论煤炭产业结构调整与重组

会计政策选择是影响企业财务信息质量的一个重要方面。本文对上市公司会计政策变更进行分析 ,并阐明上市公司会计政策变更目的是为了操纵利润     

对构建适合我国国情的会计监管体系的思考

本文从当前会计信息严重失真的现实入手,分析了实行会计监管的现实必要性及我国注册会计师行业监管中存在的问题和原因,提出构建以政府为主导的会计独立监管模式,并建立责任追究制度的策略性建议。     

新世纪高素质会计人才培养问题探析

构建科学的环境会计理论结构 ,对环境会计在会计实务中的应用具有重要意义 ,本文对环境会计理论结构的内容进行分析 ,并对各项具体内容逐一进行探讨。     

矿山企业必须走可持续发展之路——安庆铜矿新模式办矿的成效与启示

安庆铜矿是国家进行矿山企业模式改革的试点单位。本文从矿山十多年来所取得的突出成就,总结出了五个方面的有益启示。这对指导我国矿山企业走可持续发展之路具有重要的指导意义。     

谈有限责任公司股东出资的转让——兼评我国《公司法》的有关规定

知识经济的出现 ,从根本上动摇了传统的经济结构 ,对社会经济各领域产生了深远的影响。智力资本是使公司得以运行的所有无形资产的总和。管理会计必须对企业智力资本进行衡量和报告。     

浅析我国网络银行的风险监管

银行资本不足是目前国有银行面临的一个突出问题 ,也是入世后影响国有银行竞争力和可持续发展的重要因素之一。本文在分析了银行资本对商业银行生存和发展的重要意义的基础上 ,考察了我国国有银行的资本现状及其原因 ,并提出了充实国有银行资本的有效对策。     

略论知识经济与商业银行可持续发展

金融是经济的核心 ,要实现经济的可持续发展 ,就必须保障金融可持续发展。知识经济呼唤银行业可持续发展。本文分析了知识经济与商业银行可持续发展的关系 ,从知识经济视野考察了商业银行可持续发展内涵 ,提出了知识经济时代的商业银行可持续发展战略对策。     

管理会计在我国的实际应用

学科本身方法体系与社会经济发展协调与否是影响管理会计深入广泛应用的重要因素。要以管理会计的发展特点结合我国社会经济发展状况来推广、普及管理会计     

会计信息化对会计实务的影响及对策分析

本文主要简单介绍了会计信息化的相关内容,阐述了会计信息化对会计实务的影响,通过对现阶段会计信息化中存在的实务问题进行分析,来探讨企业应对会计信息化的有效措施,以转变传统的会计实务模式,加强对会计信息化的研究,明确会计信息化的重要性,充分发挥现代科学技术,建立健全的会计信息系统,提高会计核算工作水平,从而推动会计工作的可持续发展,实现会计工作效益最大化。     

中国证券市场分割的信息有效性研究

本文尝试从信息有效性角度研究我国证券市场分割,即文章首先通过比较双重上市公司股价和成交量对不同会计标准的盈余信息的反应,发现了A、B股市场在信息传递、信息评价、信息反应模式上的确存在有效性差异,最后分析了造成信息有效性差异的原因并提出了相应的政策建议。     

关于衍生金融工具会计处理问题的思考

衍生金融工具的发展及其蕴涵的巨大风险 ,要求财务会计将其作为资产负债表项目进行适当的确认、计量和披露。在衍生金融工具具体的会计处理方法上应考虑交易性质及交易方式的不同及财务会计谨慎性原则的要求     

The Evaluation and Analysis of the Accounting Supervision Mode Based on the Accounting Management System

The accounting supervision mode of a country is determined by, and in turn, acts on the accounting management system and reflects the accounting management system. As far as our country is concerned, the accounting management system is forced by the government, which determines that the current accountant supervision mode is the government-enforced. This paper starts from the relationship between the accounting management system and the accounting supervision mode, and focuses on analyzing the problems in the current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.     

