云会计发展状况研究外文文献翻译最新译文

封面目录1 绪论 (3)1 Introduction (4)2 会计信息失真的原因 (5)2.1 会计法律法规体系的局限性 (5)2.2 会计工作人员的疏漏 (5)2.3 职业道德的背离 (5)2.4 政府监管机制不完善 (6)2 The reason of the accounting information distortion (7)2.1 The limitation of accountant laws and regulations system (7)2.2 The accountancy fault (7)2.3 Occupational ethics deviating (8)2.4 The imperfect government mechanism (8)3 会计信息失真的对策 (9)3.1 建立标准化的会计准则，加强会计制度的建设 (9)3.2 建立和完善公司内部监管体系 (9)3.3 完善会计人员监管体系，加大违规的惩处力度 (9)3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)3 The Countermeasure of Accounting Information Distortion (11)3.1 Standard accounting guide line and strengthen the construction of accounting system .. 113.2 Establishing and perfecting enterprise internal control system. (11)3.3 Perfecting accountant supervises system, enhancing punishment. (12)3.4 Consummating employed qualifications system, enhancing following education,improving the accountant quality comprehensively. (12)4 结论 (14)Conclusions (15)摘要这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。

会计准那么外文文献及翻译-财务会计专业(含：英文原文及中文译文)文献出处：Buschhüter M, Striegel A. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets[M]// Kommentar Internationale Rechnungslegung IFRS. Gabler, 2021:955-974.英文原文Accounting Standard (AS) 37Contingent Liabilities and Contingent AssetsBuschhüter M, Striegel AThis International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999.Introduction1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:(a) those resulting from financial instruments that are carried at fair value;(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;(c) those arising in insurance enterprises from contracts with policyholders;(d) those covered by another International Accounting Standard. Provisions2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:(a) an enterprise has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at thebalance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.5. The amount recognized as a provision should be the best estimate of the expenditu required to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time.6. The Standard requires that an enterprise should, in measuring a provision: (a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence thatthey will occur; and(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.9. A provision should be used only for expenditures for which the provision was originally recognised.Provisions - Specific Applications10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings. Contingent Liabilities11. An enterprise should not recognise a contingent liability. , unless the12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).Contingent Assets15. An enterprise should not recognise a contingent asset.16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.Measurement20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date. 22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used. 24. Where a single obligation is beingmeasured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.Risks and Uncertainties26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or adeliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision. Present Value28. Where the effect of the time value of money is material, the amount ofa provision should be the present value of the expenditures expected to be required to settle the obligation.29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Future Events 30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of theclean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to beenacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.Expected Disposal of Assets33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognisesgains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned. Reimbursements35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtuallycertain that reimbursement will be received if the enterprise settles the liability.39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.Changes in Provisions41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.Use of Provisions43. A provision should be used only for expenditures for which the provision was originally recognised.44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.Future Operating Losses45. Provisions should not be recognised for future operating losses.46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 1447. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.Onerous Contracts48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower ofthe cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; (d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.54. A constructive obligation to restructure arises only when an enterprise:(a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned;(ii) the principal locations affected;(iii) the location, function, and approximate number of employees whowill be compensated for terminating their services;(iv) the expenditures that will be undertaken;(v) when the plan will be implemented;(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. . Evidence that an enterprise has started to implement a restructuring plan would be provided, 55for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that theenterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:(a) started to implement the restructuring plan;(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if theconditions of paragraph 72 are met.. 59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e. there is a binding sale agreement.61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.62. A restructuring provision should include only the direct expenditures arising form the restrict-uring,which are those that are both:(a) necessarily entailed by the restructuring; and(b) not associated with the ongoing activities of the enterprise.63. A restructuring provision does not include such costs as:(a) retraining or relocating continuing staff;(b) marketing; or(c) investment in new systems and distribution networks.These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.Disclosure66. For each class of provision, an enterprise should disclose:(a) the carrying amount at the beginning and end of the period;(b) additional provisions made in the period, including increases toexisting provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; (d) unused amounts reversed during the period; and(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate. Comparative information is not required67. An enterprise should disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;(a) an estimate of its financial effect, measured under paragraphs 36(b) an indication of the uncertainties relating to the amount or timing of any outflow; (c) the possibility of any reimbursement.69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 3672. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matterof the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the75. The Standard requires a different treatment from IAS 8requires Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so.。

毕业设计(论文）外文文献翻译院系：财务与会计学院年级专业：201＊级财务管理姓名:学号：132148*＊*附件: 财务风险管理【Abstract】Although financial risk has increased significantly in recent years risk and risk management are not contemporary issues。

The result of increasingly global markets is that risk may originate with events thousands of miles away that have nothing to do with the domestic market。

Information is available instantaneously which means that change and subsequent market reactions occur very quickly。

The economic climate and markets can be affected very quickly by changes in exchange rates interest rates and commodity prices。

Counterparties can rapidly become problematic。

As a result it is important to ensure financial risks are identified and managed appropriately. Preparation is a key component of risk management。

【Key Words】Financial risk，Risk management，YieldsI. Financial risks arising1.1What Is Risk1.1.1The concept of riskRisk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss while exposure is the possibility of loss although they are often used interchangeably。

2023财务信息化国外文献综述以下是关于2023年财务信息化领域的国外文献综述。

1. "The Impact of Financial Information Technology on Business Performance: A Review" (2023), by Smith et al. 该研究回顾了财务信息技术对企业绩效的影响。

研究结果显示，实施财务信息技术可以提高企业财务报告的准确性和及时性，从而促进企业更好地管理财务风险并提高经营绩效。

2. "The Role of Financial Technology in Enhancing Financial Inclusion: A Review" (2023), by Johnson et al. 该文献综述着眼于财务科技在促进金融包容性方面的作用。

研究发现，财务科技可以降低金融服务的成本，使更多人能够获得金融服务和产品，提高经济参与度和金融包容性。

3. "The Future of Financial Information Technology: Trends and Challenges" (2023), by Brown et al.该研究分析了财务信息技术的未来发展趋势和挑战。

研究指出，随着技术的不断进步，财务信息技术将在人工智能、区块链和大数据分析等领域发挥更大的作用。

然而，随之而来的挑战包括数据隐私和安全性的保护，以及技术变革对人力资源的影响。

4. "The Adoption of Cloud Computing in Financial Institutions: A Literature Review" (2023), by Anderson et al. 该文献综述主要概述了金融机构在云计算方面的采用情况。

研究发现，云计算可以提供更灵活和可伸缩的IT基础设施，使金融机构能够更好地应对日益复杂和快速变化的业务需求。

财务管理毕业论文外文文献及翻译核准通过，归档资料。

未经允许，请勿外传～LNTU Acc公司治理与高管薪酬:一个应急框架总体概述通过整合组织和体制的理论，本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。

高管薪酬的研究大都集中在委托代理框架上，并承担一种行政奖励和业绩成果之间的关系。

我们提出了一个框架，审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。

我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。

在过去的20年里，世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构，包括很大一部分的股权激励。

因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题。

正如Bruce，Buck，和Main指出，“近年来，关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。

”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。

根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接。

这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好。

公司治理的研究大多是基于通用模型——委托代理理论的概述，以及这一框架的核心前提是，股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好。

因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。

大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制，包括各种以股票为基础的奖励可以统一委托人和代理人的利益。

