Abstract

Li Jing Guo Yongqing

（China Accounting News，Shanghai National Accounting Institute）

Dynam ics of Frontiers of Environm ental Accounting Information Disclosure—Bibliometric Analys is based on CNK I Data base Since 2000

Hua Xingxia Zhu jianyu Daiyue

（Nanjing University of Information Science and Technology）

Application Research of Material Flow Cost Accounting based on PDCA

Jin You liang Wang E-xiang

（Business Schoolof Central South University）An Accounting Principle and Method of the Know ledge Assets from the Perspectives of Past Input and Future Output in R&D

Gao Xirong Yang Na

（Schoolof Econom ics&Management,Chongqing University of Posts and Telecommunications）

Design and Implementation of CreditM anagement in SAP

LiNannan Qiu Hong

（ChengDu College Of University Of Electronic Science And Technology Of China）

简讯

The Status,Problems and Advices of the Application of the Enterprises Accounting Standards
——Based on the Questionnaire Survey

Li Jing Guo Yongqing

（China Accounting News，Shanghai National Accounting Institute）

Abstract：The current accounting standards in C hina are including accounting standards for business enterprises,accounting system for business enterprises and accounting standards for small business enterprises.What standards are applied？what are the difficult problems？and how standards should be improved at the next step？I norder to answer the above q uestions,we conducted a questionnaire survey.A ccording to the result of question naire survey,w e put for ward the following suggestions for improvement:to unifie accounting standards,and clear to abolish some accounting standards;to increase the practical examples and the perfect interpretation,and further refine standards application guidelines;to make finance report format and form a complete set of accounts andmain accounting treatment description;to strengthen training and build a unified national training platform.

A ccounting standards A ccounting standards for businessenterprises A ccounting system for businessenterprises A ccounting standards for small businessenterprises

Dynam ics of Frontiers of Environm ental Accounting Information Disclosure—Bibliometric Analys is based on CNK I Data base Since 2000

Hua Xingxia Zhu jianyu Daiyue

（Nanjing University of Information Science and Technology）

Abstract：In this paper,using bibliometric methods,based on China know ledge resource pool（CNKI），analysis the research status of domesticen vironmental accounting information disclosure,hotspot,new directions and productive groups,in order to in vestigate Current research progress in this field.As a result,"F riends of A ccounting"and"C ommunication of F inance and A ccounting"form an important group of core journals;Disclosure characteristics and influencing factors are themain focus;The value of the related disclosure is novel research;it does not have a stable core group of authors in the field;study L ocation ismainly in the east coast.Finally,provide a reference for the academic study of environmental accounting information disclosure in the future.

Keywords:Environment alaccounting information disclosure Bibliometrics China journal

Application Research of Material Flow Cost Accounting based on PDCA

Jin You liang Wang E-xiang

（Business Schoolof Central South University）An Accounting Principle and Method of the Know ledge Assets from the Perspectives of Past Input and Future Output in R&D

Abstract：This paper takes the application of material flow cost accounting as the researchob ject.On the basis of summarizing the practical application effect ofmaterial flow cost accounting，This paper Reveals the problems existing in the currentmaterial flow costaccounting application.Based on the analysis of the reasons,the applicationmodel of material flow cost accounting based on PDCA is constructed.The improvement suggestions and counter measures are put for ward from fourmanagement links of PDCA.respectively,It can provide guidance for the further application ofen vironmental management tools formaterial flow costaccounting.

keywords:PDCAM aterial flow costaccounting A pplication strategy

Gao Xirong Yang Na

（Schoolof Econom ics&Management,Chongqing University of Posts and Telecommunications）

Abstract:An accounting principle and method of the know ledge assets was built in order to support the operation and management of the know ledge economy in the age of the transformation from industrial economy to knowledge economy,and the accounting measurement methods were discussed from the perspectives of past input and future output in R&D respectively and demonstrated taking the patent assets as an example.The trait of the soft measurement in the know ledge assets accounting was a great break through to the traditional accounting system oriented within physical assets.The establishment and implementation of that accounting system would provide accounting tools for enterprises to create and manage their know ledge,and supply basic data for countries to in vestigate and analyze the national know ledge assets as well.

Key words:Know ledge assets A ccounting system Softmeasurement

Design and Implementation of CreditM anagement in SAP

LiNannan Qiu Hong

（ChengDu College Of University Of Electronic Science And Technology Of China）

Abstract：Whether companies should take credit sales becomes a real dilemma in modern business environment.Customer’s historical transaction records and credit rating should not be neglected.Thus,customers’creditmanagement is crucial in companies’risk management and daily operation.Based on analysis of credit management process,this article dedicate on the design and implementation of creditmanagement in SAP to setup creditpoliciesand to lower risks.

Keywords:Creditmanagement SAPC redit limits