会计专业实习报告(共10篇)

篇一:会计专业实习报告

实习报告题目怎么写?

一、 实习报告题目的写法
　　标题可以有两种写法.
　　1.一种是规定的标题格式,即“发文主题”加“文种”,基本格式为“××关于××××的实践报告”、“关于××××的实践报告”、“××××实践”等.
　　2.另一种是自由式标题,包括陈述式、提问式和正副题结合使用三种.陈述式如《东北师范大学硕士毕业生就业情况调查》,提问式如《为什么大学毕业生择业倾向沿海和京津地区 无忧论文网 》,正副标题结合式,正题陈述调查报告的主要结论或提出中心问题,副题标明调查的对象、范围、问题,这实际上类似于“发文主题”加“文种”的规范格式,如《高校发展重在学科建设――××××大学学科建设实践思考》等.作为公文,最好用规范化的标题格式或自由式中正副题结合式标题.
　　　　二、 实习报告题目参考　　　　《关于太平洋公司会计岗位的实践报告》、《东北师范大学硕士毕业生就业情况调查》、《为什么大学毕业生择业倾向沿海和京津地区》、《高校发展重在学科建设――××××大学学科建设实践思考》　　　　更多有关实习报告的格式、内容及范文,可在本站搜寻,无忧论文网让你的论文、报告一切无忧

篇二:会计专业实习报告

英语翻译
实习鉴定报告
XX同学于2010年 月 日至 月 日在我公司计财部进行实习.期间,从会计基础工作开始做起,涉及凭证录入、凭证装订以及银行结算单据的整理等工作,重点参与了我公司2011年上半年预算执行情况分析工作.其主要任务是分类汇总财务费用各项目实际发生额,测算利率变动与贷款平均余额变化对公司财务费用的影响,协助进行2011年上半年财务预算执行情况差异分析.
实习期间,XX同学工作认真、细致,体现出具有扎实的专业基础、敏锐的观察力以及良好的执行能力.尤其是在模型统计及数学测算方面具有突出的能力和较大的潜质.
Internship appraisal report
From XX to XX in 2010,XX had a internship in financal department of our company.During the period,the intern student started with the work of foundational accountant,involving vouchers’ entry,binding and bank settlement,and involved in our company’s analysis of budget implementation of the first half of the year in 2011.She assisted completing the following tasks:classify and summarize the financial costs of the project’s actual amount,calculate the variation of interest rate and the average loan balance ,analasis the results and estimates the influence to our company’s financial expenses.She had excellently completing her tasks.
During the internship period,XX was a seriously and meticulous person,from her work,she showed her solid specialized foundation,keen observational and good executional ability.Especially,she performed an outstanding ability and great potential in model statistics and mathematical calculation.

Internship Appraisal Report
From XX to XX in 2010, XX had an internship in the financial department of our company, during which the intern student started with the work of foundational accountant, involving vouchers’ entry, binding and bank settlement, and involved in our company’s analysis of budget implementation of the first half of the year 2011. She assisted completing the following tasks: classifying and summarizing the financial costs of the project’s actual amount, calculating the variation of interest rate and the average loan balance, analyzing the results and estimates the influence to our company’s financial expenses. She had well done her tasks.
During the internship period, XX was a serious and meticulous person, in her work, she has showed her solid professional foundation, keen observation and fabulous executive ability. Especially, she performed an outstanding ability and great potential in model statistics and mathematical calculation.
偶费时颇多,诚望采纳!

篇三:会计专业实习报告

求企业纳税实训心得(1500字以上)?【会计专业实习报告】

实训项目税务登记与纳税申报 一、实训目的 通过实训,使学生了解税务登记与纳税申报各个环节,验证税收及税收管理法律制度,使其提前了解会计工作的范围,达到人才培养目标的专业能力,以及提高其对会计工作的胜任能力.二、实训项目指导 根据《税务登记管理办法》等相关税收及税收管理法律制度 三、实训内容 1．以新设立企业为例填写及申办税务登记等手续； 2．根据实训资料中企业情况,以一般纳税人身份进行纳税申报.四、实训报告 税务申报流程实训报告 工作要点 记录、体会 实训 内容 实训中的问题及解决方法 实训收获以及意见与建议 教师审核意见 五、实训考核方式 实训成绩由指导教师根据每个同学书面资料及实训课的综合表现,按优秀、良好、中等、及格、不及格五级考核评定成绩.

