rprises, and the overall quality of large enterprises poor compared with significant gaps. In small and medium-sized enterprise's lack of collective leadership, some just enterprise competent calculate, accounting personnel if not according to the enterprise competent instruction work, will be "fired", so the quality of enterprise is in charge of the accounting work will also affect the quality is good. 3, imperfect system, internal led system is poor, causing the accounting information quality mbt shoes clearanceis low. Small and medium-sized enterprises themselves rarely develop regulations, are generally so is copied them also. Some also according to leadership intention management, make accounting personnel to fail to act, only in accounting regulations of experience and intuitionistic judgment, pat head is hard work, deviation avoided. Accounting statements system also exists malpractices. Accounting statements is not standard, statements, the project not all kinds of accounting data is incomplete, shape upsnot all cram piece, even at digital, causing serious distortion of accounting information. The existence of hereinbefore against countries completely macro management, also was disadvantageous to the development of small and medium-sized enterprises. How to make small and medium-sized enterprise accounting work standardization? Consult a financial settlement around the experience of organ center, the author thinks that relevant departments should set up a special management smes financial unit, shape ups shoesunified leadership and decentralized administration. Planned and systematically carry forward small and medium-sized enterprise accounting gradually realize standardization, of substandard enterprise deadline is rectified, qualified do not check regularly. One is to strengthen the small and medium-sized enterprise external supervision, give full play to audit firm certified public accountants, the role of agencies, deploy personnel check-over national finance, tax, accounting regulations implemembt shoes ukntation. The tax department should serious tax discipline, strengthen tax supervision, improving the collection and management level. Tax officials want serious verify sme incomes, expenses and profit, make the tax laws to JianZhaQuan, eminent domain, BuShui penalty and penalty fine for delaying payment, ensure right effective normal economic order, safeguarding the interests of the state, we should make a thorough enterprise interior, help enterprises to standardize the accounting practice and mbtimprove management. 2 it is external supervision in strengthening the at the same time, establish and perfect the small and medium-sized enterprise internal control system, and strengthen internal supervision. Clear authority, establish post responsibility system, be helpful for accounting work procedure, standardization, will help to implement the responsibility, improve the efficiency and quality. To strengthen the supervision and control of accounting voucher, untrue, illegal vouchers will noskechers shape ups

a made-up, confirmed in accordance with existing intangible assets accounting regulation includes only happen when registered the registration fee, hire lawyers spending, and the research and development of the current profits and losses, and expenses to the organic processing by expenses. The processing results can lead to enterprise self-established intangible as-sets all value cannot be reflected, and even cause knowledge product cost measurement for investors use serious distortion, the infoshape ups shoesrmation provided making the investment decision is very adverse. Therefore, the enterprise ought to be self-established intangible as-sets as research and development spending the capitalization. ?? Because research cost and new products or new craft production or use and brings to the enterprise benefit of certainty poorer, should happen in costs shall be recognized as expenses, the current profits and losses, and credited directly in the future accounting period also uncertain think assets. Fombt shoes clearancer research activities - preliminary intellectual achievements, take expenses processs; Due to development projects is directly into productivity, and should take the capitalization processing method. For example, on some along with fixed assets of hardware system software system together investment (such as computer software system) may consider and fixed assets hardware systems merge in "fixed assets" course business accounting. ?? 2, to have the exact use fixed number of year of intangible assmbtets, such as patents, proprietary technology, using accelerating the sum-of-years amortization method amortization method. No exact fixed number of year for the non-patented technology, can not be amortized, in order to this kind of intangible assets value compensation, may establish the "intangible assets information system" standard intangible assets management and measuring intangible assets value. The intangible assets of infinite life, such as goodwill, it should not be amortized. Goodwill mbt shoes ukcan in many ways, the role that distinguishs in all aspects of the role weight, to this kind of intangible assets shall be by regular assessment method, regular adjustment book value. ?? Four, intangible assets disclosure ?? For the average intangible asset, and enterprise accounting principles require disclosure of the relevant information: all kinds of intangible assets, intangible assets amortize fixed number of year; "All kinds of intangible assets of the current period and final book balancskechers shape upse, changes and reasons of intangible assets; current confirmation of land use right for impairment., except in line with the above provisions shall also be disclosed the disclosure of the right to use the land acquisition modes and acquisition cost. But in the current financial statements, balance sheet lists only intangible assets for a project, reflect the intangible assets amortized value, in cash flow statement set up a" only disposal of fixed assets, intangible assets and other long-term asshape ups

