成本会计 外文翻译 外文文献 英文文献 中小企业环境成本会计的实施

成本管理外文文献China＇s Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China＇s traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of China＇s Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China＇s Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other＇s interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management. (B) Cost Management obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇s Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 57% of the enterprises use varieties of France, 48% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 2% of China＇s enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer＇s personality. Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. (C) the cost Information, a serious distortion of In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons: First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products. Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-addedtax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakes Cost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measures Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management: (A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion. 2, establish the concept of cost-effectiveness, cost forecasting anddecision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise＇s overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management. 3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise＇s largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people＇s intellectual factors, train and develop people＇s ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone＇s sense of responsibility and willing to devote themselves masters of the spiritual power. (C) the introduction of advanced Cost Management - activity-based costing and cost-planning method Since the cost of the early 20th century inception, he has appeared ＇standard cost＇, ＇budget control＇, ＇difference＇, ＇cost-of-state analysis＇, ＇variable cost method＇, ＇volume-profit analysis＇, ＇responsibility accounting＇, etc. a series of traditional cost accounting methods. However, in today＇s increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based Costing Activity-Based Costing is based on ＇cost driver＇ as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional ＇products＇ move to ＇work＇ on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business ＇operational procedures＇fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting fromthe enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous＇s ＇workflow＇, the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage. 2, cost planning method The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost=expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the ＇Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...＇, and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market. (Iv) computer technology in Enterprise Cost Management At present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives. (E) to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit,the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition. 中国企业成本管理的现状分析与对策摘要随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。

IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integrationof this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs intocontext allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and AcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flowsand so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。

中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。

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成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。

那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。

如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。

一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。

2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。

作为企业效率的重要工作，每一个企业都要深化改革。

首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。

3，然而，产品的质量和产品的成本有着非常密切的关系。

在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。

外文文献翻译原文及译文(本文档归max118 网hh2018 所有，仅供下载使用)中文标题：印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据文献出处：The IUP Journal of Accounting Research & Audit Practices, Vol. 15, No. 1, 2016译文字数：3900 多字原文Factors Influencing Environmental Accounting and Disclosure Practices in India: Empirical Evidence from NIFTY CompaniesB Omnamasivaya* and M S V PrasadThe study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.IntroductionClimate change is one of the greatest challenges that the world is facing today. Climate change is the variation in the global climate over time. The climate change creates manifold problems like global warming, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and all kinds of pollution. Human influence on the nature is one of the major causes of such problems. Indiscriminate use of resourcesand undue influence on nature in the name of development can be identified as the prime causes of climate change. As a result, in the last few decades, the adverse effect of environmental pollution on economic development has become a public concern all over the world (Goswami, 2014).The state of world‘s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performance of organizations. Globally, corporations are expected to include environmental concerns in business operations and interaction with stakeholders. As a result, firms can no longer ignore the problems of the society in which they operate. This has thus instituted a social contract between organizations and the environment, thereby making environmental responsibility a corporate dictate (Olayinka and Oluwamayowa, 2014).Every business has responsibility to use the resources at judiciously. Every enterprise needs to behave like a good corporate citizen, and the corporate behavior is judged by its actions related to the community, the steps taken to protect the environment or pollution control. In the context of the Indian corporate sector, companies are not performing as good citizens. Due to this reason many laws have been laid down by the government for making the companies good corporate citizens and fulfill their social responsibility (Chauhan, 2005).In India, the economic reforms initiated in the 1990s have unwittingly contributed to a rise in environmental problems. The awareness level of stakeholders and public regarding the environmental issues has increased the pressure on companies to disclose environmental information. As a result, the companies have started disclosing the environmental information in annual reports and sustainability reports to satisfy all their stakeholders.The Indian government has taken several steps to protect the environment. It has set up the Ministry of Environment, Forest and Climate Change (MoEFCC) with the aim to coordinate, among the states and the various ministries, the issues relating to environmental protection and antipollution measures. Necessary legislation has also been passed. In India, Central Pollution Control Board (CPCB) and State Pollution Control Board (SPCB) were established under the Water Act. The CPCB has identified 17 categories of industries which are highly polluting (Joshi et al., 2011).In India, specific environmental accounting rules or environmental disclosure guidelines for communication to different stakeholder groups are not available for Indian companies. There is no mandatory requirement for quantitative disclosure of (financial) environmental information in annual reports either under the Companies Act or as per the Indian Accounting Standards. Furthermore there are 23 stockexchanges in India which are controlled by the Securities Exchange Board of India (SEBI) Act, 1992. Each of these stock exchanges has different listing requirement for Indian companies to disclose environmental information. Therefore, any environmental disclosure by Indian companies is purely voluntary (Makori and Jagongo, 2013). Against this backdrop, the present study examines the factors determining the level of environmental disclosure information in India.Legitimacy TheoryIn order to explain the reasons for environmental disclosure, we use legitimacy theory. There are many theories which explain the various reasons for social and environmental accounting disclosures, but legitimacy theory is the most suitable theory to explain the environmental disclosure. Organizations cannot survive without meeting the societal expectations. The society expects that the organizations should be proactive in protecting the environment and minimizing the environmental hazards. In case organizations fail to meet the societal expectations, there is a severe threat to their existence. Nowadays Indian companies are legitimizing because of the awareness about environmental disclosure practices in the society. Therefore, Indian companies are taking several steps to protect the environment and are disclosing the relevant environmental information in their annual reports and company websites.Legitimacy relates to the environmental issues which are disclosedin the companies’ annual reports. This indicates the management concerns towards the community. Therefore, the management of different companies or managers have different ideas or thoughts about what the society expects and managers will adapt different strategies to show the society that the organization is meeting the expectations of the community (Zain, 2006).The theory of legitimacy is based on two fundamental ideas: companies need to legitimize their activities, and the process of legitimacy that confers benefits to businesses. Thus, the first element is compatible with the idea that environmental disclosure is related to the social pressure. In this context, the need for legitimacy is not the same for all companies due to the degree of social pressure the company is exposed to, and the level of response to this pressure. There are a number of factors which determine the degree of social pressure on companies and their responses to the pressure. These factors are potential determinants of corporate social disclosure. The second component is based on the idea that companies can expect to benefit by a legitimate behavior based on the social responsibility activity. In addition to that, the legitimacy theory provides a comprehensive framework to explain both the determinants and consequences of social disclosure (Mohamed et al., 2014).Literature ReviewKokubu et al. (2001) examined the annual reports of 1,203 companies to investigate the determinants of environmental disclosure. Environmental disclosure was measured by using an environmental disclosure index and the six independent variables used in the study were company size, financial performance, strength of consumer relations, dependence on debt, dependence on the capital market and type of industry. The study found that company size and industry type influence environmental disclosure.Elijido-Ten (2004) conducted a study on the determinants of environmental disclosures by using 40 Malaysian companies by applying stakeholder theory. The environmental disclosure was measured by using an environmental disclosure index. The study used three determinants: stakeholder power, strategic posture and economic performance. The study found that both top management and government power were the determinants of environmental disclosure, and it was also found that there was no relationship between economic performance and environmental disclosure.Yuen et al. (2009) examined 200 companies to investigate the relationship between firm characteristics and voluntary disclosure. Voluntary disclosure practices were measured by using a disclosure index and the independent variables used in the study were concentration of ownership, ownership by state, individual ownership, firm size, leverage,profitability and type of industry. The study found that individual ownership, audit committee, firm size, and leverage positively related to voluntary disclosure.Galani et al. (2011) examined the relationship between environmental disclosure and firm size by using 100 Greek companies. Environmental disclosure was measured by using environmental disclosure index and the independent variables tested in the study were profitability, size and listing status. The study found that there was a positive significant relationship between environmental disclosure and size of the firm and it was also found that there was no relationship between environmental disclosure and profitability listing requirements.Joshi et al. (2011) analyzed as ma ny as 45 Indian companies’ annual reports to investigate the factors influencing environmental disclosure. The environmental disclosure was measured using environmental disclosure index and the independent variables used in the study were profitability, size, accounting firm, industry, foreign operations, age, ownership and financial leverage. The study found that size and industry were significant determinants for environmental disclosure.Rouf (2011) examined the relationship between firm-specific characteristics and Corporate Social Responsibility Disclosure (CSRD) by taking 176 Bangladesh companies. CSRD was measured by using the CSRD index and the variables in the study were independent directorsand firm size. The study found that there was a positive relationship between CSRD and independent directors and firm size did not affect CSRD.Abdo and Al-Drugi (2012) studied whether any company characteristics influenced environmental disclosures by using 43 Libyan oil and gas companies. Environmental disclosures were measured using content analysis through word count and four characteristics were selected: company’s size, privatization, age, and nationality. The study found that there was a positive association between environmental disclosure and company’s size, company’s privatization, and company’s nationality; and it was also found that the age of the company was significant and negatively related to the level of environmental disclosure.Oba and Fodio (2012) examined the relationship between board characteristics and quality of environmental disclosure by taking 21 companies in Nigeria. Environmental disclosure was measured by using an environmental disclosure index and the independent variables used in the study were board size, foreign directors, gender mix, and board independence. The study found that there was no relationship between board size and environmental disclosure.Suttipun and Stanton (2012) conducted a study on the determinants of environmental disclosure by using 75 Thai companies. The environmental disclosure was measured by word count and the fiveindependent variables used in the study were size of the company, type of industry, ownership status, profitability and country of origin of the company. The study found that there was a positive relationship between environmental disclosure and size of the company.Development of HypothesesCorporate SizeMany of the researchers found a positive relationship between environmental disclosure and size, and many studies supported that large- sized firms disclose more on environment (e.g., Kokubu et al. 2001; Joshi et al., 2011; Suttipun and Stanton, 2012; Makori and Jagongo, 2013; Akbaş , 2014; and Sulaimana et al., 2014).There is a contrast between small enterprises and large enterprises. Large companies require more funds and for that they raise funds through external sources. For attracting the investors and to reduce the agency cost, large companies disclose more information and therefore get public support (Joshi et al., 2011).ProfitabilityThe profitability of a firm is an important factor in determining the environmental disclosure practices. As for whether environmental issues are important or not, it is argued that when the profit is low, the importance of environmental issues is low (Joshi et al., 2011). Many studies have reported that there is a positive relationship betweenprofitability and environmental disclosure (e.g., Nurhayati et al., 2015). A very few studies did not support that (e.g., Galani et al. 2011; Rouf, 2011; Akbaş , 2014; and Sulaimana et al., 2014).Many studies have used the profitability ratios like Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Net Profit Margin and Dividend Per Share (DPS) to measure the firm profitability. This study uses ROE to measure profitability.Financial LeverageThe agency theory states that with the increase of debt proportion in capital structure, the greater is likely to be the conflict of interest between shareholders, creditors and managers; and the higher the agency cost, the greater is the incentive for managers to disclose more information. From the perspective of social and environmental responsibilities, companies with higher financial leverage are willing to disclose more environmental information to maintain good relationship with stakeholders (Joshi et al., 2011).Many studies have supported the association between financial leverage and environmental disclosure (Joshi et al., 2011; and Sulaimana et al., 2014). They reported that financial leverage has no impact on the disclosure level in India. Kokubu et al. (2001) stated that debt did not significantly influence the corporate environmental reports in Japan. However, this study uses debt-equity ratio for measuring financialleverage.Industry TypeMany studies have examined whether the industry influences the disclosure of environmental information, and many studies have supported strongly that environmental-sensitive companies disclose more environmental information than non-environmental-sensitive companies. Joshi et al. (2011) stated that environmental-sensitive companies in India are likely to disclose more environmental protection information than others. Akbaş (2014) reported that t here is a significant positive relationship between industry membership and the extent of environmental disclosure.ConclusionThe study examined the factors influencing EADI by taking a sample of 50 companies listed on NSE. The environmental accounting disclosure is measured by EADI, and the independent variables used in the study are corporate size, age, profitability, financial leverage, legal ownership, industry and foreign operations. The relationship is tested using multiple regression analysis. The R2 under the model is 0.6033, which indicates that the model is capable of explaining 60.33% of variability in the disclosure of environmental information in the sample companies. The adjusted R2 indicates that 53.72% of variation in the dependent variable is explained by the variations in the independentvariables. The results of multiple regression reveal that there is a positive relationship between EADI and profitability, financial leverage, industry type, and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.Limitations: The main limitation of the study is that the data was selected only for one year. The sample size was also limited. Another limitation of the study is that there are many variables which may influence environmental disclosure like board of directors, CEO’s role, audit firm size, etc., but we have selected very few variables.Future Scope: There is huge scope for further research on environmental accounting disclosure in the Indian context, as there is less amount of research on this subject. Further research can focus on the relationship between environmental accounting disclosure practices and financial performance of the companies.译文印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据B Omnamasivaya，M S V Prasad该研究通过从国家证券交易所（NSE）获取NIFTY 50 公司的样本来分析环境披露信息水平的影响因素。