谈网络会计对传统会计的影响

本文主要详述了网络会计对传统会计的影响。一是对传统会计基本理论的冲击,主要表现在会计四项假设中三项假设的变动和改变;二是对会计实务的影响,主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击;另外,电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。在此基础上提出了发展我国网络会计应采取的策略。     

对我国电算化审计发展的思考

电算化审计是会计电算化发展的必然产物。随着我国市场经济的发展,电算化审计的重要性也越来越大。文章分析了会计电算化发展对审计造成的影响,通过剖析我国电算化审计发展面临的不足,提出了建立和完善我国电算化审计的对策。     

论知识经济对传统会计模式的冲击

知识经济时代的到来，使会计领域出现了许多新问题，知识、信息资产作为一种无形资产在企业的生产经营过程中所占的比重越来越大，这些知识、信息资产及相关问题的出现，使我国传统的会计模式受到严重的冲击，本文从会计目标模式、会计信息质量特征模式、会计准则模式和会计教育模式等四个方面做些探讨。     

Accounting History in Australia: A Survey of Published Works, 1975–99

Research in accounting history has expanded significantly in recent years. This paper reviews the recent development of accounting history in Australia through an examination of the relevant literature while recognizing the wider influence of Australian scholars in the international community of accounting historians. The survey is confined to works on Australian accounting history published in the period of 25 years between 1975 and 1999. These works are discussed using the literature classification framework provided by Carnegie and Napier (1996). Reviewing the literature in this way is expected to be of benefit to historians in general, particularly economic and business historians, and also accounting historians, while future directions for accounting history research in Australia are outlined following a brief critique of the literature examined.     

论战略管理会计及其在企业中的应用

战略管理会计以其长期性、外向性、全局性和综合性的特点,从战略高度满足企业发展需要,对企业的会计模式和管理方式都产生着深远的影响,有助于企业长远规划的树立和经营决策的科学化。但战略管理会计在我国由于引入较晚,发展不够完善,在我国的实践应用中还存在着若干问题,本文根据我国企业的实际情况,从制度层面、人才层面和企业实践层面多角度提出了相应的对策。     

财会课堂教学思维初探

财会专业是实践性很强的专业,课堂教学中,需要我们教师要不断改变思维方式,从而适应课堂教学的需要。以使学生通过学习能够真正学到一技之长。财会专业是一个长足发展的专业,学生在努力学习理论知识的同时,必须和实际相结合。     

中国会计走向国际化的SWOT分析及对策

本文对我国会计走向国际化进行SWOT分析,并立足国情,从不断完善会计准、则营造良好法制环境,完善社会主义市场经济会计模式,提升从业人员素质,完善人才培养体系,扩大对外交流等路径提出了对策建议。     

An Examination of Factors Affecting Audit Practice Development*

In this study, we examine the possibility that audit managers' judgments may be affected by practice development objectives. Given the competitive nature of public accounting, the extent to which auditors are inclined to be aggressive in the domain of practice development may be a function of their superiors' preferences. This study builds on the exploratory work of Hooks, Cheramy, and Sinich 1994 and Asare, Hackenbrack, and Knechel 1994 by examining the delicate balance that exists between a public accounting firm's need to “grow its business” and its need to maintain its objectivity and professionalism. An experiment is conducted to determine whether the auditor's willingness to tender a bid on an engagement is affected by (1) the nature of the auditor-auditee relationship (i.e., do existing clients receive the same treatment as potential clients?), or (2) the audit partner's aggressiveness with respect to practice development, which also includes elements of ethics and competence. Seventy-four audit managers from two Big-Six firms participated in the study. The results indicate that the type of client (current or potential) and the type of partner (more or less aggressive with respect to practice development) significantly affected the auditors' judgments. Specifically, subjects in the “current client” condition, as well as those who are accountable to a more aggressive partner, are more likely to recommend bidding for the client. The experimental results of this study are based on a case where the client was proposing a relatively aggressive position with respect to accounting for research and development (R&D) costs. Our findings also suggest that the judgements related to bidding on the client are not independent of the auditor's willingness to accept the client's accounting treatment. These results also provide further evidence that the influence of accountability is important in the professional audit environment.