篇四:会计专业实习报告

社区调查报告怎么写 要范文
要1天之内就有答案

实践报告一般由标题和正文两部分组成.
（一）标题.标题可以有两种写法.一种是规定的标题格式,即“发文主题”加“文种”,基本格式为“××关于××××的实践报告”、“关于××××的实践报告”、“××××实践”等.另一种是自由式标题,包括陈述式、提问式和正副题结合使用三种.陈述式如《东北师范大学硕士毕业生就业情况调查》,提问式如《为什么大学毕业生择业倾向沿海和京津地区》,正副标题结合式,正题陈述调查报告的主要结论或提出中心问题,副题标明调查的对象、范围、问题,这实际上类似于“发文主题”加“文种”的规范格式,如《高校发展重在学科建设――××××大学学科建设实践思考》等.作为公文,最好用规范化的标题格式或自由式中正副题结合式标题.
（二）正文.正文一般分前言、主体、结尾三部分.
1．前言.有几种写法：第一种是写明调查的起因或目的、时间和地点、对象或范围、经过与方法,以及人员组成等调查本身的情况,从中引出中心问题或基本结论来；第二种是写明调查对象的历史背景、大致发展经过、现实状况、主要成绩、突出问题等基本情况,进而提出中心问题或主要观点来；第三种是开门见山,直接概括出调查的结果,如肯定做法、指出问题、提示影响、说明中心内容等.前言起到画龙点睛的作用,要精练概括,直切主题.
2．主体.这是调查报告最主要的部分,这部分详述调查研究的基本情况、做法、经验,以及分析调查研究所得材料中得出的各种具体认识、观点和基本结论.
3．结尾.结尾的写法也比较多,可以提出解决问题的方法、对策或下一步改进工作的建议；或总结全文的主要观点,进一步深化主题；或提出问题,引发人们的进一步思考；或展望前景,发出鼓舞和号召.
社会实践报告
转眼间暑假又过了,又迎来了充满挑战新学期.本人在宏达器材厂的会计部进行了社会实践学习,以下是本人此次学习的一些心得和体会.
器材厂的会计部并没有太多人,设有一个财务部长,一个出纳,两个会计员,而教导我的是老会计霞姐.刚到会计部霞姐就叫我先看她们以往所制的会计凭证.由于以前的暑假有过类似的社会实践经验,所以对于凭证也就一扫而过,总以为凭着记忆加上大学里学的理论对于区区原始凭证可以熟练掌握.也就是这种浮躁的态度让我忽视了会计循环的基石——会计分录,以至于后来霞姐让我尝试制单的良苦用心.于是只能晚上回家补课了,把公司日常较多使用的会计业务认真读透.毕竟会计分录在书本上可以学习,可一些银行帐单、汇票、发票联等就要靠实习时才能真正接触,从而有了更深刻的印象.别以为光是认识就行了,还要把所有的单据按月按日分门别类,并把每笔业务的单据整理好,用图钉装订好,才能为记帐做好准备.
制好凭证就进入记帐程序了.虽说记帐看上去有点象小学生都会做的事,可重复量如此大的工作如果没有一定的耐心和细心是很难胜任的.因为一出错并不是随便用笔涂了或是用橡皮檫涂了就算了,每一个步骤会计制度都是有严格的要求的.例如写错数字就要用红笔划横线,再盖上责任人的章,才能作废.而写错摘要栏,则可以用蓝笔划横线并在旁边写上正确的摘要,平常我们写字总觉得写正中点好看,可摘要却不行,一定要靠左写起不能空格,这样做是为了防止摘要栏被人任意篡改.对于数字的书写也有严格要求,字迹一定要清晰清秀,按格填写,不能东倒西歪的.并且记帐时要清楚每一明细分录及总帐名称,不能乱写,否则总长的借贷的就不能结平了.如此繁琐的程序让我不敢有丁点马虎,这并不是做作业时或考试时出错了就扣分而已,这是关乎一个企业的帐务,是一个企业以后制定发展计划的依据.
所有的帐记好了,接下来就结帐,每一帐页要结一次,每个月也要结一次,所谓月清月结就是这个意思,结帐最麻烦的就是结算期间费用和税费了,按计算机都按到手酸,而且一不留神就会出错,要复查两三次才行.一开始我掌握了计算公式就以为按计算机这样的小事就不在话下了,可就是因为粗心大意反而算错了不少数据,好在霞姐教我先用铅笔写数据,否则真不知道要把帐本涂改成什么样子.
从制单到记帐的整个过程基本上了解了个大概后,就要认真结合书本的知识总结一下手工做帐到底是怎么一回事.霞姐很要耐心的跟我讲解每一种银行帐单的样式和填写方式以及什么时候才使用这种帐单,有了个基本认识以后学习起来就会更得心应手了.
除了做好会计的本职工作,其余时间有空的话我也会和出纳学学知识.别人一提起出纳就想到是跑银行的.其实跑银行只是出纳的其中一项重要的工作.在和出纳聊天的时候得知原来跑银行也不是件容易的事,除了熟知每项业务要怎么和银行打交道以外还要有吃苦的精神.想想寒冷的冬天或者是酷暑,谁不想呆在办公室舒舒服服的,可出纳就要每隔一两天就往银行跑,那就不是件容易的事了.除了跑银行出纳还负责日常的现金库,日常现金的保管与开支,以及开支票和操作税控机.说起税控机还是近几年推广会计电算化的成果,什么都要电脑化了.税控机就是打印出发票联,金额和税额分开两栏,是要一起整理在原始凭证里的.其实它的操作也并不难,只要稍微懂OFFICE办公软件的操作就很容易掌握它了.可是其中的原理要完全掌握就不是那么简单了.于是我便在闲余时间与出纳聊聊税控机的使用,学会了基本的操作,以后走上工作岗位也不会无所适从,因为在学校学的课本上根本就没提过这种新的机器.
是的,课本上学的知识都是最基本的知识,不管现实情况怎样变化,抓住了最基本的就可以以不变应万变.如今有不少学生实习时都觉得课堂上学的知识用不上,出现挫折感,可我觉得,要是没有书本知识作铺垫,又哪应付瞬息万变的社会呢?经过这次实践,虽然时间很短.可我学到的却是我一个学期在学校难以了解的.就比如何与同事们相处,相信人际关系是现今不少大学生刚踏出社会遇到的一大难题,于是在实习时我便有意观察前辈们是如何和同事以及上级相处的,而自己也尽量虚心求教,不耻下问.要搞好人际关系并不仅仅限于本部门,还要跟别的部门例如市场部的同事相处好,那工作起来的效率才高,人们所说的“和气生财”在我们的日常工作中也是不无道理的.而且在工作中常与前辈们聊聊天不仅可以放松一下神经,而且可以学到不少工作以外的事情,尽管许多情况我们不一定遇到,可有所了解做到心中有底,也算是此次社会实践的目的了.
【会计专业实习报告】