【财务会计管理】企业环境成本会计外文翻译xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentvIMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two maingroups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both –monetary as well as physical units –but does not focus on environmental impact as such. T o arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann,1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number ofemployees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great backgroundknowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on thecurrent corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. T o ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with aconventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. T o achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications andchanges in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。

成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，〃8 Catherine Stenzel，Joe of Cost Management M〃The Financial Aspects of Corporate Governance Gee London..2003〃9 David W〃Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance GeeCo.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.616 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8.1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

中小企业会计准则的应用外文文献翻译(含：英文原文及中文译文)文献出处：Nerudova D, Bohusova H. The application of an accounting standard for SMEs[J]. International Journal of Liability & Scientific Enquiry, 2009, 2(2):233-246.英文原文The application of an accounting standard for SMEsDanuse Nerudova and Hana BohusovaAbstractSmall and medium-sized companies have a very important position in the European Union (EU) economy, mainly in the area of employment. Their activities in the internal market are limited by a great deal of obstacles. The most important obstacles are the different national accounting and tax systems. At present, it is obvious that a certain degree of accounting and tax harmonization has to take place. International Financial Reporting Standards (IFRS) for Small- and Medium-sized Enterprises (SMEs) is designed to apply to the general-purpose harmonized financial statements of all profit-oriented SMEs. General-purpose financial statements are directed toward the common information needs (an entity’s financial position, performance, cash flow) of a wide range of users (shareholders, creditors,employees). Determining taxable income requires special-purpose financial statements designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdictions in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income. Keywords: small- and medium-sized enterprises; SMEs; taxable income; International Financial Reporting Standards; IFRS; cash flow; tax; accounting.1 IntroductionSmall- and Medium-sized Enterprises (SMEs) comprise a substantial part of thecompanies operating in the European Union (EU) member states. Based on the latest statistics, there are 25 million SMEsoperating in 27 member states, which represent 234 D. Nerudováand H. Bohušov á99% of all business. These companies create more than 100 million jobs in the EU (Eurostat, 2003). In some industry sectors, such as textiles or construction, they even create more than 75% of the jobs. SMEs are considered the key factor of economic growth and employment in the EU. Therefore, they have received a great deal of attention in the EU in the last ten years. The structure of the EU 25 businesseconomy by the number of persons employed is shown in Table.There are 988 787 SMEs (with less than 250 employees), which represent 99.81% of all the enterprises operating in the Czech market (Czech Statistical Office, 2003). SMEs employ 1 961 000 people, which represent a 62.21% share of the total employment in the Czech Republic. The share is even 80% higher than the other sectors of the national economy –agriculture 85% and restaurant services 89.34%. For this reason, SMEs also play a very important role in the Czech Republic not only in the area of employment, but also in the economy as a whole.The increase in the importance of SMEs in the EU economy has propelled the European Commission to commission several studies, such as COM (2001)582 final and COM (2005)532 final in this area. These studies have dealt with the SMEs’position in the internal market and have identified the obstacles which these types of enterprises face while operating in the internal market. The existence of obstacles mainly in the form of 25 different accounting and tax systems, which generate disproportionate high compliance costs for SMEs (in comparison with large enterprises), is the reason why SMEs are less involved in cross-border activities and operate less in the internal market in comparison with large enterprises. The studies have revealed that SMEs operate mainly in the domestic (national) markets. It seems that in today’s globalised world, a higher involvement of SMEs in cross-borderactivities and its higher operation on the internal market could bring an increase in their competitiveness and performance, which would remarkably influence the economy and growth of the EU as a whole.The aims of the paper are to evaluate the Exposure Draft (ED) of International Financial Reporting Standards (IFRS) for SMEs and design some modifications of SME financial reporting harmonization. The theoretical background of the paper presents the objectives of SME financial reporting harmonization and the efforts of the European Commission to harmonies the area of corporate taxation and introduce the recommended taxation models of EU companies. This paper contains a research on the implementation used in harmonising SME financial reporting. The full IFRS is transformed for SMEs by the simplification of some standards and by the omission of irrelevant standards. Finally, the paper summarises the results of the research and suggests alternative solutions.2 The characteristics of SMEsThe application of an accounting standard for SMEs 235 At present, various definitions which have been developed for application in different countries can be found. The criteria often used for classifying enterprises are turnover, the number of employees, capital base, profits, etc. Whether an enterprise appears to be large, medium or small differs widely across the countries and depends on their degree of development and the generalscale of economic activity.1 According to the Organization for Economic Cooperation and Development (OECD) (2005), the characteristics of SMEs reflect not only economic, but also the cultural and social dimensions of a country. The paper uses the definition of SMEs which has been introduced in the EU by the adoption of the Commission There is at present relatively little cross-country experience with generalised approaches to SMEs’taxation and accounting. On the other hand, there are available literature on the challenges faced in designing tax regimes for SMEs. Different accounting and tax systems which trigger high compliance costs represent the barrier for SMEs wishing to take part in cross-border activities in the EU.The efforts to unify the accounting systems of the EU member states are connected with the establishment of the European Economic Community (EEC) –the harmonisation of accounting and taxes is confirmed in the Treaty of Rome signed in 1957. The aim was to coordinate the protective rules of companies not only in the interest of shareholders and third parties (creditors, employees), but also in the interest of equal competitive conditions and equal business relations in the member states.The first harmonisation efforts in the area of accounting were accomplished by the adoption of directives (Fourth Directive No. 78/660/EEC, Seventh Directive No. 83/349/EEC and Eighth Directive No.84/253/EEC). They create the code of EU accounting legislation and represent the basic harmonisation tool of the European Commission. These directives comprise elements from the continental legal system typified by Germany or France, as well as the elements from the Anglo-Saxon system. Both approaches differ mainly in the area of financial statements’arrangements.The most important directive in the area of accounting is represented by the fourth directive, which concerns the financial statements of large and medium-sized capital companies. The directive reflects the compromises between the continental and Anglo-Saxon approaches –the structure and form of financial statements are variable and its final form is left to national competence.Since the 1970s, the International Accounting Standards Committee (IASC) has played a very important role in the area of accounting harmonisation. The IASC was followed in 2001 by the International Accounting Standards Board (IASB), which was asked to create unified International Accounting Standards (IAS) and later, the IFRS.The efforts to harmonise taxation systems for SMEs within the EU have started mainly in 2001, when the European Commission introduced the green paper which surveyed the tax obstacles for the companies in the internal market. Until that time, the European Commission was always trying to harmonise or coordinate the system of direct taxation in generalwithout any special emphasis on SMEs. After the publication of the abovementioned study in 2001, the European Commission suggested four possible models of corporate tax harmonisation.2 One of them –Home State Taxation (HST) –was aimed at SMEs. Under that system, the companies will use for the taxation of their European activities the rules which are valid in the country where the company has a seat or headquarters. HST is voluntary –companies could opt to use domestic taxation rules or not.The model does not represent harmonisation, for under this system, 27 different national taxation systems, would still exist. The application of the model could also increase tax competition in order to attract the companies that would tax their profits from the European activities in the country. The European Commission has prepared the pilot project, under which the model should be tested for five years in selected countries. However, no member state applied to participate; therefore, the Commission turned its attention to a second model –the Common Consolidated Corporate Tax Base (CCCTB). At present, the CCCTB represents the priority of the European Commission –the draft of the CCCTB directive should be finished by the end of 2008. The problem is that the model is mainly aimed at large companies and will probably not be reachable for SMEs (for details, see Nerudová, 2007).At present, the directives connected with accounting are undergoingthe revision. The aims are to adopt the directives to the requirements connected with the internalisation of the business environment and harmonise the directives with IFRS. In 2003, Directive No. 2003/51/EC was adopted, which enables the member states which do not apply IAS/IFRS on all companies to use the similar financial reporting systems.The situation in the area of accounting harmonisation is solved for large companies listed on the world stock markets. SMEs have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers and the government in their country, but they could be difficult to understand for creditors, suppliers and those in other countries.The financial statements of SMEs that are comparable from one country to the next are needed for the following reasons. Firstly, financial institutions make loans across borders and operate on a multinational level. Secondly, vendors want to evaluate the financial health of buzzers in other countries before they sell goods or services on credit. Credit rating agencies try to develop ratings uniformly across borders. Furthermore, many SMEs have overseas suppliers and use a supplier’s financial statement to assess the prospects of a viable long-term business relationship. V enture capital firms also provide funding to SMEs across borders.Many SMEs have external investors who are not involved in the day-to-day management of the entity. Global accounting standards for general-purpose financial statements and the resulting comparability are especially important when those external investors are located in a different jurisdiction from the entity and when they have interests in other SMEs. Moreover, global standards also improve the consistency in audit quality and facilitate education and training. On the other hand, good accounting and more disclosures add to SMEs’burdens rather than reduce them; SMEs are also often concerned about the competitive harmfulness of greater transparency.The benefit of global financial reporting standards is not limited to enterprises whose securities are traded in public capital markets. SMEs –and those who use their financial statements –can benefit from a common set of accounting standards different from full IFRS. Users may have less interest in some information in general-purpose financial statements prepared in accordance with full IFRS than the users of financial statements of publicly traded entities (users of the financial statements of SMEs may have greater interest in short-term cash flows, liquidity, balance sheet strength and interest coverage or they may need some information that is not ordinarily presented in the financial statement of publicly traded companies).The differences between full IFRS and IFRS for SMEs must bedetermined on the basis of users’needs and cost-benefit analyses as quotes (Bohušová, 2007). There can be found different attitudes to the introduction of standards for SMEs in accounting theory. As stated by Březinová(2004), it is very important to consider who the users of financial statements are while making the decision about the application of accounting standards for SMEs. Also, V eerle (2005) and Street and Larson (2004) were in opposition to SMEs’accounting harmonisation based on full IFRS, which is applied in Malta, Cyprus or Croatia (mainly because of the different needs of users of the information from the financial statements). With quotes (Březinová, 2004), the basic problem is the approaches to the valuation methods used by IFRS for companies which are not the subjects of public interest. The philosophy of IFRS is primarily to provide the information for financial investors and supervising institutions while the standards for SMEs (which are not the subjects of public interest) should reflect the needs of different accounting information users (owners, managers, state, tax authorities, insurance companies, creditors, etc.). On the contrary, Haller (2002) asked whether the size of the enterprise is the reason for the application of different methodical approaches to financial statements. Furthermore, Oberreiter (2005) expressed doubt about the harmonisation of the standards for SMEs mainly because of its local character. According to the author, SMEs lack the ambition to become large or listed companies.He suggested different approaches to the individual SMEs.3 BackgroundSince 2004, the IASB has been working on a project to develop accounting standards suitable for enterprises that are not obliged to prepare financial statements in accordance with IAS/IFRS. In June 2004, the discussion paper Preliminary Views on Accounting Standards for SMEs was published. The responses (120 responses) to the discussion paper showed a clear demand for an IFRS for SMEs and the preference to adopt the IFRS for SMEs rather than locally or regionally developed standards. Based on the responses to the discussion paper, the enterprises which should prepare their financial statements in accordance with IFRS for SMEs were defined. They were defined by the IASB as enterprises that either do not have public accountability or publish general-purpose financial statements for external users.The IASB definition of SMEs does not include quantified size criteria for determining what a small or medium-sized entity is because those standards could be used in over 100 countries (from the reasons already mentioned). It is not feasible to develop a quantified test that would be applicable and long-lasting in all of those countries. In deciding which entities should be required or permitted to use the IFRS for SMEs, jurisdiction may prescribe the quantified size criteria in a particular country. Despite this fact, the IASB approach focuses on ‘the typicalSME’with about 50 employees. It is a quantified size test for defining SMEs, but rather, for helping it decide the kind of transactions, events and conditions that should be explicitly addressed in the IFRS for SMEs.中文译文中小企业会计准则的应用Danuse Nerudova和Hana Bohusova摘要中小企业在欧盟经济中占有非常重要的地位，主要集中在就业领域。