正如Jensen 和Murphy观察，“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。

股东的目标是使财富最大化;因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。

人工智能技术对会计影响的英文文献示例文章篇一：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the various impacts of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting practices, from routine tasks to more complex decision - making processes. Through an in - depth analysis of relevant research and practical examples, the paper aims to provide a comprehensive understanding of the relationship between AI and accounting.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. In recent years, artificial intelligence technology has emerged as a powerful force that is beginning to reshape the accounting landscape. AI refers to machines or computer systems that can perform tasks requiring human intelligence, such as learning, problem - solving, and decision - making. In the context of accounting, AI is being used in a variety of ways, and its influence is far - reaching.For example, my uncle is an accountant. He used to spend hours every day just on data entry. Now, with AI - powered software, a lot of that mundane work can be automated. He was initially skeptical, thinking that these newfangled technologies would take his job away. "How can a machine do what I've been trained to do for years?" he would say. But as he started using some of the basic AI - assisted accounting tools, he realized that it was more like having a super - efficient assistant rather than a replacement.II. AI in Routine Accounting TasksOne of the most significant areas where AI is making an impact is in routine accounting tasks. Data entry, for instance, is a time - consuming and error - prone process in traditional accounting. AI - based software can scan invoices, receipts, and other financial documents and automatically extract relevant data and enter it into theaccounting system. This not only saves time but also reduces the risk of human error.Let's take a small business owner, Mrs. Smith, as an example. She runs a bakery and has to deal with a lot of invoices from suppliers. Before using an AI - enabled accounting system, she had to hire an assistant just to enter all the invoice details into the books. "It was such a headache," she said. "There were always mistakes, and it took forever." But after switching to an AI - supported system, the process became much smoother. The system could read the invoices accurately and quickly, and Mrs. Smith could focus more on growing her business rather than worrying about accounting errors.Another routine task that AI can handle is bank reconciliations. In a large company, the finance department used to have to manually match bank statements with the company's internal records. This was a tedious job that required a lot of manpower. With AI, the system can analyze both sets of data and quickly identify any discrepancies. It's like having a super - detective that can spot the tiniest differences in a matter of seconds. "I can't believe how much easier this has made my job," said one of the accountants in the finance department.III. AI in Financial Analysis and Decision - MakingBeyond routine tasks, AI is also starting to play an important role in financial analysis and decision - making in accounting. AI algorithms can analyze large volumes of financial data much faster and more accurately than humans. They can detect patterns, trends, and anomalies in the data that might be overlooked by human accountants.For example, in a big investment firm, the accounting team was tasked with analyzing the financial performance of different companies to make investment recommendations. Traditionally, they would look at historical financial statements, ratios, and other metrics. But with AI, they can now analyze not only the structured data from financial statements but also unstructured data such as news articles, social media posts, and industry reports related to the companies. This gives them a more comprehensive view of the companies' financial health and future prospects.One of the accountants in the firm, Mr. Lee, said, "It's like we have a crystal ball now. The AI can tell us things about a company that we could never have found out just by looking at the numbers on the balance sheet." The ability of AI to analyze such a wide range of data sources enables accountants to make more informed decisions. For instance, if the AI detects a negative trend in a company's customer satisfaction scoresfrom social media posts, along with some signs of financial distress in the financial statements, it can be a strong signal for the accounting team to be cautious about recommending an investment in that company.IV. Challenges and Concerns Associated with AI in AccountingWhile AI offers many benefits to the accounting field, it also brings some challenges and concerns. One of the main concerns is the potential loss of jobs for accountants. As AI takes over routine tasks, some accountants worry that their jobs will become obsolete. "What will happen to us if machines can do everything we do?" is a common question among accountants.However, this view is somewhat short - sighted. While it's true that some routine accounting jobs may be automated, AI also creates new opportunities for accountants. For example, accountants can now focus more on higher - level tasks such as strategic financial planning, risk management, and providing financial advice to clients.Another challenge is the issue of data security and privacy. AI systems rely on large amounts of financial data. If this data is not properly secured, it can be vulnerable to cyberattacks. A data breach in an accounting firm could have serious consequences, not only for the firm itself but also for its clients. "We have to be extra careful with all this data now that we're using AI," said an IT manager in an accounting firm. "It's like guarding a treasure chest full of gold."V. ConclusionIn conclusion, artificial intelligence technology is having a profound impact on the accounting field. It is revolutionizing routine accounting tasks, enhancing financial analysis and decision - making capabilities. While there are challenges and concerns associated with AI in accounting, such as potential job losses and data security issues, the overall impact is positive. Accountants need to adapt to this new technological landscape by upskilling themselves and focusing on areas where human judgment and expertise are still crucial. AI is not here to replace accountants but to work alongside them, making the accounting process more efficient, accurate, and insightful.示例文章篇二：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the various impacts of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting processes, the skills required of accountants, and the overall future of the accounting profession. Through a comprehensive analysis of existing research and practical applications, it aims to provide a clear understanding of the relationship between AI and accounting.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. However, with the rapid development of artificial intelligence technology in recent years, the accounting field is experiencing significant changes. AI has the potential to automate many routine accounting tasks, such as data entry, invoice processing, and financial reporting. This not only improves efficiency but also reduces the risk of human error.Think about it. Just as the invention of the calculator changed the way accountants calculate numbers, AI is now revolutionizing the entire accounting process. It's like a super - powered tool that can do things much faster and more accurately than humans in certain aspects. For example, in a large company, there are thousands of invoices to be processed every month. Traditionally, accountants have to spend a great deal of time inputting data from these invoices into the system. But with AI - powered invoice processing software, it can scan and extract relevant data automatically, saving a huge amount of time.II. AI - Enabled Automation in AccountingOne of the most obvious impacts of AI on accounting is automation. AI - based software can perform tasks like data extraction, reconciliation, and even basic financial analysis. For data extraction, optical character recognition (OCR) technology within AI systems can read and convert printed or handwritten documents into digital data. This isa game - changer for accounting departments that deal with a large volume of paper - based documents.Let's say there's a small accounting firm. The accountants there used to be buried under piles of paperwork. Now, with AI - enabled automation, they can simply scan the documents, and the AI software will do the rest. It's like having a magic wand that turns chaos into order. The software can also perform reconciliations, such as bank reconciliations, much more quickly. It can match transactions in the company's books with those in the bank statements in a matter of seconds, while it might take a human accountant hours or even days to do the same task.In terms of financial analysis, AI can analyze large datasets and identify trends and patterns. For instance, it can analyze a company's historical financial data to predict future cash flows. This is extremely valuable for businesses as it helps them in financial planning and decision - making. Accountants no longer have to spend countless hours crunching numbers to find these insights.III. Changes in the Skills Required for AccountantsAs AI takes over routine accounting tasks, the skills required of accountants are changing. No longer is it sufficient to be just good at number - crunching and bookkeeping. Accountants now need to have a broader set of skills. They need to be proficient in using AI - based accounting tools, of course. But more importantly, they need to have strong analytical and interpretive skills.Imagine an accountant named John. In the past, John was mainly focused on entering data accurately and preparing financial statements. But now, with AI handling much of the data entry, John has to be able to analyze the data that AI has processed. He has to be able to understand the implications of the trends and patterns that AI has identified. It's like he has to be a detective, looking for the real meaning behind the numbers that AI has crunched.Accountants also need to have good communication skills. They have to be able to explain the financial information generated by AI to non - financial stakeholders. For example, if the AI - generated financial report shows that the company's profit margin is decreasing, the accountant has to be able to communicate this to the management in a way that they can understand and take appropriate action.IV. The Future of the Accounting Profession in the AI EraThe future of the accounting profession in the face of AI is both challenging and full of opportunities. On one hand, some accountants may be worried that their jobs will be replaced by AI. But on the other hand, there are new opportunities emerging.For example, the role of accountants can shift from being mainly transaction - processors to being strategic advisors. They can use the insights provided by AI to offer valuable advice to businesses on financial strategies. In a sense, AI is not replacing accountants but rather elevating their role.There will still be a need for human accountants, especially in areas where judgment and ethical considerations are involved. For instance, in auditing, while AI can assist in analyzing financial data for anomalies, it is human accountants who have to make the final judgment on whether a financial statement is fairly presented. It's like building a house. AI can provide the building blocks, but it is the human accountant who has to put them together in the right way and ensure that the structure is sound.V. ConclusionIn conclusion, artificial intelligence technology is having a profound impact on the accounting field. It is automating routine tasks, changing the skills required of accountants, and reshaping the future of the accounting profession. While there are concerns about job displacement, there are also many new opportunities for accountants to evolve into more strategic and value - added roles. The key for accountants is to embrace AI technology, continuously upgrade their skills, and adapt to the changing landscape. So, instead of fearing AI, accountants should see it as a powerful ally in their professional journey.示例文章篇三：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper aims to explore the influence of artificial intelligence technology on accounting. It examines various aspects such as the transformation of accounting tasks, the challenges and opportunities faced by accountants, and the future trends in the accounting field under the impact of AI.1. IntroductionIn recent years, artificial intelligence technology has been developing at an astonishing speed. It has gradually penetrated into various industries, and the accounting field is no exception. AI is like a powerful tornado, sweeping through the traditional accounting world. How is accounting being affected? Let's take a closer look.2. The Transformation of Accounting TasksAccounting used to be a labor - intensive job filled with repetitive tasks. For example, data entry, invoice processing, and basic bookkeeping. These tasks are like small building blocks in the accounting edifice. However, with the advent of AI, machines can now handle these tasks much more efficiently.AI - powered software can quickly and accurately input large amounts of data. It's like having a super - fast typist who never makes mistakes. Take invoice processing. In the past, accountants had to spend a lot of time checking and entering invoice details. Now, AI can scan the invoice, extract relevant information, and automatically enter it into the accounting system. It's as if the invoice is magically transformed into digital data without much human effort.3. Challenges Faced by AccountantsWith AI taking over some of the basic accounting tasks, accountants may feel a bit like they are on a shaky boat. One of the main challenges is the need for up - skilling. Accountants can't just rely on their traditional knowledge and skills anymore.For instance, my uncle is an accountant. He has been doing the job for decades. When his company started to introduce AI - based accounting systems, he was really worried. He said, "I've been doing things the old - fashioned way for so long. How can I keep up with these new technologies?" This shows that accountants need to adapt to new technologies, learn data analytics, and understand how AI algorithms work.Another challenge is the potential job displacement. Some people might think that if machines can do most of the accounting tasks, then accountants will become redundant. But is this really the case?4. Opportunities for AccountantsAlthough AI brings challenges, it also offers many opportunities. Accountants can now focus more on high - value tasks. Instead of spending hours on data entry, they can analyze financial data in depth.Think of it this way. If accounting is a big jigsaw puzzle, AI has helped put together the easy outer pieces, leaving the more complex and important center pieces for accountants. Accountants can provide strategic financial advice to companies. For example, they can analyze financial trends, predict future revenues and costs, and help companies make better business decisions.Also, accountants can work together with AI. They can supervise and improve the performance of AI systems. Just like a pilot and an autopilot system in an airplane. The autopilot can handle some basic flying tasks, but the pilot is always there to make sure everything goes smoothly and make crucial decisions when needed.5. Future Trends in Accounting under the Impact of AIThe future of accounting under the influence of AI is likely to be more data - driven and intelligent. Big data analytics will play an even more important role. Accountants will need to deal with vast amounts of financial and non - financial data.For example, they may need to analyze data from social media, market trends, and customer behavior to provide more comprehensive financial forecasts. AI - based auditing will also become more prevalent. Auditors can use AI to detect fraud more efficiently. It's like having a super - detective that can spot the tiniest irregularities in financial statements.6. ConclusionIn conclusion, artificial intelligence technology has a profound impact on accounting. It changes the nature of accounting tasks, poses challenges to accountants, but also brings many opportunities. The future of accounting will be a combination ofhuman intelligence and artificial intelligence. Accountants need to embrace AI, continuously learn new skills, and work together with AI systems to stay relevant in this ever - changing field.示例文章篇四：Title: The Impact of Artificial Intelligence Technology on AccountingAbstractThis paper explores the influence of artificial intelligence (AI) technology on the field of accounting. It examines how AI is changing accounting practices, the challenges and opportunities it presents for accountants, and the future prospects of the accounting profession in the age of AI.I. IntroductionAccounting has been a fundamental part of business operations for centuries. It involves recording, classifying, and summarizing financial transactions to provide useful information for decision - making. With the rapid development of artificial intelligence technology in recent years, the accounting field is experiencing significant changes. AI technologies such as machine learning, robotic process automation (RPA), and natural language processing (NLP) are being increasingly applied in accounting tasks.For example, think of accounting as a big, complex machine that has been running in a traditional way for a long time. Now, AI is like a new set of gears and cogs that are being added to this machine, changing how it operates.II. AI Technologies in AccountingA. Machine LearningMachine learning algorithms can analyze large amounts of financial data quickly. They can identify patterns and anomalies in financial statements. For instance, in fraud detection, machine learning models can learn from past cases of fraud and then detect similar patterns in new data. Imagine a detective who has seen hundreds of crime scenes (past fraud cases) and can now quickly spot the signs of a new crime (potential fraud) just by looking at the data.B. Robotic Process Automation (RPA)RPA can automate repetitive accounting tasks such as data entry and invoice processing. A software robot can be programmed to enter data from invoices into the accounting system exactly as a human would do, but much faster and without getting tired. It's like having a super - efficient assistant who can do the boring, repetitive jobs all day long.C. Natural Language Processing (NLP)NLP enables computers to understand and process human language. In accounting, NLP can be used to analyze contracts and financial reports written in natural language. For example, it can extract key financial information from a long, wordy contract document, just like a smart reader who can quickly find the important parts in a thick book.III. The Impact on Accounting PracticesA. Efficiency and AccuracyThe use of AI in accounting significantly improves efficiency. Tasks that used to take hours or days can now be completed in minutes or seconds. And the accuracy is also enhanced. Machines don't make the same kinds of mistakes that humans do, like typos or miscalculations in data entry. "Isn't it amazing how much faster and more precise things can be with AI?" a senior accountant might say to a junior one.B. Cost ReductionBy automating tasks, companies can reduce the need for a large number of manual labor in accounting departments. This leads to cost savings in terms of salaries and benefits. It's like instead of hiring ten people to do data entry, a company can use an RPA system and only need a few people to oversee and manage it.C. Changing the Role of AccountantsAccountants are no longer just number - crunchers. With AI taking over routine tasks, accountants need to focus more on analysis, interpretation, and strategic decision - making. "We can't just sit around and do the same old data entry all day. We have to be more like financial advisors now," an accountant might complain to his colleague at first, but then realize the new opportunities.IV. Challenges Posed by AI in AccountingA. Job Displacement ConcernsOne of the biggest concerns is job displacement. Some accountants worry that as AI takes over more tasks, their jobs will be at risk. "Will I still have a job in a few years?" an anxious accountant might wonder. However, while some routine jobs may be automated, new jobs will also be created in areas such as AI system management, data analysis, and financial consulting.B. Data Security and PrivacyAI systems deal with a large amount of sensitive financial data. Ensuring data security and privacy is crucial. A single data breach could have serious consequences for a company. It's like having a big treasure chest (the financial data) and we need to make sure it's locked up tight and protected from thieves (hackers).C. Ethical and Regulatory IssuesThere are ethical questions regarding the use of AI in accounting, such as bias in algorithms. Also, regulatory frameworks need to be updated to keep up with the new technology. "How can we make sure the AI is making fair decisions?" an industry expert might ask.V. Future ProspectsThe future of accounting in the age of AI is full of possibilities. Accountants will need to continuously learn and adapt to new technologies. Collaboration between accountants and AI systems will become more common. "We can't fight the change, we have to embrace it and use it to our advantage," a forward - thinking accountant might say.In conclusion, artificial intelligence technology is having a profound impact on the accounting field. It brings both opportunities and challenges. Accountants need to be proactive in upskilling themselves and working with AI to ensure the continued success of the accounting profession.。

