两岸四地会计师业务发展问题探讨

当前,会计师事务所经营重心及发展将随经济环境变动及全球化、社会需求及政府法令规范有所变动及业务趋向多元化。会计师因业务多元化,对各种业务核心、专业的要求更趋深度化,由此触动会计师行业服务团队必须集合不同专长的合伙人强化服务专业,甚至要选择异业策略结盟;事务所因专业深度化及签证风险及责任加大,其组织型态也会由个人执业变成联合执业,或采取公司(法人)、有限责任合伙(LLP)等形式,而国际化环境下跨国企业林立,为延伸服务,也有加盟成为国际性会计师事务所结盟所或与不同国度或地域之事务所联合成为合作所或成员所。两岸四地…     

两岸四地会计师行业共同研讨会计审计国际化发展大势

2012年9月4日,海峡两岸及港澳地区会计师行业交流研讨会在台湾地区新北市举行,来自两岸四地的600多名注册会计师围绕"会计审计准则、法规环境与国际之接轨"这一主题展开研讨.本次研讨会由台湾地区四大会计师组织主办,中注协会长李勇出席会议并致辞,台北市会计师公会前理事长罗淑蕾致欢迎词,台湾省会计师公会理事长张威珍、台北市会计师公会理事长李燕松、高雄市会计师公会理事长许顺发、台中市会计师公会理事长纪敏沧、香港会计师公会会长包凯、澳门会计专业联会副会长容永恩分别致辞,中注协副会长兼秘书长陈毓圭等八位来自大陆与港澳台地区的嘉宾分别作了主题演讲.     

两岸四地会计师行业共同研讨会计专业持续发展的机遇和挑战

2011年9月5日,海峡两岸及港澳地区会计师行业交流研讨会在香港举行,来自两岸四地的400多名注册会计师围绕把握机遇面对挑战——会计专业持续发展前瞻这一主题展开研讨。本次研讨会由香港会计师公会主办,财政部副部长、中注协会长李勇     

赴卢森堡参加金融国际研讨会的报告

本介绍了卢森堡的概况，卢森堡的反洗钱工作，欧洲中央银行的架构和货币政策，分析了卢森堡成为名的国际金融中心的原因，论述了市场经济条件下银行和金融业生存和发展必然面对的压力和应该采取的措施。     

意志就是这样炼成的——赴阿拉善参加生态建设和国情教育有感

内蒙古是我从小学时代就已深深铭记和向往的地方。那蓝蓝的天空、清清的湖水、绿绿的草原、奔驰的骏马、洁白的羊群等美丽景     

两岸四地开展所得税税务合作的法律思考

中国内地和台湾地区相继“入世”后,有关内地、港、澳、台加强经贸合作的话题引起学者们的关注,但对于四地之间的税务合作疏于讨论。基于此背景,本文拟对四地所得税税务合作这一与经贸合作密切相关的问题开展讨论,分析四地加强所得税税务合作的必要性、应遵守的原则、其主要内容以及实现的途径和方法。     

转型于归 宜其增长——读《中国经济:转型与增长》有感

有言,对于一种经济现象,一百位经济学家给出一百零一种经济解释。但对于中国经济现象,一百位经济学家给出同一种经济解释—不懂。巴里.诺顿先生是个例外,其《中国经济:转型与增长》以转型之笔诠释了中国经济的     

做一个有社会责任感的银行家--参加中泰红十字会曼谷研讨会有感

2006年2月6日,由泰华农民银行承办的中泰红十字会研讨会在曼谷召开。本次研讨会主题为“为更美好的明天建立希望:红十字会与人道主义”。在为期两天的会议上,中泰两国红十字工作者们就备灾与救灾、医疗卫生、青少年与志愿者、社区服务和提高生活质量以及红十字会与私营企业的合作等专题,进行了深入地探讨。笔者曾从事金融工作十年,平日里自以为对国内外的大事小事都有一些了解,但此次泰国之行,仍让笔者受到了很大的震动,感触颇深。     

加强两岸金融学术交流 发展两岸金融业的合作——第十二届两岸金融学术研讨会在成都召开

由中国金融学会和台湾中华经济研究院、台北金融研究发展基金会联合举办的第十二届两岸金融学术研讨会于2006年9月12～13日在四川成都举行。     

加快经营转型 服务实体经济——中国工商银行副行长张红力一行赴陕西分行调研

10月29～31日,中国工商银行副行长张红力一行征陕西分行调研。期间,参加了陕西分行私人银行中心开业庆典,会见了陕西省政府娄勤俭常务副省长,     

Economic analysis of accountants' ethical standards: The case of audit opinion shopping

The public accounting profession presently employs a strict system of ethical standards that relies upon explicit rules plus monitoring and enforcement procedures that penalize violations of the rules. An alternative approach to ethical standards that the public accounting profession may wish to consider is a laissez faire approach. Instead of rules and penalties to enforce desired behaviors, the laissez faire approach utilizes moral training and leadership to motivate professional accountants to act in the public interest, for the sake of the profession as a whole. The theoretical basis for the laissez faire approach is a growing body of evidence in economics and related disciplines that people often take actions to further the collective welfare of a group despite a detrimental effect on their own selfish interests. This paper offers a framework for examining the relative economic merits of the strict and laissez faire approaches to ethical standards within the accounting profession. The framework is based on game theory, and the setting employed in the paper involves opinion shopping by audit clients. The paper finds that the effectiveness of a laissez faire approach to ethical standards, at least in the opinion-shopping scenario, is related to (a) the ethical climate, which refers to the likelihood a given independent auditor will choose the ethical action, (b) the frequency of independent auditor rotation, which reduces the economic advantage of being the incumbent auditor, (c) the explicitness of Generally Accepted Accounting Principles (GAAP), which reduces uncertainty over whether or not a particular act is ethical, (d) the availability of opportunities to discuss ethical choices with rival auditors, and (e) disclosure requirements associated with auditor–client disputes over material accounting issues.     