The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。

文献信息：文献标题：Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives（马来西亚中小企业的优势和劣势：财务管理视角）国外作者：Norasikin Salikin，Norailis Ab Wahab，Izlawanie Muhammad 文献出处：《Procedia - Social and Behavioral Sciences》,2014, 129:334-340字数统计：英文1918单词，10677字符；中文3291汉字外文文献：Strengths and Weaknesses among Malaysian SMEs:Financial Management PerspectivesAbstract In Malaysia, 97.3% of business establishments are comprised of small and medium enterprises (SMEs) which account for about 52.7% of total employment that is generated in the country. Malaysian government through the Ministry of International Trade and Industry (MITI) and its agencies works hard on assisting SMEs through various activities to promote exposures on prudent financial management. This paper aims to identify the financial strengths and weaknesses face by SMEs in helping those entities to plan appropriate financial management programme. Semi- structured interviews were conducted among thirty five SMEs that are willing to participate voluntarily. This study found that capital is the key elements in both strengths and weakness among SMEs. Running the business without any external capital (loan) reducing the financial risk of the business. It will be easier for the managers to make business decisions without any constraint as there is no limitation set by fund provider. The study also revealed capital insufficiency is the crucial problems among SMEs which might due to the difficulties to obtain external fund. Although the results should be taken with caution, nevertheless financialmanagement is vital in order to face new business challenges as well as for the survival of the business in the future.Keywords: Small Medium Enterprises; SMEs; Financial Management1.IntroductionSmall and medium enterprises (SMEs) play important roles in Malaysian economy. Report of Malaysia Economic Census 2011 showed that there were 645,136 SMEs operating in Malaysia, representing 97.3 per cent of total business establishments. Furthermore, SMEs employed about 3.7 million out of a total of 7.0 million workers amounting 52.7 per cent of total employment in the country. With a total share of gross output reached 28.5 per cent in year 2011 as compared to only22.2 per cent in year 2000 it shows that the roles are getting significant.A considerable amount of literature has been published on the management issues of SMEs. On the other hand only few studies were focusing on the financial management, especially in developing countries although it has been known that, financial management plays crucial function in business management. Report on case study conducted by Bank Negara Malaysia (2003) on SMEs, suggested that one of the key elements SMEs should adopt to survive for a long term, in a global environment is prudent financial management. It will ensure that all the available business resources are used efficiently and effectively to provide optimum return (SME Corporation Malaysia, 2011).The aim of this paper is to identify the strengths and weaknesses face by Malaysian SMEs in term of financial management.2.SMEs Definition in MalaysiaThere is no solid meaning of SMEs as different countries are using different definition due to several demographic factors and characteristics including size, location, structure, age, number of employees, sales volume, ownership through innovation and technology (Zeinalnezhad et. al, 2011). Based on employees number and total turnover, Malaysia adopts slightly similar definition as being use by UnitedKingdom, United States of America, Japan, China and Korea (Norailis, 2013).Previously Malaysian SMEs were defined as firms with sales turnover not exceeding RM25 million or employment not exceeding 150 workers for manufacturing and sales turnover not exceeding RM5 million or employment not exceeding 50 workers for services and other sectors. As the economy has change and the business trends are moving abroad. On 11th July 2013, Malaysian Prime Minister Datuk Seri Najib Tun Razak announced the new criteria of SMEs which will be effective on 1st January 2014. Table 1 shows the new classification of SMEs.The new definition is more comprehensive, covering all sectors of the economy including construction, as well as mining and quarrying sectors. It is expected to result in more firms being classified as SMEs to 98.5 per cent (currently: 97.3 per cent), particularly from the services sector to facilitate the country’s transformation to a high income nation through the initiatives under the SME Masterplan. In year 2013, a total of 155 programmes have been planned for the implementation with a financial commitment of RM18.4 billion, expecting to benefit 467,838 SMEs.With all the facilities provided by the government, SMEs should grab these opportunities to expand the businesses. However, the managers need to be equipped with latest knowledge and management skills to successfully manage their businesses in current business environment and stiff competition (Mohd. Amy Azhar, Harizal, & Hoe, 2010). In view of the fact that many entrepreneurs in Malaysia manage their business themselves without formal education background it lead to various management problems (Mohd Amy Azhar et al., 2010). One of the most common problems face by SMEs is financial management problem (Hashim & Wafa, 2002).3.Financial Management of SMEsFinancial management is concerning with the creation and maintenance of economic value or wealth (Titman et.al, 2011). It involves decisions to accumulate and preserve wealth of the business. Generally it covers the decision making process in several areas such as determining the source of finance and dividend policy, investment decisions and working capital management. There is no big different between managing financial functions of big businesses or small businesses except that SMEs only deal with capital budgeting and working capital decision, given that SMEs are not paying dividends (Agyei- Mensah, 2011).Comparative review on previous studies by Mohd Amy Azhar et al. (2010) suggested that financial management consist of six components; financial planning and control, financial accounting, financial analysis, management accounting, capital budgeting and working capital management. The study also highlighted that the adoption of financial management tools among Malaysian SMEs were very low. Seeing that most SMEs practicing proper financial planning and control, financial accounting and working capital management, these components were labeled as core components of financial management. Yet the other three components which were mostly neglected were labeled as supplement components of financial management.A small scale study by Agyei-Mensah (2011) concluded that the influence of fund providers and external accountants are the most dominant factors stimulate SMEs to adopt reasonable financial management. On the other hand, due to lack of internal accounting staff and high cost to hire qualified accountant, SMEs face difficulties to understand accounting record and practice sound financial management.4.MethodologySemi-structured interviews were conducted among thirty five SMEs that were willing to participate in this study. The process of data collection took almost two months, due to the process of getting responses from the SMEs that were willing to participate in the study. The interview sessions were divided into two main sections. Section A was on demographic profile of the interviewees made up of various types ofindustries. This part asked for background information, which includes type of ownership, age of business, initial capital, source of capital, time spent to manage business, number of employees and owners’ education background. The SMEs crossed the range of firm size, geographic location within Malaysia. Meanwhile, Section B focused on the financial management activities and related questions on the practices. Initially, to understand the behaviour of respondents, the data are first described using appropriate tables. Further analysis is conducted by categorizing the responses regarding strengths and weaknesses among participated SMEs and quantifying the results.5.Results and DiscussionsThere were thirty five SMEs that participated in the study and their profile as presented can be categorized as sole proprietorship, partnership and company which consisted several type of businesses as viewed in Table 2.As for age of SMEs, more than half of the participated SMEs were between 0 to 3 years (19.5%) and followed by 4 to 6 years (24.1%), 7 to 9 years (13.8%) and finally more than forty percent of the SMEs aged 10 years and above. A total of 74% were bootstrapped from their own savings or borrowing from friends and relatives for initial capital. From the total, 25.88% dared to bootstrapped for the amount less thanRM5,000; RM20,001 and above (43.5%). However, merely seven per cent had their initial capital from commercial banks and government grants where the amount was more than RM50,000. Surprisingly, nearly half (49.5%) of the business owners spent their time between 9 to 12 hours every day to manage their businesses.It is important to know the educational background of the business owners because it showed the extent of their willingness in accepting new knowledge through training, seminars and workshops. These events were managed mostly by agencies under Ministry of International Trade and Industry (MITI) such as Pocket Talks by SME Corp., Domestic Investment activities by Malaysian Investment Development Authority (MIDA) and Innovative and Creative Circle (ICC) Convention by Malaysia Productivity Corporation (MPC). The government urges the SMEs to utilize the skills and knowledge gained from these events so that they could adopt prudent financial management.5.1.Financial Strengths of SMEsThe overall response on the financial strengths of the business can be classified into several main aspects. The detail of the classification is summarise in Table 3. Of the thirty five respondents, only 28 per cent of the participants pinpointed their financial strengths. Perhaps the other 72 per cent of the participants did not have any financial strengths or unable to identify their financial strengths due to lack of knowledge or education background.The result showed 26 per cent of the responses indicated that running the business using their own capital as their main financial strength. However SMEs need to bear in mind that in order to expand their business in the future, more capital is needed. Therefore it is advisable for them to use financing facilities provided by the financial institutions or government entities in helping them to have stronger financial capabilities to run the business in more competitive world. Another 17 per cent of the responses indicate that financial stability as the financial strengths of their businesses, followed by support from government entities (11%), doing business on cash basis (11%) and other aspects as shown in.5.2.Financial Weaknesses of SMEsIn response to the financial weakness, more participants (33%) were able to identify their weakness, compared to their financial strengths (28%). 40 per cent of the responses stressed that the main aspect of financial weaknesses in running their businesses is capital insufficiency and followed by incomplete accounting record (16%). Deterioration in financial performance is listed as the third aspects, with the response rate of 13 per cent and the difficulties in obtaining loan from financial institutions and government agencies listed as the following aspects with 11 per cent response rate. A possible explanation for this might be that due to the problem in financial performance plus incomplete financial record, it might be difficult for the SMEs to obtain loan from any entities, causing them to face a problem of capitalinsufficiency to run their business efficiently. Among other responses revealed in the study as detailed in Table 4 are high operating costs and collection problems.6.ConclusionThis study outlines the financial strengths and weaknesses of Malaysian SMEs. One of the most significant findings to emerge from this study is that, capital is the most critical financial component among SMEs. Running a business without any external capital (financing) shows the business is in a good financial condition. External financing may increase the risk of bankruptcy due to inability to settle the debt within agreed period. However, as the business keep growing, it is advisable for the SMEs to inject more capital to accommodate the expansion. Hiring appropriate staff may help SMEs in overcoming the constraints in applying for external financing through the preparation of proper accounting record and practicing prudent financial management.中文译文：马来西亚中小企业的优势和劣势：财务管理视角摘要在马来西亚，97.3％的商业机构由中小型企业（SMEs）组成，占全国总就业人数的52.7%左右。

