新旧投资准则的差异及其对相关指标的影响

新企业会计准则的颁发,使我国进入新一轮会计改革。此次改革在会计要素的确认、计量等更深层次上,进一步完善了会计规则,将有利于规范会计秩序,以实现国际趋同。本文试图从企业对外投资业务入手,通过对新旧企业会计准则进行比较,分析其差异以及由此形成的对相关指标的影响。     

我国司法会计学教育的现状及意义

我国开展司法会计学教育已近50年,但到目前为止,司法会计的教育内容、教育的普及性与司法实践的需要差距较大。开展司法会计学教育,对于适应我国司法实践发展的需求,提高我国司法会计理论研究水平, 促进我国立法、法学教育以及与国际接轨都具有至关重要的意义。本文对我国司法会计学教育的现状及在我国开展司法会计教育的意义进行了探讨,以期对我国司法会计教育的发展起到一定的促进作用。     

改进行政事业单位会计集中核算问题探讨

会计集中核算是以会计核算中心为单位集中办理会计核算工作和实行会计监督的一项新举措。这项制度的实施效果显著。改革构想:一是要做到国库集中收付与会计集中核算的相互渗透和有效融合,二是各统管单位切实加强报账会计队伍建设,三是加快实行部门科学预算的进度,四是会计核算中心职能应从核算型向管理型转化,五是构建新型的财政稽查监督机制,六是完善内外监控制度,七是健全完善会计法规体系。     

试论司法会计勘查

大量经济犯罪的产生,需要对所涉及的会计资料进行勘查。本文对司法会计勘查的概念、原则、内容、方法加以探讨,以期对实际工作有所裨益。     

Using Qualitative Research in Accounting and Management Studies： Not a New Agenda

Today, many researchers publish their qualitative works in top accounting and management journals. The contribution of this approach in accounting and management studies continues to gather momentum. Policymakers in both public and private sectors have been increasingly recognizing the importance and value of this method, since it offers detail and rich analysis of accounting and management practices in an organization. Various current literatures indicate that the interest in qualitative approach in the field of accounting and management seems to grow. However, there are still many researchers in these fields reluctant or even reject to implement this method arguing that qualitative approach is not scientific and the results are also not scientific. Therefore, the purpose of this paper is to discuss the issue of using qualitative method in accounting and management studies. The paper is started by looking at the conceptualization of qualitative research. After that, a paradoxical view of qualitative and quantitative methods is discussed. This is followed by discussions of using qualitative research method in accounting and management studies, particularly the use of interpretive case study and grounded theory will be reviewed and discussed in this paper.     

S&ED Promotes Stable and Cooperative Sino-U.S. Ties

正THE Sixth U.S.-China Strategic and Economic Dialogue(SED)convenes in Beijing this July.President Obama’s Special Representative and Treasury Secretary Jacob Lew visited China ahead of the event,from May 11 to13,to meet with Chinese Premier Li Keqiang and Vice Premier Wang Yang.The two sides reached consensus on the basic content of the coming SED.     

Towards Performance,Quality and Environmental Management in Local Government: the Case of Spain

The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire sent to Spanish local governments about the tools they use and the factors that influence their implementation. The results show that more efforts are necessary to implement performance measurement and total quality management, but they also show some positive aspects, such as the usefulness of performance measurement and its application to decisions in those local governments that have implemented it.     

IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations

Accounting and reporting systems in public administrations of European countries have deeply changed in the last 20 years due to the new public management wave and the trend toward international harmonization. This research aims to examine the possibility of implementing International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework (CF), by observing accounting and reporting systems in the different governmental levels of countries selected and taking into account the embedded traditional characteristics of European countries. Results highlight how many structural differences still occur within and among countries, showing that much work is still necessary to obtain harmonization as implied in the IPSASB’s CF.     

Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses

The present study was carried out to examine the compliance of medium and large-size enterprises in Kayseri, Turkey with strategic management accounting techniques （SMAT） and to determine the effects of SMAT on the perceived performance of businesses. The sub-dimensions of SMAT were specified as cost-oriented, customer-oriented, and competitor-oriented techniques. The effects of SMAT and sub-dimension usages on the perceived performance of businesses were investigated by hypotheses. The data gathered from 202 accounting managers in Kayseri were used to test the hypotheses. Results revealed that the participating businesses had a usage intensity of above average for 16 out of 17 SMAT and they had over 50% compliance with 12 of these techniques. Although SMAT and cost, customer and competitor-oriented sub-dimensions had significantly weak impacts on perceived performance, the positive relationships and effects were found to be sufficient to accept the hypotheses.     

浅谈我国会计准则与国际会计准则的比较

随着我国市场经济体制日益完善,会计作为一种通用的商业语言,必须与国际接轨才能适应并促进经济的发展。从关联方关系及交易的披露、资产减值、债务重组、政府补助的会计处理以及会计政策、会计估计变更和会计差错更正五个方面对我国会计准则与国际会计准则具体内容比较。进而深入分析差异原因,分析如何面对我国会计准则的国际化。