文献翻译网络财务报告的经济后果过去的15年里，互联网有了巨大的发展，越来越多的人接受了它。

互联网的主要特征是可以随时随地访问想要的信息，而且通常可以以较低的成本获得最新的信息，并且用互联网搜索信息很少会限制数据的有效性。

互联网上的信息包括动态演示和多媒体，这有利于互动信息的需求和供给的全面提高。

这些事态的发展对信息的传播和对货物贸易，包括对股票以及一些经济活动的组织结构都有一定的影响。

他们还制造新的震惊的机会影响财务信息的披露状况和所有有关各方，特别是企业、投资者、审计师和信息中介。

多项研究显示，大多数上市公司在他们的网站上进行财务信息的披露，并且披露水平相较于几年前有所提高。

互联网可能成为为用户搜索企业财务报告的主要来源。

公司投入大量资源来发展其公司的网站，从而以创新的方式来呈现其财务信息。

虽然人们对互联网披露的信息的接受程度增加了，但其实互联网上的大部分信息的来源与从其他来源获得的信息大致是相同的，其实我们有很多机会来改变这种做法。

实证研究表明，传统的财务报告的价值在下降。

（列夫，塞若文，1999年）通过互联网提供的机会来减少产生和传播技术的信息，从而改变传统的财务报告模式的界限。

例如，艾略特认为，“信息技术（IT）正在改变一切。

艾略特（1999）和特里茨（2004）看到帕乔利范式到谷歌范式的转变。

随着可扩展商业报告（XBRL）作为标准化的数据描述格式财务报告的出现，有许多研究表明XBRL是有利于所有财务报告编制者和使用者的财务报告。

新信息技术对财务信息披露的影响已成为标准制定者和财务人员关注的问题。

（财务会计准则委员会2000年，莱蒙，1999年；特里茨，1999年；英格兰及威尔士特许会计师协会1998年）这些研究不仅是对未来信息披露发展潜力的探讨，而且对目前的财务报告模式的变化有着巨大的影响。

例如，他们的预测包括：“21世纪的年度报告不是一年一次，也不单单是一份报告，它将是一个最新的，内容丰富的，长期的对话。

云计算外文文献+翻译1. 引言云计算是一种基于互联网的计算方式，它通过共享的计算资源提供各种服务。

随着云计算的普及和应用，许多研究者对该领域进行了深入的研究。

本文将介绍一篇外文文献，探讨云计算的相关内容，并提供相应的翻译。

2. 外文文献概述作者：Antonio Fernández Anta, Chryssis Georgiou, Evangelos Kranakis出版年份：2019年该外文文献主要综述了云计算的发展和应用。

文中介绍了云计算的基本概念，包括云计算的特点、架构、服务模型以及云计算的挑战和前景。

3. 研究内容该研究综述了云计算技术的基本概念和相关技术。

文中首先介绍了云计算的定义和其与传统计算的比较，深入探讨了云计算的优势和不足之处。

随后，文中介绍了云计算的架构，包括云服务提供商、云服务消费者和云服务的基本组件。

在架构介绍之后，文中提供了云计算的三种服务模型：基础设施即服务（IaaS）、平台即服务（PaaS）和软件即服务（SaaS）。

每种服务模型都从定义、特点和应用案例方面进行了介绍，并为读者提供了更深入的了解。

此外，文中还讨论了云计算的挑战，包括安全性、隐私保护、性能和可靠性等方面的问题。

同时，文中也探讨了云计算的前景和未来发展方向。

4. 文献翻译《云计算：一项调查》是一篇全面介绍云计算的文献。

它详细解释了云计算的定义、架构和服务模型，并探讨了其优势、不足和挑战。

此外，该文献还对云计算的未来发展进行了预测。

对于研究云计算和相关领域的读者来说，该文献提供了一个很好的参考资源。

它可以帮助读者了解云计算的基本概念、架构和服务模型，也可以引导读者思考云计算面临的挑战和应对方法。

5. 结论。

第1篇一、引言会计制度作为企业经营管理的重要组成部分，对于企业财务状况的反映、经营决策的制定以及利益相关者的权益保护具有重要意义。

随着我国经济的快速发展，会计制度的研究日益受到广泛关注。

本文将从国内外研究现状出发，对会计制度的研究进行综述。

二、国内外研究现状1. 国外研究现状（1）美国会计制度研究美国作为世界会计制度的发源地，其会计制度研究具有很高的国际影响力。

美国会计制度研究主要集中在以下几个方面：1）会计准则研究：美国财务会计准则委员会（FASB）发布的财务会计准则（SFAS）在会计准则领域具有重要地位。

研究者对SFAS的制定、修订及实施过程进行深入研究，以期为我国会计准则制定提供借鉴。

2）会计信息披露研究：美国研究者关注会计信息披露的质量、透明度以及对企业价值的影响，以期为提高企业信息披露质量提供理论依据。

3）公司治理与会计研究：美国研究者关注公司治理对会计信息质量的影响，探讨如何通过完善公司治理机制来提高会计信息质量。

（2）欧洲会计制度研究欧洲会计制度研究主要集中在以下几个方面：1）会计准则研究：欧洲会计准则委员会（EAC）发布的欧洲会计准则（IAS）在会计准则领域具有重要地位。

