经典文献（The 100 articles with the highest citation index-until 1996）
以下所有文献按照：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.21, NO.7/8, P726-728提供的资料
1.Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of
Accounting Research, Autumn, pp. 159-178
2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination of
Accounting Standards”, The Accounting Review, pp. 112-134
3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of
Accounting and Economics, April, 85-107
4.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting and
Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14
5.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional
Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.
143-181
6.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to
Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141
7.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of
Accounting Research, pp. 67-92
8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:
Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117
9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical
Tests. Journal of Accounting Research, Autumn, 246-276
10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative
Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and
Economics, 61-87
11.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”,
Journal of Accounting and Economics, Nov., 295-329
12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between
Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of
Accounting Research, 17, 316-340.
13.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in
Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28
14.Atiase, R.K., 1985, “Predisclosure Informa tion, Firm Capitalization, and Security Price Behavior
Around Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.
https://www.doczj.com/doc/0a17166311.html,ler P., O'Leary T., 1987, “Accounting and the Construction of the Governable Person”,
Accounting, Organizations and Society, No. 3, pp. 235-266
16.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &
Economics, pp.53-83
17.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-Based
Acco unting Research”, Journal of Accounting Research, Spring, pp. 1-48
18.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative
Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and
Economics, 61-87
19.Freeman, R. N., 1987, “The Association Between Accounting Earnings and Security Returns for
Large and Small Firms”, journal of Accounting & Economics, pp. 195-228
20.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the Information Content
of Prices with Respect to Earnings”, journal of Accounting & Economics, pp. 111-138
21.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices,
Journal of Accounting & Economics”, March, pp. 3-28
22.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-Ability
Results”, The Accounting Review, pp. 201-232
23.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of
Accounting & Economics, December, pp. 231-258
24.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting in
the U.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170
25.Gonedes N.J., Dopuch N., 1974, “Cap ital Market Equilibrium, Information Production, and
Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”,
journal of Accounting, 48-129
26.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corpora te Decision to
Capitalize Interest”, Journal of Accounting & Economics, August, pp151-179
27.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting Policy
Choice”, Journal of Accounting and Economics, August, 141-161
28.Burche ll S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards a
History of Value Added in the United Kingdom”, Accounting, Organizations and Society, No. 4, pp.381-414
29.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles on
Corporate Loan Agreements”, Journal of Accounting and Economics, 3-36
30.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed Price
Response or Risk Premium?”, Journal of Accounting Rese arch, pp. 1-36
31.Watts R.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: The
Market for Excuses”, The Accounting Review, April, pp. 273-305
32.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,
Accounting, Organizations and Society, May, pp. 415-436
33.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Information Content of Security
Prices: A Second Look”, journal of Accounting & Economics, July, pp. 139-157
34.Chamb ers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction to
Earnings Announcements”, journal of Accounting Research, Spring, pp. 21-47
35.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the Mark et
Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A
Cross-Sectional Analysis”, Journal of Accounting and Economics, 37-71
36.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and Management
Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-109
37.Zmijewski M.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory of
Accounting Sta ndard Settings/Choice”, Journal of Accounting and Economics, 129-149
38.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,
Interpretation, and Extension”, Journal of Accounting Research, 249-322
39.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,
Journal of Accounting and Economics, Nov., 295-329
40.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal of
Accounting Research, Autumn, pp. 177-203
41.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of Positive Theories:
Ideology and Accounting Thought, Accounting, Organizations and Society”, No. 2, pp. 167-200 42.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal of
Accounting & Economics March, pp. 29-62
43.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in Public
Accounting”, Journal of Accounting Research, Spring, pp. 103-125
44.Hopwoo d A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”,
Accounting, Organizations and Society, No. 2/3, pp. 287-305
45.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and Task
Complexity on A udit Judgments”, The Accounting Review, pp. 1-13
46.Berry, A. J., Capps, T., Cooper, D., Ferguson, P., Hopper, T. and Lowe, E. A., 1985,
“Management Control in an Area of the NCB: Rationales of Accounting Practices in a Public
Enterprise”, Accounting, Organizations and Society, No.1, pp.3-28
47.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of Disciplinary
Power”, Accounting, Organizations and Society, No. 2, pp. 105-136
48.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review,
390-341
49.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal of
Accounting Research, Autumn, pp. 648-667
50.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Components
of Earnings After Controlling for Earnings”, the Accounting Review, 293-322
51.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior of
Security Returns”, The Accounting Review, Octobe r, pp.574-603
52.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal of
Accounting Research, pp. 37-68
53.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security
Returns”, Journal of Acco unting Research, 112-137
54.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review of
Empirical Research”, journal of Accounting Research, pp. 161-234
55.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, The
Accounting Review, 336-359
56.Cooper D.J, Sherer M.J, 1984, “The Value of Corporate Accounting Reports: Arguments for a
Political Economy of Accounting”, Accounting, Organizations and Society, No.3, 207-232
57.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilege
and Accounting Research”, Accounting Organization and Society, March, pp. 1-28
58.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surroga te for
Market Expectations”, journal of Accounting & Economics, October, pp. 85-107
59.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management Accounting
Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76
60.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accounting
Research”, 1974, pp. 143-157
61.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in the
Extractive Petroleum Industry: An Emp irical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-44
62.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal of
Accounting Research”, Autumn, pp. 253-271
63.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement and
Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428
64.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,
January, 22-39
65.Beaver, W. H. , Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Content
of Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-39
66.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State
of the Art”, Accounting, Organizations and Society, No.3, pp. 245-268
67.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on the Shareholders
of Acquiring Firms”, Journal of Accounting Research, 184-221
68.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation of
Corporate Executives”, journal of Accounting Research, spring, pp.1-39.