篇五:会计专业实习报告

在线求等，财务会计专业英语翻译6小语段。万分感谢！万分感谢！
1.accounting is an information system that identifies,measures,records and communicates relevant,reliable,consistent and comparable information about an organization"s economic activities.Its objective is to help people make better decisions.2.The basis of accounting that recognizes revenue when earned,regardless when cash is received,and matches the expenses to the revenue,regardless of when cash is paid out,is known as the accrual basis of accounting,whereas the cash basis matches revenues received with expenses paid.3.When financial statements are prepared under the periodic system,the cost of goods sold and merchandise inventory are determined,In part,by conducting a physical count of inventory on hand.In contrast,a perpetual inventory system updates the Merchandise Inventory and Cost of Goods Sold acconunts each time an item is purchased or sold.4.   2/10,n/60means that the credit period is 60 days but the debtor may deduct 2% from the invoice amount if payment is made within 10 days of the invoice date.The 10 days is known as the discount period.5.   2/10,1/15,n/30 means a 2% discount can be taken if the invoice is paid during the first 10 day discount period,or a 1% discount can be taken if the invoice is paid during the next five days ,or the full invoice amount must be paid after the second discount period and within the 30-day credit period.6.Cash is the most ilquid asset and most subject to theft and fraud.Liquidity refers to how readily an asset can be converted into other types of assets,or is used to buy services or satisfy obligations.It then becomes essential to have a system of accounting procedures and records that will maintain adequate control over cash.

