会计信息失真与会计主管委派制的探讨

会计信息是进行投资决策及宏观经济调控的依据,会计信息的失真将会带来严重的经济问题和社会问题。造成会计信息失真的主要原因是会计信息的不对称性,直接原因则是企业过于追求自身利益。在集团财务管理中实行会计主管委派制是加强财务监管和提高会计信息质量的关键。     

The contribution of international accounting standards to implementing NPM in developing and developed countries

In recent years, numerous countries have undertaken administrative reforms to implement New Public Management (NPM) postulates. The implementation of NPM involves new information needs for decision taking by public managers. In this context, public sector accounting plays a key role as an information system for the successful implementation of NPM. The International Federation of Accountants (IFAC) is undertaking an international accounting harmonisation project to establish high‐quality public sector standards to meet the new information requirements under NPM worldwide. This article examines the capability of IFAC accounting measurement bases to meet information needs under NPM postulates, in both developing and developed countries, analysing the differences between these types of countries. The National Accounting Standard Setters (NASS) of 47 countries were asked about the usefulness and viability of Fair Value Accounting (FVA) to implement NPM postulates, especially those concerning improved efficiency, enhanced information transparency and benchmarking analysis. Copyright © 2007 John Wiley & Sons, Ltd.     

马歇尔-勒纳条件对中国适用吗？——基于2000年中国社会核算矩阵的实证分析

马歇尔勒纳条件认为,若一国的出口弹性与进口弹性的绝对值之和大于1,则本币贬值可改善本国国际收支。自1995年以来,无论是按照CPI还是EPI计算的人民币实际有效汇率,人民币币值一直被低估,升值压力确实存在;中国出口和进口弹性的绝对值之和大于1,满足马歇尔勒纳条件的前提条件。但对2000年SAM冲击分析的计算结果表明,不能得到按照实际有效汇率计算的人民币贬值有助于中国贸易平衡项得到改善的结论,即马歇尔勒纳条件在中国不适用。研究结论:第一,应该慎重对待人民币升值问题,通过温和、缓慢的升值对社会、经济的影响较小;第二,人民币升值将有利于改善中国贸易平衡项;最后,人民币升值所产生的国内就业压力将有可能对资本形成、个人所得税和政府对企业的转移支付产生一定的消极影响。     

中国与东盟会计教育区域合作研究

随着中国与东盟教育合作的进一步发展,为适应教育合作发展的需求,需要探索更深层次、更具体化的教育合作,这将真正推动中国与东盟教育合作向专业化方向发展,本文通过对中国—东盟会计教育区域合作的必要性、现有基础的分析,指出目前中国与东盟会计教育合作的主要障碍,并提出相应建议。     

A Review of Proposed Positive Dental Identifications from the World War II Era

In 1949, the American Graves Registration Service Pacific Zone proposed the identification of 27 sets of remains (skulls/crania/mandibles) based on comparisons with written dental records. All were denied, and the remains were buried as unknowns. In 2003 and 2015, the remains were exhumed by the DPAA. Currently, 26 individuals previously recommended for identification have been positively identified. The DPAA Science Director's opinion corresponded with 24 of their recommendations, while DNA excluded three. Caution should be taken by the forensic scientist when building assemblages through skeletal and dental articulation. The forensic odontologist must always consider variations in restorative care/extraction patterns and the possibility of documentation errors when reviewing/interpreting historical and current day dental records used for AM/PM comparisons. The odontologist should base their opinion on the strength of the antemortem/postmortem comparison, number and type of concordances, and distinct dental care and extraction patterns.     

浅谈我国企业会计信息失真的成因及解决之道

会计信息质量对经济的影响越来越大,然而会计信息失真的问题频繁发生,其产生的原因既有企业内部的因素又有企业外部的因素。防止会计信息失真必须加强会计信息的外部监督;此外还应加强从业人员职业道德建设,建立财务制衡体系,加大监管惩治力度。     

The Analysis of a World War I U.S. Service Member's Dental Remains Recovered in France

In October 2009, the grave of an unknown World War I (WWI) U.S. service member was exhumed in Rembercourt‐Sur‐Mad Village, in the Lorraine Region of France. The skeletal remains and material evidence were accessioned into the Joint POW/MIA Accounting Command's (JPAC) Central Identification Laboratory (CIL). The personnel records for the associated casualty were requested, received, and reviewed. A dental profile was present among the service member's personal information. There were multiple points of concordance between the dental records of the associated casualty, and the recovered dental remains to include eight restored teeth, 15 unrestored teeth, and three antemortem missing teeth. Distinctive restorations which compared favorably included a porcelain crown and multiple gold foil fillings. All lines of evidence (historical, material evidence/personal effects, anthropological, and dental) and the circumstances of loss compared positively with the associated casualty. On April 1, 2010, the previously unaccounted‐for U.S. service member was positively identified and on June 23, 2010, was buried with full military honors at Arlington National Cemetery.     

中泰《会计法》比较研究

本文从总体、总则、会计核算和相关文件、会计监督、会计机构和会计人员、法律责任等方面对中泰两国《会计法》进行比较研究。笔者认为,中泰两国《会计法》在大的方面具有一致性,但中国《会计法》的内容更丰富、更全面。这有助于了解《泰国会计法》以及中泰两国《会计法》的差异。     

司法会计教学中存在问题刍议

司法会计作为一门新兴的学科 ,目前已成为公安院校经济侦查专业的主干课程。由于这门课程还比较年轻 ,无论是课程的设置、教材的采用 ,还是教学方法上都没有现成的可资借鉴的经验。因此 ,对如何提高司法会计教学质量 ,如何解决司法会计教学活动中存在的一些问题进行探讨 ,便有了重要的现实意义。     

新企业会计准则中的公允价值

财政部颁布的新企业会计准则扩大了公允价值的应用范围。本文首先讨论了公允价值的本质和定义，然后在决策有用性观点的基础上，从会计信息的可靠性和相关性的角度比较了账面价值与公允价值的利弊，进而详细阐述公允价值在新的企业会计准则中的应用观，以帮助会计报表使用者做出正确的决策，最后提出公允价值计量在我国应用的展望。