加强高职会计电算化教学探析

会计电算化是会计学与计算机科学技术相结合的一门新兴边缘学科，是高职会计专业的骨干课程之一，由于会计电算化在企业会计工作岗位上的地位越来越重要，因此加强高职会计电算化教学，培养、提高学生会计电算化操作能力，成为会计电算化教学的重要课题。本文从科学构建会计电算化教学的课程体系、采用多种多样的教学方法、采用科学的多媒体网络教学系统、加强会计电算化的实践性教学等方面入手，对高职会计电算化教学进行了深入的探计。     

论账务鉴定的类型及方法

随着我国国民经济的迅猛发展,涉及财务会计业务的刑事、民事和行政案件大幅增长,各类新型的财务会计问题在诉讼中不断出现,使得司法会计活动在各类诉讼中收集、发现、提供证据的作用日益重要。本文就司法会计鉴定实务中的账务鉴定部分,包括账务鉴定的含义、类型、鉴定原理和操作规程,进行了深入探讨,以适应不断变化的新形势的需要,期望为完善司法会计理论与实务提供建议。     

司法会计鉴定结论质证方法探讨

司法会计鉴定结论同所有鉴定结论一样，并不具备天然的“权威性”。其证明力如何，须经法院审查和当事人的互相互相质证，这是一种正当的程序保障，有助于体现诉讼的公正性。本文从技术操作层面分析探讨了司法会计鉴定结论质证的方法。     

What can deliberative mini-publics contribute to democratic systems?

Can deliberative mini-publics contribute to deepening the democratic dimensions of electoral democracies? The question is framed in this article using a problem-based approach to democratic theory–to count as democratic, political systems must accomplish three basic functions related to inclusion, communication and deliberation, and decision making. This approach is elaborated with an analysis of a real-world case: a deliberative mini-public with a citizens’ assembly design, focused on urban planning convened in Vancouver, Canada. This example was chosen because the context was one in which the city's legacy institutions of representative democracy had significant democratic deficits in all three areas, and the mini-public was a direct response to these deficits. It was found that Vancouver's deliberative mini-public helped policy makers, activists and affected residents move a stalemated planning process forward, and did do so in ways that improved the democratic performance of the political system. Depending on when and how they are sequenced into democratic processes, deliberative mini-publics can supplement existing legacy institutions and practices to deepen their democratic performance.     

基于财务报表列报准则的中外对比分析

2014年1月财政部完成了对《企业会计准则第30号——财务报表列报》的修订工作。作为集中反映企业会计确认和计量的结果载体的财务报表,其列报方式的改变会对会计信息产生重大的影响。新准则与原准则和国际准则之间在总则、基本要求、资产负债表、利润表、所有者权益变动表、附注等方面都存在很多变化,这种变化就是对各项会计规定作了很好的整合,进一步完善了我国企业财务会计准则体系,因而对规范企业行为、提高会计信息透明度、增强财务报表的决策有用性等方面,都具有重要意义。     

会计准则变更对企业盈余管理的影响:对国有与非国有公司的考察

基于2003-2010年上市公司的数据,采用应计利润法计量盈余管理水平,比较国有公司和非国有公司盈余管理水平上的差异,同时对新会计准则实施前后上市公司的盈余管理水平进行比较,并对2007年之后的数据进行逐年回归,对其变化趋势做出分析.研究表明:国有公司的盈余管理水平相对于非国有公司更弱；新会计准则对于企业盈余管理水平具有明显的抑制作用,国有公司和非国有公司的盈余管理水平差异先减小后增加.     

企业会计信息失真的原因及对策

企业精细化管理程度的不断提高,会计信息在生产经营管理过程中发挥着越来越重要的作用,会计信息不仅需要如实反映企业财务状况和经营成果,而且要为企业的所有者、投资者、管理者制定长远发展规划提供决策依据。如果使用了失真的会计信息就会给企业带来严重的危害,使企业做出错误的判断和决策,影响企业生产经营管理的方向,甚至影响企业远景目标的实现。只有建立和完善内部控制制度体系,加强审计、财务监控制度建设,营造良好的经营环境等有效措施,才能充分发挥会计信息的作用,为企业可持续发展提供决策依据。     

REEVALUATING WHERE WE STAND: A COMPREHENSIVE SURVEY OF AMERICA'S FAMILY JUSTICE SYSTEMS

The call for court reform remains critical in the face of the growing complexity of burgeoning family law cases nationwide. Many states have restructured their court systems using the unified family court model, resolving legal, personal, emotional, and social disputes with the aim of improving the well‐being of families and children. Other states utilize the traditional approach, resulting in cases being handled in a fragmented, time‐consuming and expensive manner. In this article, Professor Barbara A. Babb presents the results of her nationwide survey regarding how each state handles family law matters. The survey is a follow‐up to her comprehensive 1998 survey and her 2002 survey update. The results of the recent analysis reveal that a total of thirty‐eight states now have either statewide family courts, family courts in selected areas of the state, or pilot or planned family courts, representing seventy‐five percent of states. The number of states without a specialized or separate system to handle family law matters has decreased from seventeen states in 1998 to thirteen in 2006. These changes are significant when one considers the complexities involved in court reform. The need for court reform remains an urgent one, as family law cases occupy a significant percentage of court dockets across the country. Families and children deserve a court system where justice is effective and efficient and where their legal, personal, emotional, and social needs are resolved in a therapeutic and holistic manner.     

浅析一人公司单位犯罪主体资格的认定及司法会计侦查对策

我国的新《公司法》确认了一人公司的法律地位。在通常情况下，一人公司具有单位犯罪的主体资格。在特殊情况下，应否认一人公司的法人人格，对其所涉犯罪不做单位犯罪处理，而是追究一人公司中的自然人股东的责任。对于一人公司单位犯罪主体资格的认定，司法会计侦查对策是通过勘验财务资料、分析会计资料线索、调查询问等方法查明公司财产、意志和行为是否独立于公司股东个人的财产、意志和行为。     

Scenario study of biometric systems at borders

This paper examines and compares the existing privacy instruments of VIS and US-VISIT systems in addressing the specific legal issues and challenging the privacy-invasive behaviour in the world of biometrics. A biometric scenario is presented to give a vision of a future society in 5 years from now when biometric technology is more widely used. The objective here is to open up the scope of considering the potential legal risks of the use of biometrics, based upon the present passport and visa application plans in the EU and USA.