EVOLUTION OF AN ENVIRONMENTAL AUDIT PROGRAMJ. H. MadayT. L. KuusinenOctober 1991Presented at theEnvironmental Auditing Conference October 22-23, 1991Seattle, WashingtonWork supported bythe U.S. Department of Energy under Contract DE-ACO6-76RLO 1830Pacific Northwest Laboratory Richland, Washington 99352DISCLAIMERThis report was prepared as an account of work sponsored by an agency of the United States。

Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof.Evolution of an Environmental Audit ProgramJoseph H. Maday, Jr. (ASQC-CQA)Technical Group Leader - Quality Verification DepartmentandTapio KuusinenSenior Research ScientistEnvironmental Policy and Compliance GroupPacific Northwest LaboratoryRichland, Washington 99352ACKNOWLEDGEMENTThis document was prepared under the direction of the U.S. Environment Protection Agency’s (EPA) Small Business Division. There were numerous reviewers from government and private organizations. Additionally, the following provided important advice and/or reference materials:* Small Business Ombudsman, Maine Department of Environmental Protection* Tennessee Small Business Assistance Program* New Jersey Department of Environmental Protection* Massachusetts Office of Technical Assistance for Toxics Use Reduction (OTA)* Iowa Waste Reduction Center, University of Northern Iowa* Florida Small Business Assistance ProgramThe products and services included in this document were contributed for review by commercial and government sources. The project team is thankful for their timely cooperation.ABSTRACTInternational and national standards, and in some cases corporate policies require that planned and scheduled audits be performed to verify all aspects of environmental compliance and to determine effective implementation of the environmental management program. An example of this can be found in the definition of auditing as provided by U. S. Environmental Protection Agency (EPA) Policy Statement on Environmental Auditing. It defines environmental auditing as follows:"Environmental auditing is a systematic, documented, periodic and objective reviewby regulated entities of facility operations and practices related to meetingenvironmental requirements. Audits can be designed to accomplish any or all ofthe following: verify compliance with environmental requirements, evaluate theeffectiveness of environmental management systems already in place, or assess risksfrom regulated and unregulated materials and practices.Auditing serves as a quality assurance check to help improve the effectiveness ofbasic environmental management by verifying that management practices are inplace, functioning and adequate. ''Many specifications further emphasize that the audit be performed to written procedures or checklists (to provide later documentation) by personnel who do not have direct responsibility for performing the activities being audited. The results of such audits are generally required to be documented, reported to, and reviewed by, responsible management. Follow-up action will be taken where indicated. The responsible organization can then take follow-up action as needed.An effective auditing program is a useful tool for improving environmental compliance. If developed properly, the program will point out areas of weakness and areas of potential problems. An auditing program will also identify environmental compliance activities that meet or exceed expectations.At the Pacific Northwest Laboratory(PNL), Environmental Audits used to consist of nontechnical auditors auditing to findings published in General Accounting Office reports. Today's practice of deploying a composite team of technical specialists and nontechncial auditors to audit to specific environmental programmatic requirements provides, we believe, a significant improvement.国际和国家的标准, 而且在一些情形企业的政策需要那计划了的和预定的稽核是运行到查证所有的环境服从的方面和决定环境管理的有效落实计画。

