浅议新准则下会计信息的可靠性和相关性

一直以来,会计信息质量特征中可靠性和相关性属于广大学者热议的话题.2006年财政部颁布了新会计准则,至今大多数企业已经广泛地应用新会计准则.无论是政府层面还是企业层面,对会计信息的选择上都越来越倾向于相关性.在理想状态下,会计信息使用者要求企业提供既相关又可靠的信息,然而,在现实中往往处于非理想状态下,如何对相关性和可靠性做出合理的权衡,如何处理好二者的关系,关系到会计信息质量的高低.本文从企业会计准则出发研究会计信息的相关性和可靠性的关系,思考如何提高我国会计信息的质量,在准则的导向下帮助信息使用者获得更为可靠、相关的会计信息.     

从新会计准则看景区固定资产

为了适应社会主义市场经济的发展,规范企业固定资产及存货的会计核算和相关信息的披露,提高会计信息质量,财政部于2001年11月9日,颁布了<企业会计准则--固定资产>和<企业会计准则--存货>,已从2002年1月1日起先在股份有限公司施行,同时鼓励其他企业先行施行.新准则在新<企业会计制度>的基础上,对固定资产、存货的会计核算作出更详尽的规定,包括了固定资产与存货的确认、计量、提取减值(跌价)准备与披露等各方面内容,这不但有利于经营者正确执行,也有利于各方会计信息使用者的需要,与国际会计准则保持了一致.     

关于投资核算相关问题的探讨

一、执行<企业会计准则>带来的影响 首先,执行<企业会计准则>有效提高了会计信息质量.     

浅谈我国会计信息质量特征的构建

会计信息质量特征是由会计目标和会计环境影响的,是通往会计目标的桥梁.我国还没有专门规范会计信息质量特征的文件,只在<企业会计准则>和<企业会计制度>中以一般原则和总则的形式提出,本文在对国内外关于会计信息质量特征的研究成果进行研究的基础上.结合我国现阶段所存在的突出问题,为建立我国会计信息质量特征体系提供了参考意见.     

新会计准则对企业所得税的影响

财政部于2006年2月15日颁布了包括1项<基本准则>和38项<具体准则>的新的企业会计准则.<企业会计准则第18号--所得税>是本次企业会计准则体系中修订的一项重要内容.新准则彻底改变了原有的所得税会计处理方法,从观念到具体核算与旧准则有着本质的不同,它能够客观公允地反映企业所得税负债和资产,从而为我国会计信息使用者提供了更加真实准确的所得税会计信息;同时,新准则的实施将对会计人员的所得税核算工作提出更高的要求.     

新准则对保险企业的影响与对策研究

2006年2月15日,财政部发布了新的<企业会计准则--基本准则>和<企业会计准则第1号--存货>等38项具体企业会计准则,前者适用于所有企业,后者自2007年1月1日起在上市公司范围内施行,执行该38项具体准则的保险企业将不再执行旧会计准则、<企业会计制度>和<金融企业会计制度>.     

会计信息质量的相关性与可靠性权衡问题的探析

会计信息质量是连接会计目标和实现目标之间的关键因素,起到了纽带的作用,而相关性和可靠性又是会计信息质量特征的主要特征。会计信息质量特征在财务概念框架中起着至关重要的作用。文章主要从相关性和可靠性的权衡问题的角度来探讨怎样提高会计信息质量。     

“所有者权益”会计要素探讨

一、所有者权益概念问题的提出 我国<企业会计准则>和<企业会计制度>都把会计要素划分为六大类,分别为资产、负债、所有者权益、收入、费用和利润.而国际会计准则委员会则把会计要素分为五大共,即资产、负债、权益、所得和费用.关于"所有者权益"的概念,我国<企业会计准则>第五章第38条明确规定如下:"所有者权益是企业投资人对企业净资产的所有权,包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等".     

新会计准则对金融企业的影响

一、前言 2006年2月15日,财政部发布了新的企业会计准则和审计准则体系.其中新会计准则将于2007年1月1日起在上市公司中执行,其他企业鼓励执行,执行新准则的企业不再执行现行准则、<企业会计制度>和<金融企业会计制度>.39项企业会计准则的发布,标志着适应我国市场经济发展要求、与国际惯例趋同的新企业会计准则体系得到正式建立,这是我国会计发展史上新的里程碑.     

新会计准则对保险业会计核算的影响

新会计准则于06年2月发布之后,保险企业将不再执行旧会计准则、<企业会计制度>和<金融企业会计制度>.新企业会计准则共计39项准则,包括基本准则和38项具体准则,其中有35项与保险业会计核算有关.本文通过新会计准则对保险业影响的概述,对新准则下的会计核算进行了分析研究.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.