会计信息的真实性与地勘单位内部核算探析

造成地勘单位会计信息失真的原因有会计准则、制度本身的不确定性、外部环境影响和内部制度不健全 ,以及会计人员素质问题。从地勘单位内部会计核算现状分析 ,由于地勘单位性质独特和会计核算方法选择具有不确定性 ,会计核算复杂化 ,会计基础工作薄弱 ,财务管理制度不健全 ,责任会计和财务会计合体运行等造成了会计信息失真。解决的方法是 ,推进会计电算化、减少会计核算主体单元、健全统一的核算制度     

会计中的不确定性与会计信息质量

随着人类文明的不断进步，现今社会越发变化万千，任何一个经济现象的发生都充满着不确定性。会计作为社会中不可或缺的一个重要经济行为也不例外。随着会计环境日趋于复杂多样性，而会计信息的使用者对信息的要求更为全面、深刻、准确，与之相应的问题是：由于会计不确定性的客观存在，其对会计信息质量的影响已十分突出，引起了会计界很多专家学者的重视。     

从产权角度看会计信息披露

长期以来,会计研究人员往往只注重会计信息披露的技术方面,而忽视了对会计信息及理论实质的研究,不利于对未来会计报告的发展进行探索和创新,本文试从产权角度对会计信息的实质进行阐述,从而就会计报告的发展趋势谈一些看法。     

从产权角度看会计信息披露

长期以来,会计研究人员往往只注重会计信息披露的技术方面,而忽视了对会计信息及理论实质的研究,不利于对未来会计报告的发展进行探索和创新,本文试从产权角度对会计信息的实质进行阐述,从而就会计报告的发展趋势谈一些看法.     

会计不确定性对会计信息质量的影响探析

一、会计信息的质量特征决策有用学派认为,会计信息系统的根本目的是向信息使用者提供对其决策有用的信息,以提高使用者的“差别能力”。显然,决策有用性是对会计信息的基本质量要求。葛家澍教授认为,决策有用性是由相关性和可靠性两个主要质量和重要性与可比性两个次要质量构成的。决策有用性是最高层次,它建立在相关性和可靠性、重要性和可比性的基础之上。理想而有用的会计信息应当同时具备相关性与可靠性、重要性与可比性。二、会计不确定性对会计信息质量的影响不确定性是指对导致一系列可能结果的一种或多种被选方案的认识状态。会计…     

会计信息失真的成因与对策

一、会计信息失真的原因 1.会计信息失真的客观原因 （1）会计准则中存在着大量的不确定性措辞.最典型的是在会计准则中广泛使用“极有可能”、“很有可能”和“有可能”等词语,由于对事物的主观判断因人而异,使之成为影响会计选择和会计处理方法的重要因素.     

会计信息失真的经济原理

会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践活动获得的反映企业运行状况的一种经济信息。据统计,它占到了整个经济信息总量的70%以上,可见会计信息对经济的运行具有十分重要的意义。所谓会计信息失真,是指会计信息没有真实地反映客观的经济活动,从而给会计信息的使用者提供了虚假的情况,给决策者们制定相关的决策带来了不利影响的一种现象。找出会计信息失真的原因,保证会计信息的真实性,在最大范围内防止会计信息失真,具有重要的现实意义。造成会计信息失真的原因纷繁复杂,本文仅从经济学的角度对会计信息失真进行初…     

会计环境对会计信息失真的影响

会计环境是指会计职业活动作用于其中的各种条件总和,是会计赖以产生和发展的外部客观条件,是会计外环境与会计内环境的有机组合体。会计与会计环境二者相互影响、相互制约,会计环境的变迁是会计发展的源动力,会计对其所处的会计环境又有能动的反作用。会计信息失真不等于“作假账”,会计信息失真的范围更广泛,只要是与企业的实际情况不相符合的会计信息,就可以说是一种会计信息失真,它包括合法会计信息失真和非法会计信息失真。一、会计环境对合法会计信息失真的影响1.会计环境不确定性的影响。我们国家过去长期实行高度集中的计划经济体制…     

上市公司会计信息失真博弈分析

真实的会计信息可以如实、客观地反映企业在过去一定时期内发生的经济业务以及企业的财务状况和经营成果；可以帮助投资者和贷款人进行合理决策；帮助政府部门进行宏观调控；帮助企业加强和改善经营管理、评估和预测未来的资金流动。然而，由于目前会计工作秩序不佳，会计信息失真已成为一个突出问题。为此，众多学者运用博弈论的方法从会计信息供求者之间的博弈视角对会计信息失真问题做了大量研究工作。本文从以下方面用博弈论的方法进行分析：管理层与股东之间的博弈、管理层与会计人员之间的博弈。     

会计信息失真问题

近年来,我国会计秩序出现紊乱,最典型的问题就是会计信息失真。从国家的宏观经济运行看,会计信息失真,会掩盖经济运行中的矛盾和隐患,从而影响利益的分配和社会资源的合理配置,同时会计信息失真会增加社会的不安定因素;从微观经济方面看,会计信息失真,会使企业业主以及投资者无     

试析地质事业单位会计信息质量

地质事业单位的改革越深入,提高其会计核算质量就越紧迫。目前地质事业单位的会计核算信息存在着会计信息不全、不实、不规范、不对称、不及时、透明度不高等问题。出现这些问题的原因是制度不完善,数据处理技术水平不高,会计人员业务水平参差不齐和会计行业管理问题。为提高地质事业单位会计信息质量,应从五个方面入手,即推进会计电算化工作,加强财会管理制度建设,改革会计人员管理体制,加强会计稽核工作,最大限度地抑制会计信息不对称。     

实行会计委派制加强监督制约机制

文章论述了实行会计委派制在防止会计信息失真、加强监督制约机制中的重大作用,并提出了五种具体操作方法.     