本份文档包含：关于该选题的外文文献、文献综述一、外文文献Small and Medium Sized Entities Management's Perspective onPrinciples-Based Accounting Standards on Lease Accounting AbstractLease accounting is viewed as one of the top priorities for the International Financial Reporting Standards (IFRS) convergence. Small and medium sized entities are an important part of the economy, and this research investigates the management's perspective on the adoption of principles-based IFRS about lease accounting. This researcher interviewed four managers from three different small and medium sized entities, and found the management to be more concerned about their long-term business success than the change of accounting standards. Only when the entities have a loan with the bank, then the management focuses on the lease classification. The interview also suggests that the managers and business owners in the small and medium sized entities have limited knowledge and skills in accounting reporting standards. These firms outsource their accounting needs to local accountants rather than having their own in-house departments. The other aspect of focus for management of these firms is tax consequence of IFRS adoption. The research suggests other regulatory agencies, ., Internal Revenue Service, should also be involved in enhancing financial statement transparency and usefulness after the adoption of accounting standards.KeywordsInternational Financial Reporting Standards (IFRS), US General Accepted Accounting Principles (GAAP), Lease Accounting, Small and Medium Sized Entities (SME)1. IntroductionThis study examines small business managements' perspective on theconvergence of accounting standards to International Financial Reporting Standards (IFRS) from US Generally Accepted Accounting Principles (GAAP). As the world continues to migrate towards an interconnected economy, the market recognizes that it is easier to have one set of accounting rules to record economic transactions and facilitate cross-border capital flows. The Financial Accounting Standards Board (FASB) has been working closely with the International Accounting Standards Board (IASB) to improve and converge US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) in the past decade. This study analyzes US GAAP and IFRS lease accounting's impact and the management's view on such implementation.The study uses the FASB definition of small and medium sized entities (SMEs), which are entities that are not subject to public accountability and do not have financial statements filed with a securities commission . SEC) or other regulatory agencies. Most businesses conform to this definition, and the study of SMEs is important to understand the impact of IFRS on the backbone of economy.The adoption of IFRS elicits many controversial debates regarding the costs and benefits of convergence. The main concern is the potential increase in management manipulation of financial statements since less specific principles-based accounting standards allow aggressive reporting opportunities. In addition, accounting principles that rely more heavily on managements' interpretation and accountants' judgment in principles-based accounting standards could decrease the comparability among the firms. Conversely, many also argue that the current rules-based accounting model has allowed management to exploit financial accounting engineering to achieve a preferred accounting treatment.Under GAAP reporting, accounting principles are clearly set into rules. Management and auditors are required to follow the "bright-line"definition. For example, the FASB's Statement of Financial Accounting Standards (SFAS) No. 13, Accounting for Leases, lists four explicit criteria for lease classification. SFAS No. 13 was set down to avoid individual judgment in interpreting lease accounting and to have consistent applications across the firms [1]. One can argue that entities following precise standards are easier for comparison. However, the nature of the precision rules-based accounting standards provided incentive-consistent standard interpretation and achieved preferred accounting treatments [2]. In this case, firms were able to structure lease terms to prevent capitalization, which removed the lease liabilities from their balance sheets and improved their overall financial position [3]. Aggressive utilization of this method can be classified as "financial engineering" in the rules-based regime and manipulation of financial statements. Regulators and the overall market generally recognize that the classification of operating leases is one of the common forms of off-balance sheet financing for the lessee. The asset and liability are not recorded, so the lessee only needs to report the rental expense under the current GAAP standard. An operating lease does not impact any critical financial ratios, so it is a preferred classification for the firms that must report and operate under debt covenant restrictions. With all the above reasoning, the classification of the lease is an important topic for academic investigation.If a hypothetical lease were constructed precisely according to the SFAS No. 13 standard that does not fall under capital lease, the auditors would have no room to disagree. Auditors are generally reluctant to inquire for more information and use professional skepticism once the lease term fits the definition under SFAS 13. The principles-based standard classifies a capital lease as "(lease that) transfers substantially all the risks and rewards incidental to the ownership" (IAS 17). The auditors' judgmentis much more significant under IFRS since they would need to identify the circumstances and threshold that transfers "substantially" all the risks and rewards. Without a holistic understanding of the economic substance and good judgment, the auditors could not classify the lease to correctly reflect the economic reality. The adoption of IFRS is deemed to facilitate the reduction of asymmetric information in the market. As Daske et al. point out, the benefit of transparency and reduction of information asymmetry results in market liquidity and lower cost of capital [4]. This paper contributes to the literature by complimenting the understanding of the cost and benefits of IFRS from SMEs managements' perspective. Extensive studies show that implementation and audit fees would increase substantially at the public companies [5], but little is known regarding the SME managements' strategy to tackle the adoption of the accounting standards and the associated fees. Second, most SMEs are family-owned businesses, so the principle-agent model conflict is not as prevalent as it would be in public companies. SME's are generally more focused on survival in the long-term and passing down the business to heirs. Accounting standards and financial are lower on the priority list and management generally relies on external accountants to provide expertise [6]. This paper explores the field of self-managed businesses in IFRS adoption.The remainder of the paper is constructed as follows. Section II provides literature review and hypotheses development. Section III describes the interview questions and management response. Section IV provides the conclusion, implication, and suggestions for future research.2. Literature Review and Hypotheses DevelopmentThe proposed convergence of International Financial Reporting Standards (IFRS) has initiated numerous academic and policy debates. Opponents of IFRS argue that the less specific standards decrease the inter-firmcomparability and provide opportunities for financial statement manipulation. The switch to more principles-based IFRS might provide aggressive accounting reporting opportunities to some management teams since they can interpret the accounting rules with less precise standards [7]. However, studies show that with a strong audit committee and independent external auditor, principles-based standards not only helps to allay the comparability issue across-firms, but they also produce more meaningful economic and financial information [8] [9]. Compared to rules-based standards, principles-based standards generate higher quality financial statements that reduce earnings management, are related to more timely loss recognition and leads to more value relevant accounting measures. This suggests that principles based standards leads to less information asymmetry and aids investors in making informed and unbiased judgments [10] [11]. This results in positive abnormal return and reduction in the cost of capital [12]. Furthermore, Psaros and Trotman [13] found that it would be easier for foreign investment if businesses were reported under IFRS. Many major capital markets . London, Hong Kong) report under IFRS, reducing information asymmetry and increasing capital flows between borders. This eventually leads to a more efficient capital allocation, allowing both investors and firms to benefit.The auditors' assessment of the business entities and their underlying economics is important to the process of interpreting accounting standards and evaluating financial information quality. The underlying economic reality is important to assess a firm since it relates to borrowing cost, stock price performance, and other contractual obligations. Some of the common earnings management used to improve the firms' perception of their economic situation includes manipulating accruals [14], and liabilities [15], and lowering goodwill write-off [16]. An operating lease is one of the methods that some management will useto minimize liabilities through financial engineering. The management's perspective is an