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。     

司法会计鉴定实务中亟需解决的几个问题

近年来我国经济飞速发展,经济犯罪案件越来越多,对司法鉴定业务的需求也在迅速增长,社会中介司法鉴定机构越来越多地介入了各种诉讼案件中,司法会计鉴定更是近年来介入最迅速的鉴定类别之一。但是,因司法会计鉴定不完善而使经济犯罪案件错审、错判的现象屡屡出现,影响了司法的公正性和严肃性。本文就司法会计鉴定实务中的技术标准、鉴定程序、检材范围、专业资格和责任追究等问题发表意见。     

现阶段会计电算化应用中存在的问题及对策研究

由手工会计过渡为电算会计是会计工作的一个重大转折,这种转折不仅反映在形式上,更重要的是反映在管理体系和理念上。本文分析了目前会计电算化应用中存在的问题,并提出了相应的对策。     

绿色核算贵在行动

落实科学发展观,必须加快推行绿色核算.要多管齐下,从宏观、中观和微观三大层次一齐动,尽快实现<中国21世纪议程>提出的目标要求.