69.Gonedes N.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, and
Capital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of Accounting
Research, 89-137
70.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The Accounting
Review, October, pp. 623-641
https://www.doczj.com/doc/0a17166311.html,rcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate Capital
Investment”, Journal of Accounting and Economics, 3-30
72.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for
Bad Debts”, journal of Accounting Research, pp.1-31
73.Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,
Accounting, Organizations and Society, No 4, pp361-374
74.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Jour nal of Accounting Research,
123-145
75.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The
Association Between Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp. 551-588
76.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,
pp. 29-60
77.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for Managerial
Accounting Research”, The Accounting Review, 686-705
78.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of Accounting
Research, Supplement, pp. 1-38
79.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of Accounting
Research, 367-387
80.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of Annual
Earnings”, journal of Accounting Research, Autumn, pp. 226-244
81.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,
183-199
82.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on Managerial
Behavioral and Performance”, The Accounting Review, October, pp. 813-829
83.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate Earnings
Forecas ts of Earnings”, Journal of Accounting Research, 132-160
84.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting
Research, 161-190
85.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experien ce: Some
Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408
86.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas Producing
Companies: A Study of Information Effects”, Journal of Accounting and Economi cs, 45-75
87.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on the
Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting
Research, Spring, pp.82-106
88.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting and
Information Systems”, Accounting, Organizations and Society, No. 1, pp. 3-14
89.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private Lending
Agreement s”. The Accounting Review, 23-42
90.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,
Spring, 122-149
91.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal of
Accounting Research, spring, 71-83
92.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, Budgetary
Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp.
12-27
93.Dhaliwal D.S, Salamon G.L, Smit h E.D, 1982, “The effect of Owner Vs Management Control on
the Choice of Accounting and Economics”, 41-53
94.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in Performance
Evaluation”, journal of Accounting Research, pp. 156-182
95.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,
journal of Accounting & Economics, December, pp. 201-232
96.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,
October, pp601-632
97.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal of
Accounting & Economics, June, pp. 119-142
98.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal of
Accounting and Economics, 73-89
99.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal of
Accounting& Economics, pp. 159-172
100.W ilson G.P., 1986, “The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Announcement and Annual Report Release Date”, Journal of Accounting Research, 165-203
会计专业毕业论文参考文献 会计专业毕业论文参考文献 【1】牛明艳.财务指标体系应用研究——基于现金流量信息【D】.江苏大学硕士学位论文，2007.12.P1.2 【2】萧维.企业资信评级【M】.北京：中国财政经济出版社，2005.5 【3】袁敏.资信评级的功能检验与质量控制研究【M】.上海：立信会计出版社，2007.9 【4】肖舟.中国工商银行信贷制度变迁研究【M】.北京：科学出版社，2008 【5】朱顺泉.中国企业资信评级方法及应用研究【D】.中南大学博士学位论文，2001.10 【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【C】.中国控制与决策学术年会论文集，2004 【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(自然科学报)，2007.10 【8】邵海清，袁春振.对我国企业资信评级指标体系的探析[J].理论学刊，2005.10 【9】梁雪春，谢岭南，陈森发，刘艳.企业资信等级的定性定量评估模型研究叨.东南大学学报(哲学社会科学版)，2006.9 【10】王一鸣，印为，石勇.基于次序逻辑斯蒂模型的企业贷款 信用风险评级研究【R】.数学、力学、物学、高新技术研究进展，2008(12)卷 【1l】陈志斌.基于价值创造的企业现金流管理研究【M】.大连：东北财经大学出版社，2007.5