important piece of knowledge to the puzzle of how IFRS in lease accounting is going to impact capital markets. This paper attempts to close the gap of our knowledge between the management, auditors, and regulators. Table 1 summarized the difference specification for both US GAAP and IFRS. The GAAP has very specific threshold to differentiate between operating lease and capital lease, which is subject to the criticism of financial engineering. While IFRS guideline is too general, and some people disapprove its comparison ability between different firms.The principles-based accounting standard enables management to apply accounting rules with more flexibility to reflect the economic substance of situations. On the other hand, management can also take advantage of this to report aggressively. The external auditors would potentially have more disagreement over the application of the accounting standard under a principles-based regime. The auditors have more negotiation power when the accounting issues are complex [17]. Auditors are conservative since the damage from loss of reputation is irreparable and litigation costs are onerous, leading them to favor a less aggressive reporting methodology under principles-based standards.This paper focuses on lease accounting since it is one of the important topics in the convergence of both standards. Management generally prefers to classify leases as operating leases since no lease liabilities are recorded under this designation. This improves debt covenant ratios, facilitates incremental debt capacity, and enhances the financial appearance of the firms. If, under IFRS, the auditors certify management's aggressive accounting practices without additional due diligence, the potential costs of litigation and loss of reputation are high. Auditors will therefore tend to be more conservative in their practices underprinciples-based IFRS standards than under comparable GAAP standards. Consequently, contrary to the management's preference, the auditors are more prone to classify the lease as a capital lease. However, management might disagree with the auditors' conservative attitude. In order for the management and the auditors to agree upon on the classification of the lease, the auditors need to understand the underlying economic substance. It is only after performing more substantive testing will auditors understand the substance of the transactions instead of just following numbers and ratios without further questioning. The additional work will result in better understanding of the underlying economic substance for the auditors. Thus, the classification on the financial statements would accurately reflect the "true and fair view" of the lease.Under IFRS, information disclosure is more robust, including management's assumptions and estimation. Studies show the mandated adoption of IFRS brings comparability and enhances the usefulness of accounting data and improves forecast accuracy [18]. The financial information is perceived to reflect current economic conditions and up-to-date expectations of the future and recognize news in a timely manner [19]. IFRS is substance over form, and the perceived risk is lower, resulting in a potentially lower cost of capital [11].3. Interview Questions and ResultsThe research includes four interviews from four different managers from three distinctive firms. The mangers are from retail industry, which is representative of typical small and medium size firm population. Unlike financial institutions, retail industry has a combination of capital and operating lease, which is a relatively relevant industry for this research. The gross revenue of the subject manager companies ranged from $3million to $28million, with 7 to 56 full time employees. These firms are considered typical small and medium sized entities under IFRS since the corporationsare privately owned and do not have accountability to the public. These firms do not have to file with regulatory agency to ensure the general public has access to fairly presented financial statements. The most common governmental agency for which these firms have to present financial information is the Internal Revenue Service in the form of tax returns, though this information is not disclosed to the general public.The researcher questioned the management of the subject companies on if they would change lease terms for their companies if the accounting standards were to be implemented by IFRS. Since most SMEs are familyowned, and the firms' financial statements are not typically available to external financial users other than regulatory agencies, most typically is the Internal Revenue Service, the management is generally concerned with their long-term profit. "We want our business to continue for the next 20 years, so when we make plans, we plan long term," said one of the interviewees. The same interviewees also prefer to purchase plant and machinery rather than entering into leases. One entity has capital leases on its copy machine and two vehicles and an operating lease for its administrative office space, which is minimal compared to the size of the entity. "The entity also gets a tax deduction if the corporation purchase certain qualified equipment, so I buy most of my machines whenever possible," the manager continued. The management did not intend to use operating lease to leverage financial ratio for this particular entity. Some of the typical interview questions and response are shown in Table 2. Another manager admitted that the entity preferred operating leases since the corporation has a loan with the bank subject to debt covenants. Debt to asset ratio must be less than 40%; otherwise an additional 5% interest is imposed on the loan balance. The current ratio is about 36%, and the management prefers not to increase any liabilities if possible. This manager is more concerned about the classification of a leasecompared to the manager mentioned above. When this manager was questioned about future expansion of the business, he stated his preference to construct the terms to conform to an operating lease if a purchase is not possible. The manager intended to pay off the bank loan before any major expansion of the business. The manager relied heavily on the accountant's advice on any major purchase for the business since he is very careful about the company's debt covenant. When questioned whether the change of the accounting standards is going to impact their decision on lease term, and the manager said: "We will rely on our accountants' expertise." The manager said they mainly focused on the growth of the business, but had little knowledge about accounting standards and the tax code. "The business has 12 employees, and we cannot afford to hire someone full time to manage our books. It is much cheaper for us to hire an accountant on a fee basis than to have a full time accountant or bookkeeper." The manager did not incorporate the cost of implementation of the new accounting standards change to the company's business operation, but he was more concerned about the immediate cost and benefits, such as interest rate and tax benefits.All managers are not very familiar with principles-based International Financial Reporting Standards, and they rely on the external accountants to provide expertise on the implementation of the new principles. Management is more interested in the tax benefits, such as qualified "section 179" equipment and property purchase to increase the immediate expense and reduce tax liability. Finally, management would consider the classification of the lease if the entity were subject to debt covenant. The research suggests the adoption of IFRS in lease accounting is not a major determinant for managements' consideration in business operation. Rather, they are generally more interested in potential tax liabilities since that impacts the cash flow in the foreseeable future. If FASB canincorporate IRS input for the new accounting standards, the fair presentation of financial statements can be more effective (Figure 1).4. Conclusions & ImplicationsThe research attempts to bridge the gap between the understanding between small- and medium-sized entities and the adoption of International Financial Reporting Standards. Many studies focus on the auditors' judgment, financial users reaction, and regulatory agency's cost benefit, but little is known about the management's perception. This research interviewed four managers and gained knowledge about the train of thoughts during the acquisition of plant and machinery. Most SMEs are family-owned business, and the corporations' principal-agent conflict model is at its minimal. The managers' goal is to survive and expand the firms, and pass down the business to their heir. The managers normally do not possess the accounting expertise, so they rely heavily on the accountant to assist them with financial statements and tax returns [20]. In order to improve the presentation of financial statement in accordance of IFRS, the accountants need to sharpen their skills and equip knowledge about the IFRS adoption.The managements are also interested in the tax consequences after the IFRS implementation. The current IFRS adoption does not incorporate any tax code changes. The SMES guard their cash flow carefully, one of which is tax payment. If FASB can work with IRS, the implementation of IFRS might go more smoothly. The cooperation between multiple departments would be the ideal environment to adopt, implement, and improve the convergence of accounting standards.二、文献综述我国小企业会计准则与税法的差异和协调文献综述摘要随着经济市场化的不断发展，一些小企业在世界经济中占领越来越重要的角色，发展的越来越突出。

