论高职院校教师面对新会计准则如何开展会计基础教学工作

在新会计准则的颁布和实施三年多的时间里,无论对会计理论界和实务界都产生了巨大的影响,尤其对高职院校会计专业的教师和学生提出了新的要求和挑战。笔者作为一线教师,结合新会计准则的要求,对会计基础教学中遇到的问题提出自己的教学观点。     

会计账簿查阅权研究综述

现代公司、企业的所有权与经营权分离,大多数股东并不直接参与公司的经营管理,各国法律为保护股东为实现其预期利益,都赋予了股东知情权,而会计账簿查阅权则是股东知情权的核心.     

State and Private Economic Sectors Align

正A striking feature of China’s economic development is the breadth of social layers benefiting from it.At the bottom of the economic ladder,China has lifted over 600 million people from internationally defined poverty–accounting for the entire global fall in the number of those living in poverty.Taking middle incomes,while median U.S.wages have fallen in the last seven years,     

债务危机背景下中国政府会计改革的思考

金融危机的爆发使得各国财务风险加大,债务危机频繁,各国亟需进行深层次的政府会计改革,以应对这种变化。本文对我国现行的预算会计体系进行分析,查找存在的问题并探究其存在的原因,并借鉴美国政府会计改革的经验,结合我国国情,提出我国政府会计改革的建议。     

Debt Crisis Is Not China's Destiny

正Local government debt recently becomes a hot button issue again.The Ministry of Finance issued a document recently,allowing 10 local governments to issue their own bonds.These local governments must be responsible for the repayment of their bonds.Since this practice of issuing and     

论涉案财产之发现

发现涉案财产是发现证据及其线索的重要组成部分,其目的是为进一步采取财产保全或证据保全措施。我国目前涉案财产的发现措施行政化倾向较重,出于财产权保障之考量,有必要将其诉讼化。在财产信息查询方面,需要做到外部信息查询法治化、内部信息查询规范化。在司法会计技术应用方面,要坚持走诉讼化的道路。同时,金融财产实名制度、大额和可疑资金交易报告制度和财产申报制度等配套措施,也要及时确立与完善。     

试探新世纪会计教育的创新

二十一世纪将是一个由传统的核算型会计向现代的管理型会计转化的世纪，新形势对会计工作提出了新的挑战，进而也对高校会计教育提出了新的挑战。本文对高校的会计教育方式的改革和创新进行了探讨。     

权益结合法在换股合并中的应用

购买法与权益结合法是企业合并会计处理的两种基本方法,也是会计学界的永恒话题。二者本具有不同的理论基础,适用不同的业务,但是随着经济业务的不断创新和实务界的曲解,二者的界限越来越难以把握。换股合并并不直接意味着权益结合,采用购买法或权益结合法进行会计处理,需视其合并的经济实质而定。     

Climate change,markets and standards: the case of financial accounting

Abstract

The paper examines unresolved attempts since 2005 to develop financial accounting standards for greenhouse gas emission allowances. It is a detailed empirical case study into how the large-scale experiment of carbon markets has manifested in a particular area of professional expertise – financial accounting. Theories about the role of standards usefully draw attention to the hidden work of standards in society and help explain why some things are difficult to standardise. However, there are notable gaps in conceptualising how standards are integral to wider processes of policy and technology change. Ideas from governmentality and hybrid markets (agencements) are therefore used to explore further the role of standards within markets, and provide a welcome avenue for thinking afresh about the relationship between climate change and standards.