Assessing and Tax Accounting Principles in the German Civil and Commercial Code and the Impact on Tax Compliance

The author outlines the development of accounting and assessing principles in Germany. He presents the poor regulations at the beginning and shows the thoroughly improved rulings after the middle of the 19th century as a result of specific problems caused by the revolutionized taxation sytem after priority was shifted from indirect excise duties to direct new income taxation. The author shows the impact of accounting problems and the development of modern accounting principles originated by the political events. He outlines the gradual formation of extraordinary deficiencies of the German legal accounting principles compared with the ideal goal of all accounting. The author demonstrates the difficulties, which brought about a different historical economic development beween German and Anglo-Saxon accounting principles. He shows the obstacles the harmonisation activities are facing and the endeavours to support globalisation.     

对『司法会计鉴定结论能否回答法律性问题』的思考

司法会计鉴定结论是法定证据之一.由于司法会计技术人员一般都具备较高的综合素质,司法会计鉴定与查帐报告和审计结论有质的区别,司法会计技术人员对案件过程有比较全面的了解,对案件性质有比较深刻的认识,因此,司法会计鉴定结论对法律问题不应当采取一概回避或一律排斥的态度.又由于司法会计技术人员不具备对案件定性的权力,司法鉴定在本质上是一种科学研究活动,决定了它只能有限制地回答部分与鉴定要求有关的法律问题.     

论反倾销应诉中司法会计数据的可采性

在反倾销案件中,反倾销调查机关为了做出倾销裁定和产业损害认定,通常需要依赖于从司法会计执业人所收集到的大量司法会计数据。在反倾销司法会计中,司法鉴定执业人依其法定身份的要求,运用专业知识进行判断。司法会计数据的可采性问题是决定应诉结果的一个重要因素。根据我国反倾销应诉的实际情况,急需提高司法鉴定人执业水平,进而提高我国企业应诉过程中产生的会计数据的可采性。     

Use of Accounting Information by Mayors in Local Governments

ABSTRACT

The use of accounting information in the public sector is gaining more attention in recent years, both in literature and among politicians. In particular, it is still necessary to shed light looking at those that have responsibility to make the final decision: politicians. This article attempts to help understand the role of accounting information in decisions made by mayors by analyzing the results of a national survey to which Italian mayors responded. The survey questioned mayors about their use of accounting information during the policy cycle. The use of accounting information by mayors is quite varied, especially if we consider the different phases of the political cycle. The clustering of the results led to the identification of three different groups of mayors with respect to different ways of using accounting information.     

贵州矿产资源开发中的生态补偿机制

矿产资源开发的生态补偿问题,是“工业强省”战略的重要机制。由于现行生态补偿政策和机制不完整,环境利益及其相关经济利益在保护者、破坏者、受益者和受害者之间分配不公平。目前中国还没有一项真正以生态补偿为目的的政策设计。虽然如退耕还林、天然林保护、矿产资源税及补偿费等政策涉及到保护和恢复生态环境的相关内容,但它们被制定出来并非为生态补偿．因此没有直接的生态补偿效益。尤其像贵州这样矿产资源相对丰富的地区。没有相应的生态补偿机制．将会带来更多破坏性开采。构建贵州矿产资源开发生态补偿制度需要明确生态补偿的主体与补偿对象．确定补偿方式、补偿标准及运作模式。其中生态补偿成本核算与补偿标准的确定具有可操作性。     

浅议司法会计鉴定人员出庭举证的原则与内容

司法会计鉴定人员出庭举证,可大大减轻公诉人在专业技术问题上的压力,为法庭定案量刑起到极其重要的作用.在出庭举证中,司法会计鉴定人只要坚持举证的基本原则,把握举证的要点内容,便能达到条理清楚、层次分明、重点突出、富于逻辑的最佳出庭举证的效果.     

管理会计在网络经济时代发展的新趋势

网络经济时代,社会经济环境和管理科学正在发生着巨大的变化,也成为推动管理会计创新和发展的动力,而管理会计的创新和发展也极大地促进了企业管理的改革与发展。网络经济中,管理会计与财务会计结合更加紧密,趋向统一,网络经济、信息技术、管理会计相互促进,不可分割。     

Remitting subjects: migrants,money and states

Abstract

Scholars’ and policy-makers’ interest in the remittances that migrants send home to relatives has increased dramatically in the past two decades. Focusing on remittances from the United States to El Salvador, we examine how academic studies, public discourse, and state accounting practices simultaneously produce and reveal the nature of this phenomenon. By treating the money that migrants send home as both national resource and foreign currency, central banks and international financial institutions define remittances as a ‘cost-free’ source of national income. Further, debates about remittances’ social and economic impact focus on whether remitting promotes or undermines particular values associated with neoliberalism, such as self-sufficiency, entrepreneurship and empowerment. Our analysis thus sheds light on new configurations through which money, states and migrant citizens are linked.     

会计人员造假行为的法律治理与制度防范

会计造假导致的信息失真对投资者、债权人和国家的利益造成了巨大的威胁。在实践中,会计人事制度不健全、相关法律机制不完善和政府部门监管不利是导致会计人员造假的三大主动因。规制会计造假行为应当双管齐下,将法律和制度有机结合,集中精力解决会计人员独立性和违法成本与收益两大难题,从而有效阻断造假动因。     

对企业会计信息失真的解读与应对

随着市场经济的不断发展,作为政府制定宏观经济决策的重要依据的会计信息,发挥着越来越重要的作用。失真的会计信息具有很大的社会危害性,会影响企业内部经营管理、削弱政府宏观调控的效力、破坏投资环境、并且损害投资者和债权人的利益。通过对企业会计信息失真的深入解读,以及相应的对策研究,满足企业对内部管理的需要,可充分发挥企业会计信息在宏观决策中的作用。