A Research on Theories of Accounting Information Systems

会计的发展与其所处的环境密切相关。信息化社会是对我们当前所处环境的一个准确概括，信息化社会环境下会计理论研究的不断拓展既是必须的，又是一种必然，会计信息化则是信息化社会环境下会计发展的必然选择。会计信息化的重心是会计信息，而会计信息则是会计信息系统的“产品”，所以，会计信息系统是会计信息化的基石，会计信息化的实现程度，很大程度上依赖于会计信息系统实践的发展。实践的发展需要理论的指导，会计信息化理论方法与应用实施管理体系架构（TheoryMethodologyApplicationImplementationManagement，TMAIM)作为会计信息化相关理论的高度概括，指导并推动着会计信息...The development of accounting is closely related to the environment it exists. Informatization society is an accurate overview for our current circumstance. Under the circumstance of the informatization society, continuously expanding the study of accounting theory is not only necessary, but also inevitable.Under the circumstance, Accounting Informatization is the inevitable choice for accounting ...学位：管理学博士院系专业：管理学院_会计学学号：1752010015356

论信息化内部控制审计与信息系统审计

《内部控制审计指引》以及《内部控制审计指引实施意见》的发布与实施,使我国的审计体系更加趋于完善。众多理论研究者从不同角度探讨了内部控制审计与财务报告审计的关系及其整合问题,但对信息化内部控制审计与信息系统审计之间关系的探讨甚少。信息系统审计在国外方兴未艾,在我国却处于起步阶段。随着信息技术应用的不断深入,成功地开展信息系统审计,是我国审计走向世界的必由之路。内部控制审计和信息系统审计共同构筑了财务报告信息质量保证体系,信息化环境又使二者的界限变得

我国XBRL研究的十年回顾:2001-2010

自2003年以来,我国历届会计信息化年会都将XBRL作为会议重要主题进行研讨,2009年以来,我国出台了一系列关于XBRL应用的重要法规,特别是2010年两套标准的发布,进一步推动了XBRL在实务中的应用。而实务的应用又不断对理论研究提供更为重要广阔的研究空间。本着向后看是为了更好地向前进这一基本原则,文章拟对近十年来我国XBRL的研究现状进行梳理和总结,并提出未来研究的基本思路

我国XBRL研究的现状——基于2001-2010年的文献分析

2009年以来,我国出台了一系列关于XBRL应用的重要法规,特别是2010年两套标准的发布,进一步推动了XBRL在实务中的应用。实务应用的不断推广又对理论研究提出了更高的要求,因此,对我国XBRL的研究现状进行梳理和总结,进而明确今后的研究方向,以便更好的指导实务就显得尤为重要。文章基于中国期刊全文数据库(CNKI),对2001年-2010年国内有关XBRL研究的文献进行回顾分析,试图回答以下问题:十年来我国XBRL研究成果主要发表在那些刊物上?十年来我国XBRL研究成果的数量、质量以及趋势如何?十年来我国XBRL研究主要集中在那些方面,取得了那些成果,进一步研究的方向是什么

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies