不是所有涉案查账都是司法会计鉴定

之所以说不是所有涉案查账都是司法会计鉴定,是由于两者具有对象与方法不同等实质性差异。然而,说两者不同,并非是对涉案查账的排斥,也并非说司法会计鉴定就不需要查账了。它们各有所长,也各有用武之地。     

Outbound Chinese Capital Spurs European Economy

正THE European Union’s advanced technology,skilled labor force,transparent legal environment,and relatively easy market access make it the preferred investment destination for Chinese investors.European countries,meanwhile,welcome investment from Chinese enterprises,because it promotes economic recovery     

Why China Won't Suffer a “Debt Crisis”

正INACCURATE articles sometimes appear in the Western media claiming China faces a"severe debt crisis."Factually these are easily refuted.Changyong Rhee,the IMF’s Asia and Pacific Department director,recently pointed out that China’s national and local government debt is only 53 percent of GDP,while the U.S.government’s debt is roughly     

Italian Utilities and Public Control: Evidence of Merger Effects

ABSTRACT

Increasing competition-induced mergers amongst public utilities may favour in Italy a reduction in public control and an increase in fair value accounting. In this context, conducting a multiple case study characterized by an innovative comprehensive approach, it is investigated how the peculiarities of the sector affect integration and the subsequent accounting representation of the post-merger entity. The findings show, firstly, the persistent will of the public shareholders to maintain control and, secondly, shed light on a form of interconnected ‘accounting levelling out’ that seems ill-suited to represent the economic reality of the most significant post-merger companies, despite New Public Management provisions.     

法务会计在我国发展前景初探

法务会计又叫诉讼会计,它是通过对财务技能的运用以及对未决问题的调查方法,将证据规则与此相结合的一种会计学科,是会计、审计和调查技术的有机结合,是一门将经济事实和法律问题相联系和运用的行业。在法律化逐步完善的今天,发展法务会计是一个重要内容,从法务会计的定义,产生的必要性、存在的几大领域以及法务会计在我国的现状及发展前景为线索论述了法务会计必将成为未来世纪的热门行业之一。     

试论运用司法会计技术查办经济犯罪案件的策略

司法会计技术作为查办经济犯罪案件的重要手段之一,越来越受到公安司法机关的重视.本文从我国司法会计技术的发展现状入手,分别对运用司法会计检查技术和鉴定技术的策略提出可操作性意见,以便更好地发挥司法会计技术在查办经济犯罪案件中的重要作用.     

Accounting for Future Generations: Intergenerational Equity in Australia1

Australian governments have published three intergenerational reports since 2002. In line with a general international trend these reports pointed to a problem said to arise from an ageing population which exposes Australia to the risk of a future major fiscal crisis. In this article we argue that by failing to use a generational accounting framework, the reports privilege the elderly at the expense of young people. Added to this, they fail to engage any discussion of intergenerational equity defined as distributive fairness and justice. In this article we explore the value of various approaches to intergenerational justice, focusing on the Principle of Intergenerational Neutrality derived from Rawls' theory of justice. We argue that this does not work as well from a policy point of view as Sen's freedom‐as‐capabilities approach. We conclude that linking Sen's approach to justice to a generational accounting will enable governments to address future issues of equity.     

法系不同 本质相同——对司法会计与法务会计的认识

我们不能简单总结司法会计与法务会计的区别,应将其放在特定的法律环境中进行分析。司法会计与法务会计最根本的区别在于法律渊源即法系基础不同,但其本质相同,都是同一种技术学科在不同法律体系下的不同实现与发展;目标相同,都是为法庭提供财务会计方面的证据;理论依据相同,采用的也都是基本相同的技术方法。     

Expectations from Administrative Reforms: An Attempt to Implement the Balanced Scorecard in a Public Sector Organization

The aim of this case study is to explore what actors in a Swedish municipality expect from a new administrative reform (i.e., an attempt to implement the Balanced Scorecard). The findings show that the expectations on changes are highest among the politicians, moderate among the administrators, and lowest among the operative employees. The differences can be explained by the way the reform is anticipated to favor or disfavor the actors, who in turn are influenced by the actors' past experiences. Most of the expressed expectations concern expectations of the outcome of the administrative reform, but some concern expectations on the reform itself.     

Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards

The French General Law of Finances of 2001 introduced a set of accounting standards including an explicit conceptual framework reconciling accrual basis accounting with the specific aspects of accounting for central government activities. This article analyzes this French set of accounting standards from a dualistic perspective that compares both business and non-business accounting. Three different views of accounting for business enterprises are addressed: the wealth-basis (static), the cash-basis, and the accrual-basis (dynamic). A dynamic view of the accrual basis is adapted to the specificities of non-business entities, including governments. The accounting representation is used here to explore further the nature and role of public sector activities within the economic system and their economic and monetary significance.