⑴ 财务管理论文的参考文献
[ 1 ] 崔玉敏. 小公司病. 黑龙江科学技术出版社, 2002. 01;
[ 2 ] 刘志远. 候青川回. 财务管理. 中国经济出版社, 2000. 01;
[ 3 ] 袁建国. 财务管理. 东北答财经大学出版社, 2001. 07;
[ 4 ] 李海波. 财务管理. 高等教育出版社, 2000. 08;
[ 5 ] 梁继先. 中小企业如何加强财务管理[ J ]濮阳职业技术学院报, 2005, ( 03);
[ 6 ] 李冬梅. 中小财务管理存在的问题及对策[ J ]河北职业技术学院报, 2005, ( 04);
[ 7 ] 张树森. 浅谈我国中小企业财务管理存在的问题于对策[ J ]山西青年管理干部学院报, 2008, ( 01);
[ 8 ] 何学红. 中小企业财务管理的问题及对策[ J ]中国西部科技,2008, ( 10);
[ 9 ] 王沛宁. 中小企业财务管理的问题及对策[ J ]甘肃亚盛集团,2008, ( 03);
[ 10 ] 曹伟. 我国利润分配会计的几个问题研究[ J ]中国人民大学商学院, 2004, ( 02)
⑵ 财务管理参考文献
- 现代企业财务管理的目标及抉择 作者:刘振鹏, 期刊 科学与管理SCIENCE AND MANAGEMENT 2004年 第03期
- 现代企业财务管理目标的抉择及其量化 Choosing and Quantizing Financial Management Objectives in Modern Company 作者:丁胜斋,季松, 期刊 武汉科技大学学报(社会科学版)JOURNAL OF WUHAN UNIVERSITY OF SCIENCE AND TECHNOLOGY(SOCIAL SCIENCE EDITION) 2003年 第01期
- 知识经济时代企业财务管理目标的抉择 Financial Management Orientation of Enterprises in the Age of Knowledge and Economy 作者:张向前,刘金雄,郭东强,ZHANG Xiang-qian, 期刊 集美大学学报(哲学社会科学版)JOURNAL OF JIMEIUNIVERSITY（PHILOSOPHY AND SOCIAL SCIENCES） 2001年 第02期
- 企业财务管理目标的新思考 作者:刘惠利, 期刊-核心期刊 财经理论与实践THE THEORY AND PRACTICE OF FINANCE AND ECONOMICS 2001年 第03期
- 我国现代企业财务管理目标的探讨 Study on Financial Management Target of Chinese Modern Enterprise 作者:朱红桂, 期刊 湖南有色金属HUNAN NONFERROUS METALS 2004年 第03期
- 浅谈我国现代企业财务管理目标的现实选择 作者:刘宗彬,王立莹, 期刊 沿海企业与科技COASTAL ENTERPRISES AND SCIENCE & TECHNOLOGY 2006年 第12期
- 企业财务管理目标探析 作者:丁新民, 期刊 嘉兴学院学报JOURNAL OF ZHEJIANG ECONOMIC COLLEGE 2001年 第03期
⑶ 会计理论与实务研究的参考文献
MPAcc课程《财务会计理论与实务》
主要参考文献
《经济大辞典——会计卷》，杨纪琬、娄尔行主编，上海辞书出版社，1991 《会计辞海》，候文铿主编，辽宁人民出版社，1995 《会计大典》，葛家澍等，中国财政经济出版社，1998 《简明会计辞典》，冯淑萍主编，中国财政经济出版社，2002 《会计基础理论概论》，于玉林、田昆儒编著，立信会计出版社，2000 《大会计学概论》，于玉林主编，立信会计出版社，2002
《财务会计理论方法与准则探讨》，葛家澍，中国财政经济出版社，2002 《现代西方会计理论》，葛家澍、林志军，厦门大学出版社，2002 《会计理论——关于财务会计概念结构的研究》，葛家澍、刘峰，中国财政经济出版社，2003
《财务骗术》，霍华德·施利特著，吴谦立译，上海远东出版社，2002 《改进企业财务报告问题研究》，葛家澍、陈少华，中国财政经济出版社，2002
《国际会计前沿》，王松年主编，上海财经大学出版社，2001 《会计国际化》，郭永清，立信会计出版社，2003 《财务会计四大难题》，常勋，厦门大学出版社，2003
《会计思想史》，迈克·查特菲尔德著，文硕等译，中国商业出版社，1989 《公司会计准则绪论》W·A.佩顿、A·C.利特尔顿著，潘序伦译，立信会计出版社，2013
《会计理论》（第四版），贝克奥伊著，钱逢胜等译，上海财经大学出版社，2004
《会计理论》，亨利.I.沃尔克，东北财经大学出版社，2005 《现代财务会计理论》，斯蒂芬，经济科学出版社，2000
