会计准则趋同力促财会人国际化

美国的会计准则正在走与国际准则趋同之路,这为中国与美国会计准则实现等效奠定了基础.如果美国证券交易委员的这一提案获得通过,将为中美两国的会计准则实现等效敞开大门,也意味着未来中国企业赴美国上市的成本将会降低,上市将更加便捷.     

关于中国企业会计准则与国际财务报告准则持续全面趋同的若干问题

一、为响应G20峰会倡议.lASB决定将对相关会计准则作出重大修改 为应对本次国际金融危机.根据G20领导人峰会和FSB的要求.IASB正在对某些准则作出重大修改,主要包括金融工具、公允价值计量、财务报表列报等准则.     

从对商誉处理的变化看我国新会计准则的国际趋同

财政部2006年2月15日新颁布了<企业会计准则>,新企业会计准则中的许多规定都与国际财务报告准则和美国公认会计原则趋同,如基本准则中用"会计信息质量要求"取代会计核算的一般原则;引入"利得"和"损失"两个概念等.新企业会计准则中有关商誉的规则和规定更是表现出了高度的国际趋同性.本文对新旧会计准则中对商誉的确认和计量方法等方面的不同规定进行对比分析,阐述我国会计准则制定工作的国际趋同.     

我国会计准则的制定模式

在安然事件爆发后,美国开始重新审视会计准则的制定模式,并出现了从规则基础准则向原则基础准则转变的趋势.而规则基础准则和原则基础准则这两种会计准则制定模式都并非完美无缺.本文试图对规则基础准则转向原则基础准则将面临的问题进行理论层面的分析,并在此基础上,结合我国国情对我国会计规范制定模式的现实选择提出一孔之见.     

资产减值准备计提对资产评估的影响探析

财政部于2006年2月15日发布了新修订的《企业会计准则——基本准则》和38项具体会计准则(以下称"新会计准则")。新会计准则的执行,将会给我国会计带来重大而深远的影响,同样也给资产评估带来诸多影响。本文通过对新会计准则《企业会计准则第8号——资产减值》的分析,结合资产评估行业在我国的发展现状,浅析新会计准则下计提资产减值准备对资产评估带来的影响。     

从新会计准则的发布看会计准则国际趋同

2006年2月15日,财政部发布了新会计准则,这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立,正如财政部部长金人庆所言,新准则的发布是"我国会计审计史上新的里程碑",标志着中国会计准则与国际会计准则最终实现了全面接轨.会计准则的国际趋同对于企业经营者和财务会计人员来说将是一次全新的挑战,了解会计准则国际趋同的动因、现状、实质,及现实意义将有助于我们学习,理解,实施新会计准则.     

资讯

美国证交会放宽在美上市外国公司会计标准美国证券交易委员会11月15日宣布,取消有关在美上市外国公司发布财务报告必须符合美国相关会计准则的规定,对于已遵循"国际财务报告准则(IFRS)"的外国公司在发布财报时,将不再需要符合美国现行"公认会计准则(GAAP)"的规定。分析人士指出,这一调整将使美国证券市场对外国公司更具吸引力,预示着美国标准有可能逐渐让位于国际标准。     

新会计准则对国企影响分析

作为"我国会计史上新的里程碑",新会计准则体系标志着中国会计准则与国际会计准则最终实现了全面接轨.而2008年,国家将准则的实施范围扩大到中央国有企业.新会计准则的实施对国企的经营运作具有深远的影响,这不仅仅是因为新准则的复杂性和革新性,也是有国有企业的特殊性质决定的.     

论金融类会计准则与行业监管的分离

国际金融危机发生之后,国际会计准则启动了系列准则项目的重大修改,尤其是在公允价值计量、金融工具、租赁、保险合同等方面.从金融类会计准则的发展趋势上看,会计准则与行业监管分离成为一个明显的特点.本文从国际和中国两个角度对会计准则与行业监管的分离进行了论述.     

新准则下央行会计财务转型路径的探讨

本文主要介绍新会计准则下央行会计财务转型的主要路径,要想了解当前形势下的新路径,首先要清楚什么是新会计准则,所谓新会计准则,新会计准则主要包括三个方面的内容分别为基本准则、详细准则和会计准则解释公告三个方面的内容,基本准则用来统驭其他准则,为其他准则限定了范围;具体准则主要内容有38项,主要包括长期股权投资、存货和投资性房产等,它的主要用途是对企业的交易和具体事项进行相应处理;会计准则解释公告则是对具体准则存在的问题进行解释并加以改正.新会计准则体系对企业的会计财务的路径有着重大的影响,在新会计准则的产生前提下,企业会计财务原有的路径已经无法生存,所以央行会计财务的转型势在必得.本文就将对央行会计财务转型的路径进行探讨,希望基层央行能够在新会计准则下得以立足,甚至更好的发展,同时也为其他行业树立榜样,希望其他行业也能顺应局势发展,与时俱进.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

