按公允价值计价的新会计准则对我国企业绩效的影响评析

经济的发展,大量金融工具的涌现,使得历史成本计量属性已经越来越不能满足报表使用者的信息需求。公允价值的引入与应用是会计计量发展的历史趋势。新会计准则将公允价值作为一种计量属性,体现了与国际财务报告准则的接轨,也标志着我国市场经济的日益成熟。试对公允价值在我国新会计准则中的应用进行研究,包括初始计量和后续计量中直接涉及公允价值的具体准则,深入评价其应用对企业绩效可能造成的影响,并针对公允价值的可靠性、可操作性等方面存在的问题提出相应的建议和对策。     

论我国公允价值应用规范体系及其完善——兼论公允价值计量准则引发的思考

正一,引言公允价值是近年来国际会计实务领域的一大挑战,也是会计研究中的一个热点话题。公允价值作为一种计量属性,因具有高度的相关性,得到了FASB和IASB的极大推崇。在美国财务会计准则委员会(FASB)发布的150项准则、国际会计准则委员会(IASC)/国际会计准则理事会(IASB)发布的50项准则中,分别有50项和23项准则涉及公允价值(Truong and Zijl,2005)。近年来,作为规范公允价值确认、计量和披露的公允价值计量准则无疑更受到业内的关注。FASB于2006年9月发布了《美国财务会计准则第157     

公允价值在我国新会计准则中的应用探讨

随着我国市场经济的快速发展以及金融环境的瞬息万变,传统以历史成本作为主要计量属性的会计核算方法日益凸显其局限性。为此,我国在2006年颁布与实施的新《企业会计准则》中,全面启用了公允价值计量属性,充分体现了我国会计计量与国际会计计量的趋同,同时也适应了我国经济发展的客观需要。本文对公允价值在我国新会计准则中的具体应用进行论述,并在分析公允价值计量所带来的影响基础上,提出几点推进和完善公允价值应用的建议。     

刍议新企业会计准则中公允价值应用的机理及完善

2006年2月财政部颁布的新企业会计准则增加了公允价值这一计量属性,并在具体准则中大量应用。因此,对这一问题加以研究和探讨,对于完善我国的企业会计准则、减少会计信息失真、维护入世后我国的经济利益有着重要的现实意义。本文首先阐述了公允价值的特征,其次分析了我国公允价值应用面临的问题,最后就完善我国公允价值应用提出了若干建议。     

试论我国新会计准则体系引入公允价值计量

我国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用可谓是一个亮点。本文先阐述了公允价值的涵义。然后对其在新准则中的具体应用进行了分析,我国新准则中重新采用公允价值的动因、以及在实际应用中存在的问题进行了探讨,并提出了一些对策建议。     

公允价值计量运用的利弊及对策分析

公允价值在我国企业会计准则中的出现和运用几经波折,由此可见我国经济环境的发展导致政策上对公允价值的态度也是一直在变化的,究其原因还是在于公允价值计量属性的特殊性。本文在分析了公允价值的优势、劣势以及其在我国运用的局限性的基础上,有针对性地提出了相关建议,以期从理论上帮助公允价值能够在新准则的指导下为我国企业所广泛运用。     

公允价值与其他计量属性的辨析与思考

虽然我国在2006年就发布了《企业会计准则——基本准则》,对公允价值进行了正式的定义和明确的定位,但是简单地将其理解为一种具体的计量属性的情况不在少数。其实,公允价值位超越于其他各具体的计量属性,与它们形成一种目标与手段的关系。本文围绕公允价值与其他计量属性展开辨析与思考。     

公允价值与其他计量属性的辨析与思考

虽然我国在2006年就发布了《企业会计准则——基本准则》,对公允价值进行了正式的定义和明确的定位,但是简单地将其理解为一种具体的计量属性的情况不在少数。其实,公允价值位超越于其他各具体的计量属性,与它们形成一种目标与手段的关系。本文围绕公允价值与其他计量属性展开辨析与思考。     

公允价值在我国应用的难点分析和建议

在新企业会计基本准则中，提出了公允价值是一种计量属性，采用公允价值计量时要保证会计要素、金额的可靠性。除基本准则外，21项具体准则都涉及到公允价值的计量问题，公允价值概念不仅在金融衍生工具计量方面得以全面使用，而且扩展到了其他一般资产、负债的计量领域。     

探析公允价值计量对我国上市公司影响

本文从公允价值与历史成本理论产生的历史背景入手,着力分析公允价值的属性和应用,提出公允价值计量势在必行,并针对上市公司应用公允价值中面临问题和启示,进一步提出了要加强对上市公司、证券公司的监管力度,保证公允价值在新准则执行过程中能被正确使用,使会计信息更加公允、可靠,对信息使用人更加有用.     

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…