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. DGranting 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 ofAccounting Research, Autumn, pp. 159-178.
2. Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination ofAccounting Standards”, The Accounting Review, pp. 112-134 .
3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-107 .
4.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting andInformation 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-SectionalDeterminants o f 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 toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-141.
7.Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-92.
8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Mo nitoring”, journal of Accounting & Economics, August, pp77-117.
9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: EmpiricalTests. Journal of Accounting Research, Autumn,
246-276.
10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies 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 of Stock Return s”,Journal of Accounting and Economics, Nov.,
295-329.
12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association betweenUnsystematic 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 inOrganizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28.
14.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalizatio n, and Security Price BehaviorAround Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36. .
https://www.doczj.com/doc/da5455213.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-BasedAccounting Research”, Journal of Account ing Research, Spring, pp. 1-48.
18.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies 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 forLarge 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 Contentof Prices with R espect 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 Accou nting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-232.
23.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal ofAccounting & Economics, December, pp. 231-258.
24.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting inthe U.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-170.
25.Gonedes N.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, andSelecting 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 Corporate Decision toCapitalize Interest”, Journal of Accounting & Economics, August, pp151-179.
27.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting PolicyChoice”, Journal of Accounting and Economics, August, 141-161.
28.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards aHistory 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 onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-36.
30.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Research, pp. 1-36.
31.Watts R.L., Zimmerman J.L., 1979, “The Demand for and Supp ly of Accounting Theories: TheMarket 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 SecurityPrices: A Second Look”, journal of Accounting & Economics, July, pp. 139-157.
34.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction toEa rnings 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 MarketReaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross-Sect ional Analysis”, Journal of Accounting and Economics, 37-71.
36.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and ManagementCompensation 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 ofAccounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-149.
38.Lev B., Ohlson J.A, 1982, “M arket-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 Eco nomics, Nov.,
295-329.
40.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal ofAccounting 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 ofAccounting & Economics March, pp. 29-62.
43.Gibbins M., 1984, “Propositions About the Psychology of Professional Judgement in PublicAccounting”, Journal of Accounting Research, Spring, pp. 103-125.
44.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.
45.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and TaskComplexity on Audit 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 Exami nation: A Genealogy of DisciplinaryPower”, 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 Hypot heses in Analytica1 Review”, journal ofAccounting Research, Autumn, pp. 648-667.
50.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-322.
51.F oster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the Behavior ofSecurity Returns”, The Accounting Review, October,
pp.574-603.
52.Lipe R.C., 1986,“The Information Contained in the Components of Earnings”, journal ofAccounting Rese arch, pp. 37-68.
53.Rayburn J.,1986, “The Association of Operating Cash Flows and Accruals With SecurityReturns”, Journal of Accounting Research, 112-137.
54.Ball, R. andFoster, G., 1982, “Corporate Financial Reporting: A Methodological Review ofEmpirical Research”, journal of Accounting Research, pp. 161-234.
55.DemskiJ.S,Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, TheAccounting Review, 336-359.
56.Cooper D.J,Sherer M.J, 1984, “The Value of Corporate Accounting Reports: Arguments for aPolitical 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: Deconstructionprivilege and Accounting Research”, Accounting Organization and Society, March,pp. 1-28.
58.Fried, D.,Givoly, D., 1982, “Financial Analysts' Forecasts of Earnings: A BetterSurrogate for Market Expectations”, journal of Accounting & Economics,October, pp. 85-107.
59.Waterhouse J.H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems 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 theExtractive Petroleum Industry: An Empirical 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, journalof Accounting Research”, Autumn, pp. 253-271.
63Otley D.T, 1980,“The Contingency Theory of Management Accounting: Achievement and Prognosis”,Accounting, Organi zations, 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 Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp.15-39.
66.Libby R., LewisB.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-268.
67.SchipperW.,Thompso n R., 1983, “The Impact Mergers-Related Regulations on the Shareholdersof Acquiring Firms”, Journal of Accounting Research, 184-221.
68.Antle, R.,Smith, A., 1986, “An Empirical Investigation of the Relative PerformanceEvaluation of Corporate Executives”, j ournal of Accounting Research, spring,pp.1-39..
69.GonedesN.J.,Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal ofAccounting Research, 89-137.
70.Ashton, A. H.and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, TheAccounting Review, October, pp. 623-641.
https://www.doczj.com/doc/da5455213.html,rcker D.F,1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-30.
72.McNicholsM.,Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Research, pp.1-31.
73.Tomkins C.,Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organiz ations and Society, No 4,
pp361-374.
74.Dye R.A, 1985,“Disclosure of Nonproprietary Information”, Journal of Accounting Research,123-145.
75.Biddle, G. C.andLindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: TheAssociationBetween Excess Returns and LIFO Tax Savings”, Journal of AccountingResearch, 1982, pp. 551-588.
76.Joyce E.J.,1976, “Expert Judgment in Audit Program Planning”, journal of AccountingResearch, pp. 29-60.
