试论符合当今中国特色的权益会计理论

一、迄今有影响的主要权益理论在一定的经济环境中，一个企业必须拥有或控制一定的经济资源，以资进行生产经营。这些经济资源在会计上称之为资产。对资产的权利要求和利益享有，称之为权益。解释权益的性质，说明对权益的不同认识，以及与之相联系的资本和利润不同概念的差异等等，一般规为权益理论。对于现代会计思想和实务具有影响的各种权益理论，主要有如下三种：1．业主权益论。业主权益论又称所有权权益论，产生于十八世纪及以前的经济环境之中。当时，私有制的独资和合伙企业在社会经济中占主导地位。企业的经营者或管理者就是业主…     

从最适课税论看增值税的发展趋势

最适课税论是研究如何以最经济合理的方法征收某些大宗税款的理论。从现实情况出发，最适课税论研究的核心是如何实现税制的公平与效率兼顾。商品课税容易实现效率目标，却不利于公平收入分配目标的实现；所得课税容易实现公平收入分配目标，却不利于促进经济效率。世界各国的税收实践证明，增值税具有商品税和所得税的双重性质，是最符合最适课税论要求的税种。     

论国有农业用地的价值管理

<正>价值管理又称基于价值的管理,是一种基于价值的企业管理方法(通常是指最大化股东价值)。是指在企业中广泛地被引入管理行为,依据组织的远景,公司设定符合远景与企业文化的若干价值信念,并具体落实到员工的日常工作上,一般的工作性质或问题,只要与公司的价值信念一致,员工即不必层层请示,直接执行工作或解决问题。基于不同的企业价值观的形成和完善,不同的企业价值观由于其不同的对企业价值的理解和评价企业价值的方法,而形成了对企业价值内容的不同界定,从而形成了多种多样的关于价值管理的定义和内容。1994年,当大多数企业管理人     

试论符合我国国情的基本会计原则

我国的经济体制改革正在向深度和广度拓展,伴随着这场深刻的革命,会计领域中诸多会计理论与方法问题亟待人们去探究,而其中很大一部份与会计原则有关。诸如会计原则的性质如何?它和会计假设、会计制度等存在什么关系?在我国研究与制定会计原则有何必要与可能?符合我国国情的会计原则有哪些?本文拟就此作一探讨,以推动符合我国国情的会计理论与方法体系的     

论公司保证行为的限制

论公司保证行为的限制□高殿有王松宝公司的保证行为，是公司的权力、能力的一种。现实意义中，是公司以自身财产，对其他公司、企业或个人的行为和权力提供一种无限或有限连带经济责任或法律责任的担保。这种行为，中国与其他国家有不同的法律规定和解释（限制）。在此，...     

从“国家分配论”与“公共财政论”之争看财政公共化

<正>改革开放以来,我国的财政意识形态公共化历程主要在对财政各执己见的不同学派的抗衡与论争中实现,存在着"国家分配论"、"公共财政论"、"价值分配论"、"国家资金运动论"、"社会共同需要论"、"剩余产品分配论"等等学派的争辩,但最主流的乃属"国家分配论"与"公共财政论"两者之间的论     

房地产规划应符合绝大多数人利益

房地产行业规划，作为一种中长期的公共政策，并非是突出一方利益而放弃其他方利益，而是要通过政策调整来协调所有当事人之间的利益关系。任何一项公共政策的确定、执行与终结都会使不同利益主体的权益产生某种变动。而这种利益变动的公正性，既应符合绝大多数人的利益，也应体现具体程序上的正义性。     

驳“趋同论”

“趋同论”是一种舶来品,是近几年在我国理论界广泛传播的一种资产阶级自由化思潮。尽管资产阶级思想家从各个不同的方面,对“趋同论”进行这样或那样的论证,总揽其论据主要的和最具有欺骗性的大致有三条,一日两种制度所有制的性质趋同,认为当代资本主义制度和社会主义制度的所有制性质都发生了变化,资本已社会化,社会主义也多种经济     

论产业结构与信贷结构的相关性

论产业结构与信贷结构的相关性交通银行苏州分行王文林在社会主义市场经济条件下，由于受市场的作用，资源的配置和信贷资金的流向都会受市场经济信号的牵引，向效益好的行业和产业流动，这两者有着较强的和明显的相关作用，对此，我们有必要进行研究并加以运用，以使信贷...     