1.会计是一个信息系统,确认、计量、记录、报告相关的、可靠的、一致的信息经济管理活动。它的目标是帮助人们作出更好的决定。
2.会计的基础上获得收入时,以是滞取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用及债权和债务不论收到现金,称为权责发生制会计。
3.定期编制财务报表时，出售的商品和商品库存成本时，通过亲自盘点库存来确定其销售，与此相比，当财务报表要求按期准备的时候，在某种程度上说，售出物质的成本和库存的商品就是通过执行库存的实物盘点来决定性的（定期盘存制）。相比之下，永续盘存制更新商品库存量和已售出货物的成本是按某商品每次采购或出售的情况来记账的
4. 2/10,n/60指的是信用周期是60天，但是如果在发票日期的10天之内付款的话，债务人需可按发票金额获得2%折让。10天就作为折让期。
5. 2/10,1/15,n/30指的是：如果在第一个10天的折让期限内支付了发票，就可以获得2%的折扣，或者如果在之后的5天内支付了，就可以获得1%的折扣，或者30天的信用期内的第二个折扣期中仍然没有支付发票，那他就必须支付发票全额
6.现金是流动性最大的财产，但也最容易被盗和欺诈。流动性决定着一项资产可以转化为其他资产的难易，或者被用于购买其他服务或屡行某些义务的能力。因此，它对于建立一整套的记账程序和保持控制足够现金的账面极其重要。

篇六:会计专业实习报告

根据《会计法》和有关法规的规定，财政部门在会计人员管理中的工作职责主要包括( )
A.会计从业资格管理

　　B.会计专业技术职务资格管理

　　C.会计人员评优表彰奖惩

　　D.会计人员继续教育管理

同学你好，很高兴为您解答！

　　ACD本题考核财政部门对单位违法行为的认定。根据规定，以虚假的经济业务事项为前提编造不真实的会计凭证、会计账簿和其他会计资料，属于伪造会计凭证、会计账簿和其他会计资料行为。此行为也属于提供虑假的财务会计报告的行为。故选ACD。

　　希望我的回答能帮助您解决问题，如您满意，请采纳为最佳答案哟。

　　再次感谢您的提问，更多财会问题欢迎提交给。

高顿祝您生活愉快！

篇七:会计专业实习报告

几道会计专业的题目!
1.
A公司2004年10月编制的部分会计分录如下：
（1）借：短期借款 20 000
贷：银行存款 20 000
（2）借：原材料 58 300
贷：银行存款 58 000
库存现金 300
（3）借：销售费用—广告费 5 000
贷：银行存款 5 000
（4）借：应付账款 3 500
贷：银行存款 3 500
（5）借：银行存款 150 000
应收账款 5 000
贷：主营业务收入 155 000
（6）借：销售费用 14 000
贷：应付职工薪酬 14 000
（7）借：应付职工薪酬 14 000
贷：银行存款 14 000
（8）借：盈余公积 100 000
贷：实收资本 100 000
（9）借：主营业务成本 100 000
贷：库存商品 100 000
（10）借：银行存款 135 000
贷：应收账款 135 000
要求：
（1）根据上述会计分录,说明各经济业务的内容.
（2）计算A公司2004年10月份利润总额.
（3）分析业务（1）（2）（5）（8）,说明其对会计等式的影响.
2.
要求：根据下列经济业务作成会计分录,并填入规定的空格内：
经济业务 会计分录
例：(1) 收到投资者投入机器一台,价值20000元,已投入使用. 借：固定资产 20 000
贷：实收资本 20 000
(2) 企业购买A材料10000公斤,每公斤29.70元,增值税率17%,款项从银行支付.

(3) 用银行存款支付上述购进A材料的运杂费3000元.
(4) A材料已验收入库,结转实际成本.

(5) 企业从华南公司购进B材料2000公斤,每公斤50元,增值税率17%货款未付.

