会计专业
经典文献（The 100 articles with the highest citation index-unt il 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 Accounting 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 Systems”, 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”, journal 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 Moni t oring”, journal of Accounting & Economics, August, pp77-117
8.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Pric e Behavior: Empirical
Tests. Journal of Accounting R esearch, 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 R eturns”,
Journal of Accounting and Economics, Nov., 295-329
11.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between
Unsyst ematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of
Accounting Research, 17, 316-340.
12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in
Organizations and Society”, Accounting, Orga nizations and Society, No.1, pp. 5-28
13.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Security Price Behavior
Around Earnings Announcements”, journal of Accounting R esearch, Spring, pp.21-36.
https://www.doczj.com/doc/614906275.html,ler P., O'Leary T., 1987, “Account ing and the Construction of the Governable Person”,
Accounting, Organizations and Society, No. 3, pp. 235-266
15.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &
Economics, pp.53-83
16.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-Based
Accounting Research”, Journal of Accounting R esearch, Spring, pp. 1-48
17.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
18.Freeman, R. N., 1987, “The Association Between Accounting Earnings and Security R eturns for
Large and Small Firms”, journal of Accounting & Economics, pp. 195-228
19.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the Information Content of
Prices wi t h Respect to Earnings”, journal of Accounting & Economics, pp. 111-138
20.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Infor mation Content of Security Prices,
Journal of Accounting & Economics”, March, pp. 3-28
21.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-Ability
Results”, The Accounting Review, pp. 201-232
22.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of Accounting
& Economics, December, pp. 231-258
23.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting in
theU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170
24.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, and
Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”,
journal of Accounting, 48-129
25.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corporate Decision to
Capitalize Interest”, Journal of Accounting & Economics, August, pp151-179
26.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting Policy
Choice”, Journal of Accounting an d Economics, August, 141-161
27.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards a
History of Value Added in theUnited Kingdom”, Accounting, Organizations and Society, No. 4, pp.381-414
28.Leftwich R.W, 1981, “Evidenc e of the Impact of Mandatory Changes in Accounting Principles on
Corporate Loan Agreements”, Journal of Accounting and Economics, 3-36
29.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed Price
Response or Risk Premium?”, Jo urnal of Accounting Research, pp. 1-36
30.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: The
Market for Excuses”, The Accounting Review, April, pp. 273-305
31.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,
Accounting, Organizations and Society, May, pp. 415-436
32.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
33.Cha mbers, 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
34.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the Market
Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A
Cross-Sectional Analysis”, Journal of Accounting and Economics, 37-71
35.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 Swi t ch-Back”, journal of Accounting & Economics, March, pp. 73-109
36.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory of
Accounting Standard Settings/C hoice”, Journal of Accounting and Economics, 129-149
37.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,
Interpretation, and Extension”, Journal of Accounting R esearch, 249-322
38.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,
Journal of Accounting and Economics, Nov., 295-329
39.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal of
Accounting Research, Autumn, pp. 177-203
40.Tinker A.M., M erino B.D., Neimark M., 1982, “The Normative Origins of Positive Theories:
Ideology and Accounting Thought, Accounting, Organizations and Society”, No. 2, pp. 167-200 41.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal of
Accounting & Economics March, pp. 29-62
42.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in Public
Accounting”, Journal of Accounting R esearch, Spring, pp. 103-125
43.Hopwood 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
44.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and Task
Complexity on Audit Judgments”, The Accounting Review, pp. 1-13
45.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
46.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
47.Kaplan R.S, 1984, “The Evolution of Management Accounting”, T he Accounting R eview, 390-341
48.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 R eview”, journal of
Accounting Research, Autumn, pp. 648-667
49.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Compo nents
of Earnings After Controlling for Earnings”, the Accounting Review, 293-322
50.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior of
Security Returns”, The Accounting Review, October, pp.574-603
51.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal of
Accounting Research, pp. 37-68
52.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”,
Journal of Accounting Research, 112-137
53.Ball, R. and Foste r, G., 1982, “Corporate Financial Reporting: A Methodological Review of
Empirical Research”, journal of Accounting R esearch, pp. 161-234
54.Demski J.S, Fel t ham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, The
Accounting Review, 336-359
55.Coo per 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
56.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstru ction privilege
and Accounting Research”, Accounting Organization and Society, March, pp. 1-28
57.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A Better Surrogate for
Market Expectations”, journal of Accounting & Economics, October, pp. 85-107
58.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management Accounting
Systems Research”, Accounting, Organizations and Society, No.3, pp.65-76
59.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accounting
Research”, 1974, pp. 143-157
60.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in the
Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-44
61.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal of
Accounting Research”, Autumn, pp. 253-271
62.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement and
Prognosis”, Accounting, Organizations, and Society, NO. 4, 413-428
63.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting R eview,
January, 22-39
64.Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Content
of Replacem ent Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-39
65.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
66.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on the
Shareholders of Acquiring Firms”, Journal of Accounting Research, 184-221
67.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation of
Corporate Executives”, jo urnal of Accounting Research, spring, pp.1-39.