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金融研究生必读书目和经典文献-国际 金融学 国际金融 国际金融理论作者出处 1、购买力平价理论卡塞尔Cassel,G. 1916, “The present situation of the foreign exchanges”, Economic Journal 26,March: 62－5 2、资产组合平衡分析Branson Branson,” Asset market and relative prices in exchange rate determination”, 1977 3、利率平价理论 4、一价定律Izard Isard, p. 1979, “How far can we push the law of one price?” American Economic Review 67 5、特里芬难题特里芬Triffen,R.1960, “ Golden and dollar crisis”, New Haven: Yale University Press 6、M－F模型Mundell R.A Mundell R.A ,“The appropriate us e of monetary and fiscal policy under fixed exchange rate” IMF Staff Paper, 1962 7、格雷欣法则Thomas Gresham 1560, Thomas Gresham 1869, “The history of economics”, London: bliss, sands and Co. 8、J－曲线效应(J－curve effect) 麦吉Magee, S., 1973, “Currency contracts, pass-through , and devaluation” Brookings paper on economic Activity” 9、国际收支的吸收分析法(Absorption approach to the balance of payments) 亚历山大Alexander, S. S., 1952, “effects of devaluation on a trade balance”, International monetary fund Staff papers, Vol.2:263-78Alexander, S.S.,1959, “A simplified synthesis of elastic ties and absorption approaches”, American Economic Review 49:22-42 10、最优货币区理论(optimal currency areas) 蒙代尔Mundell,R.A.1961, “A theory of optimum currency areas”, American Economic Review,Septe mber:657-65 11、国际收支的弹性分析方法(Elasticities approach to the balance of payments) 查尔斯.比克迪克Bickerdike, C.F.1920, “The instability of foreign exchange” ,Economic Journal 30,March:118-22 12、抵补利率平价(covered interest parity) 凯恩斯Keynes,J.M,1923 “A tract on monet ary reform”, London: Macmillan 13、马歇尔－勒纳条件(Marshall-Lener Condition) 马歇尔Marshall,A.1923 “Money, credit and commerce” London: Macmillan 14、货币贬值的吸收方法悉尼.亚特兰大Alexander,S. 1952, “Effects of a devaluation on a trade balance” ,International Monetary Fund St aff Paper 2 :263-78 15、货币贬值的货币方法蒙代尔Mundell,R.A. 1971, “monetary theory” pacific palisades: Good year 16、国际收支依赖性经济模型斯旺Swan, T.W. 1960, “Economic control in a dependent
河南科技学院新科学院2013届本科毕业论文（设计） 外文文献及翻译 Environmental Accounting 学生姓名：叶乃润 所在系别：经济系 所学专业：国际经济与贸易 导师姓名：郭晓明（助教） 完成时间：2013年4月18日
Environmental Accounting by Joy E. Hecht Interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States. One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions. More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also op erated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decision makers nothing about the causes or solutions for environmental problems. Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to
Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
论文日记关于论文题目，一直想了很久一直在纠结写什么。之前真的是一点头绪都没有，更不知如何下手。问了学姐，学姐的说法也有不同。每天在电脑上漫无目的的查找着资料。我看了很多关于会计方向的论文参考选题。我看了那些参考选题后，我大概知道自己想写关于会计理论方面的文章。我查阅了一些资料，我终于看到了我比较喜欢的论文题目。我又查了关于这个论文相关的东西，然后我确定我要写这个。我确定的论文题目是会计职业道德问题的探究。题目确定之后，我还需要问问指导老师的意见，看看老师觉得我的题目可不可以写。我很快就把题目发给指导老师了，指导老师回我的是这个可以考虑，但要写出新意，意思就是我的题目可以写。得到了老师的回复后我接下来就是写论文的提纲了。 昨天论文题目通过了，今天就迫不及待的来写提纲了。我在知网下载了很多关于会计职业道德的参考文献。我大概看了一下这些文献然后结合网上的资料，拟了一个我觉得比较细的提纲，弄好提纲我就发给指导老师看了。老师给我说提纲一般是四个大方面。一是绪论，二是现状或存在的问题，三是原因分析，四是对策建议。然后老师还分别给我解释了绪论和摘要。老师说摘要不在文章正文中。是对全体内容，论点，优缺点的总体描述。绪论是正文的一部分，将本文的主要理论等进行简要叙述。我按照老是的要求将提纲做了修改，然后又发给老师看了，这次提纲还是有问题，指导老师说我的一级标题变更了，对应的二级标题内容就要变化，我的内容上又不吻合。我觉得毛病还是有点大了，准备明天再次修改了发给老师看。 今天我准备把我一级标题下的二级标题全部修改。我去知网和万方下载了很
多与会计职业道德相关的参考文献。我主要参考他们写的会计职业道德的现状及对策和建议。我看了很多这些参考文献对会计职业道德的现状阐述都大同小异。我大概总结了一下他们写的现状和对策建议。然后参考着文献把二级标题全部修改了。这次的二级标题我觉得和一级标题的内容符合了，我写的二级标题都不是大范围的标题，是细化了的小标题，是具体的某点。我把还把绪论做了修改，我决定不要绪论，直接把第一个一级大标题会计职业道德的概述作为了开始。我想的是既然写的是会计职业道德相关的内容，会计职业道德的概述不能少。论文的提纲和之前的比简直是大换血，几乎所有提纲都修改了。我把修改的提纲发给老师看，老师对我说的是这个提纲看起来比 较陈旧了，你可以结合现在的事实情况再思考一下。虽然提纲又不符合老师的要求，不过上次的问题解决了，明天继续。 对于我之前提纲陈旧的问题，我觉得我今天要先参考资料然后再想提纲。既然提纲陈旧，搜集的资料肯定要比较新的，不能再参考陈旧的资料。新的资料才会有比较新的想法，才能符合我要的。我下载资料我就主要下载了去年和今年的参考资料，我主要下载了会计职业道德的现状及解决的对策。我把下载的资料一个一个的看，参考其中有没有新的想法。看完了下载的资料，觉得虽然是最新出来的资料，但是里面的东西大部分还是陈旧的，都是写烂的那几个东西，看了很多，我觉得新意的东西几乎没有什么。但是我还是选择了一些我觉得不那么陈旧的东西最为我的参考。我用这些参考的资料具体结合我的提纲，写了一个比较细的提纲，具体的到了哪一点。我把一级标题下的二级提纲几乎全部又做了修改。我把修改的提纲发给了指导老师，可能老师今天又是，一天都没回我。我还是希望我这次的提纲能够得到老师的认可。
