内部控制制度与会计信息质量关系的研究

内部控制制度是为满足现代企业、事业单位以及其他有关组织的组织、业务和管理目标的需要而设计的。内部控制只能为管理人员达到其目的提供一定的帮助,并不能提供绝对的保证。本文指出我国会计信息质量与内部控制制度的现状并对其原因进行分析。在此基础上,针对我国企业内部控制存在的问题,提出完善企业内部控制制度从而提高会计信息质量的途径。     

试论加强会计诚信体系建设

会计诚信是市场经济的要求,也是会计执业机构和会计人员安身立命之本。然而,我国会计诚信缺失的现象却较为严重,信用缺失已成为制约我国经济发展的"顽疾",因此,加强会计诚信体系建设,净化会计执业环境,才能为经济健康发展营造良好的氛围。     

加强立法,彻底根治会计信息失真--谈新《会计法》的针对性

<会计法>是指导会计工作的基本大法,从1985年制订实施以来一直对会计工作起指导作用.本次重新修订会计法有它特殊的针对性,我们只有了解它的针对性才能比较准确地理解新法重修的目的和内容,从而更好地指导我们的工作.     

知识经济时代的会计改革思考

21世纪是知识经济时代 ,知识经济作为一种建立在知识、信息的生产、分配和使用之上的经济 ,对企业生产经营环境等都将产生深远的影响 ,从而对现行会计理论、实务和会计教育提出了严峻的挑战。本文就知识经济对会计的影响内容及程度进行研究并对会计改革途径加以探索     

证券集团诉讼的研究:韩国的经验

为了解决以无特定多数为对象进行的现代社会新问题如证券交易上的违法行为,只靠原有的民事诉讼机制,作用是有限的,而有必要引进集团诉讼制度.为此,以目前韩国证券有关的集团诉讼法为主要对象,以比较法学的角度对其核心内容与争论点进行考察.     

司法会计应为强化法律监督提供技术保障——暨谈对检察机关司法会计可持续发展

从科学发展观的角度审视,仅满足或停留于审计查账,是阻碍检察机关司法会计发展的主要瓶颈。我国司法会计的发展方向是以鉴定为主导,为诉讼提供有别于审计的涉案会计事实证明,我国诉讼证明制度发展的趋势是对涉案会计事实证明的要求日益严格。检察机关强化法律监督,必然要求涉案会计事实证明能够进一步体现严格的执法精神。检察机关司法会计全面协调可持续发展,更好地为强化法律监督提供技术保障,就必须遵循适应我国司法会计的发展方向、诉讼证明制度的发展趋势和强化法律监督要求等三项主要原则。为此,应当加快以鉴定为主的理论研究和业务规范,建立推进理论研究和业务规范及人才培养的机制。     

The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.     

EPSAS—Worrying the Wrong End of the Stick?

The ultimate objective of the European Public Sector Accounting Standards (EPSAS) project is for the European Union (EU) to improve budgetary surveillance of its member states through more reliable statistics. The objective of this article is to analyze the EPSAS decision and discuss the efficacy of the proposed solution. Harmonization is already present through national accounting rules; will more standardization do the trick? Is the problem really being dealt with, or is it just an attempt by the EU to appear to be doing the right thing while the real issue is ignored? This article suggests that targeting governmental accounting systems for this purpose may prove futile.     

改革现行国民经济核算体系的理论探讨

现行以GDP为主要指标的国民经济核算体系没有反映自然资源对经济发展的贡献和生态资源的巨大经济价值;没有反映生态环境恶化带来的经济损失;没有反映自然资源的耗减与折旧;没有反映环境保护费用支出等等,因而有很严重的弊端,必须要改革。本从国民经济核算和自然力、国民经济核算与三种资本观(物质资本观、人力资本观与生态资本观)、国民经济核算与发展观三个方面对现行国民经济核算体系的改革作了理论探讨。     

How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.