68.GonedesN.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
69.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Audi t ing”, The Accounting
Review, October, pp. 623-641
https://www.doczj.com/doc/614906275.html,rcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate Capital
Investment”, Journal of Accounting and Economics, 3-30
71.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for Bad
Debts”, journal of Accounting Research, pp.1-31
72.Tomkins C., Groves R., 1983, “The Everyday Accountant and R esearching His Reality”,
Accounting, Organizations and Society, No 4, pp361-374
73.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting R esearch,
123-145
74.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price R eactions to LIFO Adoptions: The Association
Between Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp.
551-588
75.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,
pp. 29-60
76.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for Managerial
Accounting Research”, The Accounting Review, 686-705
77.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, journal of Accounting
Research, Supplement, pp. 1-38
78.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of Accounting
Research, 367-387
79.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
80.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,
183-199
81.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influenc es on Managerial
Behavioral and Performance”, The Accounting Review, October, pp. 813-829
82.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate Earnings
Forecasts of Earnings”, Journal of Accounting R esearch, 132-160
83.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting
Research, 161-190
84.Waller W. S., Felix Jr. W.L., 1984, “The Audi t or and Learning from Experience: Some
Conjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408
85.Dyckman T.R, Smi t h A.J, 1979, “Financial Accounting and Reporting by Oil and Gas Producing
Companies: A Study of Information Effects”, Journal of Accounting and Economics, 45-75 86.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Info rmation Releases on the
Variance of Price Changes in an Intertemporal Multi-Asset Market”, journal of Accounting
Research, Spring, pp.82-106
87.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
88.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private Lending
Agreements”. The Accounting Review, 23-42
89.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journ al of Accounting Research,
Spring, 122-149
90.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal of
Accounting Research, spring, 71-83
91.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, Bud getary
Participation, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp.
12-27
92.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on