g to the information space of decision-making was also limited, so they are fundamentally lost to accounting information and audit service requirement. In addition, our country to be listed in state-owned enterprises as the main body restructuring, overall, bad results in big shareholders or the controlling shareholders in fact become internal company to control people's case, they don't need through high quality independent audit services that enterprise true financial information, but want to mbtchange with the independent audit work results "please" in government regulation institutions, thus make listing qualifications, improve the issuance price, obtain matchs qualification, etc. 2, the social public lack of high quality independent audit service needs. From the capital markets, they see the individual investors on audit services also exist demand, this is largely attributed to the Chinese capital market and highly speculative investors personal not very mature. In China, for the ipombt shoes clearance by "line management, long-term plan", control of the listed credits become a scarce resource, to adopt and non-market ipo pricing method, make the primary market is far greater than supply demand of securities, so the largest public shareholders who is too concerned about the company. The audit In the secondary market, the purpose of social public shareholders investment is through share price fluctuations obtain short-term interests, therefore, they can lead to share price volatility for the ambt shoes ukttention of dope to far outweigh the independent audit services through high quality that the attention of the financial information. (2) independent audit supply the status quo. China's accounting firm has finished decoupling restructuring, for independence from formally provided great possibilities, but in fact still exist "Ming off" took off dark violations. At present, the organizational independence from China measure, the accounting firm independent and just be in form of independent stateshape ups materially fails. Specific displays in: after the restructuring of the certified public accountants Co., because of its capital accumulation, resist risk ability is poor, cause its and the former linked units have certain dependent relationship; Linked units also use this kind of relations will it as revenue source, firms have lost linked units and lest reduce customer source. This kind of Ming off relationship off dark often form earmarking, beyond doubt, the accounting firm organization relatshape ups shoesionship is not independent, at best can become affiliated industry or regional department that a control agencies. (3) the imbalance between our audit market supply and demand for the influence of auditor independence. Audit market supply "vicious competition" and market of high independent audit services home-textile lack of demand, enable our audit supply and demand deformity. This deformity may supply and demand is the most direct the audit is more adhere to the consequences of the independenskechers shape ups

When the form of price to pay in cash, the accounting treatment is purchase method has been universal practice. And when consideration is stud-ied equity, rights supporters would think, this kind of circumstance merger embodies a kind of equity joint, "does not bring the owner's equity merger and changes of assets and liabilities control also did not change, and profitable activities also did not suspended. Merge to in order to achieve the future business strategy alliance." And therefore, mergembt shoes ukr shall be deemed entity of transactions between the owners. "The owner the risks, sharing revenue, of the combining enterprises as before the merger is a enterprise", all of the merging parties to book value assets and liabilities are incurred. By contrast, the core view purchase method is: enterprise merger is a merger with the entity itself in the trade closely linked. From the main and square enterprise perspective, similar to shareholders of enterprise merger of an additional investment: Loshape upsrd and party for the exchange by issuing stock enterprise, get another entity conditions (was) party. The net assets and From being and square perspective, merger means giving up their share of the original enterprise to obtain after the merger of enterprises survive interests. The whole campaign is a business. The seller after the trade - which is usually the gains and the seller exchange merger premium, the equity normally come out better than exchange of liquidity, more likely to be market acshape ups shoesceptance. With the characteristics of the transaction is consistent. Therefore, the whole merger accounting basis in the market should be and enterprises such as the purchase of assets accounting basis, i.e. use consistent fair value accounting. It is this essential knowledge to merge the two methods in difference determines confirmed based on the scope and measurement are very different. 2, the confirmation on the range. By and by the value of a business usually square the following parts: (1) skechers shape upsthe net book value. (2), except goodwills fair value and net assets because the difference between the book value of the reason such as rising prices (to be) usually. (3) by and square, and to be achieving goodwill with the Lord and party and party after merger goodwill - merger produced usually derived from synergies - potential. (4) other because they do not meet the conditions of accounting assets without credit. When buying method, the assets of enterprises to obtain merger (except the goodwmbtill) and liabilities in accordance with the acquisition should respectively, when the fair value of the acquisition cost more than share in the fair value of the identifiable assets and liabilities when the difference after confirmation, exceed a part to goodwill. Of course, if the goodwill is defined as the enterprises to obtain excess profit level, purchase cost and ability to the difference between the fair value of the identifiable net assets is not all, may also include a reputation as a fombt shoes clearance