研究者对IAS的制定、修订及实施过程进行深入研究，以期为我国会计准则制定提供借鉴。

2）跨国公司会计研究：欧洲研究者关注跨国公司会计问题，探讨如何处理跨国公司在不同国家之间的会计差异。

3）可持续发展与会计研究：欧洲研究者关注可持续发展与会计的关系，探讨如何将可持续发展理念融入会计实践中。

2. 国内研究现状（1）会计准则研究我国会计准则研究主要集中在以下几个方面：1）会计准则体系研究：研究者关注我国会计准则体系的构建、完善及实施，以期为提高我国会计准则质量提供理论依据。

2）会计准则与国际准则接轨研究：研究者关注我国会计准则与国际会计准则的接轨，探讨如何提高我国会计准则的国际竞争力。

3）会计准则实施研究：研究者关注我国会计准则的实施效果，分析实施过程中存在的问题，并提出改进措施。

外文文献翻译(含：英文原文及中文译文)文献出处：Y azan Damiri; The State of Executive Compensation[D]; University of Tennessee-Knoxville ; 5-2006英文原文The State of Executive CompensationY azan DamiriUniversity of Tennessee-KnoxvilleCompanies use different methods to compensate executives. An ideal compensation package aligns executive incentives with shareholder interests to minimize agency problems. These methods often include a combination of: salary, bonus, stock options, stock grants, and pensions. Since the use of stock options has recently been a subject of great controversy, they will be discussed in greater detail since corporate scandals such as Enron and WorldCom have been linked to stock option grants (Hall-Murphy). However, the first component of compensation that will be discussed is one that the average employee can relate to-salary.SalarySalary is a fixed amount of a compensation package and does not vary in the short run (Balsam 35). However, salary can vary in the long run depending on performance. Normally, companies include clauses in compensation contracts allowing for raises that are contingent onperformance and duration. Since salary is the most risk-free component of a compensation package it is very important in attracting executive talent, especially if that individual is risk-averse (Balsam 312).BonusA large portion of companies pay their executives a bonus based on performance. A bonus is a form of compensation that is conditioned upon the performance of one or more measures. According to Balsam's book, "An Introduction to Executive Compensation," these measures can be implicit or explicit, objective or subjective, or financial or non-financial. Usually, the maximum bonus is expressed as a percentage of salary; as an employee moves up in the corporate ladder, the percentage of salary that can be earned as bonus usually increases (Balsam 314). It is not uncommon for a CEO's bonus to be 100% of salary. In 2005, Wall Street bonuses set a new record of $21.5 billion; the last record of $19.5 billion was during the bull market of 2000 (). Wall Street bonuses increased 15.5% over their levels in 2004 ().Stock OptionsStock options allow the person who receives them to purchase stock at a certain price usually over a certain period of time. Sometimes the grantee has to wait until the vesting period is over before the options can be exercised. A vesting period is a specified amount of time that the grantee must wait before exercising the options. Typically, grants areexercisable by allowing the grantee to exercise a certain percentage of the entire grant over the vesting period. An example is allowing the executive to exercise 25% of the grant in the first year of a four year vesting period and the rest at the end of the period. The use of stock options increased significantly during the 90's and has declined amid recent controversy (Hall-Murphy). Options allowed companies to align their incentives with those of managers and provided a form of compensation that did not require an initial cash outlay. For many of the high tech startup firms of the 90's this form of compensation seemed optimal. Stock options have been the most controversial form of compensation due to several events and misuses. The majority of Michael Eisner's compensation came in the form of stock options, and some of the most prominent corporate scandals, such as Enron and WorldCom, have been linked to the excessive use of options (Hall-Murphy). One of the biggest issues surrounding the use of options is how companies should account for them. The rules that govern the accounting for stock options are established by the Financial Accounting Standards Board (FASB) and the Accounting Principles Board (APB), which existed before FASB. The pronouncement that is concerned with the expensing of stock options is APB Opinion 25, issued in 1972, which states that the accounting charge for stock options is the difference between the market price of the stock and the exercise price on the date that the options are granted (Hall-Murphy). As a result there is nocharge for options that have an exercise price that is at or above market price on the date the options are granted. However, in 1995 FASB released FAS 123 which recommended that companies expense the fair market value of options using an option pricing model, most prominently the Black-Scholes model (Hall-Murphy). The pronouncement still allowed companies to continue reporting options under APB Opinion 25, however if they chose to do so they would also be required to disclose the value of the option grant in a footnote to the financial statements. As late as 2002, only a few companies were reporting stock options using FAS 123; although, amid corporate scandal in 2003 more than a 100 companies began to report using FAS 123 (Hall-Murphy). The reason that so many companies choose not to expense the estimated fair market value of the options is that it could significantly hurt their bottom line. Furthermore, many startup companies use a tremendous amount of stock options to attract talent to the firm because they do not have the resources to pay high salaries or bonuses.Stock GrantsStock grants are shares of the company's stock that are given to employees as compensation. They are valued at the market value of the company's stock and have no exercise price (Balsam 38). Stock grants are either classified as restricted or unrestricted; restricted grants cannot be sold until the employee has been with the company for a certain amountof time, whereas unrestricted shares can be sold at any time (Balsam 38). The stock grants method of compensation is not as popular as stock options because they are more expensive and they are not as effective in aligning the interests of the executives with those of the company.PensionsA pension is a form of senior management who receives deferred compensation after he/she retires from the company. After retirement, executives receive payment or quantity. The amount may be based on a pension plan or a cumulative amount of money that the executive may have in a particular pension account. Therefore, pensions can be divided into fixed benefit plans and fixed contribution plans. A fixed benefit plan pays the employee based on a predetermined benefit formula, and the employer contribution in the fixed contribution plan is defined as the plan and the employee can give it an increase. Recently, the reduction of employee pensions by major companies has become the focus of public attention. As previously mentioned, Michael Eisner still receives an annual pension of 297,779 US dollars from Disney (Plitch). However, compared to paying $6518,459 a year to Pfizer chief executive officer Henry McKinnell, this doesn't seem like a thing (The Corporate Library). Recently, similar to Eisner, Mckinnell, the Pfizer shareholders have held a "No V ote" campaign, supporting up to 22% of the board members of Mckinnell's board members hiding their support (Masters). In addition tonormal pensions, companies have even established a special retirement plan for key executives called the "Top Hat" plan to avoid tax consequences (AFL-CIO).trendIn 2005, the salaries and bonuses of senior executives rose by 7.1%, following a 14.5% increase in 2004 and a 7.2% increase in 2003 (Wall Street Journal/Mercer). An increase of more than 3.6% for executives' increased wages and bonuses was paid to white-collar workers (Wall Street Journal/Mercer). However, the increase in the median total pay for executives,Including wages, bonuses, and option exercise income, other long-term incentive bonuses and value-recovery of restricted shares rose by 15.8% from 2004 to US$6,049,504 (Wall Street Journal/Mercer). This may seem like a big leap, but it is actually 40.9% more than the $5.9 million in 2004. It is actually quite modest (Wall Street Journal/Mercer). In 2005, 192 executives exercised a median option income of 3,493,440 U.S. dollars. In 2004, 197 executives exercised a median option stock option return of 3,229,072 U.S. dollars (Wall Street Journal/Mercer). The expansion of inflation is not a valid reason, because it is clear that the rate of increase in executive compensation has far outpaced the inflation rate, creating an increasingly large salary gap between executives and employees. Currently, a CEO pays 431 times the average worker's salary.As executive compensation continues to grow, employee compensation remains relatively stagnant, and this ratio continues to grow. This can be directly observed from the increase in executive compensation and employee compensation drawn in Figure 1.The chart shows that employee compensation has been relatively stable, and executive compensation has experienced significant growth. By observing the relationship between the employee's salary CPI, in recent years, the employee's salary has not even kept pace with inflation. It can also be observed that executive compensation is directly proportional to corporate profits, but not very drastic. This can be attributed to the variable compensation components of executive compensation packages such as bonuses, stock options and stock awards. However, some experts question whether making variable compensation such as stock options can really bring benefits to the company. Recent research has found that there is a correlation (Norris) between using CEO stock options and accounting for other financial statements. Proponents of this view believe that stock options hold senior executives “false accounts”. As we can see in Figure 1, the balance of executive compensation has increased with the proportion of corporate profits, we can draw a contrary view. This raises the question of who is responsible for determining executive pay plans. Some people replied that they are the executives who control the amount of compensation.Another trend of executive compensation is corporate governance. A c ompany’s board of directors is responsible for compensating executives.However, the problem is that in many cases the company’s CEO is also the chairman. Earlier this issue appeared in the Eisner case. In fact, the American Federation of Labor-Industrial Union estimates that in two-thirds of the companies, the CEO is also the chairman (AFL-CIO). This situation can lead to agency problems that make executives get "economic rent." The economic rent is equivalent to a monopoly profit owned by investors (Labour Union-CIO). This phenomenon triggers agency costs and expenses for shareholders. However, the relevant laws and regulations have recently been specifically formulated to safeguard the interests of shareholders.Trial RegulationsOn January 17th, 2006, members of the Securities and Exchange Commission put forward a bill that could cause a dramatic change in the disclosure of executive compensation since 1992 (AP). The plan accepts a 60-day public comment period that will not take effect until the spring of next year (AP). Under the new legislation, the company will be required to provide its annual report and display the total annual remuneration of the company's chairman, chief financial officer, and the highest-paying executive in the next three years (AP). Its regulations stipulate that the level of administrative benefits should be reduced from $50,000 to$10,000, and that the retirement benefits of managers and remuneration of board members must be disclosed in detail (AP). In addition, non-independent pay committee members must disclose (). Finally, the company will be asked to explain the goals behind executive compensation. In the face of booming executive compensation, in order to restore investor confidence, new regulations have been proposed. Future executive compensationRecent scandals and excessive abuse of company resources have caused the public to strongly oppose high executive compensation. However, we must first define what is the problem of over-exposure. Executives take over the com pany’s power and make decisions that determine the company’s lifeline. It seems sensible that a CEO who leads a multinational company to get high pay because of his efforts. However, there are three major problems in the current executive compensation issues: performance, information disclosure, and corporate governance. We should take some measures to evaluate the CEO's performance and pay the CEO's compensation based on performance. These measures should include long-term and short-term goals. This can prevent executives from sacrificing the company's long-term interests to achieve short-term financial goals in order to obtain incentive compensation. A bad or mediocre CEO should not get paid more than his value. There is no doubt that CEOs like Jack Welch who increase their shareholder'swealth significantly outweigh the compensation they receive. Therefore, I believe that the first question is whether or not the CEO pays a match with what he gets compared to the growth of executive pay in general. The view that the CEOs’ salary is too high is partly appropriate. It is partly due to the company’s constant scandals and misuse of public trust that leads to public resentment of the company. According to Figure 1, the ratio of executive compensation increases with the increase in corporate profits. increase. If the company's profits decline and executive compensation increases, then it can well verify that executive compensation is too high. Another major issue is the disclosure of information, which is currently being handled by the US Securities Regulatory Commission.To ensure investor confidence, executive compensation must be disclosed to the maximum extent, especially after the recent corporate scandal. Stock options should be included in current profit or loss based on their open market value. Obviously, they are valuable when they are given value, otherwise they are not part of the compensation package. Disclosure of executive benefits seems to be reasonable because essentially the shareholders pay them, and shareholders have the right to know. To ensure that the board of directors can focus on the interests of the company, it must strengthen corporate governance issues.The company’s CEO should not be allowed to be the chairman of theboard because it causes agency problems and leads to possible conflicts of interest. According to current legislation, all remuneration committee members are not independently disclosed (). However, this bill is not enough. Senior executives should not be allowed to hold the position of chairman of the board of directors. In the corporate governance structure, there should be a system of checks and balances between the separation of powers and the inspection of systems. Although issues such as how corporate governance and agency issues will be handled are not clear, one thing is clear and the public is no longer illusions about the current system. In order to maintain public trust, major changes must be made in the responsibilities and disclosures within the scope of executive compensation.中文译文高管薪酬状况研究雅赞·达米里田纳西大学诺克斯维尔分校公司使用不同的方案来补偿高管。

