完善事业单位会计报告体系

随着业务规模的扩大,事业单位会计核算的内容也日趋复杂。原有事业单位简单的会计报表已不能够满足财务分析工作和决策者的需要,应建立健全会计报告体系。     

商业银行内部会计控制的规范研究

商业银行内部会计控制，应当按照有效性、审慎性、全面性、及时性及独立性原则构建。我国商业银行内部控制制度的基本框架。可从组织控制、人员控制、业务控制、会计制度、授权审批制度、合规合法性控制、计算机系统风险控制等方面进行。参照巴塞尔精神与我国的《指导原则》，借鉴美、日、德等发达市场经济国家成功的商业银行内部控制实践，促进商业银行科学有效的内部控制制度的建立健全，最终实现银行体系安全与效率的目标，应是我国商业银行制度改革的必由之路。     

无形资产准则与税法之间的差异分析

2007年1月1日实施的《企业会计准则第6号——无形资产》对无形资产的确认、计量以及相关信息的披露要求等进行了规范。2008年1月1日实行的《中华人民共和国企业所得税法》及其实施条例对无形资产的界定、计税基础的确定、摊销费用的税前扣除等方面作出了规定。二者之间存在着不小的差异。     

试论上市公司会计信息披露现状、问题和对策

分析我国上市公司会计信息披露的现状，包括取得的成绩和存在的问题。剖析上市公司会计信息披露不规范的原因，指出了规范上市公司会计信息披露的有效对策，提出了综合治理对策。     

略论会计法律责任

会计法律责任主要是指编造和提供虚假会计信息。在市场经济的条件下提高对改进会计法律责任的认识,明确会计法律责任的承担,对于会计信息质量的提高有很大的裨益。     

Colonial governmentality and the ‘economy’

Using Foucault's notion of governmentality, this paper argues that colonial governmentality in India sought to effect a new relationship between resources, population, and discipline. Drawing theoretical insights from the 'critical accounting literature' to bear on the regulation of economic activity in colonial India, the paper shows how the discursive practices of colonial governance, in particular the modalities of measurement, accounting, and classification, enabled the constitution of the 'economy'. Such statistical data generated as part of colonial administration opened up the possibility of a nationalist accounting of the exploitation of India by the colonial power.     

中国与越南企业收入核算的比较

中国与越南的会计准则和会计核算方法有不少相同之处，也存在着明显的差异，在收入核算方面，两国对收入的确认条件和计量原则基本相同，但对收入范围的界定，具体业务的计量、收入账户处理及披露都存在着差异。     

会计诚信缺失的新制度经济学透析及对策探讨

会计诚信缺失,最典型的问题是信息失真,而信息失真的表现形式是多样的,原因也是多方面的,这就为问题的解决带来了困难.新制度经济学中的契约经济学理论、交易成本理论、委托-代理理论和产权理论,能够帮助我们深入分析当前会计领域诚信缺失的动因,并针对这些原因提出重塑会计诚信的系统模型,进而探讨消除会计舞弊的对策.     

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.     

基于GMS的中国—柬埔寨会计比较

本文基于大湄公河次区域(GMS)经济合作,探讨中国与柬埔寨在会计法规制定背景、制定机构、会计法规体系、实施情况等方面存在的差异,推动区域各国的会计协调,改进区域会计信息的可比性,降低区域交易成本,提高区域贸易与投资合作效率。