the Choice of Accounting and Economics”, 41-53
93.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in Performance
Evaluation”, journal of Accounting Research, pp. 156-182
94.Foster, G., 1981, “Intra-Industry Information Transfers Associated wi t h Earnings Releases”,
journal of Accounting & Economics, December, pp. 201-232
95.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,
October, pp601-632
96.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal of
Accounting & Economics, June, pp. 119-142
97.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal of
Accounting and Economics, 73-89
98.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal of
Accounting& Economics, pp. 159-172
99.Wilson 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
超详细中英文论文参考文献标准格式 1、参考文献和注释。按论文中所引用文献或注释编号的顺序列在论文正文之后，参考文献之前。图表或数据必须注明来源和出处。 （参考文献是期刊时，书写格式为： [编号]、作者、文章题目、期刊名（外文可缩写）、年份、卷号、期数、页码。参考文献是图书时，书写格式为： [编号]、作者、书名、出版单位、年份、版次、页码。） 2、附录。包括放在正文内过份冗长的公式推导，以备他人阅读方便所需的辅助性数学工具、重复性数据图表、论文使用的符号意义、单位缩写、程序全文及有关说明等。 参考文献（即引文出处）的类型以单字母方式标识，具体如下： [M]--专著,著作 [C]--论文集(一般指会议发表的论文续集，及一些专题论文集，如《***大学研究生学术论文集》[N]-- 报纸文章 [J]--期刊文章：发表在期刊上的论文，尽管有时我们看到的是从网上下载的（如知网），但它也是发表在期刊上的，你看到的电子期刊仅是其电子版 [D]--学位论文：不区分硕士还是博士论文 [R]--报告：一般在标题中会有"关于****的报告"字样 [S]-- 标准 [P]--专利 [A]--文章：很少用，主要是不属于以上类型的文章 [Z]--对于不属于上述的文献类型，可用字母"Z"标识，但这种情况非常少见 常用的电子文献及载体类型标识： [DB/OL] --联机网上数据(database online) [DB/MT] --磁带数据库(database on magnetic tape) [M/CD] --光盘图书(monograph on CDROM) [CP/DK] --磁盘软件(computer program on disk) [J/OL] --网上期刊(serial online) [EB/OL] --网上电子公告(electronic bulletin board online) 很显然，标识的就是该资源的英文缩写，/前面表示类型，/后面表示资源的载体，如OL表示在线资源 二、参考文献的格式及举例 1．期刊类 【格式】[序号]作者.篇名[J].刊名,出版年份,卷号(期号)起止页码. 【举例】 [1] 周融，任志国，杨尚雷，厉星星.对新形势下毕业设计管理工作的思考与实践[J].电气电子教学学报，2003(6):107-109. [2] 夏鲁惠.高等学校毕业设计(论文)教学情况调研报告[J].高等理科教育,2004(1):46-52. [3] Heider, E.R.& D.C.Oliver. The structure of color space in naming and memory of two languages [J]. Foreign Language Teaching and Research, 1999, (3): 62 67. 2．专著类
成本会计毕业论文参考文献 不仅体现出是作者严谨的学术精神，而且还是评价论文学术水平的重要依据，以下是搜集整理的成本会计参考文献，欢迎阅读查看。 人力资源成本会计参考文献 [1]李朋波.企业人力成本管控的三大偏差[J].企业管理，2016,02:46-47. [2]王其营.人力资源成本的分析和控制[J].橡塑技术与装备，2016,07:60-64. [3]代桂仙.人力资源会计模式探析[J].现代经济信息，2016,04:220. [4]相琼颖.浅析中小企业人力资源成本的控制[J].经济师，2016,05:242+244. [5]陈玉莲.人力资源成本会计应用问题与应对措施分析[J].商场现代化，2016,12:198-199. [6]黄绍东.中小企业人力资源成本控制研究[J].企业科技与发展，2016,04:129-131. [7]朱苏谨.医疗机构人力成本构成研究[J].现代经济信息，2016,09:222-223. [8]夏艳.人力资源的成本核算问题分析[J].科技经济市场，2016,05:133-134. [9]张进进.人力资源的成本解析[J].环球市场信息导报，2016,14:63. [10]古红英.企业内部人力资源成本管理与控制探析[J].成都航空职业技术学院学报，2015,01:83-84+89. [11]张咪，李维刚.人力资源成本现状及对策探讨[J].新经济，2015,Z1:118-119. [12]唐亚琪.酒店人力资源成本控制[J].中外企业家，2015,02:139-140. [13]张力楠.中小企业人力资源招聘成本控制初探[J].统计与管理，2015,05:134-136. [14]路曼.中小企业人力资源成本控制探析[J].人力资源管理，2015,10:48-49. 责任成本会计参考文献 [1]王莫难.基于作业成本的责任成本会计研究[J].冶金财会，2015,09:42-44. [2]吕治国.责任成本会计在企业中的应用问题及发展研究--以海尔集团SUB为例[J].企业技术开发，2016,03:30-32.