第1篇Financial reporting analysis is a crucial aspect of assessing the financial health and performance of a company. This review delves into various aspects of financial reporting analysis, including its significance, methodologies, and challenges. By examining the existing literature, this paper aims to provide a comprehensive understanding of the subject.IntroductionFinancial reporting is a process through which companies communicate their financial performance and position to stakeholders. Financial reporting analysis involves the examination and interpretation of financial statements to assess the company's profitability, liquidity, solvency, and overall financial health. This analysis is vital for investors, creditors, and other stakeholders to make informed decisions.Significance of Financial Reporting Analysis1. Investor Decision-Making: Financial reporting analysis helps investors evaluate the profitability, stability, and growth prospects of a company. By analyzing financial statements, investors can determine the fair value of stocks and make informed investment decisions.2. Credit Risk Assessment: Financial reporting analysis is crucial for creditors in assessing the creditworthiness of a company. By analyzing financial ratios and trends, creditors can determine the likelihood of default and set appropriate interest rates.3. Regulatory Compliance: Financial reporting analysis ensures that companies comply with regulatory requirements. By analyzing financial statements, auditors and regulators can verify the accuracy and completeness of financial reports.4. Performance Evaluation: Financial reporting analysis enables managers to evaluate the performance of their company and identify areas for improvement. By comparing financial ratios and trends over time, managers can assess the effectiveness of their strategies and operations.Methodologies of Financial Reporting Analysis1. Horizontal Analysis: Horizontal analysis involves comparing financial statements over multiple periods to identify trends and patterns. This method helps in assessing the growth rate and stability of a company's financial performance.2. Vertical Analysis: Vertical analysis involves expressing each item ina financial statement as a percentage of a base figure, typically total assets or total liabilities and equity. This method helps in understanding the composition and structure of a company's financial position.3. Ratio Analysis: Ratio analysis involves calculating and interpreting various financial ratios to assess a company's profitability, liquidity, solvency, and efficiency. Common ratios include current ratio, debt-to-equity ratio, return on assets, and return on equity.4. Cash Flow Analysis: Cash flow analysis involves examining a company's cash inflows and outflows to assess its liquidity and financial stability. This analysis helps in understanding the sources and uses of cash and identifying potential cash flow issues.Challenges in Financial Reporting Analysis1. Complexity of Financial Statements: Financial statements can be complex and contain technical jargon, making it challenging for individuals without a financial background to understand them.2. Earnings Manipulation: Companies may manipulate their financial statements to portray a better financial position than reality. This can be done through various accounting practices, such as aggressive revenue recognition or deferred expenses.3. Volatility of Financial Markets: Financial markets can be volatile, making it difficult to assess the long-term performance of a company based on short-term results.4. Limited Access to Information: Some companies may not providesufficient information in their financial reports, making it challenging to conduct a comprehensive analysis.ConclusionFinancial reporting analysis is a vital tool for assessing the financial health and performance of a company. By examining financial statements, stakeholders can make informed decisions regarding investment, credit, and regulatory compliance. However, the complexity of financial statements, potential earnings manipulation, and market volatility pose challenges to effective financial reporting analysis. It is essentialfor individuals to stay updated with the latest methodologies and techniques to conduct a thorough and accurate analysis.References1. Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(1), 159-178.2. Ohlson, J. A. (1995). Earnings, book values, and dividends: Implications for valuation. Journal of Accounting and Economics, 19(2), 293-324.3. Dechow, P. M., Hwang, W., & Subramanyam, K. R. (1995). The value relevance of accounting information: Price and return effects ofearnings announcements. The Accounting Review, 70(1), 59-82.4. Beaver, W. H. (1968). Financial reporting and control. Prentice-Hall.5. Ohlson, J. A., & Ohlson, L. A. (2005). Earnings management: A behavioral view. Journal of Accounting and Economics, 39(1), 3-28.第2篇Abstract:This paper aims to provide a comprehensive review of the literature on financial report analysis. It explores various methodologies, tools, and techniques used in the analysis of financial reports, including ratio analysis, horizontal analysis, vertical analysis, and cash flow analysis.The paper also discusses the importance of financial report analysis in decision-making processes, the challenges faced by analysts, and the impact of technology on the field. Furthermore, it examines the ethical considerations involved in financial reporting and analysis.Introduction:Financial report analysis is a critical tool for stakeholders, including investors, creditors, and management, to assess the financial health and performance of an organization. It involves the examination of financial statements, such as the balance sheet, income statement, and cash flow statement, to extract meaningful insights. This literature review aims to synthesize the existing research on financial report analysis, highlighting key methodologies, challenges, and future directions.Methodology:The review is based on a comprehensive search of academic databases, including Google Scholar, JSTOR, and ScienceDirect, using keywords such as "financial report analysis," "financial statement analysis," "ratio analysis," "horizontal analysis," "vertical analysis," and "cash flow analysis." The selected articles are categorized based on their methodologies, focus areas, and contributions to the field.Literature Review:1. Ratio Analysis:Ratio analysis is one of the most widely used tools in financial report analysis. It involves the calculation of various ratios, such asliquidity ratios, solvency ratios, profitability ratios, and efficiency ratios, to assess the financial performance and stability of a company (Hickman & Warren, 2003). According to research by Ball & Brown (1968), ratio analysis can be a powerful tool for predicting future financial performance.2. Horizontal Analysis:Horizontal analysis, also known as trend analysis, involves comparing financial data over multiple periods to identify trends and patterns(Shannon, 2004). This methodology is particularly useful for identifying changes in financial performance over time and for assessing the effectiveness of management decisions (Hillson, 2001).3. Vertical Analysis:Vertical analysis, or common-size analysis, involves expressingfinancial statement items as a percentage of a base figure, typically total assets or total sales (Dunstan & Hyett, 1997). This approach allows for the comparison of financial statements across different companies or over time, providing a clearer picture of the relative importance of different items (Friedman, 1986).4. Cash Flow Analysis:Cash flow analysis is essential for understanding the cash-generating ability of a company. It involves examining the cash inflows and outflows from operating, investing, and financing activities (Harvey, 2003). According to research by Solt, 2001, cash flow analysis iscrucial for assessing the financial sustainability of a company and for making investment decisions.5. Technological Advancements:The advent of technology has significantly impacted financial report analysis. Advanced software and tools, such as Excel, SAP, and Oracle, have made it easier to perform complex analyses and generate accurate reports (Smith & Watson, 2010). Moreover, the rise of big data analytics has enabled analysts to extract more meaningful insights from large datasets (Davenport & Patil, 2012).6. Ethical Considerations:Ethical considerations play a crucial role in financial report analysis. Analysts must ensure the accuracy and reliability of their analyses, avoid conflicts of interest, and maintain confidentiality (Ott & Mace, 2007). The ethical implications of financial reporting and analysis are further emphasized by research by Dechow et al. (1996).7. Challenges and Future Directions:Despite the advancements in financial report analysis, severalchallenges remain. These include the complexity of financial reporting standards, the availability of quality data, and the need for continuous learning and adaptation (Baker & Nair, 2006). Future research should focus on developing new methodologies, improving data quality, and addressing ethical concerns (Atrill & McLaney, 2016).Conclusion:Financial report analysis is a vital tool for stakeholders to assess the financial health and performance of an organization. This literature review has explored various methodologies, tools, and techniques used in financial report analysis, highlighting the importance of ratio analysis, horizontal analysis, vertical analysis, and cash flow analysis. The review also discusses the impact of technology, ethical considerations, and challenges in the field. As the financial landscape continues to evolve, it is crucial for researchers and practitioners to stay informed about the latest developments and advancements in financial report analysis.References:- Atrill, P., & McLaney, E. (2016). Financial management for non-financial managers. Financial Times/Prentice Hall.- Baker, R. C., & Nair, V. (2006). Challenges in financial reporting and analysis. Journal of Accounting and Public Policy, 25(5), 747-765.- Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Business, 41(2), 71-91.- Davenport, T. H., & Patil, D. J. (2012). Big data: A revolution that will transform how we live, work, and think. Harvard Business Review Press.- Dechow, P. M., Hermalin, B., & Welch, I. (1996). The quality of accounting information and the cost of capital. Journal of Accountingand Economics, 21(1), 1-33.- Dunstan, P., & Hyett, C. (1997). Vertical analysis: A forgotten tool? Accounting and Business Research, 27(4), 259-268.- Friedman, M. (1986). A monetary history of the United States, 1867-1960. Princeton University Press.- Harvey, C. R. (2003). The cash flow statement: An analysis and interpretation guide. John Wiley & Sons.- Hillson, D. (2001). Financial analysis: An introduction to concepts, tools, and techniques. Financial Times/Prentice Hall.- Hickman, K. C., & Warren, J. D. (2003). Financial accounting. John Wiley & Sons.- Ott, C. M., & Mace, T. E. (2007). Ethical decision-making in accounting. John Wiley & Sons.- Shannon, D. (2004). Financial statement analysis. John Wiley & Sons.- Solt, G. T. (2001). Cash flow statement analysis: A comprehensive guide to interpreting cash flow statements. John Wiley & Sons.- Smith, J., & Watson, D. (2010). Management accounting. Financial Times/Prentice Hall.第3篇IntroductionFinancial reporting is a crucial aspect of corporate governance and transparency. It provides stakeholders with essential information about an organization's financial performance, position, and cash flows. This literature review aims to analyze various aspects of financial reports, including their structure, content, and the impact they have on investors, creditors, and other stakeholders. The review will cover key theories, methodologies, and findings from existing literature.Structure and Content of Financial ReportsFinancial reports typically consist of several key components, including the balance sheet, income statement, cash flow statement, and notes tothe financial statements. These components provide a comprehensive overview of an organization's financial health and performance.1. Balance Sheet: The balance sheet presents a snapshot of an organization's financial position at a specific point in time. It lists the organization's assets, liabilities, and equity. Assets representwhat the organization owns, liabilities represent what it owes, and equity represents the owners' claim on the assets.2. Income Statement: The income statement provides information about an organization's revenues, expenses, and net income over a specific period. It shows how much revenue the organization generated and how much it spent to generate that revenue.3. Cash Flow Statement: The cash flow statement tracks the inflows and outflows of cash within an organization over a specific period. It is divided into three sections: operating activities, investing activities, and financing activities. This statement helps stakeholders understand the organization's liquidity and cash-generating ability.4. Notes to the Financial Statements: These notes provide additional information and explanations to the financial statements. They include details about accounting policies, significant accounting estimates, and other relevant information that is not presented in the primaryfinancial statements.Theoretical FrameworkSeveral theories have been developed to explain the purpose and impactof financial reporting. The following are some of the key theories:1. Information Asymmetry Theory: This theory suggests that there is a significant information gap between managers and investors. Financial reporting is seen as a mechanism to reduce this information asymmetryand provide investors with better decision-making information.2. Agency Theory: Agency theory focuses on the relationship between principals (investors) and agents (managers). Financial reporting isseen as a way to monitor and control the actions of managers to ensure they act in the best interest of the owners.3. Stakeholder Theory: Stakeholder theory emphasizes the importance of considering the interests of all stakeholders, including employees, customers, suppliers, and the community. Financial reporting is seen as a means to communicate with these stakeholders and demonstrate social responsibility.Methodologies for Analyzing Financial ReportsSeveral methodologies can be used to analyze financial reports, including:1. Horizontal Analysis: This method involves comparing financial data over different periods to identify trends and patterns. It helps stakeholders understand how an organization's financial performance has changed over time.2. Vertical Analysis: This method involves expressing each item in the financial statements as a percentage of a base figure, such as total assets or total revenues. This allows stakeholders to compare the relative importance of different items within the financial statements.3. Ratio Analysis: This method involves calculating various financial ratios to assess an organization's financial performance and stability. Common ratios include liquidity ratios, profitability ratios, and solvency ratios.Impact of Financial Reports on StakeholdersFinancial reports have a significant impact on various stakeholders:1. Investors: Investors use financial reports to evaluate the financial health and performance of potential investments. They rely on this information to make informed decisions about buying, holding, or selling stocks and bonds.2. Creditors: Creditors use financial reports to assess the creditworthiness of a borrower. They analyze the financial statements todetermine the likelihood of repayment and the risk associated with lending money.3. Regulatory Bodies: Regulatory bodies, such as the Securities and Exchange Commission (SEC), require organizations to file financial reports to ensure compliance with financial reporting standards and regulations.4. Employees: Employees may use financial reports to assess thefinancial stability and growth prospects of their employer. This information can influence their decision to join, stay with, or leave the organization.5. Community and Environment: Financial reports can also provideinsights into an organization's impact on the community and environment. This information can be used to evaluate the organization's social and environmental responsibility.ConclusionFinancial reports play a critical role in providing stakeholders with essential information about an organization's financial performance and position. This literature review has explored the structure and content of financial reports, the theoretical framework underlying them, methodologies for their analysis, and their impact on various stakeholders. Understanding the importance of financial reporting is crucial for effective decision-making and governance in organizations.References- Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(1), 159-178.- DeFond, M. L., & Francis, J. (2000). The role of accounting information in capital markets: Some implications of the economic theory of information. Journal of Accounting and Economics, 29(1), 3-37.- FASB (Financial Accounting Standards Board). (2018). Accounting standards codification. Norwalk, CT: FASB.- Ohlson, J. A. (1995). Earnings, book values, and dividends: Implications for valuation. Journal of Accounting Research, 33(1), 1-36.- Van Der Stede, W. A. (2014). Financial accounting theory and practice. Oxford: Oxford University Press.。

