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  • 标题:The Real-Time Tabulation Method of the Input-Output Model and the Realization of the Real-Time Analysis for the Financial Management and the Supply-Demand Chain Management
  • 本地全文:下载
  • 作者:Kang Ning ; Kang Ning ; Guo Yan
  • 期刊名称:American Journal of Economics
  • 印刷版ISSN:2166-4951
  • 电子版ISSN:2166-496X
  • 出版年度:2014
  • 卷号:4
  • 期号:6
  • 页码:257-272
  • DOI:10.5923/j.economics.20140406.04
  • 语种:English
  • 出版社:Scientific & Academic Publishing Co.
  • 摘要:Realization of an enterprise’s input-output plan model real-time analysis and the enterprise’s input-output statistical model just-in-time analysis is a scientific basis of exploration, and research of the “Organic Combination and Connection between the Enterprise’s Input-Output Model and the Financial Management and the Supply-Demand Chain Management”. In order to cope with the challenge of the Enron Event, the use of the accounting framework furnished by the enterprise’s input-output model to uniformly draw up the enterprise’s accounting titles and methods should be a scientific method to realize the real-time analysis for the input-output model and the financial management and the supply-demand chain management. we may establish not only a set of accounting theory, accounting principles, accounting standards, accounting methods and management methods accepted by the whole world based on the enterprise’s input-output plan model real-time analysis and the enterprise’s input-output statistical model just-in-time analysis, but also a set of scientific law or principle research models from the management ideas to the management methods and the management tools. And we may expand the research height, breadth and depth for the combination of management and accounting under the framework of such a new research mode field. Note: For the brief reason, “an enterprise’s input-output model” sometimes is the shortened one of “an enterprise’s input-output plan model and an enterprise’s input-output statistical model”. And the “Organic Combination and Connection between the Enterprise’s Input-Output Model and the Financial Management and the Supply-Demand Chain Management” is the one for the organic combination and connection between input-output plan model and financial accounting and value chain management, and between input-output statistical model and management accounting and value chain management. Also, realization of the real-time analysis of an enterprise’s input-output model and financial management is shortened for realization of real-time analysis of an enterprise’s input-output plan model, financial accounting and value chain management as well as realization of just-in-time analysis of input-output statistical model, management accounting and value chain accounting. Finally, new accounting theory, accounting principles, accounting standards and management methods stand for the ones based on real-time analysis of an enterprise’s input-output plan model and just-in-time analysis of input-output statistical model.
  • 关键词:Enterprise’s Input-output model; Financial management; Supply-demand chain management; Accounting theory; Accounting principles; Accounting standards; Accounting method / approach; Management method
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