improved by process to rece the cost of cost control. Intensive cost control on intellectual achievements, it can make the excess profit achievements.
(6) risk control. Risk is usually referred to as a result of the action, and the risk associated with another concept is uncertain. Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough estimate. For example, enterprise test-manufacturing a new proct, this proct can certainly advance trial success or failure. But don't know these two consequences of possibility appeared. Business decisions are generally in uncertain circumstances. In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk. The risk control is to prevent and avoid as far as possible adverse outcome. According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk,
1, management risk. Risk management refers to the proction and business operation reasons for corporate profits to the uncertainty. Due to the proction and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing risk. Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to prevent.
2, financial risk. Financial risk and risk, it is to because debt and the enterprise's financial results for uncertainty. Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are e, the enterprise will into financial difficulties or bankruptcy. When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and resial interest except compensation and thus make the self-capital profitability improve. However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby recing the self-capital, make enterprise losses incurred, even the bankruptcy of the danger. The risk for financing risk. The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also decrease. For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising risk.
(7) auditing control. Audit control mainly refers to the internal audit, internal audit and control of accounting is to supervise. Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form. Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procere is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives achieved. Internal audit content is very extensive, generally include internal financial audit and internal management audit. Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and complete. According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and proceres, in order to make the internal audit institutions or internal auditors of accounting information system and procere of audit work.
In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system. Including: responsibilities, and strict proceres, truthfully record, regular check, etc. In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; etc. Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc. At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, enough. This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance structure. To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important instry and points for each unit, reference, and learning to use graally perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in essence.
⑸ 有關會計學（會計信息供給與需求理論）的參考文獻
專業書：西方經濟學，供需平衡是其中一項基本理論，不過有點抽象，難度大
雜志報刊：一般不會吧這個理論拿出來專門講授，因為這是學習經濟學的基本知識
如果有圖書館裡面可以看看，西方經濟學的應用、金融學、經濟學基礎
⑹ 急求！合並財務報表論文參考文獻。論文題目是關於合並財務報表的相關問題研究，急需10個以上參考文獻
[1] 曹陽. 我國新舊合並財務報表相關准則差異分析[J]. 會計之友. 2006(07)
[2] 高敏,唐洪廣. 合並財務報表處理規定的主要變化[J]. 財會月刊. 2006(19) [3] 凌青. 合並財務報表准則之國際比較[J]. 財會月刊. 2006(19)
[4] 曹陽. 我國新頒布的《企業會計准則——合並財務報表》問題剖析[J]. 會計之友(下旬刊). 2006(06) [5] 張俊龍. 合並財務報表理論的缺陷及其改進[J]. 財會月刊. 2006(18)
[6] 李剛. 談合並財務報表新會計准則的特點[J]. 商業會計. 2006(07) [7] 崔曉鍾. 不同合並理念對會計信息質量特徵的影響[J]. 財會月刊. 2006(07)
[8] 劉文輝. 實體理論：我國合並財務報表理論的選擇——《合並財務報表》會計准則徵求意見稿的主要變化[J]. 商業會計. 2006(03) [9] 孫長學. 合並會計報表理論選擇[J]. 財會研究. 2006(01)
[10] 王治安. 合並報表問題研究[J]. 山東財政學院學報. 2006(01) [1] 曹陽. 我國新舊合並財務報表相關准則差異分析[J]. 會計之友. 2006(07)
[2] 高敏,唐洪廣. 合並財務報表處理規定的主要變化[J]. 財會月刊. 2006(19) [3] 凌青. 合並財務報表准則之國際比較[J]. 財會月刊. 2006(19)
[4] 曹陽. 我國新頒布的《企業會計准則——合並財務報表》問題剖析[J]. 會計之友(下旬刊). 2006(06) [5] 張俊龍. 合並財務報表理論的缺陷及其改進[J]. 財會月刊. 2006(18)
[6] 李剛. 談合並財務報表新會計准則的特點[J]. 商業會計. 2006(07) [7] 崔曉鍾. 不同合並理念對會計信息質量特徵的影響[J]. 財會月刊. 2006(07)
[8] 劉文輝. 實體理論：我國合並財務報表理論的選擇——《合並財務報表》會計准則徵求意見稿的主要變化[J]. 商業會計. 2006(03) [9] 孫長學. 合並會計報表理論選擇[J]. 財會研究. 2006(01)
[10] 王治安. 合並報表問題研究[J]. 山東財政學院學報. 2006(01)
記得採納我答案啊，有財富值多給點
⑺ 關於會計專業需要的參考文獻
1、牛明艷：財務指標體系應用研究——基於現金流量信息（江蘇大學碩士學位論文2007年版）。
2、蕭維：企業資信評級（中國財政經濟出版社2005年版）。
3、袁敏：資信評級的功能檢驗與質量控制研究（立信會計出版社2007年版）。
4、肖舟：中國工商銀行信貸制度變遷研究（科學出版社2008年版）。
5、朱順泉：中國企業資信評級方法及應用研究（中南大學博士學位論文2001年版）
6、潘永泉、楊志英、張敬秀：基於人工智慧方法的企業資信評級（中國控制與決策學術年會論文集2004版）。
7、黃愛華：企業資信等級的熵權評估模型研究陰（重慶文理學院學報2007年版）。
8、邵海清、袁春振：對我國企業資信評級指標體系的探析（理論學刊2005年版）。
9、陳志斌：基於價值創造的企業現金流管理研究（東北財經大學出版社200年版）。
10、晏靜：現金流量信息功能研究：理論分析與實證（暨南大學出版社2004年版）
11、婁爾行：《基礎會計學》（上海財經大學出版社2000年版）。
12、朱小平：《初級會計學》（中國人民大學出版社2002年版）。
13、陳少華：《會計學原理》（廈門大學出版社2002年版）。
14、喬世震：《會計案例》（中國財經出版社1999年版）。