information, customer demand information. Therefore, we must explore new ways to make up the insufficiency. Borrowing attributes (4) on traditional financial report by the influence of financial reports, financial statements and schedule, note composition, including regular reports and significant issues report. Financial statements provide can use monetary measurement of business information, it is the core of the financial report; Schedule, note provide statements of non-monetary information mbt shoes ukand outside of non-monetary information, they are important supplement of the financial statements. In the knowledge economic society, the financial report in which human resources, environmental protection information importance increasing quickly, not previously important information or cost benefit principle constraint cannot disclose information, it must be full, timely disclosure. Thus, traditional financial report all the structure and content of the need for big change. 2 a knowledge econshape ups shoesomy accounting innovation and development (1) in the enterprise assets, knowledge-based patent, trademark, goodwill, computer software, talent introduction and development greatly increased the proportion, and dominant. The establishment of the position of intellectual property rights, the original accounting equation: "asset = liabilities + owner's equity", can be extended for: "knowledge assets + human assets (hr) + tangible assets = liabilities + owner's equity (containing intellectual propermbt shoes clearancety owners, etc.). This formula shows that in the accounting and management system inside, knowledge and talents has become an enterprise's important economic resources, shall be regarded as the most important special asset value accounting and control, knowledge workers not only get their value compensation, will also participate in surplus value to confer ownership allocation. (2) full consideration of knowledge economy on the effects of basic accounting assumptions, allowing an accounting entiskechers shape upsty diversification; Allow accounting periodicity lot, changeable, making accounting information system can be more timely, the more detailed accounting information to provide the changeable, satisfy the different requirements of accounting information user. (3) in insisting that historical cost in the accrual principle at the same time, an accounting entity must according to the actual needs of valuation methods adopted, part business accounting enterprise asset value, and the principle and expeshape upsnditure prepare cash flow information, paying attention to the use of cash flow information analysis enterprise operation performance. (4) accounting management innovation. For example: knowledge products quickly update causing production cycle significantly shortened, depreciation method must use a variety of methods; Implement accounting management become inevitable. Because the knowledge economy era is an important characteristic is "quick". That is the essence of "speed" reduces the time cosmbt

workload (or output) method. If conforming to relevant regulations, accelerated depreciation method may be adopted." This is caused by different perspective of accounting accounting policies, accounting policy macro produced two reasons to accounting information quality has the following effect: 1, interests sharing. Enterprise financial accounting should to include government, the existing shareholders, potential shareholder, creditor, suppliers, employees and other related parties full disclombt shoes clearancesure the interests of the accounting information, and these stakeholder and enterprise between each other have respective independent interests, and interests are different, especially the interests of government and enterprises, and therefore more low correlation accounting standard setting bodies in order to guarantee their maximum utility function, must balance between various interest groups, alleviate the interests of various interest groups on standard setting bodies and a boycott of the pmbtressure, the standards formulated by the relevant parties, system soon receive. Obviously eased gaap in some economic transactions accounting treatment of the choice space, is to realize this aim, one of the effective ways. 2, the enterprise accounting practice the diversity and complexity. Due to the enterprise's circumstances differ in thousands ways, enterprise's economic condition, business scale each are not identical, in order to make the enterprise accounting information disclosure to thembt shoes uk specific from its business environment and business situation, the most appropriate reflect the enterprise's financial position, operating results and cash flow conditions, criterion, system is necessary to leave some flexibility in the unity of the space, namely also need flexibility, and allow enterprise on economic transaction and operational matters when accounting treatment in different specific principles and a variety of accounting treatment select between. Three, accounting measurement shape upsand report of subjectivity. Accounting measurement and reporting process is people subjective expectations by money value as the means, use some specific special methods of accounting object, to reflect, to provide relevant accounting information process. Therefore, accounting process must extent people's subjective judgment doping, for this performance people on the same economic transaction and operational matters may will have different view, thus produce different accounting, and put forwardshape ups shoes different views of the accounting treatment ideas, but also produced accounting policy. Three, rational choice accounting policy, improve the quality of accounting information (a) to determine in the accounting standards of accounting policy can select space Enterprise developing accounting policy space must define the scope of state in an accepted accounting criterion and accounting system of optional accounting policy to determine within. National laws and regulations as the SSC accounting enskechers shape ups