对林子力劳动商品论的评介

林子力的劳动商品论是其经济理论体系的一个组成部分。实际上，他的所谓“劳动商品论”所要说明的是生产的活的要素的商品化或社会化。在资本主义历史发展的各个不同阶段，有的阶段是劳动作了商品，有的阶段是劳动力作了商品。林子力都一般地使用劳动商品化的说法，这是不正确的。     

Evidence and Argument: Another look at Audit Fundamentals

Traditionally, accounts of fundamental audit theory have been based on a “common sense" epistemological framework, incorporating a correspondence theory of truth and a “naı&#x0308;ve empirical" approach to discovery and demonstration. Although these accounts generally fail to link this theory convincingly to audit practice, most writers on technical audit processes have assumed (usually implicitly) that no practical problems arise as a result of this. This disengagement between epistemological grounding and day-to-day practice is mirrored in some current writing, which takes its inspiration from the sociology of knowledge. This writing, also, fails to (and indeed cannot) engage in a discourse with practitioners on fundamental theory since it conceives the practitioner’s rationality as constructed, and, therefore, contingent. This paper attempts to set out an approach to fundamental theory, aimed at avoiding the errors of the early theorists; preserving the insights gained from the sociology of knowledge, without coming to grief on its self-referential difficulties; and suggesting a route towards reconciling practice with conceptual basics.     

Implications of the “momentum” theory of digitalization in accounting: Evidence from Ash Cloud

We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the “momentum” theory of DIA to illustrate that firm and executive characteristics drive digital transformation and organizational capabilities. Ash Cloud’s CEO values and cultivates an organizational culture of transparency and openness, while the firm is characterized by cost pressures. Organizational capabilities shape digitalization in business processes and different approaches to DIA. Our findings suggest that the core competence of Ash Cloud is its capability for systems integration, which includes knowledge of redesign, reconfiguration and redefinition. Ash Cloud stands out because of its knowledge extending beyond the firm’s boundaries.     

Is the quality of female auditors really better? Evidence based on the Chinese A-share market

Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones’ basic model (1991) and Audit Opinions. The former is used to measure the quality of financial statements, and the latter is used to measure the auditors’ independence in the mainstream international literature. We examine whether and how an auditor’s gender affects the quality of his or her audits under the framework of empathy theory and gender role socialization theory. Using a large sample of 9861 auditor-firm-year observations from Chinese A-share–listed companies from 2011 to 2015, we find that the audit quality of signed auditors shows significant gender differences: these significant gender differences differ from the findings of previous studies that female auditors could provide a higher-quality audit than male auditors; that is, in our study the audit quality of the male auditors exceeds that of the female auditors. After distinguishing the positive and negative directions of the Discretionary Accrual, we find no significant gender differences in audit quality between male and female auditors when the earnings had been adjusted upward by the client; that is, female and male auditors had the same audit risk perception. However, when the client adjusted earnings downward, which indicates a lower audit risk for the auditor, the audit quality of female auditors was significantly lower than that of the male auditors. After controlling for the age and position of the auditors, we also find that the gender differences in the auditors’ audit quality decreased significantly or even disappeared when the auditor’s age exceeded 45?years and/or their position was manager or above. These results are consistent with the empathy theory and gender role socialization theory.     

关于高等学校函授站管理若干问题的思考

高等学校函授站设置和管理方面存在许多问题,产生这些问题的原因是复杂的.既有宏观因素,也有微观因素;既有主观因素,也有客观因素.解决这些问题需要教育行政主管部门.招生院校和设站单位统一认识,连手互动.既要从源头上严格控制函授站的设置数量,也要大力加强对函授站的过程管理,同时还要强化监督和服务职能,建立必要的奖惩和淘汰机制.只要大家共同努力,就一定能够推进成人高等教育事业的健康发展.     

关于高职《经济学基础》教学的思考

经济学基础是高职经济管理类专业开设的一门重要的专业基础课,是学习其他专业课的先导课和必修课,但由于该课程的知识容量大、逻辑关系复杂、基本理论抽象,导致了教师“难教”与学生“难学”.本文着重从教学中教师的主导作用和学生的主体地位进行了探讨,强调只有通过行之有效的教学方式,加之科学合理的学习方法,才能保证教学目标的实现.     