(6) 从银行借入短期借款100 000元,存入银行.
(7) 企业本月发出A材料9300公斤,每公斤30元.其中：生产甲产品领用5000公斤, 生产乙产品领用4000公斤,生产车间一般耗用200公斤,厂部管理部门耗用100公斤.

(8) 厂部管理人员原预支差旅费300元,现报销250元,余款交回.

(9) 本月应付工资总额22000元.其中,甲产品生产工人工资12000元,乙产品生产工人工资8000元,车间管理人员工资400元,厂部管理人员工资1600元.

(10)本月计提固定资产折旧6000元.其中车间应负担5000元,厂部应负担1000元.

(11)开出转账支票,以银行存款发放工资22000元.
(12) 开出转账支票,以银行存款预付下年度财产保险费3000元.
(13)以银行存款支付本季度应付短期借款利息3000元(已确认).
(14)以银行存款支付车间设备修理费600元.

(15)按甲、乙产品生产工人工资比例分配和结转本月制造费用.

(16)本月投产甲产品100件已全部完工验收入库,计算并结转甲产品实际生产成本.

(17)月末计算确认应付短期借款100000元的利息费用,年利率6%.
(18)本月销售甲产品80件,每件售价3000元.增值税率17%,通过银行收回50%的款项,余款尚未收回.

(19)以银行存款支付销售产品运杂费和其他费用2400元.
(20)本期应交城市维护建设税等销售税金500元.
(21)月末结转已售甲产品的生产成本.

(22)月末将各项收入结转“本年利润”.

(23) 月末将各项成本、费用结转“本年利润”.
(24)按25%的所得税率计算应交所得税（假定利润总额为500000元）.
(25)按规定提取盈余公积5600元.
237923418
你把问题写好 我肯定给多加分 我保证!

　　第一大题
　　（1）偿还短期借款20 000元；
　　（2）购买原材料58 300元,开出支票58 000元,余款用现金支付；
　　（3）支付广告费5 000元；
　　（4）偿还货款3 500元；
　　（5）出口一批货物计155000元,收到货款150 000元,余款未收；
　　（6）计提销售部门工资14 000元；
　　（7）支付工资14 000元
　　（8）盈余公积转增资本100 000元
　　（9）结转已销产品成本 100 000元
　　（10）收到货款 135 000元
　　（2）利润总额= -5 000+155 000-14 000-100 000=36000
　　（3） 资产=负债+所有者权益
　　（1）使资产和负债各增加20000元；
　　（2）使一项资产（原材料）增加58 300,另外两项资产（银行存款、库存现金）减少58 300；
　　（5）使两项资产（银行存款、 应收账款 ）增加155 000,所有者权益增加155 000
　　（8）使一项所有者权益（盈余公积）增加100 000,使另一项所有者权益（实收资本 ）减少100 000；
　　第二大题
　　(2) 借：材料采购—A材料 297000
　　应交税费—应交增值税（进项税额）50490
　　贷：银行存款 347490
　　(3) 借：材料采购—A材料 3000 贷：银行存款3000
　　(4) 借：原材料—A材料 300000
　　贷：材料采购—A材料 300000
　　(5) 企业从华南公司购进B材料2000公斤,每公斤50元,增值税率17%货款未付.
　　借：原材料—B材料 100000
　　应交税费—应交增值税（进项税额）17000
　　贷：应付账款 117000
　　(6) 借：银行存款100000贷：短期借款100 000元
　　(7) 借：生产成本—甲产品 150000
　　生产成本—乙产品 120000
　　制造费用 6000
　　管理费用 3000
　　贷：原材料—A材料 279000
　　(8) 借：管理费用—差旅费 250
　　库存现金 50
　　贷：其他应收款 300
　　(9) 借：生产成本—甲产品 12000
　　生产成本—乙产品 8000
　　制造费用 400
　　管理费用 1600
　　贷：应付职工薪酬 —工资 279000
　　(10) 借：制造费用 5000
　　管理费用 1000
　　贷：累计折旧 6000
　　(11)借：应付职工薪酬 —工资22000
　　贷：银行存款22000
　　(12) 借：长期待摊费用3000
　　贷：银行存款3000
　　(13)借：应付利息3000
　　贷：银行存款3000
　　(14)借：制造费用600
　　贷银行存款600
　　（15)制造费用总额=6000+400+5000+600=12000
　　分配率=12000/20000=0.6
　　借：生产成本—甲产品 7200
　　生产成本—乙产品 4800
　　贷：制造费用12000
　　(16）借：库存商品 169200
　　贷：生产成本—甲产品 169200 （150000+12000+7200）
　　(17)借：财务费用6000
　　贷：应付利息 6000
　　(18)借：应收账款 140400
　　银行存款 140400
　　贷：主营业务收入240000
　　应交税费—应交增值税（销项税额）40800
　　(19)借：销售费用 2400
　　贷：银行存款2400
　　(20)借：营业税金及附加500贷：银行存款500
　　(21)月末结转已售甲产品的生产成本.
　　(22)月末将各项收入结转“本年利润”.
　　(23) 月末将各项成本、费用结转“本年利润”.
　　(24)按25%的所得税率计算应交所得税（假定利润总额为500000元）.
　　(25)按规定提取盈余公积5600元.
　　楼主,把分值给我吧,我全给你完成,我会呀,就是有点长