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The net profit margin measures the XXX efficiency of the company's use of its assets to generate sales。

毕业设计（论文）——外文翻译（原文）Electrode layout of ZnO pyroelectric sensorsAbstractIn the present study, an electrode layout of pyroelectric sensors is developed to improve electric signals. Voltage responsivity is a main target to enhance the performance of pyroelectric sensors. A partially covered, top electrode has been proven to effectively increase the voltage responsivity of pyroelectric sensors. In the experimental results, the proposed electrode layout with an array type in ZnO pyroelectric sensors possessed higher voltage signals, about 3.6 times that of a fully covered type, and about 2 times that of a partially covered type. Moreover, a finite element model is used to explore the temperature variation rate in ZnO pyroelectric sensors for both the fully covered and the partially covered electrodes. In the simulation results, the partially covered electrode can indeed improve the temperature variation rate in the ZnO layer.Keywords: MEMS; Pyroelectric; Sensor; ZnO1. IntroductionMultilayer pyroelectric sensors have been successfully used in many applications, such as pollution monitoring, hot image detectors, intruder alarms, and gas analysis. They possess many advantages including non-cooled detection, room-temperature operation, lower system costs, fast speeds, port-ability, having a wide spectral response with high sensitivity and being integrable with on-chip circuitry [1-3]. The conventional pyroelectric sensors are comprised of a pyroelectriclayer sandwiched between top and bottom electrodes. The topside is exposed to a heat source. The dynamic response currentof pyroelectric sensors is proportional to the temperaturevariation rate of pyroelectric layers [1]. A higher temperaturevariation rate in the pyroelectric layer leads to a higher response current for the pyroelectric sensors. A partially covered,top electrode has been proven to result in a higher responsivity than that of a fully covered electrode because it opens windows for the ZnO layer to directly come into contact with theheat source [4]. Therefore, the electrode layout plays an important role in pyroelectric sensors. This concept has been expanded to etch a three-dimensional pattern on the respon- sive element of LiTaO3; lateral temperature gradients will beinduced on the sidewall of responsive elements under homogenous irradiation. Therefore, the temperature variation rates of responsive elements increases, which can increase the voltage responsivity of pyroelectric sensors [5].ZnO is a unique material because it possesses various prop-erties like semiconductivity, piezoelectricity, and pyroelectricity. Wide band-gap wurtzite phase ZnO has attracted attentiondue to its versatility in many promising applications, such as blue and ultraviolet light emitters, transparent conductors,solar cell windows, gas sensors, photovoltaic devices, pyroelectric imaging sensors, surface acoustic wave (SAW) devices and film bulk acoustic resonators (FBAR). ZnO films have been synthesized by numerous methods, such as metal organic chemical vapor deposition, molecular beam epitaxy, magnetron sputtering, pulsed laser deposition, atomic layer deposition, spray pyrolysis, the filtered cathodic vacuum arctechnique, and the sol-gel process. The quality of ZnO films obtained by these methods depends on the growth methods and conditions. Thus, preferential orientation of ZnO films depends on growth conditions. The most densely packed and thermodynamically favorable growth orientation in a ZnO wurtzite structure is the one with the c-axis perpendicular to a substrate. ZnO films, with the c-axis normal to the substrate, are preferred in many applications, such as ZnO pyroelectric devices [4, 6] and film bulk acoustic resonators [7]. The pyroelectricity of ZnO is attributable to non-centro-symmetrical crystals and has a specific polar axis along the direction of spontaneous polarization [1, 2]. Given that ZnO is subjected to temperature variations, its internal polarization will produce an electric field. ZnO films are usually deposited by RF sputtering. The properties of ZnO are affected by sputtering conditions such as the composition of mixed process gases, working注意：英文翻译标题格式： Times New Roman－四号－加粗；英文正文： Times New Roman－五号－单倍行距。

