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澳大利亚会计学本科论文:公司发展和会计责任

论文作者:meisishow论文属性:本科毕业论文 Thesis登出时间:2014-09-22编辑:meisishow点击率:8431

论文字数:3216论文编号:org201409201520106342语种:英语 English地区:澳大利亚价格:免费论文

关键词:Corporate GovernanceSocial Responsibility留学生论文会计责任

摘要:公司的财务立法与公司的发展有着密切的关系,这篇是澳大利亚留学生写的本科会计学论文,重点就是来分析这样的问题。

在美国,公司治理的立法主要是针对上市企业高管需要对财务报表进行准确,这就要求增加董事会和审计人员的监督。然而,民营非上市企业从这些监管控制和安全到目前为止是自由的。


从会计的角度来看,该公司组织到成本中心和评估的基础上属于单独成本,本质上是基于输入的监控系统。输入输出衡量更可能使用相关的评估体系。这些衡量并不直接进行操作,但可以借助一些辅助措施。他们测量的东西被认为通过努力或比较输出输入密切相关。从历史上看,这些衡量指标包括净利润、利润、资产回报率和股本回报率比较输出和输入(衡量指标),和收益和销售额的增长(莱维特,2005;pg 145)。就现有的股东权益最大化公司目标而言,公司的股价也认为与这些衡量指标有关。越来越多,越来越多的公司正在使用股票价格本身或一些薪酬奖励方案,关系到股票价格策略测量工作的始终存在的问题。不过,分离的问题管理对绩效存在着贡献,不只是管理控制(运气、噪音)仍然(卡罗尔,2001;pg。27)。我们如何走出这个瓶颈?

In the United States, Corporate Governance legislation was introduced primarily directed at listed enterprises requiring executives to certify financial statements as accurate and requiring increased oversight of boards and auditors. Private unlisted enterprise however, remains free from such regulatory control and security.


From an accounting perspective, organizing the firm into cost centers and evaluating managers on the basis of costs alone is essentially an input based monitoring system. For managers, though, output measures are more likely to be used than input measures. These measures are not direct measures of effort but, instead, are what are called instrumental measures. They either measure something that is thought to be closely related to effort or compare outputs to inputs. Historically, such measures have included net income, profit margins, return on assets and return on equity (both measures that compare outputs to inputs), and growth in earnings and sales (Levitt, 2005; pg. 145). In terms of maximizing the wealth of the existing owners of the company, the company's stock price is also assumed to be related to these measures. So, increasingly, more and more companies are using the stock price itself or some compensation scheme that ties rewards to the stock price to finesse the ever-present problem of measuring effort. Still, the problem of separating the contributions management makes to performance from factors that are not under management control (luck, noise) remains (Carroll, 2001; pg. 27). How do we get out of this box?


Measures of relative performance may be one answer. Owners can measure managerial performance relative to the performance of other firms in the industry or some other benchmark. For example, managerial performance can be benchmarked against such industry wide financial ratios as profit margins, return on assets, return on shareholders' equity, and rates of growth in sales and net income. As we will discover, many companies do use such relative performance measures and measure performance against peer groups’ With respect to the stock price, managerial performance can be evaluated by adjusting the change in the company's stock price for what happened to the market in general-all companies-during the same period. Suppose the per share price of XYZ Corporation fell by 8 percent over the year. Was the decline in the share price due to poor management or to factors beyond the control of management, such as an economy wide recession? Some insights into this question can be gained by looking at what happened to a broad-based market index such as the Standard & Poor's 500. If the index fell by 20 percent, perhaps the managers of XYZ Corporation should be paid a substantial bonus because they were able to guide the company through the recession far better than the managers of other companies. However, if the index rose by 20 percent during the period, a different story emerges. 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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