share with 各位会计、财务专业的同学... （P.S.读英文期刊绝对是体力活...开读前一定要吃好睡好...） 这些是会计学的基础文献，是所有其他文献的参考文献~~~ 经典文献（The 100 articles with the highest citation index-until 1996） 参考：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-728 1. Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-178 1. 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination of Accounting Standards”, The Ac counting Review, pp. 112-134 2. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, April, 85-107 3.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting and Information S ystems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14 4.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-181 5.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141 6.Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, jo urnal of Accounting Research, pp. 67-92 7.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117 8.Patell J.M, 1976, “Corp orate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276 9.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87 10.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”, Journal of Ac counting and Economics, Nov., 295-329 11.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of Accounting Research, 17, 316-340.
会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂，美国俄亥俄州立大学 瓦特史考特廖，多伦多大学 约瑟夫韦伯，美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。 当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现，会计品质的影响在于美国投资效益，而不是在日本。他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。然而，这种可能性偏见拒绝了我们的假设。 具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。在这些参数的基础上，我们预测，会计质量应该有一
文献翻译 原文 Combining JSP and Servlets The technology of JSP and Servlet is the most important technology which use Java technology to exploit request of server, and it is also the standard which exploit business application .Java developers prefer to use it for a variety of reasons, one of which is already familiar with the Java language for the development of this technology are easy to learn Java to the other is "a preparation, run everywhere" to bring the concept of Web applications, To achieve a "one-prepared everywhere realized." And more importantly, if followed some of the principles of good design, it can be said of separating and content to create high-quality, reusable, easy to maintain and modify the application. For example, if the document in HTML embedded Java code too much (script), will lead the developed application is extremely complex, difficult to read, it is not easy reuse, but also for future maintenance and modification will also cause difficulties. In fact, CSDN the JSP / Servlet forum, can often see some questions, the code is very long, can logic is not very clear, a large number of HTML and Java code mixed together. This is the random development of the defects. Early dynamic pages mainly CGI (Common Gateway Interface, public Gateway Interface) technology, you can use different languages of the CGI programs, such as VB, C / C + + or Delphi, and so on. Though the technology of CGI is developed and powerful, because of difficulties in programming, and low efficiency, modify complex shortcomings, it is gradually being replaced by the trend. Of all the new technology, JSP / Servlet with more efficient and easy to program, more powerful, more secure and has a good portability, they have been many people believe that the future is the most dynamic site of the future development of technology. Similar to CGI, Servlet support request / response model. When a customer submit a request to the server, the server presented the request Servlet, Servlet responsible for handling requests and generate a response, and then gave the server, and then from the server sent to
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经典文献（The 100 articles with the highest citation index-until 1996） 以下所有文献按照：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.21, NO.7/8, P726-728提供的资料 1.Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-178 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination of Accounting Standards”, The Accounting Review, pp. 112-134 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, April, 85-107 4.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting and Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14 5.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-181 6.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141 7.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92 8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117 9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276 10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87 11.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”, Journal of Accounting and Economics, Nov., 295-329 12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of Accounting Research, 17, 316-340. 13.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28