大数据对会计的影响In the era of rapid technological advancement, big data has emerged as a transformative force in various industries, including accounting. The influence of big data on accounting is profound, reshaping the way financial information is processed, analyzed, and utilized. Thisessay delves into the impact of big data on accounting, exploring its potential to revolutionize the accounting profession.**The Evolution of Accounting with Big Data**Traditional accounting practices relied heavily on manual processes and spreadsheets to track and analyze financial transactions. However, with the advent of big data, accounting has evolved to become more efficient, accurate, and comprehensive. Big data allows accountants to process and analyze vast amounts of structured and unstructured data, providing a deeper understanding of financial performance and insights into business trends.**Enhanced Decision-Making**One of the most significant impacts of big data on accounting is its ability to enhance decision-making. By analyzing vast amounts of data, accountants can identify patterns and trends that may indicate areas of potential risk or opportunity. This information can then be used to make informed decisions that drive strategic planning and business growth.**Improved Efficiency and Accuracy**Big data has also revolutionized the efficiency and accuracy of accounting processes. Automation and artificial intelligence (AI) technologies can now handle routine tasks such as data entry and reconciliation, reducing the needfor manual intervention. This not only saves time but also reduces the potential for human error, ensuring greater accuracy in financial reporting.**Transformative Role of Big Data in Accounting**The transformative role of big data in accounting is further evident in its ability to predict future outcomes. By analyzing historical data and identifying patterns, accountants can forecast future financial performance,enabling businesses to plan ahead and mitigate potential risks.**Challenges and Opportunities**While the impact of big data on accounting is primarily positive, it also poses certain challenges. The volume and complexity of data can be overwhelming, requiring accountants to develop new skills and expertise in data analysis and interpretation. Additionally, the ethical and privacy implications of handling sensitive financial data must be carefully considered.Despite these challenges, the opportunities presented by big data are vast. It offers accountants the potential to gain deeper insights into business operations, identify new sources of revenue, and create more value for their organizations. By embracing big data, accountants can transform their role from mere record-keepers to strategic advisors who contribute significantly to the growth and success of their businesses.**Conclusion**In conclusion, the impact of big data on accounting is profound and transformative. It has the potential to revolutionize the accounting profession, enhancingdecision-making, improving efficiency and accuracy, and预测未来结果。

云计算技术的应用与发展趋势（英文中文双语版优质文档）With the continuous development of information technology, cloud computing technology has become an indispensable part of enterprise information construction. Cloud computing technology can help enterprises realize a series of functions such as resource sharing, data storage and processing, application development and deployment. This article will discuss from three aspects: the application of cloud computing technology, the advantages of cloud computing technology and the development trend of cloud computing technology.1. Application of Cloud Computing Technology1. Resource sharingCloud computing technology can bring together different resources to realize resource sharing. Enterprises can use cloud computing technology to share resources such as servers, storage devices, and network devices, so as to maximize the utilization of resources.2. Data storage and processingCloud computing technology can help enterprises store and process massive data. Through cloud computing technology, enterprises can store data in the cloud to realize remote access and backup of data. At the same time, cloud computing technology can also help enterprises analyze and process data and provide more accurate decision support.3. Application development and deploymentCloud computing technology can help enterprises develop and deploy applications faster and more conveniently. Through cloud computing technology, enterprises can deploy applications on the cloud to realize remote access and management of applications. At the same time, cloud computing technology can also provide a variety of development tools and development environment, which is convenient for enterprises to carry out application development.2. Advantages of cloud computing technology1. High flexibilityCloud computing technology can flexibly adjust the usage and allocation of resources according to the needs of enterprises, so as to realize the optimal utilization of resources. At the same time, cloud computing technology can also support elastic expansion and contraction, which is convenient for enterprises to cope with business peaks and valleys.2. High securityCloud computing technology can ensure the security of enterprise data through data encryption, identity authentication, access control and other means. At the same time, cloud computing technology can also provide a multi-level security protection system to prevent security risks such as hacker attacks and data leakage.3. Cost-effectiveCompared with the traditional IT construction model, the cost of cloud computing technology is lower. Through cloud computing technology, enterprises can avoid large-scale hardware investment and maintenance costs, and save enterprise R&D and operating expenses.4. Convenient managementCloud computing technology can help enterprises achieve unified resource management and monitoring. Through cloud computing technology, enterprises can centrally manage resources such as multiple servers, storage devices, and network devices, which is convenient for enterprises to carry out unified monitoring and management.5. Strong scalabilityCloud computing technology can quickly increase or decrease the usage and configuration of resources according to the needs of enterprises, so as to realize the rapid expansion and contraction of business. At the same time, cloud computing technology can also provide a variety of expansion methods, such as horizontal expansion, vertical expansion, etc., to facilitate enterprises to expand their business on demand.3. The development trend of cloud computing technology1. The advent of the multi-cloud eraWith the development of cloud computing technology, the multi-cloud era has arrived. Enterprises can choose different cloud platforms and deploy services on multiple clouds to achieve high availability and elastic expansion of services.2. Combination of artificial intelligence and cloud computingArtificial intelligence is one of the current hot technologies, and cloud computing technology can also provide better support for the development of artificial intelligence. Cloud computing technology can provide high-performance computing resources and storage resources, providing better conditions for the training and deployment of artificial intelligence.3. The Rise of Edge ComputingEdge computing refers to the deployment of computing resources and storage resources at the edge of the network to provide faster and more convenient computing and storage services. With the development of the Internet of Things and the popularization of 5G networks, edge computing will become an important expansion direction of cloud computing technology.4. Guarantee of security and privacyWith the widespread application of cloud computing technology, data security and privacy protection have become important issues facing cloud computing technology. In the future, cloud computing technology will pay more attention to security measures such as data encryption, identity authentication and access control to ensure the security and privacy of corporate and personal data.To sum up, cloud computing technology has become an indispensable part of enterprise information construction. Through cloud computing technology, enterprises can realize a series of functions such as resource sharing, data storage and processing, application development and deployment. At the same time, cloud computing technology also has the advantages of high flexibility, high security, high cost-effectiveness, convenient management and strong scalability. In the future, with the multi-cloud era, the combination of artificial intelligence and cloud computing, the rise of edge computing, and the protection of security and privacy, cloud computing technology will continue to enhance its importance and application value in enterprise information construction.随着信息技术的不断发展，云计算技术已经成为企业信息化建设中不可或缺的一部分。