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
1、‘‘How can a bill of materials be de?ned so that all possible products can be built ef?ciently?’’ One way to answer it is to de?ne a set of components (called modules), each of which contains a set of primary functions. An individual product is then built by combining selected modules. 【1】Bruno Agard,Bernard Penz. A simulated annealing method based on a clustering approach to determine bills of materials for a large product family. Int. J. Production Economics 117 (2009) 389–401. 2、In this study, we propose a methodology for building a semantically annotated multi-faceted ontology for product family modelling that is able to automatically suggest semantically-related annotations based on the design and manufacturing repository. 【2】Soon Chong Johnson Lim,Ying Liu,Wing Bun Lee.A methodology for building a semantically annotated multi-faceted ontology for product family modelling. Advanced Engineering Informatics 25 (2011) 147–161. 3、The aim of this work is to establish a methodology for an effective work ing of Recon?gurable Manufacturing Systems (RMSs). These systems are the next step in manufacturing, allowing the production of any quantity of highly customised and complex products together with the bene?ts of mass production. 【3】R.Galan,J.Racero,I.Eguia,J.M.Garcia. A systematic approach for product families formation in Recon?gurable Manufacturing Systems.Robotics and Computer-Integrated Manufacturing 23 (2007) 489–502. 4、A mixed integer linear programming model is investigated that optimizes the operating cost of the resulting supply chain while choosing the product variants and can de?ne the product family and its supply chain simultaneously. 【4】Jacques Lamothe,Khaled Hadj-Hamou,Michel Aldanondo. An optimization model for selecting a product family and designing its supply chain. European Journal of Operational Research 169 (2006) 1030–1047. 5、This paper presents LCP-families, a concept to develop reference ranges for environmental impact of a new product. A new product can be catalogued as environmentally better or worse than a percentage of its competitors, depending on what position it occupies in its LCP-family.
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
