关于对消减负债做假的司法会计鉴定

本文揭露了有的国家机关、企事业单位会计做假账、中介机构假评估的犯罪行为,剖析了弄虑作假的手法,提出了防范的措施。     

浅议加强会计电算化系统下的内部控制

单位建立电算化会计信息系统后,对如何通过加强内部控制,保证财务数据及会计资料的安全性、保密性提出了更高的要求。要加强电算化系统的内部控制,提高会计核算水平和内部控制的安全性、有效性,必须从内部控制设计需考虑的问题及完善会计电算化系统应加强的措施两方面入手。     

How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.     

The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.     

EPSAS—Worrying the Wrong End of the Stick?

The ultimate objective of the European Public Sector Accounting Standards (EPSAS) project is for the European Union (EU) to improve budgetary surveillance of its member states through more reliable statistics. The objective of this article is to analyze the EPSAS decision and discuss the efficacy of the proposed solution. Harmonization is already present through national accounting rules; will more standardization do the trick? Is the problem really being dealt with, or is it just an attempt by the EU to appear to be doing the right thing while the real issue is ignored? This article suggests that targeting governmental accounting systems for this purpose may prove futile.     

改革现行国民经济核算体系的理论探讨

现行以GDP为主要指标的国民经济核算体系没有反映自然资源对经济发展的贡献和生态资源的巨大经济价值;没有反映生态环境恶化带来的经济损失;没有反映自然资源的耗减与折旧;没有反映环境保护费用支出等等,因而有很严重的弊端,必须要改革。本从国民经济核算和自然力、国民经济核算与三种资本观(物质资本观、人力资本观与生态资本观)、国民经济核算与发展观三个方面对现行国民经济核算体系的改革作了理论探讨。     

论会计信息的真实性

会计信息的真实性对会计信息的汇总分析,对经济进行宏观调控等方面具有重要作用。我国存在一些影响会计信息真实性的因素,应采取措施提高会计信息的真实性。     

司法会计鉴定的理论结构初探

司法会计是会计学和法学相结合的一种新兴的边缘性学科 ,阐述了司法会计鉴定的观点综述和发展前景 ,重点从司法会计鉴定的涵义、模式、主体、依据标准、程序和报告等方面对其理论结构进行详细论述 ,旨在对司法会计鉴定理论作出有益的初步探索。     

会计网络化管理问题探析

会计网络化是会计工作的发展方向,它涉及到单位内、外部诸多方面和因素,是一项系统工程。现行的会计法规和管理制度因制定时间较早,已经不能完全适应其发展变化,凸显出滞后性。本文主要从如何建立健全包括会计网络化岗位责任制、会计网络化操作管理制度、会计网络化系统管理制度、网络化会计数据管理制度、网络化会计档案管理制度等在内的会计网络化管理制度方面加以探讨,以促进会计网络化工作的健康发展。