中美贸易逆差探源与对策分析

中美贸易逆差的原因与美国的出口管制制度、美国偏低的储蓄率、中美两国不同的产业结构、不一致的统计标准、中国大量吸收外国直接投资等有关。中国可以通过政策鼓励从美国进口、完善公平贸易政策、转变贸易增长方式、扩大国内需求等方式正确处理中美贸易不平衡问题。     

从博弈角度看我国会计准则制定

在市场不能完全满足信息披露需要的条件下,需要进行会计管制.会计准则,是进行会计管制的依据.但是,从博弈观的角度分析,我国会计准则的产生和制定过程缺乏充分的博弈,导致了会计准则的执行不力.应该在充分体现博弈效果的原则下,广泛吸收社会各界人士参与会计准则的制定;改进准则制定机构,健全准则制定程序;提高注册会计师的公正化程度.让政府、投资者和企业通过多次博弈,使各自的利益得到更好的兼顾.     

应诉反倾销视角下的会计准则协调现状调查分析

在相关法律框架下,企业应对(包括规避)反倾销的的成败,从某种意义上讲,取决于应诉企业快速响应的态度和所提供会计信息(或会计数据)的支持效力。换言之,提高符合反倾销调查的会计信息(或会计数据)质量,需要逐步消除我国会计准则与国际会计准则的差异,研究市场经济地位对会计准则以及欧美等控诉国对我国市场经济地位的要求等问题。基于此,从三大模块内容,采用电子邮件调查、实地发放纸质问卷调查的形式,调查分析了应诉反倾销视角下的会计准则协调现状。并据此提出了完善应诉反倾销会计准则协调的建议。     

The Accounting Standards Setting Process in the U.S.: Examination of the SEC–FASB Relationship

In the U.S. there is a close relationship between the Securities and Exchange Commission (SEC), a governmental agency legally responsible for setting accounting standards, and the Financial Accounting Standards Board (FASB), a private sector body to whom the SEC has delegated this responsibility. In this paper we examine the influence of the SEC on the FASB as evidenced by all major statements issued by the FASB. Minor statements, amendments, and strictly technical pronouncements were omitted because of their limited exposure to the political process. Our analysis reveals that the SEC applied substantial pressure on the FASB in the standard setting process and has not adopted a position of benign neglect.     

Student Perceptions of Earnings Management: The Effects of National Origin and Gender

Earnings management is the practice of makingdiscretionary accounting choices or timingoperating decisions to move reported earningstoward a desired goal. Prior research revealswide disagreement among both students andbusiness executives regarding the ethicalacceptability of earnings management. Thisstudy investigates whether gender and nationalorigin influence accounting students'perceptions of earnings management. Male andfemale accounting students from the U.S. andfive Asian countries evaluated thirteenvignettes describing earnings managementpractices. Very few differences were detectedbetween the responses of the male and femalestudents or between the students from the U.S.and the Asian countries, indicating that thepractice of earnings management was perceivedsimilarly across all the groups of studentsstudied.     

新会计准则对会计教学方法的影响与对策

新企业会计准则的发布,对会计人员的职业判断能力提出了更高的要求,也对会计教育理念和会计教学方法带来了巨大的影响和冲击.新会计准则的实施对现行会计教学方法的影响体现在对会计专业教师、学生专业应变能力的培养、动手能力的培养以及学生专业素质的培养等方面.改进现行教学方法,应更新会计教学观念,注重实践教学环节,提高学生解决实际问题的能力,加强会计职业道德教育,完善会计职业判断,将职业判断贯穿整个会计教学,使学生树立职业判断意识,养成职业判断的思维习惯,以适应市场经济多变的要求.     

历史成本计量屙眭修正方法研究

会计是一个确认、计量、记录和报告的过程,经过长期发展演进,会计确认、记录和报告的技术方法相对成熟,而会计计量由于计量环境的不确定性不断面临着挑战。会计未来面临的挑战实质上是会计计量属性面临的挑战。我国现行会计准则在历史成本计量属性的基础上引进其他多元计量属性,并增加资产减值会计核算,根本目的在于对计量对象的历史成本信息进行修正,以提高会计信息的相关性。提升会计信息作为公共产品的社会价值。     

The Effects of Fraud and Lawsuit Revelation on U.S. Executive Turnover and Compensation

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this increase is smaller than that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards.     

会计职业判断框架构建研究

判断是为不确定性事项寻找结论的行为,会计职业判断是会计及其他相关人员对结果不确定的交易或事项,根据会计准则和其他相关规定,结合事件性质、特点和经济实质等,所做出的判断和决策。会计职业判断是会计准则执行机制建设的关键环节,是影响会计信息质量的重要因素。高质量的会计职业判断需要构建完整的会计职业判断框架作支撑。文章在对会计职业判断构成要素和逻辑关系展开深入研究的基础上,尝试从会计职业判断主体、判断客体、判断标准、判断环境和判断程序等方面构建会计职业判断框架。