管理会计毕业论文参考文献 管理会计毕业论文参考文献本文关键词：参考文献，毕业论文，管理会计 管理会计毕业论文参考文献本文简介：经济新常态的市场化特征下，寻求组织创新机制与高水平本土化管理会计相匹配的管理工具和方法体系，需要认清管理会计变迁的动因，并在变迁管理的引导和规范下发挥出积极的作用。希望以下管理会计毕业论文参考文献对你有所帮助。管理会计毕业论文参考文献一：[1]张瑞颖。独立学院应用型导向的创新创业教育探析[J 管理会计毕业论文参考文献本文内容： 经济新常态的市场化特征下，寻求组织创新机制与高水平本土化管理会计相匹配的管理工具和方法体系，需要认清管理会计变迁的动因，并在变迁管理的引导和规范下发挥出积极的作用。希望以下管理会计毕业论文参考文献对你有所帮助。 管理会计毕业论文参考文献一： [1]张瑞颖。独立学院应用型导向的创新创业教育探析[J].当代教研论丛，2021,（08）：81-82. [2]徐璟。依托校企合作重构技校会计专业实践教学体系[J].好家长，2021,（51）：48-49. [3]包纯玉，张新华。ERP时代高职会计信息化教学改革研究[J].当代教研论丛，2021,（10）：90+92. [4]裴畅。关于现代学徒制校企合作建设工作初探[J].现代职业教育，2021,
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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
机械手设计英文参考文 献原文翻译 Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】
翻译人：王墨墨山东科技大学 文献题目：Automated Calibration of Robot Coordinates for Reconfigurable Assembly Systems 翻译正文如下： 针对可重构装配系统的机器人协调性的自动校准 T.艾利，Y.米达，H.菊地，M.雪松 日本东京大学，机械研究院，精密工程部 摘要 为了实现流水工作线更高的可重构性，以必要设备如机器人的快速插入插出为研究目的。当一种新的设备被装配到流水工作线时，应使其具备校准系统。该研究使用两台电荷耦合摄像机，基于直接线性变换法，致力于研究一种相对位置/相对方位的自动化校准系统。摄像机被随机放置，然后对每一个机械手执行一组动作。通过摄像机检测机械手动作，就能捕捉到两台机器人的相对位置。最佳的结果精度为均方根值毫米。 关键词： 装配，校准，机器人 1 介绍 21世纪新的制造系统需要具备新的生产能力，如可重用性，可拓展性，敏捷性以及可重构性 [1]。系统配置的低成本转变，能够使系统应对可预见的以及不可预见的市场波动。关于组装系统，许多研究者提出了分散的方法来实现可重构性[2][3]。他们中的大多数都是基于主体的系统，主体逐一协同以建立一种新的
配置。然而，协同只是目的的一部分。在现实生产系统中，例如工作空间这类物理问题应当被有效解决。 为了实现更高的可重构性，一些研究人员不顾昂贵的造价，开发出了特殊的均匀单元[4][5][6]。作者为装配单元提出了一种自律分散型机器人系统，包含多样化的传统设备[7][8]。该系统可以从一个系统添加/删除装配设备，亦或是添加/删除装配设备到另一个系统；它通过协同作用，合理地解决了工作空间的冲突问题。我们可以把该功能称为“插入与生产”。 表1：合作所需的调节和量度 在重构过程中，校准的装配机器人是非常重要的。这是因为，需要用它们来测量相关主体的特征，以便在物理主体之间建立良好的协作关系。这一调整必须要达到表1中所列到的多种标准要求。受力单元和方向的调整是不可避免的，以便使良好的协同控制得以实现。从几何标准上看，位置校准是最基本的部分。一般来说，校准被理解为“绝对”，即，关于特定的领域框架；或者“相对”，即，关于另一个机器人的基本框架。后者被称为“机器人之间的校准”。 个体机器人的校准已被广泛研究过了。例如，运动参数的识别就非常受欢迎。然而，很少有对机器人之间校准的研究。玉木等人是用一种基于标记的方法，在一个可重构的装配单元内，校准机器人桌子和移动机械手之间的相互位置/方向联系。波尼兹和夏发表了一种校准方法。该方法通过两个机械手的机械接触来实现，实验非常耗时，并要求特别小心地操作。
英语毕业论文引用和参考文献格式 英语专业毕业论文引用和参考文献格式采用APA格式及规。 一、文中夹注格式 英语学位论文引用别人的观点、方法、言论必须注明出处，注明出处时使用括号夹注的方法（一般不使用脚注或者尾注），且一般应在正文后面的参考文献中列出。关于夹注，采用APA格式。 （一）引用整篇文献的观点 引用整篇文献（即全书或全文）观点时有两种情况： 1.作者的姓氏在正文中没有出现，如： Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (Taylor, 1990). 2. 作者的姓氏已在正文同一句中出现，如： Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (1990). 3. 如果作者的姓氏和文献出版年份均已在正文同一句中出现，按APA的规不需使用括号夹注，如： In a 1990 article, Taylor claims that Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing. 4. 