跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。     

对少数股东的公平价值补偿评估探析

在现代公司法中,"多数表决"原则体现了股东的民主和平等.但现实中,多数股东利用这一原则排挤少数股东,侵害少数股东合法权益的情况也时有发生.为此,各国公司法通过不同的方式使少数股东得以适当的补偿,少数股权公平价值评估补偿便是其中行之有效的方法之一.     

The Demand for Accounting Conservatism for Management Control

We show that conservative financial reporting arises naturallyin principal-agent settings as a means of efficiently motivating agentswhen the penalties that can be imposed on agents are limited. Weconsider an accounting system whose reports are used for contracting andwhose parameters are controlled by the principal. One advantage of our model is that the information system we describe has the accountingcharacteristic of mapping unbiased underlying information about the firminto a reduced message space. The principal can choose how that mappingoperates, i.e., conservatively, liberally, or neutrally. When penaltiesare sufficiently limited (a limited liability setting), we show that theaccounting system designed by the principal is always conservative. Alternatively, in an unlimited liability setting, any bias in the systemdepends on random circumstances, and we would not expect accountingconservatism to arise as a pervasive and enduring phenomenon.     

A Conceptual Framework for Accounting for Public-Benefit Entities

There is a renewed impetus in the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB) to develop a conceptual framework for financial reporting for both private sector and public-benefit entities. This article takes stock of some of the key issues related to this endeavour with particular emphasis on what the objectives should be and whether it is possible to have one conceptual framework for all entities.     

上市公司政府补助的会计规范—对沪市一起案例的研究

会计信息要反映企业真实的财务状况，在政府行为制度刚性暂时无法改变的情况下，需要我们的会计师们向投资者提供公允的信息。……     

“中国评估记忆”征文启事

中国资产评估行业伴随改革开放和社会主义市场经济的发展而诞生.评估行业经历了20年的风风雨雨,与祖国经济建设发展的脉搏和谐共振.回首往昔,光阴荏苒,岁月蹉跎.广大评估人不仅见证了评估行业由无到有、由小到大,日新月异的发展和变化;每个评估人的心中也一定会有许多难忘的记忆和感人的故事.为使广大评估人了解评估行业的历史,回忆评估行业的历史,记住评估行业的历史,深刻体味评估人的事业、生活、工作的酸甜苦辣,从而更加珍惜评估行业来之不易的今天,更好地投身于我们热爱的评估事业,<中国资产评估>编辑部拟开展"中国评估记忆"征文活动.     

个人帐户养老基金有效投资的模式选择

成立专门养老保险基金管理公司 实行这种模式的养老金个人帐户实行强制性供款基准制,计划参与者拥有个人帐户,可以自由选择养老基金公司.养老基金公司是经监管部门授权专门成立,其只能从事与养老基金有关的业务.这种模式的优点在于个人拥有充足的自由选择权,而且可能避免政府直接管理养老基金可能导致的腐败和不信任问题.但这种模式同时存在创建成本(set-up expense)和营销成本高、规模不经济、以及养老基金公司间的恶性竞争等问题.一般认为,在金融市场不发达、金融机构自律水平较低、内控制度和监管制度不健全时易于采取该模式.其典型代表是智利.     

商业银行债权人委员会运行机制问题研究

本文介绍了商业银行债权人委员会制度的概念、主要作用及产生原因,比较分析了国内外商业银行债权人委员会制度的产生发展和主要区别,从粤海、APP、德隆、三九、啤酒花债务重组的实践入手,剖析了当前我国商业银行债权人委员会制度运行的主要实践、困难、原因、经验和教训,得出以下基本结论:我国的商业银行债权人委员会制度尽管在法律环境、制度安排和具体操作方面存在很多的不足,但确实已成为商业银行处理重大企业债务危机的一个现实选择,并将成为市场化、法制化、规范化处置企业债务危机的一种新趋势。本文也针对存在的问题与不足,给出了完善我国商业银行债权人委员会制度的相关政策建议。     

Decision criteria for updating test intervals for well barriers

In this paper, we discuss whether or not the decision-making process regarding test intervals for well barriers should adopt the same decision criteria as those recently suggested for safety instrumented systems (SIS). We conclude that the criterion suggested for halving the test intervals for SIS is also appropriate to use for well barriers. The criterion for doubling the test interval for SIS is, however, not considered appropriate, as it does not give sufficient weight to the uncertainties. A new type of criterion for doubling the test interval for well barriers that better reflects the uncertainties is suggested.