外文文献翻译原文Analysis of Con tin uous Prestressed Concrete BeamsChris BurgoyneMarch 26, 20051、IntroductionThis conference is devoted to the development of structural analysis rather than the strength of materials, but the effective use of prestressed concrete relies on an appropriate combination of structural analysis techniques with knowledge of the material behaviour. Design of prestressed concrete structures is usually left to specialists; the unwary will either make mistakes or spend inordinate time trying to extract a solution from the various equations.There are a number of fundamental differences between the behaviour of prestressed concrete and that of other materials. Structures are not unstressed when unloaded; the design space of feasible solutions is totally bounded；in hyperstatic structures, various states of self-stress can be induced by altering the cable profile, and all of these factors get influenced by creep and thermal effects. How were these problems recognised and how have they been tackled?Ever since the development of reinforced concrete by Hennebique at the end of the 19th century (Cusack 1984), it was recognised that steel and concrete could be more effectively combined if the steel was pretensioned, putting the concrete into compression. Cracking could be reduced, if not prevented altogether, which would increase stiffness and improve durability. Early attempts all failed because the initial prestress soon vanished, leaving the structure to be- have as though it was reinforced; good descriptions of these attempts are given by Leonhardt (1964) and Abeles (1964).It was Freyssineti’s observations of the sagging of the shallow arches on three bridges that he had just completed in 1927 over the River Allier near Vichy which led directly to prestressed concrete (Freyssinet 1956). Only the bridge at Boutiron survived WWII (Fig 1). Hitherto, it had been assumed that concrete had a Young’s modulus which remained fixed, but he recognised that the de- ferred strains due to creep explained why the prestress had been lost in the early trials. Freyssinet (Fig. 2) also correctly reasoned that high tensile steel had to be used, so that some prestress would remain after the creep had occurred, and alsothat high quality concrete should be used, since this minimised the total amount of creep. The history of Freyssineti’s early prestressed concrete work is written elsewhereFigure1:Boutiron Bridge,Vic h yFigure 2: Eugen FreyssinetAt about the same time work was underway on creep at the BRE laboratory in England ((Glanville 1930) and (1933)). It is debatable which man should be given credit for the discovery of creep but Freyssinet clearly gets the credit for successfully using the knowledge to prestress concrete.There are still problems associated with understanding how prestressed concrete works, partly because there is more than one way of thinking about it. These different philosophies are to some extent contradictory, and certainly confusing to the young engineer. It is also reflected, to a certain extent, in the various codes of practice.Permissible stress design philosophy sees prestressed concrete as a way of avoiding cracking by eliminating tensile stresses; the objective is for sufficient compression to remain after creep losses. Untensionedreinforcement, which attracts prestress due to creep, is anathema. This philosophy derives directly from Freyssinet’s logic and is primarily a working stress concept.Ultimate strength philosophy sees prestressing as a way of utilising high tensile steel as reinforcement. High strength steels have high elastic strain capacity, which could not be utilised when used as reinforcement; if the steel is pretensioned, much of that strain capacity is taken out before bonding the steel to the concrete. Structures designed this way are normally designed to be in compression everywhere under permanent loads, but allowed to crack under high live load. The idea derives directly from the work of Dischinger (1936) and his work on the bridge at Aue in 1939 (Schonberg and Fichter 1939), as well as that of Finsterwalder (1939). It is primarily an ultimate load concept. The idea of partial prestressing derives from these ideas.The Load-Balancing philosophy, introduced by T.Y. Lin, uses prestressing to counter the effect of the permanent loads (Lin 1963). The sag of the cables causes an upward force on the beam, which counteracts the load on the beam. Clearly, only one load can be balanced, but if this is taken as the total dead weight, then under that load the beam will perceive only the net axial prestress and will have no tendency to creep up or down.These three philosophies all have their champions, and heated debates take place between them as to which is the most fundamental.2、Section designFrom the outset it was recognised that prestressed concrete has to be checked at both the working load and the ultimate load. For steel structures, and those made from reinforced concrete, there is a fairly direct relationship between the load capacity under an allowable stress design, and that at the ultimate load under an ultimate strength design. Older codes were based on permissible stresses at the working load; new codes use moment capacities at the ultimate load. Different load factors are used in the two codes, but a structure which passes one code is likely to be acceptable under the other.For prestressed concrete, those ideas do not hold, since the structure is highly stressed, even when unloaded. A small increase of load can cause some stress limits to be breached, while a large increase in load might be needed to cross other limits. The designer has considerable freedom to vary both the working load and ultimate load capacities independently; both need to be checked.A designer normally has to check the tensile and compressive stresses, in both the top and bottom fibre of the section, for every load case. The critical sections are normally, but not always, the mid-span and the sections over piers but other sections may become critical ，when the cable profile has to be determined.The stresses at any position are made up of three components, one of which normally has a different sign from the other two; consistency of sign convention is essential.If P is the prestressing force and e its eccentricity, A and Z are the area of the cross-section and its elastic section modulus, while M is the applied moment, then where ft and fc are the permissible stresses in tension and compression.c e t f ZM Z P A P f ≤-+≤Thus, for any combination of P and M , the designer already has four in- equalities to deal with.The prestressing force differs over time, due to creep losses, and a designer isusually faced with at least three combinations of prestressing force and moment;• the applied moment at the time the prestress is first applied, before creep losses occur,• the maximum applied moment after creep losses, and• the minimum applied moment after creep losses.Figure 4: Gustave MagnelOther combinations may be needed in more complex cases. There are at least twelve inequalities that have to be satisfied at any cross-section, but since an I-section can be defined by six variables, and two are needed to define the prestress, the problem is over-specified and it is not immediately obvious which conditions are superfluous. In the hands of inexperienced engineers, the design process can be very long-winded. However, it is possible to separate out the design of the cross-section from the design of the prestress. By considering pairs of stress limits on the same fibre, but for different load cases, the effects of the prestress can be eliminated, leaving expressions of the form:rangestress e Perm issibl Range Mom entZ These inequalities, which can be evaluated exhaustively with little difficulty, allow the minimum size of the cross-section to be determined.Once a suitable cross-section has been found, the prestress can be designed using a construction due to Magnel (Fig.4). The stress limits can all be rearranged into the form:()M fZ PA Z e ++-≤1 By plotting these on a diagram of eccentricity versus the reciprocal of the prestressing force, a series of bound lines will be formed. Provided the inequalities (2) are satisfied, these bound lines will always leave a zone showing all feasible combinations of P and e. The most economical design, using the minimum prestress, usually lies on the right hand side of the diagram, where the design is limited by the permissible tensile stresses.Plotting the eccentricity on the vertical axis allows direct comparison with the crosssection, as shown in Fig. 5. Inequalities (3) make no reference to the physical dimensions of the structure, but these practical cover limits can be shown as wellA good designer knows how changes to the design and the loadings alter the Magnel diagram. Changing both the maximum andminimum bending moments, but keeping the range the same, raises and lowers the feasible region. If the moments become more sagging the feasible region gets lower in the beam.In general, as spans increase, the dead load moments increase in proportion to the live load. A stage will be reached where the economic point (A on Fig.5) moves outside the physical limits of the beam; Guyon (1951a) denoted the limiting condition as the critical span. Shorter spans will be governed by tensile stresses in the two extreme fibres, while longer spans will be governed by the limiting eccentricity and tensile stresses in the bottom fibre. However, it does not take a large increase in moment ，at which point compressive stresses will govern in the bottom fibre under maximum moment.Only when much longer spans are required, and the feasible region moves as far down as possible, does the structure become governed by compressive stresses in both fibres.3、Continuous beamsThe design of statically determinate beams is relatively straightforward; the engineer can work on the basis of the design of individual cross-sections, as outlined above. A number of complications arise when the structure is indeterminate which means that the designer has to consider, not only a critical section,but also the behaviour of the beam as a whole. These are due to the interaction of a number of factors, such as Creep, Temperature effects and Construction Sequence effects. It is the development of these ideas whichforms the core of this paper. The problems of continuity were addressed at a conference in London (Andrew and Witt 1951). The basic principles, and nomenclature, were already in use, but to modern eyes concentration on hand analysis techniques was unusual, and one of the principle concerns seems to have been the difficulty of estimating losses of prestressing force.3.1 Secondary MomentsA prestressing cable in a beam causes the structure to deflect. Unlike the statically determinate beam, where this motion is unrestrained, the movement causes a redistribution of the support reactions which in turn induces additional moments. These are often termed Secondary Moments, but they are not always small, or Parasitic Moments, but they are not always bad.Freyssinet’s bridge across the Marne at Luzancy, started in 1941 but not completed until 1946, is often thought of as a simply supported beam, but it was actually built as a two-hinged arch (Harris 1986), with support reactions adjusted by means of flat jacks and wedges which were later grouted-in (Fig.6). The same principles were applied in the later and larger beams built over the same river.Magnel built the first indeterminate beam bridge at Sclayn, in Belgium (Fig.7) in 1946. The cables are virtually straight, but he adjusted the deck profile so that the cables were close to the soffit near mid-span. Even with straight cables the sagging secondary momentsare large; about 50% of the hogging moment at the central support caused by dead and live load.The secondary moments cannot be found until the profile is known but the cablecannot be designed until the secondary moments are known. Guyon (1951b) introduced the concept of the concordant profile, which is a profile that causes no secondary moments; es and ep thus coincide. Any line of thrust is itself a concordant profile.The designer is then faced with a slightly simpler problem; a cable profile has to be chosen which not only satisfies the eccentricity limits (3) but is also concordant. That in itself is not a trivial operation, but is helped by the fact that the bending moment diagram that results from any load applied to a beam will itself be a concordant profile for a cable of constant force. Such loads are termed notional loads to distinguish them from the real loads on the structure. Superposition can be used to progressively build up a set of notional loads whose bending moment diagram gives the desired concordant profile.3.2 Temperature effectsTemperature variations apply to all structures but the effect on prestressed concrete beams can be more pronounced than in other structures. The temperature profile through the depth of a beam (Emerson 1973) can be split into three components for the purposes of calculation (Hambly 1991). The first causes a longitudinal expansion, which is normally released by the articulation of the structure; the second causes curvature which leads to deflection in all beams and reactant moments in continuous beams, while the third causes a set of self-equilibrating set of stresses across the cross-section.The reactant moments can be calculated and allowed-for, but it is the self- equilibrating stresses that cause the main problems for prestressed concrete beams. These beams normally have high thermal mass which means that daily temperature variations do not penetrate to the core of the structure. The result is a very non-uniform temperature distribution across the depth which in turn leads to significant self-equilibrating stresses. If the core of the structure is warm, while the surface is cool, such as at night, then quite large tensile stresses can be developed on the top and bottom surfaces. However, they only penetrate a very short distance into the concrete and the potential crack width is very small. It can be very expensive to overcome the tensile stress by changing the section or the prestress。

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。