篇八:会计专业实习报告

篇九:会计专业实习报告

急需一篇英文的社会实践论文 1500字左右
我的要求弄错了 我们老师主要让我们写一篇社会调查实习报告 内容是关于通过实际走访外事机构及涉外公司 调查各单位英语专业毕业生现在所从事的工作 了解他们在工作中普遍遇到的问题及他们所感觉到的学校所学到的知识与实际工作的脱节之处 了解英语朱专业的哪些课程与实际工作的联系尤为紧密 使知识的价值真正能在实践中得以实践
您也可以 写一些您自己的看法 用英语 不一定1500

Many managers will swear that they draw very little from the world of academia.Academics are seen by such managers as being theory鈥搊bsessed,too far removed from the practical,pragmatic world through which management moves.
And yet,the ideas that have come from business schools completely shape the goals that business leaders accept and embrace,and many of the actions that follow.
For years,business schools have taught that managers have to be carefully controlled because,left to their own devices,they may not do what is said to be their main job 鈥 to maximise shareholder value.The interests of managers have to be brought into line with those of shareolders by making stock options a major part of their pay.
These beliefs have become so standard,you need never have set foot inside a business school to have your day to day choices affected by them.
And some of these theories have become fact after the event.If you preach that managers cannot be trusted to run business,and they are purely the agents of the shareholders,then in time the fact that people behave as though this were so,makes it so.Even if this is a bad outcome.
If you think management is a science 鈥 like the laws of physics are science 鈥 then you come up with some strange notions.Such as the notion that things like ethical values should not be a part of it.
This is where Milton Friedman came in 鈥 with his oft鈥搎uoted line:"Few trends could so thoroughly undermine the very foundations of our free society as the acceptance by corporate officials of a social responsibility other than to make as much money for their stockholders as possible".
This is important.When companies do bad things,managers often claim that they were powerless to make alternative choices.The demands made upon them in the market,and through the pressure from the analysts and shareholders,meant that their free choice was wholly absent.
Ford,of course,was unable to move away from SUVs and fundamentally improve environmental performance because its marketplace insisted on big cars.How long ago that now seems.
In truth,there is always a choice.Lloyds TSB used to be attacked by some shareholders for not being more adventurous in the cause of ramping up the profit.Its caution turned into a big positive in the end.And the fact the managers had not simply folded in the face of shareholder expectation was shown to be 鈥 good management.
But where does the enormous certainty in Friedman"s position actually come from?Why do so few dare to question today the idea that the role of the manager is to "maximise shareholder value"?When did it stop being good enough to get a "fair return" on investment?
The other big critics of corporate social responsibility will often cite similar factors.According to some,if a manager spends money on something unrelated to maximising profit,he or she is "stealing shareholders money".This is not true.
Shareholders don"t own the company 鈥 not in the way that you and I would understand ownership.They just own a right to some of the surplus cash flows of the company.They don"t own the assets.They don"t own the business (which is in law a legal person in its own right).And if they did,then they would have to be directly responsible for the actions of the company.When human rights are abused,it would be the shareholders that got sued 鈥 which of course does not happen.
But don"t shareholders enable the wealth creation in the first place by providing capital?Sure 鈥 but only because the resources of management and other employees are applied to it.The staff arguably have the biggest stake in the company.Although people move from job to job,it is still a harder thing to do than it is to buy or sell shares.
What happens in practice with all these theories?