res for stock market participants are provided to avoid the risk of stock market system hedging method. If a stock investors for future market trends in feel is hard to control, in order to prevent the risk of falling stock, can sell stock index futures contracts, so, once the stockmarket, investors can profit from futures trading; If investors ready to buy part in the near future, but money is in stock, in order to prevent short rise, investors can stock bought in the futures market stock indexmbt shoes clearance futures contract. So, once the share price rises, investors can profit from futures trading, market for which the funds to pay rise. Secondly, stock index futures can also be used to arbitrage and speculation. In stock index futures trading, typically require delivery 5% ~ 10% margin to operate, i.e., futures traders can control a few times in the amount of investment contract assets, with strong leveraged in stock in the spot market, compared with a "more on speculation the advantage of cardiashape ups shoesc big" small, thus the favour of by speculators. Of course, in earnings could double amplification while, investors are riskier also increases. Second, China's capital market introduction the necessity of stock-index futures 1, can help investors avoid the risk of securities market. According to western stock portfolio theory, short-selling, and bought the coexist can make a mechanism of the variance of stock portfolios for zero (usually use variance says risk), achieve namely the theory the purshape upspose of hedging risks. But the Chinese stock market, as shorting mechanism does not exist, through the above strategies of the target unable to realize hedging risks. If introducing shorting mechanism, will involve "securities" and credit transactions, and a series of problems is not easy to control the risk. Therefore, can convert thoughts by introducing index futures, on the futures market and stock market to avoid reverse dollar-for-dollar operation purpose of systemic risk. Meanwhile, again mbtthrough under bought stock investment mechanism of decentralization exclude the systemic risk adequately, two kinds of operations division and cooperation, can achieve the purpose of reducing overall risk. 2, the futures of speculators, it provides a profitable way again. If they existed, to predict accurately in the stock market will profit space than many times. Due to the nature of stock index futures deposit system. But the launch of stock-index futures would not appear to make financial marmbt shoes ukket speculative excess of chaos. 3 and the value of stock index futures can improve the function of stock market found effective. According to the efficient market hypothesis, in strong type of effective market, stock prices to reflect all information is. And now, at most of China's stock market is in from the weak type to strong type of effective market shift among. In our country, because institutions and retail information asymmetry, the stock market by the future trajectory of the informatioskechers shape ups

of managers' supervision, to help promote the enterprise value. The shareholders' rights protection of poor countries, equity concentration enterprise value ascension caused by the shareholder's rights legal protection effect to alternative effect is. Our country is shareholders' rights protection one of the countries lack, and therefore equity concentration can replace the shareholders' rights protection insufficiency, help improve enterprise value. At present, China's legal system are still nombt shoes ukt perfect, the author thinks that high concentration of ownership structure can adapt to China's family holding listed companies, to improve the present situation of the development of the company's performance. Chairman of the board of directors or general manager is due to shareholder directly represent or controlling shareholders himself, operator's benefit and the interests of the shareholders, and both highly consistent pursuit of the same goals, operator's pursuit of their own interests cashape ups shoesn pass company promoted the value be reflected commonly, therefore, operators will not choose to harm the interests of the company's behavior. Operators and shareholder's targets, reduce the operators and shareholders to shield, help the corporate value of ascension. ? Pollution? Three, management incentive, company performance of the influence on the quality of accounting information disclosure ? Pollution? Information disclosure into force disclosure and voluntary disclosure. Mandatory disclosmbt shoes clearanceure refers to the requirements in accordance with the CSRC information disclosure, this is listed companies must execute; Voluntary disclosure by listed companies is in accordance with their favor of information disclosure. The author thinks that, effective management incentive to improve the company's performance, general performance good company also has the voluntary disclosure of motives. Performance good companies often hope to pass through social good information, to strengthen the investoshape upsrs and stakeholders confidence in themselves, improve the outside world to their trust. Although improved performance also can bring tax or other spending increases, but from a long-term perspective, good information transfer can benefits will far outweigh its disclosure of cost. The company is opposite the performance difference, in order not to let the outside world to get to know their real situation, often can conceal the accounting information, and even false disclosure. Visible, the performbtmance of companies with conditions affect the quality of information disclosure. ? Pollution? Four, conclusion ? Pollution? Overall, the author analyzed the conclusion: the capital market in our country at present is not play the effective premise, high concentration of ownership structure can promote family-run improved performance of listed companies, to enhance the quality of information disclosure. Therefore, not blindly the diversification of fastening on equity structure, copy modern compaskechers shape ups

