社保会计核算问题与对策

近年来我国社保管理制度改革深入发展,社保基金管理部门除了负责社保基金的收支以及运营管理外,还担负着对社保基金进行必要的监督管理,并实现社保基金的保值增值的职责,因此社保体制的改革对社保基金会计核算工作提出了更高的要求。总结分析现阶段社保基金会计核算工作现状问题,并通过对社保基金会计核算改革,提高社保基金的管理水平,已经成为当前社保基金管理的重要内容。     

Accounting for ideas: Bringing a knowledge economy into the picture

Abstract

Over the past 15–20 years, the margins of industrial classifications, corporate balance sheets and GDP have been altered to capture knowledge as a new category of value. This has resulted in the institutionalization of categories such as an information economy (1997), intangible assets (2001) and, most recently, a knowledge-adjusted GDP (2013) in these calculating technologies. By harnessing knowledge as a manageable and valuable object, these shifts are responding but also contributing to the concept of a knowledge economy. This paper investigates the conditions necessary to anchor these new categories of value. The analysis attends not only to the changing rules and regulations, but also to the rhetorics of visibility/invisibility, materiality/immateriality, and measurability/immeasurability used to make a case for these transformations.     

Determinants of Online Reporting of Accounting Information by Spanish Local Government Authorities

This paper examines the features of Spanish local governments that influence the degree of their voluntary reporting of financial information on the Internet. Following an agency theory approach, we propose five hypotheses regarding the relationship between voluntary financial disclosure and the size, leverage, capital investment, political competition and press visibility of a local authority. The empirical application of these hypotheses shows that size, capital investment and political competition are positively associated with the degree of online reporting. We also found a negative and significant relationship between press visibility and voluntary financial disclosure.     

关于油田基层班组成本核算的探讨

企业班组是生产经营管理的最小单元,企业生产经营如何搞好,班组成本管理是关键。班级成本核算作为企业实行成本核算的基础,只要不断完善基层班组核算制度,提高全员核算水平,把握住当前班组成本核算所面临的问题,通过建立科学合理的班组核算体系,逐步探索出一条适应企业基层核算的路子。     

Protecting personal data in wartime: The destruction of the alphabetic tabulators in Oslo

As a contribution to this special issue of CLSR, Jon Bing offers a unique wartime account of one of the earliest attempts to prevent ‘online processing’ of personal data by the occupying authorities for oppressive purposes.     

商业贿赂犯罪案件中司法会计检查的运用

商业贿赂是一种新型经济犯罪,它违反了平等、公平、诚实信用的市场竞争原则,阻碍了市场机制的运行,破坏了市场资源的合理配置。打击商业贿赂犯罪已成为当前经济犯罪侦查工作的重点。由于商业贿赂案件证据具有其自身的特点,因此对该类案件开展司法会计检查必须把握其要点。     

我国出口企业应对反倾销的法学思考

被诉倾销己成为困扰我国出口贸易的重大问题,其产生的根源在于WTO反倾销立法在倾销认定、损害认定和倾销与损害之间因果关系认定方面的非公平性,以及欧盟等国在市场经济国家定位上对我国的政治性歧视,应对的有效措施是对出口企业加快国有股减持,加强会计制度建设,建立规范的会计账簿体系.     

WTO框架下我国会计准则国际化的趋向与对策

我国在推动会计准则与国际惯例接轨方面已取得一定的成果。但是 ,从国际会计准则的动向与发展趋势看 ,我国目前的会计准则与国际流行的惯例之间仍存在差异与差距。对我国会计准则国际化问题 ,我们一方面应在吸收借鉴先进的会计理论方法的同时 ,建立起自己的特色。另一方面应在照顾国情需要的前提下 ,尽量与全球化会计准则或国际惯例保持协调     

司法会计鉴定对象探讨

关于司法会计鉴定及其对象存在不同观点,尚未形成较一致的认识,影响了司法会计鉴定工作的规范。对司法会计鉴定的内涵进行分析,将其界定为向委托人报告其委托的财务会计事项的财务、会计相关信息以及提供鉴定意见的一项社会专业活动;梳理并评价司法会计鉴定对象的不同观点,提出司法会计鉴定对象是法律事项中涉及的财务会计事实,财务会计事实分为财务事实和会计事实;并将会计学与法学结合起来分析财务事实与会计事实的构成。     

Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards

This article investigates the environmental factors associated with countries’ decision to adopt International Public Sector Accounting Standards (IPSAS). Based on a sample of 110 countries, the results reveal a positive influence of external public funding (coercive isomorphic pressure), the degree of external openness (mimetic isomorphic pressure), and public sector organizations’ importance on IPSAS adoption. They show a negative effect of the availability of local GAAP on this decision, whereas education level (normative isomorphic pressure) is a nonsignificant factor.

This research contributes to the international accounting literature in the public sector. The results are relevant to standard-setters, regulators, researchers, international financial organizations, and non-adopting countries.