研发投入影响IPO抑价吗?--基于我国A股市场实证分析

从信息不对称角度出发,提出研发投入与IPO抑价相关性假设,采用多元回归分析法对IPO抑价与研发强度之间的关系进行了实证研究。继而进一步分析研究专利信息的披露是否能够有效缓解信息不对称继而降低IPO抑价。结果表明:企业研发投入强度,因研发本身的高度不确定性和披露制度的不完善,与IPO抑价呈正相关关系;专利披露,作为评价研发工作成果的积极市场信号,对IPO抑价的缓解作用未得到证实。     

Willingness to Pay versus Expected Consumption Value in Vickrey Auctions for New Experience Goods

Over the past two decades, Vickrey auctions have been widely used to elicit willingness to pay for new food products. This article shows that in a multiperiod context, it can be optimal for consumers to bid higher than the expected consumption value for a new experience good to obtain information about how the new good fits into their preference set. The degree of uncertainty about the consumption value, the purchasing frequency, and expected future market prices affect both the expected value of the quality information and the subgame perfect bidding strategy in Vickrey auctions for new experience goods.     

Information Exchange and Strategic Behavior in Supply Chains: Application to the Food Sector

Information technology (IT) facilitates information exchange between retailers and suppliers. Based on evidence from food industry, information strategies under uncertainty are analyzed, using game theory. Some key results are under certain conditions, retailers withhold valuable sales data from suppliers even if this means less supply coordination; a revealed equilibrium exists where suppliers learn retailers' market data despite retailers' withholding of such data; this leads either to full information convergence or, surprisingly, incomplete information convergence with some informational asymmetry left; retailers with greater market power and numerous suppliers are more inclined to share, rather than to withhold, information.     

Moral Hazard, Inspection Policy, and Food Safety

Buyers have imperfect information about the food safety efforts exerted by suppliers. To gather information about safety, buyers often employ sampling inspection. Sampling inspection exhibits sampling error so some unsafe product passes inspection and some safe product does not. This uncertainty influences buyer and supplier behavior. In this article, I use a principal–agent model to examine how sampling inspection policies influence food safety. I use the model to examine the sampling inspection policies in the 1996 Pathogen Reduction/Hazard Analysis Critical Control Point Act. I conclude that the regulation of sampling inspection procedures is an effective tool for policy makers who wish to improve food safety.     

Planting Decisions and Uncertain Consumer Acceptance of Genetically Modified Crop Varieties

There exists much uncertainty about consumer attitudes toward genetically modified foods. If it happens that sufficient (insufficient) acres are planted under nonmodified seed to meet postharvest demand, then a price premium will not (will) emerge for the nonmodified varieties. A nonlinearity originates in the fact that a price premium may not be supported. This nonlinearity interacts with demand uncertainty to determine equilibrium plantings and the probability that postharvest varietal prices differ. Also, as planting approaches signals will be broadcast about the nature of postharvest demand. We show how the nonlinearity affects the types of signals that growers will prefer to receive.     

Technology Adoption under Production Uncertainty: Theory and Application to Irrigation Technology

We propose a theoretical framework to analyze the conditions under which a farmer facing production uncertainty (due to a possible water shortage) and incomplete information will adopt a more efficient irrigation technology. A reduced form of this model is empirically estimated using a sample of 265 farms located in Crete, Greece. The empirical results suggest that farmers choose to adopt the new technology in order to hedge against production risk. In addition, we show that the farmer's human capital also plays a significant role in the decision to adopt modern, more efficient irrigation equipment.     

宁德市会计委派制试点工作的探讨

实行会计委派制的财经制度改革,是从源头上控制企事业资金乱支滥用,保证企事业单位财务规范化管理,堵塞会计管理漏洞的有效措施之一,会计委派制要不断完善并加以推广。     

Does uncertainty exist where transparency is missing? Land privatisation in Mongolia

Land privatisation has been initiated in many transition countries to provide land ownership rights to citizens in order to facilitate the socio-economic development of the country through enhanced access to land. However, the implementation of land privatisation laws is still problematic in many transition countries because of the uncertainty involved.Mongolia is an example.The aim of this paper is to provide a conceptual framework for understanding uncertainty as it exists in land privatisation and to determine the best way to respond to this uncertainty.An extensive literature survey and a pilot study in Mongolia have shown that “transparency” is the key to understanding uncertainty and that increased transparency might be the solution required for successful implementation of land privatisation in transitional economies.The pilot study demonstrates that the current land privatisation process is incomplete and slow due to a lack of access to information, weak coordination between the organisations involved and considerable duplication in procedures.This paper concludes that access to information, participation and corruption are key elements to describe transparency with respect to uncertainty in data and processes and those elements are critical to test the following research proposition: “More transparent land allocation procedures will result in more efficient and effective implementation of land privatisation law in uncertain circumstances”.