77.Kaplan R.S,1983, “Measuring Manufacturing Performance: A New Challenge f or ManagerialAccounting 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 AccountingResearch, 367-387.
80.Albrecht, W. S.,Lookabill L. L., McKeown, J.C., 1977, “The
Time-Series Properties of AnnualEarnings”, 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 ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-829.
83.Penman S.H,1980, “An Empirical Investment of the V oluntary Disclosure of CorporateEarnings Forecasts of Earnings”, Journal of Accounting Research, 132-160.
84.Simunic D.,1980, “The Pricing of Audit Services: Theory and Evidence”, Journal ofAccounting Research, 161-190.
85.Waller W. S.,Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-408.
86.DyckmanT.R,Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanie s: A Study of Information Effects”, Journal of Accounting andEconomics, 45-75.
87.Holthausen R.W.,Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an Intertemporal
Multi-Asset Market”, journal ofAccounting Research, Spring, pp.82-106.
88.Hopwood A. G.,1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society, No. 1, pp. 3-14.
89.Leftwich R.W,1983, “Accounting Informati on in Private Markets: Evidence from Private LendingAgreements”. 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”, Journalof Accounting Research, spring, 71-83.
92.Brownell P.,1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipation, and Organizational Effectiveness”, journal of AccountingResearch, Spring, pp. 12-27.
93. Dhaliwal D.S,Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control on theChoice of Accounting and Economics”, 41-53.
94.Hopwood A.G.,1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, jour nal 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”, journalof Accounting & Economics, June, pp. 119-142.
98.Kinney W.R. Jr.,1986, “Audit Technology and Preference for Aud iting Standards”, Journal ofAccounting and Economics, 73-89.
99.Titman S.,Trueman B., 1986, “Information Quality and the V aluation of New Issues”,journal of Accounting& Economics, pp. 159-172.
100.Wilson G.P.,1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal ofAccounting Research, 165-203.
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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
【12】陈建煌.现金流量的经验性评估—来自沪深股市的实证证 据【D】.厦门大学博士学位论文，2000 【13】晏静.现金流量信息功能研究：理论分析与实证【M】.广州：暨南大学出版社，2004.7 【14】陆晓雯.中小企业板块会计盈余与现金流量信息含量的实 证研究【D】.浙江大学硕士学位论文，2008.4 【15】张友棠.财务预警系统管理研究[M].北京：中国人民大学 出版社，2004.3 【16】刘庆华.基于现金流量的企业财务预警系统研究【D】.西 南财经大学博士学位论文，2006.4 【17】刘格辉.基于现金流的财务风险预警研【D】.湖南大学MPAcc学位论文，2007.10 【18】张传明，陈俊.报表收益与现金流量的决策有用性研究【J】.经济问题探索，2007.7 【19】曹建新，王春丽.自由现金流量与盈利质量的关系研究【J】.粤港澳市场与价格，2008.6 【20】李延喜.基于动态现金流量的企业价值评估模型研究【D】.大连理工大学博士学位论文，2002.12 【21】史冬元.基于现金流量的企业业绩评价体系研究【J】.宁 波职业技术学院学报，2008.6 【22】朱荣恩编著.资信评级【M】.上海：上海财经大学出版社，2006.9 1.黄杰，“美国效绩审计的发展与思考”，《审计研究》，2011年4月。 2.刘奋强、李大为，“现代企业管理中的经济效益审计”，《中国内部审计》，2009年1月。
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
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.
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.
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.
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,
（20）：78-79. [5]钟燕，唐金玉。浅谈中职班级的特色管理--寓企业财务哲学于班级管理中[J].现代职业教育，2021,（20）：174-175. [6]谢小春。高职应用型管理会计人才培养探讨[J].现代职业教育，2021,（22）：68-69. [7]郭建立。浅议会计职业技术教育课程改革[J].现代职业教育，2021,（22）：76. [8]严水荷。基于供给侧改革的中高职衔接人才培养模式探索--以中高职会计专业为例[J].现代职业教育，2021,（23）：28-30. [9]张巧英。论如何实现中职学校财务会计和预算管理结合[J].现代职业教育，2021,（23）：154. [10]张燕。大数据时代下高职财务管理专业人才培养模式建设研究[J].现代职业教育，2021,（24）：31. [11]方乐。地市电大“双师型”教师成长途径探析[J].现代职业教育，2021,（22）：160-161. [12]徐筱朦。浅析数学在经济学中的作用[J].中华少年，2021,（34）：121. [13]杨健文。管理会计视角下高职会计专业校内实训基地建设探析[J].现代职业教育，2021,（25）：236. [14]李乐言。关于新常态下中国经济转型与产业调整研究[J].散文百家（新语文活页），2021,（12）：236. [15]何志明。基于DEA的高职专业建设绩效评价研究--以广西经贸职业技术学院为例[J].广西教育，2021,（39）：83-84. [16]何雪锋张鑫。“阿米巴”模式的管理会计体系[N].财会信报，2021-09-04（B07）。[17]何雪锋张鑫。管理会计：供给侧改革的新助手[N].财会信报，2021-09-11（B07）。[18]高思源。经
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。
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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