Take the line that you need to police management to ensure they keep in line with shareholder interests.That means that you have to expand the number of independent non鈥揺xecutive directors on boards,split the role of chairman and CEO and the rest of it.
An academic review of 54 studies on how the make up of the board affects the company"s performance showed that the number of non鈥揺xecutive directors has no effect.Another review of 31 studies on the difference made by separating leadership roles showed a similar message.And yet these principles have formed governance law over the last few decades.
The payment of CEOs in stock options has led to all sorts of scandals.It has not lead to shareholders being better served.Even Michael Jensen,the original proponent of the practice,noted in the Economist magazine in 2002 that it hadn"t worked out the way he had thought it would.
People were quick to point out that Enron had a number of CSR programmes when they thought this might be a stick to beat the CSR movement with.But Enron also had a board stuffed with independent directors (80 percent),had split the role of CEO and chairman,and granted large stock options to its senior managers.
Why do people cling to a theory that clearly isn"t working?Because if you do,you can pretend that management is a science.And you can build models around it that will predict what will happen.
If companies have to take due regard to their impact on other stakeholders in society,it is impossible to model that.It depends on judgement,and instinct,and cultural influence.
Friedman said that one of his major aims was that ethical problems would be left to individuals to wrestle with 鈥 such concerns would be removed from management theory,which would deal only with the science of transactions.
But of course there is no such science.Modeling the economy rested upon the belief that people would make rational decisions based upon their own self鈥搃nterest.But tests with real people showed that they allow their decisions to be tinged by notions of fairness,compassion,and community spirit.
So where does this take us?
First of all,we need to use the current crisis to challenge some of the outdated assumptions that have had their hand in creating it.And that includes the business schools 鈥 who should be starting to re鈥揺valuate what we have learned.
We need to start asking some fundamental questions and thinking through what they mean for theory 鈥 and practice.
What if,for instance,the goal of maximising shareholder value CAUSES credit bubbles,because the only way to achieve the goal is to ramp up consumption until the point it can no longer be sustained,and collapses?
What if climate change means that we need a business model capable of providing sufficient,but not ever increasing consumption?What would that model look like?
Is it easier to achieve if you assume people can make decisions based on something other than pure self鈥搃nterest,or is it harder?
Would it be helpful at this point in history if business leaders and business schools had more of a dialogue,or less,on such questions?
ACKNOWLEDGEMENT:This article draws together a number of themes I have covered in different articles over the last few years,but is very much indebted to the late Sumantra Ghoshal,whose 2005 article "Bad Management Theories are Destroying Good Management Practices" provided the business school / academic angles.I am grateful to Shakti Kapoerchan for drawing my attention to it.

篇十:会计专业实习报告

3.（此题为会计专业考生必做题，非会计专业考生不做） 某企业2000年投资收益的概率分布如下： 经济情况 税
3.（此题为会计专业考生必做题，非会计专业考生不做）
某企业2000年投资收益的概率分布如下：
经济情况 税息前投资收益率 概率
繁荣 25% P1=0.25
一般 20% P2=0.50
较差 15% P3=0.25
2000年，企业资金总额为500万元，其中借入资金与自有资金的比例为1∶4，企业所得税税率为33%，借入资金利息率为10%。（对于除不尽的数，请保留小数点后两位）
要求：（1）计算该企业2000年期望的税息前投资收益率。
（2）计算该企业2000年期望的税息后自有资金收益率。
（3）计算该企业2000年财务杠杆系数。

（1）期望的税息前投资收益率=25%×0.25+20%×0.50+15%×0.25=20%
（2）自有资金=500×4/5=400万元；
借入资金=500-400=100万元
期望的税息后自有资金收益率=（500×20%-100×10%）×（1-33%）/400×100%=15.08%
（3）财务杠杆系数=500×20%/（500×20%-100×10%）=1.11

会计专业实习报告(共10篇)

http://m.tuzhexing.com/zhichang/1324386/