高职会计英语教学改革初探

高职会计英语教学改革应以市场为导向,教学模块的设置和教学方法应以培养实践能力为目标。文章从目前高职院校会计英语教学中存在的问题出发,结合自己的教学实践经验,提出在教材开发、教学模块设置和教学方法等方面的一些改革建议。     

单位负责人与不当会计行为的防范

市场经济中,会计作为一个重要的信息系统和管理工具,以其特殊的功能,调节着社会经济关系,引导着市场要素的流动,优化资源的配置,经营者越来越多地依靠会计信息进行管理,反映其经营成果,但作为负责会计信息真实性和完整性的单位负责人如何更好地促进本单位会计的会计工作的开展,如何更好地防范违法和不法会计行为的问题,在当今会计信息越来越失真的今天,其重要意义是任何一个单位都不可忽视的重大问题,本文论证了单位负责人如何确保会计信息和会计资料的真实和完整性,进一步阐述了单位负责人加强本单位会计工作,防范会计信息失真的一些基本问题。     

会计信息在工资集体协商中的运用--兼论"人工成本"在工资集体协商中的分析和判断

会计信息作为企业综合财务信息的反映,不仅有利于外部对企业基本的财务情况进行决策分析,而且对于工资集体协商也具有重要意义.特别是在"工效挂钩"中,明确企业人工成本挂钩的具体对象对企业人工成本规模和水平的测算具有重要的意义.     

The Characteristics of Countries with Generational Account Imbalances

This article empirically tests competing explanations for intergenerational policy differences using a cross section of generational accounts from Kotlikoff and Leibfritz (1999). Generational imbalance rises when a public transfer program is created that benefits living generations and harms future generations. Generational imbalance is greatest in countries with a large elderly population, high income growth rate, greater income inequality, and dispersed political parties. The results are consistent with successful rent seeking by the elderly and poor, and suggest that countries with a high income growth rate and coalition government are less able to resist intergenerational redistribution.     

山西省农村公共卫生服务项目成本测算研究

农村公共卫生事业事关农村居民的生命保障,对其进行一定数量的资金投入对于有效控制卫生总费用和农村疫情有着至关重要的作用。在对项目县进行调研的基础上,文章通过农村公共卫生分项目成本核算、专家成果分析法及项目试点县推论法等途径,对山西农村公共卫生服务项目的成本进行了核算,并提出了具有可操作性的建议,为政府科学决策科学投入提供了依据。     

浅谈如何加强行政事业单位的会计基础工作

提高单位负责人对会计基础工作的重视程度以及会计人员素质,坚持原则,廉洁奉公,建立健全内部会计制度、加强监督,齐抓共管是加强会计基础工作,促进行政事业单位财务管理规范化、科学化的重要环节,必须抓紧抓好。     

我国政府会计制度运行中面临的问题与对策

目前,我国政府会计制度在运行中面临以下几个方面的问题：会计的体系不适应财政管理体制改革的需要;财务核算的内容不全面;核算基础不利长远发展规划;不能真实反映政府成本、满足政府绩效评价制度的需要;财务报告透明度不够。鉴此,改革和完善现行的政府会计制度已刻不容缓。应尽快明确政府会计体系,制定统一规范的政府会计准则,引入权责发生制会计基础,扩大政府会计核算内容,完善财务报告体系。     

Public Financial Management Reforms: The Role of Ipsas in Latin‐America

During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin‐American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin‐American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin‐American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision‐making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright © 2016 John Wiley & Sons, Ltd.     

Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco-controls

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first ‘interdependency’ between financial accounting and management accounting and second, though the use of ‘digitalized information’ as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the ‘sustainability reporting’ literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers.     

瑕疵出资股权转让探析——某公司瑕疵出资股权转让司法会计鉴定案例

司法实践中,由瑕疵出资引发的瑕疵股权转让问题较为常见,相应瑕疵出资责任的承担问题引起纠纷不断,本文在对浙江某公司瑕疵出资股权转让司法会计鉴定案例解析的基础上,分析了相关的司法会计鉴定及股权转让的责任承担问题。