在英文撰写的论文中引用中文著作或者期刊，括号夹注中只需用汉语拼音标明作者的姓氏，不得使用汉字，如：(Zhang, 2005) （二）引用文献中具体观点或文字 引用文献中某一具体观点或文字时必须注明该观点或者该段文字出现的页码出版年份，没有页码是文献引用不规的表现。 1.引用一位作者的文献 （1）引用容在一页，如： Emily Bronte “expressed increasing hostility for the world of human relationships, whether sexual or social” (Taylor, 1988：11). （2）引用容在多页上，如： Newmark (1988：39-40) notes three characteristically expressive text-types: (a) serious imaginative literature (e.g. lyrical poetry); (b) authoritative statements (political speeches and documents, statutes and legal documents, philosophical and academic works by acknowledged authorities); (c) autobiography, essays, personal correspondence (when these are personal effusions).
[1] 孙光国，杨金凤，郑文婧?财务报告质量评价：理论框架、关键概念、运行机制J].会计研究.2013(03) [2] 孙光国，杨金凤?财务报告质量评价研究：文献回顾、述评与未来展望J].会计研究.2012(03) [3] 王颖.高等学校内部审计运行模式研究[D].北京林业大学2008 [4] 张宁.关于中国电信战略转型的内部审计研究[D].南京理工大学2007 [5] 谢涤宇.利益相关者共同治理与企业内部审计的演进[D].湘潭大学2007 [6] 王玉兰，简燕玲?上市公司内部审计机构设置及履行职责情况研究J].审计研究.2012(01) [7] 程新生，孙利军，耿祎雯?企业内部审计制度改进了财务控制效果吗?--来自中国上市公司的证据[J].当代财经.2007(02) [8] 程娟.内部审计机构在我国上市公司中的定位问题研究[D].首都经济贸易大学2009 [9] 庄江波.内部审计职业化建设与发展[D].厦门大学2001 [10] 张欣?我国企业内部审计主要问题探析[D].江西财经大学2006 [11] 傅黎瑛?公司治理的重要基石：治理型内部审计[J].当代财经.2006(05) [12] 王光远，瞿曲.公司治理中的内部审计--受托责任视角的内部治理机制观[J].审计研究.2006(02) [13] 耿建新，续芹，李跃然.内审部门设立的动机及其效果研究--来自中国沪布的研究证据[J].审计研究.2006(01) [14] 刘国常，郭慧.内部审计特征的影响因素及其效果研究--来自中国中小企业板块的证 据[J].审计研究.2008(02) [15] 戴耀华，杨淑娥，张强.内部审计对外部审计的影响：研究综述与启示[J].审计研究.2007(03) [16] 王光远.现代内部审计十大理念[J].审计研究.2007(02) [17] 屈耀辉，时现.企业内部审计人员胜任能力评估(一)--基于上海市深圳市44家企业的调查数据[J].中国内部审计.2011(06)
会计外文文献翻译
原文题目：《评述教育会计专业》作者：迈克尔卡夫金原文出处：School of Accounting and Finance, University of Wollongong, Wollongong, Australia 会计教育会计教育。一般来说，从业者似乎已不愿想改变 - 要离开自己的舒适区 - 慢，并已承认在与伦理，环境恶化，全球化相关的地区更广泛的社会问题所提出的问题，增加业务的复杂性和其他一些因素我写我的一些挫折（卡夫金，1981 年）和左新西兰追求我在澳大利亚的学习和职业生涯。我后来成为澳大利亚的主要会计机构教育委员会主席。在这种角色我曾与新西兰身体的教育委员会的领导组织，并得到非常积极的态度，他们与澳大利亚的机构都对促进更“圆”大学会计教育方案（其中大部分出自从业者，学者的鼓励！）。最近在新西兰旅行，我一直很失望，观察什么似乎是一个这样做的目的完全逆转; 重点放在，由新西兰的专业团体，纯粹的技术能力，他们迫使大学遵守这一点 - 复仇的bean 柜台？什么也令人失望对我来说是由学术带头人的决心明显缺乏，使专业团体的“决定”什么通行证作为会计教育法规，如会计死记硬背。我观察到有什
么事我当作一个高级学者讨好自己的专业机构，而不是促进学科发展，将在二十一世纪更广泛的社会需要的知识要点。因此，我的评论是针对试图界定什么是专业会计师 - 毫无疑问，很多人可能不同意。我的目的是展示合作的重要性，而不是怀疑和无知的需要和应具有什么样的会计专业的各个部分努力。我并不想冒犯各位同事，而是试图提供一个什么样的我的看法是会计面临的问题和强调纪律，前进的方向，通过所有这些谁认为，在解决方案协助资讯科技合作是批判极大的社会问题。从业人员有一个会计的执业类别广泛的业余爱好，所以任何评论，我所做的非常广泛的推广。传统上，从业者已被注册会计师，会计师或公共部门私营会计师，但随着业务的日益复杂和商业机构在最近的时代，这些分类的界线变得越来越模糊。即使是会计师有与大，往往跨国公司，会计师事务所有关人士，并在小企业非常不同的具体利益与每个人 - 财务顾问，财务报表编制，税务顾问或核数师。然而，有票面21,2 172 学术的角度来看，一般来说，从业者似乎是什么学术可疑。显然不是所有从业者觉得这种方式，有的已经布满学术界