The influence of culture on accountants' application of financial reporting rules

The objective of this study is to examine the influence of national culture on accountants' application of accounting rules. Based on a refinement of Gray's (1988 ) framework, this study hypothesizes Greek accountants will be more likely (less likely) to recognize contingent liabilities (assets) than U.S. accountants (H1). It also hypothesizes that Greek accountants will be less likely to disclose the existence of both contingent assets and liabilities than U.S. accountants (H2). The results do not support H1. No significant differences are found between Greek and U.S. accountants' recognition decisions involving both contingent assets and liabilities. However, supplemental analyses show that U.S. accountants consistently exhibited more conservatism than Greek accountants. In line with expectations, Greek accountants are less likely to disclose information (i.e., were more secretive) than U.S. accountants, providing strong support for H2. Implications for both research and practice also are discussed.     

杨庆贵:CFO靠自己

提起CFO的崛起这一话题,杨庆贵感触颇深。作为北京三元食品股份有限公司的财务总监,其近二十年的从业经历恰好见证了CFO制度在中国的发展历程。     

Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management

The objective of this paper is to provide theoretical and methodological suggestions to guide future research on the controversial topics of accountants' professional judgments and earnings management. Based on an evaluation of prior research, this paper provides four suggestions. First, it is suggested that a focus on the influence of personality variables is likely to provide sharper insights into judgments of individuals. Two relevant personality variables have been selected for this paper, namely, Construal of Self and Regulatory Focus Theory. Both Construal of Self and Regulatory Focus Theory have been, primarily in psychology literature, proven as valid and relevant for judgments, decisions and behavior. Second, prior literature conducted studies on earnings management and ethical issues to a large extent in the United States, often assuming that findings are generalizable and transferable to other countries. Given the importance of contextual factors and of gaining insights from global perspectives, the examination of nations with different contextual environments and particularly of countries in which ethical issues have not been rigorously examined, is suggested. Third, prior research has largely relied on simplistic unidimensional ethics measures that are unlikely to capture the complexity of accountants' professional judgments. It is suggested that a combination of a unidimensional measure and ‘Multidimensional Ethics Measure’ (MEM) provides richer insights into judgments. Fourth, this paper also suggests measuring “holier-than-thou” perception bias. “Holier-than-thou” perception bias means that individuals consider themselves as more ethical than their peers. This bias is important because it may foster an unethical organizational culture. Some of the suggestions included in this paper may provide useful guidance for future studies examining accountants' professional judgments and earnings management.     

A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers

This article focuses on the conflict in public policy between the need to provide the investing public with accurate information with regard to corporate financial statements and the need to provide the IRS with the necessary tools in order to assure corporate compliance with the tax laws of the country. The conflict arises because of the contention of the IRS that it is entitled to have access to an independent auditor's tax accrual workpapers on the one hand, and the contention by CPAs that such access will prevent adequate disclosure to the independent auditor. The article examines the policy questions on both sides of the issue and concludes that regardless of any decision by the Supreme Court in a pendingcase, Congress should pass legislation to resolve the conflict and clearly identify the scope of any previlage accorded with regard to tax accrual workpapers.     

经济金融新形势下城商行转型发展策略

分析当前经济金融形势对城商行的影响以及城商行面临的转型挑战,提出城商行转型的方向和目标,依托管理模式、业务发展、经营渠道、业务流程、风险管理等方面对城商行的转型发展策略进行研究.认为新形势下城商行要实现可持续发展,应筑牢根基,加快综合化经营步伐,借助互联网弥补自身不足,重视创新,加强同业合作.     

The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach

This paper examines the impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions. A questionnaire was completed by 368 junior accountants working in public accounting firms. Our results suggest that role ambiguity, role conflict and job‐related tension are important antecedents for job burnout. Role ambiguity and role conflict initially influence employees' perceived levels of job‐related tension, and job‐related tension is associated to job burnout, which, in turn, decreases employees' levels of job satisfaction and organisational commitment. Dissatisfied and uncommitted employees are more likely to seek alternative employment.     

钢铁产业：靠法制调整

由于国家对钢铁行业的管理缺乏一个系统性、纲领性、综合性的指导文件，仍沿用审批或核准的管理模式，这种已不能完全适应钢铁工业发展形势变化和市场要求的管理模式如今已经难以有效地指导钢铁工业的有序发展，并成为未来制约钢铁行业发展的一大阻力。     

Investment decisions when utility depends on wealth and other attributes

The problem of optimal investment under a multivariate utility function allows for an investor to obtain utility not only from wealth, but other (possibly correlated) attributes. In this paper we implement multivariate mixtures of exponential (mixex) utility to address this problem. These utility functions allow for stochastic risk aversions to differing states of the world. We derive some new results for certainty equivalence in this context. By specifying different distributions for stochastic risk aversions, we are able to derive many known, plus several new utility functions, including models of conditional certainty equivalence and multivariate generalisations of HARA utility, which we call dependent HARA utility. Focusing on the case of asset returns and attributes being multivariate normal, we optimise the asset portfolio, and find that the optimal portfolio consists of the Markowitz portfolio and hedging portfolios. We provide an empirical illustration for an investor with a mixex utility function of wealth and sentiment.