Abstract

简讯

Research on Internal Control Environment and the Distortion of Accounting Information
——Based on Hirisun Technology Incorporated

Abstract:In future accounting information system will serve not only as an accounting treatment tool,but also a consultant that could answer various questions from its users.To build such expert system,the key is to let the computer understand the language used by accountants.This paper studies how to identify accounting event stated in natural language.By introducing natural language processing technology,we propose word transfer method in accounting text analysis and an intelligent event identification method is given.This method firstly establishes accounting text corpus and collects its lexical statistics.Then the lexical features are used to identify accounting event from unknown accounting text.Experiment result show this method is valid and of high-precision.

Keywords:Accounting intelligenceAccounting informatizationAccounting language understanding Natural language understandingArtificial intelligence

Wang XiaoyanLi Yuze
（College of Economics and Management,Tianjin University of Science&Technology）

Abstract：Defects in the internal control environment led to the failure of internal control are an important reason for the current widespread distortion of accounting information.Firstly,this article summarizes the meaning,classification and elements outlined of the internal control environment and distortion of accounting information.Secondly,the internal control environment are exposed to the effects of the accounting information distortion from the organizational structure,internal audit,corporate culture and human resource policies tripartite analyzed.Thirdly,according to the case for the Shenzhen Hirisun Technology Incorporated,analyzes the internal control environment from the perspective of the causes of distortion of accounting information.Finally,the status quo of China's internal control environment presents suggestions and strategies to optimize the internal control environment management accounting information distortion.

Quality of accounting informationInternal control environment

Empirical Research on the Influence of“Replace the BT with VAT”on the Enterprise Financial Capability——The Information Technology Service Industry

Li Yonghong He luSun Jing
（College of Economics and Management,Xi`an University of Posts&Telecommunications）

Abstract:Nowadays,the global economy and knowledge economy are developing rapidly,in consequence,all industries have already penetrated in each other.Generally,commodity production needs to impose value-added tax,while service industry belongs to the scope of business tax collection This is not good for the development of tertiary industry in our nation.The article collects data which come from 158 public information technology services companies from 2010 to 2014;moreover,on the basis of theoretical analysis,the paper puts forward this article’s hypothesis.Through SPSS23.0 software description analysis,the article got the results of empirical analysis with the results of the previous theoretical analysis.Finally,the policy recommendation are given.IT services industry is the first pilot industry of“Replace the BT with VAT”,the new system enables the development of new industries with greater vigor,therefore the study on the impact of“Replace the BT with VAT”of IT service companies has a certain reference value to further develop and promote Chinese’s reform of the tax system.

Keywords:“Replace the BT with VAT”Enterprise financial capabilityInformation technology service industry

Comparative Analysis on Government and Corporate Balance Sheet

Tang HengshuLi Xi
（School of Economics and Management,Chongqing Jiaotong University）

Abstract:The"13th Five-Year"plan of accounting reform and development issued by the ministry of finance on Oct.8,2016 indicates that accounting reforms of the government and non-profit organizations should be promoted,and the system of governmental accounting standards should be established.Under the circumstance,preparing government balance sheets become the heart of accounting reforms at present.Based on the research and application status anlysis of the government balance sheet,and considering that the the enterprise balance sheet has been maturely applied in practice,the present paper makes a comparison between the enterprise and the government balance sheet through the four aspects of report main body,foundation,balanced relations and function. The comparison can provide a theoretical reference for further research on the government balance sheet.Furthermore,policy recommendations for speeding up the preparation of the government balance sheet are proposed.

Keywords:Balance sheetReport subjectCompilation basisEquilibrium relation

The Accounting Treatment of R&D Expenditure of Online Game Companies——A Case Study of Zhong Qingbao

Liu Wanli
（Finance and Cost Research Center,Henan University)

Abstract：The accounting treatment of R&D expenditure related to the accounting personnel professional judgment,the different accounting treatment will result in different economic consequences,the earnings management problem caused by this has always been the focus of industry and academic debate.Independent research and development oriented online games listed companies need to continue R&D investment,improper risk management and control of R&D investment will have a huge pressure to perform,can easily lead to over-capitalization behavior.This paper takes the accounting treatment of R&D expenditure of Zhongqingbao as an example,and discusses how to effectively avoid over-capitalized R&D expenditure in accounting practice.

Key words:R&D expenditureCapitalizationExpensing

The Intelligent Accounting Event Identification Method based on Natural Language

Wu Longting Xiao Cong
（School of Accounting,Zhongnan University of Economics and Law;City College,Wuhan University of Science and Technology）