terprise property and resources integrity. Perfect the internal accounting control can scientifically and effectively supervision and restraint assets of procurement, measuring, checking and so on each link, ensure the safety of assets are complete, effective corrective losses waste phenomenon occurs. 5 and promote enterprise's effective operation. Perfect effective internal accounting control of the enterprise, such as production, marketing, finance department and working together, give full plmbt shoes ukay to the role of whole enterprise, with reached smoothly the business objectives. Second, our country enterprise internal control in the construction of the existing problems 1, weak awareness of internal control in enterprises Now, whether state-owned, collective enterprise, or private enterprises of internal control consciousness are good enough, according to the survey showed many enterprises in the controller still don't know what is the internal control, a worker know enterprise internal cmbt shoes clearanceontrol is less.. 2, the enterprise internal control system is not perfected The specific performance in three aspects: one is currently has quite part of the enterprise did not establish an internal control system; The second is the enterprise internal financial system instead of enterprise internal control system; Three is the internal control system construction lags behind the demands of The Times. The current economic globalization, e-commerce has rapidly and Internet rapid development, accoshape upsunting computerization has gained popularity that require the enterprise internal establish adapt to the new situation of internal control system. 3, inadequate enforcement internal control system of enterprise The enterprise internal control system focuses on execution, but some enterprise internal control system is to meet financial, auditing departments of check, make internal control system become a mere formality, lose their rigid and seriousness, make the enterprise internal management is shape ups shoesstill out of control. 4, enterprise accounting ZeQuan control not perfect At present, many enterprises in accounting ZeQuan control not perfect, mainly displays in: at present a lot of enterprise financial and accounting department is the reconsideration office, or no xingjing; Many enterprise accounting personnel have often confined to already happened to the economic business accounting, reporting and participate in the administration of consciousness, accounting supervision function get comprmbtehensive play; Is ZeQuanLi wrong, etc. Rights, obligations and responsibilities equivalence is one of basic principles of ZeQuan control. 5, the enterprise internal audit does not reach the designated position Internal audit as one component of internal control, it is the enterprise to improve management, improve the economic benefit of ego needs. But throughout our country enterprise internal audit, discover not hard, enterprise's internal audit and failing to fulfill its due function. Three, pskechers shape ups

sibility audit problems 1.1, inadequate understanding, ZouXingShi, ZouGuoChang prompted audit work At present, the internal some leadership to outgoing economical responsibility audit work know enough task is correct, ZouXingShi issued audit for ZouGuoChang for audit quality and, typically, blindly pursuing speed, even for assets and liabilities distinguish not clear, lack of financial expertise, think no economic problems leading cadres enticingly, ignore the effective use of the audit results skechers shape upsand reduce the departure of economical responsibility audit efficiency. In addition, individual audit institutions responsible for the outgoing economical responsibility audit work attitude, there also exist great problems. That was concocted auditors are leading cadres, their relocation and promotion organizations have intention or just new jobs, and I dare not _and against. What's more, but looking to impress, peremptory forget your outgoing leader's place, really did GuanGuanXiangHu. Papers ambt shoes clearancell-rounders so auditors, the content of the auditing reports issued by the dishonesty phenomenon exists generally, audit just to cope with the job, rather than to achieve economic responsibility audit office with the purpose. 1.2 lag and was not widespread problems After careful, responsible 1.2.1 first selection of masses lose faith cadre worked For now, economic responsibility audit is outgoing, but a afterwards audit the internal audit in the later during the process of implementing, there almbt shoes ukso exist evils, have certain hysteresis. When the internal personnel system reform or carry out only after marketer of cadre of leading cadres for economic responsibility audit, this office will not only appear people often say with two skins of pre-audit phenomenon, and seriously affect the personnel department of work among the masses selection cadres prestige. For example, new leaders by the audit found its term cadres have economic issues, and so on, during that personnel work of masses loseshape ups faith in a certain extent, hit the crowd enthusiasm. 1.2.2 departure economical responsibility audit work not popularized, find out problems difficult to implement In addition, outgoing economical responsibility audit work in university internal nor popularization, the job is not leading cadres for each unit leadership development, that will decide what is careful what cadres, and of course the populace reflects strong leadership except. Part of the problem to detect successor holding it has Lishape ups shoesRenZhe attitude, while the problem to former, so LiRenZhe and former leadership bitching, give each other between outgoing economical responsibility audit work brought the difficulty, the question hard to come by. 130 operation method still press traditional financial revenues and expenditures of audit mode At present, some university internal departure of economical responsibility audit of financial revenues and operating still according to audit mode by thinking inertia, the auditor of global mbt