会计与财务辨析

财务管理,也即公司理财,是对公司财务行为包括投资和筹资行为等进行研究的一门学问,其核心是通过投资决策、融资决策实现投资者财富的最大化。而会计则是确认、计量和报告财务信息的一种技术。长期以来,许多人认为我国企业的财务管理工作与会计工作是合而为一的,其实,这是一种误解,体现了我国财务管理水平不高,没有科学的理财行为。本文旨在通过比较会计与财务几个方面的差异,揭示出我国企业在理财方面存在的一些误区与不足之处,致力于按照现代财务理论和国际先进的理财理念来提升我国企业的财务管理水平。     

浅谈企业财务管理存在的问题及对策

企业财务管理旨在充分利用企业资源,发挥(财务)管理的职能,适应环境变化,防范财务风险。文章针对企业财务管理存在的问题,从我国企业现状出发,以现代财务管理为依据,通过分析,寻找企业财务管理方面的弱点和问题,从而探讨适合企业自身发展的财务管理方法,完善财务管理机制,以促进企业的健康发展。     

高校后勤企业财务管理模式探讨

高校后勤社会化改革进入了内涵式发展阶段,我国高校后勤企业财务管理面临着管理模式多样化、核算体系不规范、财务管理职能行政化等问题。通过对企业集团财务管理运行模式的分析研究,提出了高校后勤企业宜采用集权与分权相结合的高校后勤财务管理模式,构建和完善全面、全程协同的财务信息化管理系统,加强财务内部控制管理,建立适合高校后勤集团企业特点和发展规律的财务管理模式。     

财务管理假设理论研究综述及启示

本文在对我国财务管理假设理论进行评述的基础上,发现现有的财务管理假设理论存在概念界定模糊,层次不清的缺陷。本文在借鉴现有财务管理假设理论研究的基础上,将财务管理假设理论分为基本假设和派生假设两个层次,其中派生假设又分为行为约束类派生假设和财务目标类派生假设,并对财务管理各个假设的概念进行了分析和界定。     

论财务管理理论研究的起点

研究财务管理理论框架，必须首先确定财务管理理论研究的起点。财务管理理论研究的起点长期以来就是一个有争议的问题，主要观点有“财务本质起点论”“财务假设起点论”“本金起点论”“财务目标起点论”等。应以财务管理环境为起点构建财务管理理论的基本框架。     

论现代财务管理基本理论体系

财务活动是伴随着商品货币经济发展的必然产物。财务管理是财务活动发展到一定阶段的产物。财务管理理论是研究人类各种财务活动的普遍规律以及财务管理规律的理论学科,财务管理理论从诞生到现在仅有一百余年的历史,还处于成长阶段,还有很多需要充实和补充的内容,本文将就现代财务管理基本理论展开系统讨论。     

中小企业财务管理中存在的问题及对策研究

中小企业由于财力、人力、物力的匮乏,往往在财务管理中达不到标准的精细化管理程度,因此按照一般的集团财务管理理论,无法执行,并且现实中存在不少管理方面的漏洞,增大了企业的财务风险,因此,必须找到适合中小企业自身的财务管理模式,来降低各类财务风险。     

中小企业财务管理中存在的问题及对策研究

中小企业由于财力、人力、物力的匮乏,往往在财务管理中达不到标准的精细化管理程度,因此按照一般的集团财务管理理论,无法执行,并且现实中存在不少管理方面的漏洞,增大了企业的财务风险,因此,必须找到适合中小企业自身的财务管理模式,来降低各类财务风险。     

以监控促发展——浅析财务监控体系对集团财务管理水平提升的积极意义

经济全球化的发展,推动了我国企业以兼并重组的方式,实现版图的扩张,改变传统的单一经营的模式,向着多元化的产业经营模式迈进,已经成为了一个企业做大做强的重要手段,而建立起财务监控体系是一个企业集团多元化产业经营的核心环节.当前,我国大多数的企业都借鉴了日本企业或者台湾企业的集团财务管理模式,但长期以来,我国却没有根据我国具有的影响因素,形成一套完善的适合我国集团企业的财务监控体系.本文通过分析我国企业集团当下在财务监控中存在的问题,探讨我国企业集团财务监控体系的设计,希望给我国企业集团财务监控体系的不断完善提供理论参考,从而不断提升我国企业集团的财务管理水平.     

