金融衍生工具风险的会计监控与会计披露

所谓金融衍生工具是根据某种相关资产的预期价格变化而进行定值的金融工具；而风险就是因为存在不确定因素而导致损失的可能性，衍生金融工具可被用来改变证券的风险特性。1994年7月国际证券监管委员会（IOSCO）发布的《衍生金融工具管理掼》将衍生金融工具的风险分为：信用风险、市场风险、流动性风险、法律风险、结算风险、运作风险。衍生金融工具的多风险性和价值波动性从近年来全球范围内的金融灾难中充分体现出来，如美国奥兰治财政基金破产案件、英国巴林银行倒闭、日本大和银行兼并事件。这些灾难发生的原因除了金融市场自身监管力度不足，从事衍生金融工具交易机构内部控制薄弱，操作人员越权交易外，现行会计制度无法充分及时地监控和披露衍生金融工具的风险状况，也是一个极为重要的原因。对些，笔者认为应做好如下几方面工作：     

第二损益表及衍生金融工具对会计理论的挑战

当前，第四报表（亦即第二损益表）正被纳入国际会计准则委员会和美、英、法等国准则制定机构的议事日程。我们现有的报表体系将演变为资产负债表、第一损益表、第二损益表和现金流量表等四张报表。其中第二损益表主要用于反映衍生金融业务的损益情况。第二损益表的出现是与我们的时代背景密切相关的。１９９５年，有２００年历史的英国巴林银行因交易员过度投机衍生金融工具而破产；美国的大卫·阿斯金投资银行因错误使用衍生金融工具而损失６亿美元。１９９７年，东南亚爆发的金融危机给东南亚各国财务业绩已确认、已实现收入费用利得损失…     

我国金融衍生工具发展中的会计理论与实务探讨探述

近年来在我国金融市场发展过程中,促使衍生金融工具的数量变得越来越多,对于我国金融市场也造成了非常大的影响.衍生金融工具的发生对于传统会计要素的定义、会计确认、会计计量以及会计披露工作也产生了比较大的影响,也就要求相关政府部门能够加强对金融衍生工具的管理跟监督力度,促进我国金融行业得到进一步的发展.本文主要就我国金融衍生工具发展过程中的会计理论跟实务进行了研究分析.     

金融衍生工具会计监管的策略探析

随着经济全球化和一体化程度的加深,国际竞争和全球金融风险也愈演愈烈。因此,企业采用金融衍生工具来应对激烈的国际竞争和潜在的金融风险,从而促使企业在复杂多变的环境中生存与发展下去。企业在充分利用金融衍生工具规避风险的同时,还必须加强对金融衍生工具的会计监管,以使金融衍生工具更好的发挥作用。本文重点对金融衍生工具会计监管的策略进行了探讨。     

浅议衍生金融工具会计

衍生金融工具指其价值由资产、利率、汇率、指数等所衍生的交易契约,包括期货、期权、掉期及其它性质类似的金融工具。衍生金融工具品种多、交易量大,能帮助投资者规避风险和保值,同时又有很强的投机获利性。近年来,全球金融市场日益变化,相关的金融创新造就了衍生金...     

金融衍生工具的会计计量新探

二十多年来,金融衍生工具得到了迅猛的发展,其性质和特点决定了给传统会计计量带来巨大的冲击和挑战。本文分析金融衍生工具的特点,结合会计确认与计量的基本理论和新会计准则,分析比较国际上有关规定,提出目前金融衍生工具以公允价值计量为主是合理的。     

市场经济条件下会计职业道德建设探究

会计职业道德是会计从业人员在会计工作时应遵循的职业行为准则和规范,是社会诚信体系的重要组成部分.随着经济社会的不断发展,会计职业道德将面临严峻的考验,一些会计人员职业道德观念淡薄甚至职业道德沦丧,加强会计职业道德建设就显得尤为重要.本文从当前会计职业道德建设的必要性、存在的问题人手,阐述在市场经济条件下会计职业道德建设的意义及提高会计职业道德建设的对策.     