Risk perception of mobile communication: a mental models approach

Some lay people confronted with a new base station project fear serious health consequences from the high‐frequency radiation, while experts consider exposure under the current international standards as unproblematic. These conflictive estimations may be attributed to the different mental models of lay people and experts. Less is known about lay people’s knowledge in regard to mobile communication and their intuitive understanding of the associated health risks. An adaptation of the ‘Mental Models Approach’ was used to reveal lay people’s beliefs about mobile communication and to learn more about lay people’s information requirements, potential knowledge gaps, and misconceptions. Through the means of open interviews with Swiss experts (N = 16), lay people (N = 16), and base station opponents (N = 15), different mental models were constructed and evaluated. Comparisons between the expert and the lay groups showed several qualitative differences in all identified knowledge domains. Knowledge gaps in regard to changing exposure magnitudes due to the interaction patterns of cell phones and base stations as well as misconceptions about regulation issues and scientific processes were found in both lay groups. In addition, lack of trust in responsible actors and disaffection with base station location processes were mentioned. The reported qualitative insights may be useful for the improvement of further risk communication tools.     

Mortality data and the binomial probability law

Introduction.

Critics of the custom that bases actuarial theory on the probability calculus whilst admitting that probability theory may be applicable, have denied that mortality data satisfy the requirements of independence and equi-probability demanded by ‘simple’ theory. We believe that the proper answer to these polemics is that ‘equi-probability’ and ‘independence’ are technical phrases introduced as part of a theory which is purely conceptual. To seek to deny the applicability of the theory on the grounds of the lack of one-to-one correspondence of these words with their counterparts in the everyday world is precipitate. The evaluation of the theory must be decided by the correctness of the results it forecasts. Few of the critics mentioned have produced statistics which support their case: some have even misapplied the theory they so earnestly criticise.     

Investigating explanatory theories on laypeople’s risk perception of personal economic collapse in a bank crisis – the Cyprus case

We investigate the explanatory power of decision, psychometric, and trust theory to describe laypeople’s risk perception of personal economic collapse in a bank crisis. The aim of this investigation is to improve the understanding of the effects of national initiatives for crisis fighting taken to prevent systemic risk. Using a stratified sample of 738 Cypriote citizens, we conducted an investigation in Cyprus in the spring of 2013 when the country was facing a bank crisis. At that point in time, the Cypriote Government had imposed capital controls to prevent a bank run. We find that decision theory variables alone have low explanatory value on laypeople’s risk perception, and that laypeople’s risk perception in this situation is affected primarily by psychometric variables. Further, confidence in one’s own bank also explains risk perception. Our findings contribute novel knowledge about risk perceptions in a financial crisis, with practical crisis management implications for regulators.     

Government accountability and performance measurement

This paper studies accountability structures and strategy in the Province of Alberta, Canada. The Alberta government has presented performance measurement and reporting as an accountability technology, but a theoretically informed analysis suggests that performance measurement could be understood otherwise. Argyris’s notion of “espoused theory" vs. “theory-in-use" is used to illuminate Latour’s analysis of Plato’s Gorgias Dialogues and the combination is applied to highlight possible unintended consequences of the use of scientific managerialist techniques in the public sector. By mapping elitism of knowledge and elitism of special position (Right and Might) onto the Alberta experience, we make visible techniques that distance Albertans from their government. Questionably designed survey instruments have produced data interpreted by government as meaning Albertans are satisfied with government’s heritage efforts. Publication of such results has the effect of telling voters that they are happy with what they have, instead of asking the people what they want.     

Motivated monitoring by institutional investors and firm investment efficiency

We find that motivated monitoring by institutional investors mitigates firm investment inefficiency, estimated by Richardson's (2006) approach. This relation is robust when using the annual reconstitution of the Russell indexes as exogenous shocks to institutional ownership during the period 1995–2015 and after classifying institutional ownership by institution type. We also show that closer monitoring mitigates the problem of both over‐investing free cash flows and under‐investment due to managers’ career concerns. Finally, we document that the effectiveness of the monitoring by institutional investors appears to increase monotonically with respect to the firm's relative importance in their portfolios.