机床加工外文翻译参考文献(文档含中英文对照即英文原文和中文翻译) 基本加工工序和切削技术 基本加工的操作 机床是从早期的埃及人的脚踏动力车和约翰·威尔金森的镗床发展而来的。它们为工件和刀具提供刚性支撑并可以精确控制它们的相对位置和相对速度。基本上讲，金属切削是指一个磨尖的锲形工具从有韧性的工件表面上去除一条很窄的金属。切屑是被废弃的产品，与其它工件相比切屑较短，但对于未切削部分的厚度有一定的增加。工件表面的几何形状取决于刀具的形状以及加工操作过程中刀具的路径。 大多数加工工序产生不同几何形状的零件。如果一个粗糙的工件在中心轴上转动并且刀具平行于旋转中心切入工件表面，一个旋转表面就产生了，这种操作称为车削。如果一个空心的管子以同样的方式在内表面加工，这种操作称为镗孔。当均匀地改变直径时便产生了一个圆锥形的外表面，这称为锥度车削。如果刀具接触点以改变半径的方式运动，那么一个外轮廓像球的工件便产生了；或者如果工件足够的短并且支撑是十分刚硬的，那么成型刀具相对于旋转轴正常进给的一个外表面便可产生，短锥形或圆柱形的表面也可形成。
平坦的表面是经常需要的，它们可以由刀具接触点相对于旋转轴的径向车削产生。在刨削时对于较大的工件更容易将刀具固定并将工件置于刀具下面。刀具可以往复地进给。成形面可以通过成型刀具加工产生。 多刃刀具也能使用。使用双刃槽钻钻深度是钻孔直径5-10倍的孔。不管是钻头旋转还是工件旋转，切削刃与工件之间的相对运动是一个重要因数。在铣削时一个带有许多切削刃的旋转刀具与工件接触，工件相对刀具慢慢运动。平的或成形面根据刀具的几何形状和进给方式可能产生。可以产生横向或纵向轴旋转并且可以在任何三个坐标方向上进给。 基本机床 机床通过从塑性材料上去除屑片来产生出具有特别几何形状和精确尺寸的零件。后者是废弃物，是由塑性材料如钢的长而不断的带状物变化而来，从处理的角度来看，那是没有用处的。很容易处理不好由铸铁产生的破裂的屑片。机床执行五种基本的去除金属的过程：车削，刨削，钻孔，铣削。所有其他的去除金属的过程都是由这五个基本程序修改而来的，举例来说，镗孔是内部车削；铰孔，攻丝和扩孔是进一步加工钻过的孔；齿轮加工是基于铣削操作的。抛光和打磨是磨削和去除磨料工序的变形。因此，只有四种基本类型的机床，使用特别可控制几何形状的切削工具1.车床，2.钻床，3.铣床，4.磨床。磨削过程形成了屑片，但磨粒的几何形状是不可控制的。 通过各种加工工序去除材料的数量和速度是巨大的，正如在大型车削加工，或者是极小的如研磨和超精密加工中只有面的高点被除掉。一台机床履行三大职能：1.它支撑工件或夹具和刀具2.它为工件和刀具提供相对运动3.在每一种情况下提供一系列的进给量和一般可达4-32种的速度选择。 加工速度和进给 速度，进给量和切削深度是经济加工的三大变量。其他的量数是攻丝和刀具材料，冷却剂和刀具的几何形状，去除金属的速度和所需要的功率依赖于这些变量。 切削深度，进给量和切削速度是任何一个金属加工工序中必须建立的机械参量。它们都影响去除金属的力，功率和速度。切削速度可以定义为在旋转一周时
J——期刊文章 N——报纸文章 M——专著 更多请看下面： 参考文献（即引文出处）的类型以单字母方式标识，具体如下： M——专著C——论文集N——报纸文章J——期刊文章D——学位论文R——报告S——标准P——专利A——文章 对于不属于上述的文献类型，采用字母“Z”标识。 常用的电子文献及载体类型标识： 〔DB/OL〕——联机网上数据(database online) 〔DB/MT〕——磁带数据库(database on magnetic tape) 〔M/CD〕——光盘图书(monograph on CDROM) 〔CP／DK〕——磁盘软件(computer program on disk) 〔J／OL〕——网上期刊(serial online) 〔EB/OL〕——网上电子公告(electronic bulletin board online) 参考文献著录格式 1 期刊作者.题名［J］.刊名，出版年，卷(期)：起止页码 2 专著作者.书名［M］.版本(第一版不著录).出版地：出版者，出版年.起止页码 3 论文集作者.题名［C］.//编者.论文集名.出版地：出版者，出版年. 起止页码 4 学位论文作者.题名［D］.保存地点：保存单位，年份 5 专利文献题名［P］.国别，专利文献种类，专利号.出版日期 6 标准标准编号，标准名称［S］ 7 报纸作者.题名［N］.报纸名，出版日期(版次)
8 报告作者.题名［R］.保存地点：年份 9 电子文献作者.题名［电子文献及载体类型标识］.文献出处，日期 二、文献类型及其标识 1.根据GB3469 规定 ①期刊［J］ ②专著［M］ ③论文集［C］ ④学位论文［D］ ⑤专利［P］ ⑥标准［S］ ⑦报纸［N］ ⑧技术报告［R］ 2.电子文献载体类型用双字母标识，例如： ①磁带［MT］②磁盘［DK］③光盘［CD］④联机网络［OL］ 3.电子文献载体类型的参考文献类型标识方法为：［文献类型标识/载体类型标识 例如：①联机网上数据库［DB/OL］②磁带数据库［DB/MT］③光盘图书［M/CD］④磁盘软件［CP/DK］⑤网上期刊［J/OL］⑥网上电子公告［EB/OL］