试论我国开展司法会计教育的必要性

司法会计学是法学领域新兴的、重要的边缘学科,司法会计教育是法学教育不可或缺的重要组成部分。开展司法会计教育有利于提高办案效率和质量,有利于完善我国立法,有利于提高我国司法会计理论研究水平,有利于丰富和完善我国的法学教育体系。     

上市公司会计信息规范探究

随着我国证券市场的不断发展,人们越来越多依赖上市公司所提供的会计信息而作出投资决策和操作动作。因此,为了公平调整各利益相关者的利益分配,维护正常社会经济秩序,就需要对会计行为及其产生的会计信息进行规范,以保证证券市场的健康发展。文章从我国上市公司会计信息所存问题着眼,探究造成其不规范的具体根源,并且提供一些相应得治理对策。     

论上市公司会计师事务所变更规范的完善

近年来上市公司发生更换会计师事务所的情况日益普遍 ,其间潜藏了相当数量的不正当竞争和审计独立性减损问题 ,而上市公司的许多问题也随其主审会计师事务所的变更掩藏下来。为更好地抑制诸如此类问题及潜在风险 ,必须完善规范注册会计师的执业行为和上市有关行为     

会计信息失真及其治理

会计信息失真是会计业的一个顽疾,必须根治。根据我国的基本情况,应从根本上改革会计管理体制,实行会计委 派制,同时,加强法制建设,实行全面有效监督,提高会计人员素质,规范会计工作,并且要长期不懈地综合治理经济环境,保证会 计质量。     

新会计制度与税收法规的差异协调和处理

我国新会计制度与税收法规双轨运行,随着会计制度改革的深化,二者的差异和矛盾也日益扩大,必然会增加纳税人遵从税法、会计制度的成本,加大广大财会人员和税务工作者理解执行具体政策规定的难度。然而,税法与会计制度的差异具有可协调性,寻找两者的衔接点和有效的协调方式,是降低企业会计核算成本,保证国家税收的有效路径。     

论会计信息失真及其治理

会计信息失真已成为全社会普遍关注的问题,在这个问题上会计造假是危害最为严重的一个方面。会计信息失真的原因从社会环境方面来说,是利益的驱动;从制度方面来说,是公司治理机制和市场机制问题;从监管方面来说,是监管不力和监管权限十分有限;从对违规的处罚方面来说,违规与处罚的主体常常错位。解决会计信息失真有五个方面的对策。     

我国司法会计鉴定机构制度模式的评述

2005年全国人大会常委《关于司法鉴定管理问题的决定》颁布后,我国建立何种类型的司法会计鉴定机构得到了明确的答案。但如何建立却没有任何经验可资借鉴。针对这一问题,分析了＂集中型＂和＂分散型＂两种模式的优劣,并提出了建立＂混合型＂司法会计鉴定机构应注意的几个问题,为建立与我国现行司法体制相适应的司法会计鉴定机构,在理论上进行一些探讨。     

NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.     

Accounting Reform in Italy and Perceptions on the Local Government Consolidated Report

The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was one of the first countries to expressly provide for compulsory adoption. A questionnaire was sent to a statistical stratified sample of LG, collecting 133 responses (response rate 17%). The results, tested through the structural equation model we observe that social legitimization pressure rather than accountability patterns or performance analysis drive more the adoption process. The evidence indicates that the report is perceived as a potential tool for pursuing performance assessment strategies in a group context. However, this potentiality depends on the coordination effort made by the LG. The article finds out the rise of the topic of the public governance and the role of coordinating the local public group.     

Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments

Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.