Research Article
Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example
Issue:
Volume 12, Issue 3, June 2024
Pages:
48-53
Received:
21 March 2024
Accepted:
15 May 2024
Published:
13 June 2024
Abstract: The history of economic and accounting development shows that the more the economy develops, the more important accounting is; the more the economy develops, the stronger the ability of accounting information to promote or hinder economic development. In the long history of accounting, measurement has always been the core of accounting. The choice of accounting methods focuses on the choice of measurement attributes, rather than the choice of measurement units. With the development of market economy and knowledge economy, the accounting information provided by historical cost accounting only involves past costs and ignores future values. It cannot reflect changes in the economic environment in a timely and complete manner, and has no connection with the economic decision-making process. The measurement of fair value can reflect the current and future changes in the economic environment in a timely and complete manner. In the more than ten years since it has been in line with the international accounting community, the issue of fair value has always been an urgent problem to be solved. Corresponding research on related issues, from theoretical review to the practical application of fair value measurement. At present, the control of fair value measurement by Chinese enterprises is still not stable enough, and how to effectively improve is still an in-depth question.
Abstract: The history of economic and accounting development shows that the more the economy develops, the more important accounting is; the more the economy develops, the stronger the ability of accounting information to promote or hinder economic development. In the long history of accounting, measurement has always been the core of accounting. The choice ...
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Research Article
Research on the Joint Supervision System of Finance, Audit and Inspection in Universities
Zhang Ziyan*,
Zeng Xiaoyan,
Gao Ruifang
Issue:
Volume 12, Issue 3, June 2024
Pages:
54-57
Received:
12 June 2024
Accepted:
20 August 2024
Published:
27 August 2024
Abstract: With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.
Abstract: With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has q...
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