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 Accountingby Joy E. HechtInterest 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 operated 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 tocapture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation affects the value of livestock.The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including non marketed goods and services of the environment. Thus Filipinos estimate monetary values for such items as gathered fuel wood and the waste disposal services provided by air, water, and land; they then add in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, these accounts have provided Philippine government agencies and researchers with a rich array of data for policymaking and analysis.The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in political controversy and faced opposition from the minerals industry. Congress then asked the National Research Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental accounting. Since then, Congressional appropriations to BEA have been accompanied by an explicit prohibition on environmental accounting work. The ban may be lifted, however, once the recommendations of the NRC study are made public.How environmental accounting is being done varies in a number of respects, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, and the kinds of policy purposes to which they may be applied. Here are some of the methods currently in u se.Natural Resource Accounts. These include data on stocks of natural resources and changes in them caused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries, the accounts also include monetary data on the value of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, as in the case of timber and fish. Valuing changes in the stocks, however, is more difficult because they could be the result either of a physical change in the resource or of a fluctuation in market price.Green GDP. Developing a gross domestic product that includes the environment is also a matter of controversy. Most people actively involved in building environmental accounts minimize its importance. Because environmental accounting methods are not standardized, a green GDP can have a different meaning in each project that calculates it, so values are not comparable across countries. Moreover, while a green GDP can draw attention to policy problems, it is not useful for figuring out how to resolve them. Nevertheless, most accounting projects that include monetary values do calculate this indicator. Great interest in it exists despite its limitations.Environmental accounting would receive a substantial boost if an international consensus could be reached on methodology. The UN Statistics Department has coordinated some of the ongoing efforts toward this end since the 1980s. In 1993, theUN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revisions of the SNA. SEEA is structured as a series of methodological options, which include most of the different accounting activities described above; users choose the options most appropriate to their needs.No consensus exists on the various methods that the UN recommended. In fact, SEEA is now undergoing revision by the so-called “London Group,” comprised primarily of national income accountants and statisticians from OECD countries. The group’s work will be an important step toward con sensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty years.A number of steps can be taken now toward the goal of ensuring that environmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conservation Union has embarked on this effort, and a number of other organizations are calling for similar activities. Use of the World Wide Web may facilitate access to unpublished work, although it will require a concerted effort to obtain accounting reports and seek permission to load them on the Internet.Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the field—including economists, environmentalists, academics, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard- setting process involve participants representing a spectrum of viewpoints, countries, and interested stakeholders. An opportunity exists for research institutes to take a lead in identifying the financial resources needed to facilitate a broader standard setting process, and to elicit a full range of voices to build a consensus on methodology.Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, the greater the momentum for more of the same.Still, building accounts—like developing any time series statistics—will not happen overnight. Their construction will require sustained institutional and financial commitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more countries around the world need to make.环境会计by Joy E. Hecht由利益增长改变国民收入核算制度以促进了解经济和环境之间的联系。

