投资者保护、终极控制人性质与会计信息可比性

通过测度中国上市公司的会计信息可比性值,实证考察了投资者保护对可比性的影响.结果显示:投资者保护程度与会计信息可比性显著正相关,即在我国投资者保护程度较强的地区,企业管理层能更严格遵守会计准则规定,会计信息可比性较高.进一步检验发现,相对于国有控股公司,投资者保护程度与会计信息可比性的正相关关系在非国有控股公司中更加显著,因此,投资者保护制度对国有控股公司管理层会计行为的约束能力较弱.稳健性检验结果发现,这种正相关关系在中央政府控股公司与地方政府控股公司间不存在显著差别.     

近几年会计国际协调发展述评

一、会计国际协调的内涵及发展趋势 会计国际协调是一个过程，通过这个过程．逐步缩小各国间会计实务的差异，并且最终形成一套公认的会计惯例或准则，促进各国会计实务和财务信息的可比性。关于会计国际协调的内在涵义，目前理论界有多种不同的形式表述，其中最具代表性的有：会计准则的国际协调、国际会计准则协调、国际会计惯例协调等。但是从近几年会计国际协调的发展趋势来看．会计国际协调正在向单一的会计准则——国际财务报告准则（IFRS）趋同，特别是在2000年国际会计准则委员会（IASC）实施重大改组后，会计准则全球趋同的目标逐渐清晰。这一变化使IASB成为全球统一会计准则的制定者。     

谈中国会计的国际化

中国会计国际化的内涵就是与国际会计惯例相协调 ,包括中国会计准则 (含会计制度 )的国际化和会计实务的国际化两方面。我国会计准则已经实现了较高水平的国际化 ,而我国会计实务的国际化水平却是相当低的。在加快我国会计准则国际化进程的同时 ,应大力加强会计准则、制度的落实工作 ,使会计准则国际化与会计实务国际化齐头并进。     

规范与实证会计理论的研究方法

人们一般从方法论角度出发,将会计理论划分为规范会计理论与实证会计理论。规范会计理论是一套关于会计"应该是什么"的系统知识体系,旨在通过一系列基本会计原则、会计准则的规范要求,从逻辑高度概括或指明最优化会计实务是什么,进而指导会计实务,实现会计实务的规范化。实证会计理论则是一套关于会计“是什么”的系统知识体系,旨在揭示出会计现象层面的规律,从而为解释现行会计实务和预测未来实务提供理论依据。规范与实证会计理论之间的根本性差别体现在研究方法上。规范会计理论的研究方法主要是归纳法和演绎法,而实证会计理论的…     

文化对会计的影响:文献述评及未来研究展望

文化作为区别不同民族成员的集体心理模式,对各国会计准则和会计实践都具有重要影响。目前国内关于文化对会计影响的研究文献很少,国外学者则采用理论分析和实证检验的方法对会计亚文化、文化对会计稳健性、财务披露和会计准则协调的影响进行了多方面的研究。本文对该领域的文献进行了系统的梳理和简要评论,并针对现有研究的不足提出了未来的研究方向和重要议题。     

西方发达国家会计惯例比较研究

随着全球经济一体化进程的加快，会计作为一种商业语言，其国际化进程也进一步加快，如何缩小国家间会计实务的差异以真正实现各国财务报告具有可比性，成为当今世界各国都关注的共同话题。要实现这一目标，首先必须了解各国会计准则和惯例之间的差异，从中探索国际会计协调化的有效途径。本文试就重要的会计方法和会计惯例进行国际比较：     

会计核算遵循可比性要求的意义

企业向内外部利益相关者提供的会计信息,应遵循会计准则规定的会计信息质量要求。可比性质量要求是指企业提供的会计信息应当具有纵向、横向可比。本文分析了可比性的涵义,通过计时工资计算数据的分析,明确遵循可比性要求的意义。     

实证会计研究的研究范式与方法论

实证会计研究着眼于"解释和预测会计实务",它遵循一定的研究范式。实证会计研究的方法论根源于哲学中的认识论。     

会计国际协调:一个新的分析视角

会计标准的国际协调一直是我国会计理论界和实务界非常关注的一个重要问题。对此 ,理论界就净利润的双重披露差异进行了大量的实证研究 ,研究的结果也常常为我国会计标准改革所借鉴。然而 ,我们的研究发现 ,2 0 0 0年底《企业会计制度》及随后一系列会计准则颁布和修订后 ,境内外净资产差异与净利润差异之间的联系明显降低 ,仅有净利润之间的国际协调还不足以说明会计信息总体上已经实现国际协调。因此 ,单纯从净利润的角度来研究会计标准的国际协调可能存在一定的片面性。本文试图从净利润、净资产以及两者对比的净资产收益率三个角度来判断我国会计标准的国际协调程度     

实证会计初探

实证会计是由于运用了不同于传统研究方法的"实证法"所形成的会计理论。实证会计的主要目的在于解释和预测会计实务。在西方国家,在会计领域运用实证法而形成的实证会计,对会计理论的检验和促进会计理论的发展起到积极作用。 80年代以来,实证会计已成为美国会计研究的主流范式。 　　一、实证会计理论的产生 　　实证会计研究就是会计研究中的实证主义,即把实证方法引入会计研究,源于哲学中的"实证主义"。 19世纪初,法国实证主义哲学家扎德认为："一切科学知识的唯一来源和基础是观察和实验事实。"本世纪 40年代,美国经济学家弗理德…     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…