我国会计电算化存在的问题及对策

我国会计电算化存在的问题有:对会计电算化认识不到位,会计电算化基础管理工作十分薄弱,缺乏会计电算化专业人才,会计软件存在缺陷。因此,我国应采取进一步完善会计电算化的配套法规,创造良好的会计信息系统运行环境,建立健全内部控制制度,加大对"复合型"会计电算化人才的培养等对策,以便使我国会计电算化尽快得到推广和应用。     

关于法务会计若干问题的探讨

法务会计是对法务会计实践的理性认知,是法务会计职业的规律性总结,是由法务会计的法律环境、定性、定职、定位、定向、任务类别及方法、主体及特征、客体及内容、法律依据等构成的知识体系。     

Literature section

This study investigates whether secondary school accounting, mathematics and Tertiary Entrance score have any effect on the deep learning and surface learning components of the first-year university accounting examination. In addition, it examines whether these school factors have same relative predictive value in explaining the performance of male and female accounting students. Results show that while they were relevant in explaining success in the surface learning component, none of the perdictors had any significant predictive power for the deep learning component. Results also indicate that the performance of males was best explained by school accounting. On the other hand, the effect of general academic ability on female performance was greater than that of specific cognate subjects.     

Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting

ABSTRACT

Management accounting can be a useful tool in austerity government because it produces information about the costs of public services and can be used for informed decision-making. Spanish local governments are required to submit data on the cost of their services to central government, which publishes this information online. The calculation of costs is based on budgetary cash accounting instead of accrual accounting; therefore cash accounting is being used for decision-making and accrual accounting has no role in this process. This paper critically analyses the innovation from three perspectives: the use assigned to the cost information in the legal framework; the opinion of academics and experts; and the perception of professionals about the usefulness of the information produced with the new system.     

The Effect of Earnings–Announcement Timing on Earnings Management

This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag.     

Value to the Owner: A Review and Critique

This paper examines the conceptual basis underlying the concept of value to the owner and the contributions to the debate by Solomons (1966) and Baxter (1971, 1975). It is argued that the concept is deficient in a number of respects and it is therefore not surprising that it has been rejected by businessmen. The paper argues that the concept is an unnecessary appendage to the case for reporting some form of replacement cost information. The paper then examines the merits and more general limitations of replacement cost data.     

The Case for Cameral Accounting

Cameral accounting was developed as early as the 16th century onwards in order to contribute to increased control of public money. Such a control demand does not seem to be of minor importance at the threshold of a new millennium as it was several centuries ago, and therefore Ludwig Mülhaupt in the excerpt above states that 'Unfortunately there are very few researchers and practitioners who are interested in developing the cameral bookkeeping method, which is strongly to be regretted with a view to the importance of these questions.' Most of the literature dealing with cameral accounting is published in German, and it seems to be known only to a small extent beyond the German speaking countries. The purpose of this article is therefore to present this historically important accounting model to a larger audience, allowing us to draw upon the experiences of cameral accounting in our continuous attempts to control public money, including the current international debate about the introduction of commercial (accrual) accounting in the public sector.     

新会计准则对财务比率分析的影响

由于我国会计准则是根据我国特定的社会主义市场经济环境制定的,必然与国际会计准则存在差异,但与国际会计准则趋同是一种必然趋势。本文在考虑成本因素,我国的利益及我国的现实经济环境的同时,认为我国会计准则与国际会计准则趋同需要经历一个长期过程。     

管理会计的发展与展望

我国管理会计的发展呈现出以下特点:大多数企业的信息系统依然是为财务会计而非管理会计设计的。而在管理会计的教育界,这种局限性体现在:一方面,对已有的管理会计应用经验缺乏总结和提高。另一方面,学术界投入的力量比较少,学者们不肯深入实践去调查,去总结经验。甚至可以说,长期以来理论界过于偏重财务会计。21世纪我国管理会计发展的关键是要充分发挥管理会计的作用,提高企业经济效益,因此,必须从推动管理会计发展的原动力出发,立足于我国的国情。现代管理会计具有系统化、规范化、职业化、社会化和国际化的发展趋势。