文献出处: Pashang H, Österlund U, Johansson K. Cost Accounting, Ethical Accountability, and Accounting Principles [J]. Journal of Modern Accounting and Auditing, 2014, 10(1): 20-31.原文Cost Accounting, Ethical Accountability, andAccounting PrinciplesHossein Pashang, Urban Österlund, Kjell JohanssonUniversity of Borås, Borås, SwedenThis essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.Keywords: accountability deficit, principle of invested cost, ethical accountabilityPerspectives and Problems of the EssayThis essay is concerned with a set of problems related to the accountability of theaccounting communication of the invested costs. Firms invest in certain areas, and in many occasions, avoid investing in areas which may be vital for the survival of business life in society. The accounting systems of the firms do not communicate the invested costs and do not inform the users of accounts about the circumstances in which cost investments were avoided. The accountability gap between firms’ investments of resources and communication of the invested resources by cost accounting is widening. We view this gap as a serious accountability deficit and try to make a systematic assessment of the conceptual cost categories by which accountability of the invested costs can be improved.To the point is the notion that language of cost accounting is considered being central in the establishment of accountability for investments. The users of accounts need information about the invested resources and the givers of accounts are accountable to inform the users of the nature of their investments. By reflecting on the symbolic capability of cost accounting, we will attempt to improve costing-based accountability communication.In this essay, we are concerned with the analysis of cost accounting as an independent subject that can serve communication of the ethical accountability in a more trustful way. We will argue that academic research interest for decision-making-based models of costs together with the wide-ranging critics of the technical aspects of cost accounting (Kaplan, 1984, 1988) had the consequence of neglecting the institutional, ethical, and potential role of cost accounting in the provisions of accounts upon the firms’ vital events. The ascendance of behavioral costs models, such as activity-based costing (ABC) as the dominant paradigm, has blurred our ability to judge that traditional cost accounting can be independently applied to solve accountability deficits attached to the current field of accounting communication.We try to get to grips with accountability deficits by addressing three main questions. The first question is of a conceptual nature. We will argue that misunderstanding of the conceptual and technical features of cost accounting is one of the problems that caused accountability deficits. Cost accounting is guided byaccounting principles and that paradigm of cost accounting is not detached from the paradigm of financial accounting. Few people can dispute the notion that cost accounting is an expansion of financial accounting (Littleton, 1958). The task of financial accounting is said to provide a few categories of the aggregated data upon the entities’achievements. The task of cost accounting is disaggregation of the financial accounting data with the purpose of increasing the informative content of accounting communication. The conceptual perspective which we will develop in the following pages is thus embarked upon a wider view of the role of cost accounting beyond its traditional function. We are going to argue that the detailing measures of cost accounting data significantly increase the usefulness of accounting information.The second question is related to the notion of accountability deficits. Those who invest costs and put to use the firms resources are also accountable for reporting how these resources are used. Cost accounting and cost accountability are not separable and the separation and misconception of the two are causes of the accountability deficits. Relevant to the points, which will be gradually developed in this essay, is the notion that accounting of the invested costs is the most informative and challenging subject of consideration. Understanding of the gap between firms’ invested costs and communication of the invested costs is essential for the understanding of accountability deficits. The concept of accountability deficits, evoked in this essay, is judged on the basis of empirical perceptions as well as theoretical propositions. On the one side, cost information can reveal fundamental cores of the firms’ accountability as regards strategic and operational decisions. On the other side, firms show a persistent tendency to suppress cost accounting with regard to the problem of producing full information about the invested costs.The third question is of evaluative or analytical type. What is the potential capacity of cost accounting to serve a broader requirement with regard to accountability explanation? As has been mentioned, cost accounting can provide useful information about the discharge of accountability. To be more concrete on this point, accounting of the invested costs, for example, on products/services, on assets, on personnel, on control tools, on education, on sustainability and social activities,etc., provides an interpretive scheme for the users of accounting to assess management accountability.Thus, this essay pursues to provide some reasons and aspirations for the understanding of cost accounting as the main subject of accounting scholarship. One objective is to bring forward the potential role and usefulness of cost accounting in serving ethical accountability. Another objective is to contribute with the consideration that paradigm of cost accounting is essentially independent and conceptually different from the paradigm of behavioral cost models.To the point is the notion that the overall purpose of this essay should not be searched in the descriptions of the advantages of the traditional cost accounting. The advantages of cost accounting, in our view, should be drawn from its broader potential roles, or its symbolic capacity, in solving the current problem of accountability deficits. The principal focus of this essay is thus to highlight this hidden and often purposely suppressed potential.This essay is arranged in five sections. It begins with a review of literature and follows with the paradigmatic definition of cost accounting with an emphasis on its professional and objectivity nature. In the third section, the legal connotation of cost accounting will be highlighted. In the forth section, the history of the origin of cost accounting will be presented. In the final sections, the potential role of cost accounting in serving ethical accountability will be brought forward. The essay suggests three new principles that can aid the guidance of cost accounting towards the ethical accountability.Literature ReviewIn textbooks of business education, cost accounting is almost a neglected topic (Drury, 2007; Horngren, Foster, & Datar, 1994; Anderson, Needles, & Caldwell, 1996). The dominant theme of education is managerial models of costs with an exclusive focus on decision-making and control. The T-account perspective of cost accounting is totally eliminated from the textbooks, which means that cost information is not disclosed for the purpose of independent examinations. The adopted managerial emphasis provides limited space for the detailing of costaccounting and no space for the significance of the topic with regard to accountability communication. The aspiration for the teaching of managerial emphasis and behavioral modeling of costs, however, turned into the negligence of the important theme of cost accounting. In fact, the managerial emphasis has left the educational value of cost accounting in shambles. Students had limited possibilities to learn and inquire into the subject of cost accounting, its origin, its legal connotation, and its potential role in arrangement of accountability.In some of the management accounting textbooks, cost accounting appears as a coherent paradigm of “managerial accounting”. Such interpretation was boosted by the so-called gurus of the cost accounting, such as Kaplan (1984) who defined cost accounting as a useless model among several other managerial cost models. For example, Kaplan stressed that return on investment (ROI) is the only useful and widespread cost accounting upon which a firm’s ince ntive-based payment is modeled. Firstly, it should be said that ROI is not a cost accounting; it is calculated on the basis of cost accounting. Secondly, the underpinning structure of ROI is an arithmetical approach for presentation of material gain, while the underpinning structure of cost accounting is association of practical with accounting principles. Thirdly, cost accounting is normally a large system of interrelated and to some extent complicated accounts, items, and categories, and ROI is just a simple key ratio with a limited usage.As a result of this type of misconceptions and definitional ambiguity (see March (1987) for further remarks), cost accounting was repeatedly presented in articles and other textbooks as static and timeless inscriptions with recurring format as if it is similar with managerial accounting. It is constantly equated with diverse cost models and key ratios which their scope does not expand beyond a simple equation and timeless presentation of facts. Cost accounting, as it is treated in the current textbooks, is partial in its understanding of its potential role and possibility of invoking accountability as a trustful, context dependent, time-bounded, and dynamic phenomenon.The theme of cost accounting is also neglected in research. The unjustifiedcritical views of cost accounting, which were formed by references into the narrowly understood managerial decision-making discourse, resulted in the abandonment of cost accounting as an object of research. For example, a number of influential writers, such as Horngren, Drury, Johansson, and Kaplan, provoked and intensively boosted the idea that cost accounting is not relevant for decision-making. This type of authoritative proposition was formed with regard to a technical point of view (often as regards the problem of overheads). As such, it failed to interpret cost accounting as practical, legal, historical, and institutional phenomena. According to Drury and Tayles’(2000) survey of 187 United Kingdom (UK) companies, 91% of these organizations provide their costs information on the basis of the traditional cost accounting rules and procedures. Only 9% have dual systems in which the traditional cost accounting appears with additional cost models (dual systems). To increase the scientific rigor of the cost information by means of the non-practical and imaginary cost models, a group of unsophisticated researchers turned away their focus from the professional and traditional cost accounting. Instead, they put their energy on research about some of the cost ideas and reporting models that have never worked when they were put into operation.In the dominant and authoritative cost accounting literature, it is repeatedly recommended that the theme of cost accounting to be conceived either as irrelevant (Johnson & Kaplan, 1987) or as subservience of managerial decision-making and profit maximization (Horngren et al., 1994; Drury, 2007). In particular, the notion of “irrelevant”, repeatedly emphasized in the literature, had some practical bearing.A philosophical statement stressed by James (2000) may contribute to interpreting the practical bearing of the concept of “irrelevance”.According to James (2000), “our conceptions of things are no more than our idea of their sensible effects”(p. xv). Th at is to say that the “sensible effects” of the recommended proposition of the “relevant lost” repeatedly promoted by gurus of cost accounting, were nothing more than: (1) to increase the accountability deficit of reporting upon the invested costs; and (2) to help establish a new rule of the game for cost reporting.The remodelling of cost accounting as new rules of the game emerged under the headline of ABC system. In terms of this transformation, it is thought that practical reasoning, practical experience, and objectivity of cost information should be replaced by behavioral assumptions. James (2000) further argued that conceptions of things have “conceivable bearing upon the conduct of experience” (p. xv). There is no doubt that ABC system is a product of the conceptual experiment for the purpose of conducting human experiences at the operational levels. That is to say that the purpose of ABC system is to conduct operational experiences more adoptive to scientific requirements of perceiving costs, rather than serving communication of the accountability for the invested costs. In fact, ABC system is thought to stand up for laboratory conditions of exactitude, consistency, and logical/empirical relationships between cost object (activities) and decision-making. The interpretation is that the ABC system is a special design, applicable to individuals’ conduct, not through the selection of facts as it is experienced by individuals themselves, but by scientifically determined form of conducting the selection of the facts. Perhaps, the problem of fact selections resulted in the consequence that made ABC to become practically and communicatively irrelevant.Review of the literature, presented so far, has contributed with two points. Efforts for the elimination of cost accounting stopped the research for improving the cost accounting. The behavioral cost models cannot serve accountability of the invested costs. Problem of “fact selections” makes these models irrelevant for the communication of ethical accountability.译文成本会计、道德责任与会计准则Hossein Pashang, Urban Osterlund, Kjell JohanssonUniversity of Boras, Boras, Sweden本文阐述了为什么成本会计，道德责任和会计准则是相互关联概念。