试析实证会计理论

自上世纪80年代以来,实证会计理论获得了巨大的发展,在实际工作中也得到了越来越多的关注和运用。但是,作为一种研究方法,实证会计也有其适用范围,因此,应根据客观条件的需要,扬长避短,有选择地予以运用。     

论金融诈骗罪及预防与对策

我国当前正处于从社会主义计划经济体制向社会主义市场经济体制转变的关键时期,在体制转轨过程中,国内金融市场一度出现了混乱和无序,金融违法、违规现象频发,金融诈骗罪突出,严重扰乱了我国的金融秩序,阻碍了国民经济的正常发展。因此,必须重视金融诈骗罪的预防,即:宏观预防与对策;微观预防与对策;特殊预防与对策。     

试论城市道路交通管理与单向交通组织

单向交通是在城市道路交通中缓解城市交通拥挤,充分利用现有城市道路网容量的一种经济、有效的交通管制措施。但它的设置需具备一定的条件和程序。     

浅议国有企业监事会与会计委派制的不同

向国有企业派出监事会与会计委派制是一种适合我国国情的具有中国特色的会计监督制度 ,它们各有其自己的适用对象。没有适用于所有对象的统一的会计监督模式 ,不同的服务对象需要不同的会计监督制度     

Reporting on financial derivatives –A Law and Economics perspective

Fearing Enron-like financial fiascos concerning derivatives, accounting standards boards have issued new standards aimed at promoting higher transparency and reducing information asymmetries. After persistent reluctance, and despite significant criticism, the pertinent International standard, with some exceptions, was finally adopted by the E.U., for the sake of intra-European and cross-Atlantic accounting harmonization, for which the standard constituted sine-qua-non. These reluctance and criticism are not unfounded, as the standards might paradoxically result in increased information asymmetries, not easily mitigated by additional disclosure, and ultimately resulting in distortion of capital allocation and corporate governance mechanisms. Suggestions for more efficient solutions are outlined herein. JEL Classification G34 · M40     

科学哲学对实证会计的影响

科学哲学是从哲学角度考察科学的一门学科,为如何进行科学研究指引方向,它对实证会计的影响主要体现在以下方面:会计科研成果的可证伪性;会计科研客体具有可重复性;实证会计理论具有解释和预测作用;会计研究过程必须排除价值判断。     

影响罪刑法定原则司法化若干问题之探析

罪刑法定原则纳入我国刑法典,具有划时代意义。但罪刑法定原则司法化在我国仍任重而道远。不能正确解读该原则,在观念上存在误区;刑法规则的模糊性与欠合理有违罪刑法定原则之要求;实践中相关制度与罪刑法定原则相冲突,这一切都严重地影响罪刑法定原则的贯彻落实。     

论高职《财务会计》教学中的会计职业道德养成

《财务会计》课程是高职院校会计专业的一门必修核心课程，在高职会计专业教学中的具有突出地位和重要作用。根据《财务会计》课程的性质及特点，在教学课程中应融入对学生职业道德素质的培养。结合新会计准则的实施，提出实现会计职业道德养成的手段和方法，在向学生传授专业知识和技能的同时又培养学生良好的品德和高尚的情操。     

Going, going, gone: the effects of aid policies on graduation at three large public institutions

This paper exploits uniquely detailed data and cross-institution variation in aid for three large public universities to identify the effects of aid on the probability of college graduation. The results indicate that need-based and merit-based aid both increase graduation rates at large public institutions, but primarily through the types of students that ‘select’ these institutions. Merit-based aid facilitates an institution attracting students who have higher observed academic ability that raises the probability of graduation. Need-based aid enables an institution to attract students with non-academic attributes such as social and cultural networks that, while often unobserved, improve graduation success. Broadly, our results suggest that recent aid policy that has moved away from need-based aid for low-income students (reducing their ability to find the best institutional match) and toward merit-based aid (that alters the distribution of high ability students across colleges) could foster stagnant graduation rates even with rising enrollment rates that have been observed over the last three decades.

“9＋2”与“10＋1”框架机制比较

中国—东盟的全面经济合作,是应经济全球化而产生的国际区域合作的又一新的成果,其“合作框架协议”是最基本的法制依据。而我国南方九省区加上香港、澳门两地的“泛珠三角区域合作”则是在一个国家之内,“一国两制”之下不同省区横向合作的机制创新,它不仅受到了国际区域经济合作创新的启示,而且顺应了整个社会区域整体发展的潮流。本文将在二者的实施框架机制方面进行一定的比较,欲为“泛珠三角区域合作”的法制建构献可替否。