财务共享中心的应用研究——以LQGC有限公司为例

乘着经济全球化不断加深与持续发展的潮流,我国成功晋升为世界第二大经济体,国内经济发展迅猛。为了迎合市场经济的变化,减少财务成本开支,提高财务管理效率以增强竞争力,传统的企业财务管理模式阻碍了许多规模较大的集团公司的发展。因此,诞生于上世纪末的财务共享模式作为新型的财务管理模式登上了历史舞台,发展至今已进入理论成熟阶段。但对于我国而言,财务共享模式依旧具备极高的借鉴和学习意义。本文以LQGC公司为例,简要分析财务共享服务中心在实际应用中的得与失,以期为其他准备进行财务共享中心建设的集团提供借鉴与参考。     

财务管理理论研究的回顾与展望──20世纪后20年中国财务理论研究述评

本文以 １９８１年到２０００年２０年时间发表在《会计研究》、《财会月刊》、《财会通讯》、《财务与会计》、《经济研究》、《金融研究》、《财政研究》等７个刊物上的财务理论文章为样本，系统分析了这２０年我国财务理论研究的演变过程，形成了一系列研究结论。     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature

In this paper key regulation-related findings and commentaries in the 2016 academic literature are synthesized in annotated form. This paper is one in a series of previously published annotated bibliographies published in this journal. Papers published in academic outlets including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, The Journal of Financial Reporting, Auditing A Journal of Practice and Theory, and Research in Accounting Regulation were reviewed for potential inclusion. The 2016 literature featured strong regulation-related threads as follows: financial accounting regulation, analysis of individual pronouncements, SEC regulatory activity and its impact, international financial reporting standards, income tax reporting, and auditing.     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature

In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. Papers in top accounting outlets such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, The Journal of Financial Reporting, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation and Review of Accounting Studies are included. Threads in the 2017 literature included general regulatory accounting issues, general financial reporting issues, examinations of the impact of specific guidance, and examination of issues surrounding the independent audit.     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999-2000)

In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is the fourth in a series of bibliographies that will summarize regulation-related academic research for at least the period 1990 and forward. We reviewed academic outlets such as The Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance & Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from regulation-related commentaries.     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature

In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. We reviewed academic outlets such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from regulation-related commentaries.     

Accounting-based versus market-based cross-sectional models of CDS spreads

Models of financial distress rely primarily on accounting-based information (e.g. [Altman, E., 1968. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance 23, 589–609; Ohlson, J., 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research 19, 109–131]) or market-based information (e.g. [Merton, R.C., 1974. On the pricing of corporate debt: The risk structure of interest rates. Journal of Finance 29, 449–470]). In this paper, we provide evidence on the relative performance of these two classes of models. Using a sample of 2860 quarterly CDS spreads we find that a model of distress using accounting metrics performs comparably to market-based structural models of default. Moreover, a model using both sources of information performs better than either of the two models. Overall, our results suggest that both sources of information (accounting- and market-based) are complementary in pricing distress.     

A review of research on regulation changes in the Asia‐Pacific region

In this study, we review the financial research on regulation in the Asia‐Pacific region. We do this by analysing six leading regional accounting and finance journals – Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific‐Basin Finance Journal. We identify five main themes of regulation research relating to: (i) banking and financial institutions, (ii) markets and trading, (iii) corporate governance, (iv) disclosure and (v) accounting standard setting. Our paper synthesises the regional literature in these areas and provide some suggestions for future directions.     

The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design

Review of Quantitative Finance and Accounting - Accounting expertise is closely related to corporate tax planning, and hence, corporate chief financial officers (CFOs) with accounting expertise may...     

Ranking Journals Using Social Science Research Network Downloads

I use a new approach to rank journals, namely the number and percent frequency of articles a journal publishes that are heavily downloaded from the Social Science Research Network (SSRN). I rank 18 accounting and finance journals, and I identify five journals not considered by the two most recent major published ranking studies of publications by accounting faculty, namely (in rank order): Journal of Financial Economics, Review of Accounting Studies, Review of Quantitative Finance and Accounting, Journal of Corporate Finance, and Journal of International Financial Management and Accounting. I show that financial accounting faculties are more likely to post their working papers to SSRN, and papers posted by financial faculties generate more downloads. I mitigate this bias in favor of the financial area by providing separate rankings based on authors in the financial versus non-financial areas.     

On corporate financial distress prediction: What can we learn from private firms in a developing economy? Evidence from Greece

Review of Quantitative Finance and Accounting - Using a large dataset that includes nearly 31,000 Greek private firms we examine the determinants of the probability of corporate financial distress....