《财务会计理论》，William R Scott 著，陈汉文译，机械工业出版社，2005 《实证会计理论》，罗斯·L.瓦茨、杰罗尔德·L.齐默尔曼著，陈少华等译，东北财经大学出版社，1999
财政部会计司，《对美国财务报告采用以原则为基础的会计体系的研究》，中
国财政经济出版社，2003
财政部，企业会计准则2006（包括准则指南、讲解），经济科学出版社 2006年以来《会计研究》、《审计研究》、《财务与会计》等主要财会类学术期刊
财政部会计准则委员会、中国会计学会网站，国际会计准则理事会网站相关内容，其中重点关注：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，以及与此相关的研究和修订进展。
郑伟
2014年9月21日修订
我也是找的，望采纳，O(∩_∩)O谢谢
⑷ 求会计 内部控制的外文参考文献
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 有关会计学（会计信息供给与需求理论）的参考文献
专业书：西方经济学，供需平衡是其中一项基本理论，不过有点抽象，难度大
杂志报刊：一般不会吧这个理论拿出来专门讲授，因为这是学习经济学的基本知识
如果有图书馆里面可以看看，西方经济学的应用、金融学、经济学基础
⑹ 急求！合并财务报表论文参考文献。论文题目是关于合并财务报表的相关问题研究，急需10个以上参考文献
[1] 曹阳. 我国新旧合并财务报表相关准则差异分析[J]. 会计之友. 2006(07)
[2] 高敏,唐洪广. 合并财务报表处理规定的主要变化[J]. 财会月刊. 2006(19) [3] 凌青. 合并财务报表准则之国际比较[J]. 财会月刊. 2006(19)
[4] 曹阳. 我国新颁布的《企业会计准则——合并财务报表》问题剖析[J]. 会计之友(下旬刊). 2006(06) [5] 张俊龙. 合并财务报表理论的缺陷及其改进[J]. 财会月刊. 2006(18)
[6] 李刚. 谈合并财务报表新会计准则的特点[J]. 商业会计. 2006(07) [7] 崔晓钟. 不同合并理念对会计信息质量特征的影响[J]. 财会月刊. 2006(07)
[8] 刘文辉. 实体理论：我国合并财务报表理论的选择——《合并财务报表》会计准则征求意见稿的主要变化[J]. 商业会计. 2006(03) [9] 孙长学. 合并会计报表理论选择[J]. 财会研究. 2006(01)
[10] 王治安. 合并报表问题研究[J]. 山东财政学院学报. 2006(01) [1] 曹阳. 我国新旧合并财务报表相关准则差异分析[J]. 会计之友. 2006(07)
[2] 高敏,唐洪广. 合并财务报表处理规定的主要变化[J]. 财会月刊. 2006(19) [3] 凌青. 合并财务报表准则之国际比较[J]. 财会月刊. 2006(19)
[4] 曹阳. 我国新颁布的《企业会计准则——合并财务报表》问题剖析[J]. 会计之友(下旬刊). 2006(06) [5] 张俊龙. 合并财务报表理论的缺陷及其改进[J]. 财会月刊. 2006(18)
[6] 李刚. 谈合并财务报表新会计准则的特点[J]. 商业会计. 2006(07) [7] 崔晓钟. 不同合并理念对会计信息质量特征的影响[J]. 财会月刊. 2006(07)
[8] 刘文辉. 实体理论：我国合并财务报表理论的选择——《合并财务报表》会计准则征求意见稿的主要变化[J]. 商业会计. 2006(03) [9] 孙长学. 合并会计报表理论选择[J]. 财会研究. 2006(01)
[10] 王治安. 合并报表问题研究[J]. 山东财政学院学报. 2006(01)
记得采纳我答案啊，有财富值多给点
⑺ 关于会计专业需要的参考文献
1、牛明艳：财务指标体系应用研究——基于现金流量信息（江苏大学硕士学位论文2007年版）。
2、萧维：企业资信评级（中国财政经济出版社2005年版）。
3、袁敏：资信评级的功能检验与质量控制研究（立信会计出版社2007年版）。
4、肖舟：中国工商银行信贷制度变迁研究（科学出版社2008年版）。
5、朱顺泉：中国企业资信评级方法及应用研究（中南大学博士学位论文2001年版）
6、潘永泉、杨志英、张敬秀：基于人工智能方法的企业资信评级（中国控制与决策学术年会论文集2004版）。
7、黄爱华：企业资信等级的熵权评估模型研究阴（重庆文理学院学报2007年版）。
8、邵海清、袁春振：对我国企业资信评级指标体系的探析（理论学刊2005年版）。
9、陈志斌：基于价值创造的企业现金流管理研究（东北财经大学出版社200年版）。
10、晏静：现金流量信息功能研究：理论分析与实证（暨南大学出版社2004年版）
11、娄尔行：《基础会计学》（上海财经大学出版社2000年版）。
12、朱小平：《初级会计学》（中国人民大学出版社2002年版）。
13、陈少华：《会计学原理》（厦门大学出版社2002年版）。
14、乔世震：《会计案例》（中国财经出版社1999年版）。