accounting for management

New development of strategic accounting for management on the basis of the analytic approach of the value chain

基于价值链分析法的战略管理会计新发展

To improve current situation, the effective countermeasure is to design two accounting systems for the different funds on the basis of the separate management and the calculation of social insurance funds and individual account funds.

完善中国社会保险会计的根本对策是实行社会统筹与个人账户基金的分账管理和单独核算，并以此为基础按社会统筹和个人账户两种基金主体构建两套会计制度。

The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality.

现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。

We discussed some basic theoretical problems of management accounting for intellectual capital, such as intention, target, object and elementary assumption.

本文主要探讨了智力资本管理会计的内涵、目标、对象与基本假设等基本理论问题。

The world recession, slow ticket sales in Africa and high prices will combine to depress numbers for the event in June, said Grant Thornton, an accounting and management consultancy group.

会计和管理咨询公司均富（Grant Thornton）表示，全球经济衰退、非洲门票销售缓慢和票价高等因素合在一起，将打压今年6月这一赛事吸引的人数。

One of the goals for CIMA is to establish and issue Applied Guidence to Management Accounting ( AGMA).

中国管理会计师协会的任务之一是建立和发布管理会计应用指南。

Industrialization management for soil and water conservation industrial resources is that regarding soil and water conservation industrial resources as asset, setting up account and bring it into accounting and supervision according to its propriety ownership, resource kinds and engineer types.

水土保持资源资产化管理，就是把水土保持产业资源作为资产，分别按其产权归属、资源类别、工程类型建立账户并纳入会计核算和监督管理。

Computerized accounting for the business financial management functions, a typical management information system ( MIS ) mode.

为实现会计电算化业务中的财务管理功能, 系统采用了典型的信息管理系统 ( MIS ) 模式.

Responsible for the accuracy and completeness of the financial and management accounting records of the company.

负责公司财务账目报告和管理账目报告的准确性和完整性.

Discussion about cost accounting of single disease types Clinical pathway ( CP) is a new mode for monopathy quality management.

单病种成本核算探讨临床路径（clinical pathway CP）是一种单病种质量管理的现代新模式。

As an important research field in positive accounting, earnings management has always been one of hot issues for researchers at home and abroad.

盈余管理作为实证会计研究的一个重要领域，一直都是国内外研究人员关注的热点问题之一。