合伙人与出资非合伙人及外部的分配关系

合伙人与出资非合伙人 之间的分配关系就一般公司而言,出资人应为公司股东。但就会计师事务所而言,出资人不一定是合伙人。在会计师事务所内部,只有合伙人才能享有经济利益决策权、支配权;而出资非合伙人则不能干预经济利益的决策和支配,通常可以享有年终分红的权利,却没有对利润高低的发言权,也不能影响分红的多少。出资非合伙人实际上是在合伙人与员工之间的中间态,是事务所脱钩改制中各方利益平衡导致的产物。随着脱钩改制的结束,原有矛盾和斗争的化解,新的矛盾和问题又不断涌现。由于没有适当的合伙人晋升制度和新会计师事务所审批…     

关于《会计师事务所、资产评估机构内部治理机制指导意见(征求意见稿)》的说明

事务所、资产评估机构(以下简称事务所)改由注册会计师、资产评估师个人发起设立,事务所彻底脱离了原挂靠单位,也彻底改变了所有制形式。当时,为保证改制的顺利进行而又不引起大的波动,政策上强调了事务所应保证业务不断、人员不散,并要求在两年的时间内完成。由于这种改变是政策催生的,在事务所的人员组合、改制时间上都有硬性的限制,因此在事务所的发起人、出资人(以下均称为股东)之间、股东与员工之间的关系问题上,留下了一定的隐患。随着时间的推移,有些事务所内部不同利益之间的矛盾日益激化,深层次的管理问题逐渐暴露。部分事务所内部…     

会计师事务所合伙人的晋升与退休机制研究

一、会计师事务所合伙人代际传承模型 会计师事务所合伙人的职业生涯是有限的.持续经营的会计师事务所的存续期间将超越单个合伙人的职业生涯.那些能够在会计师事务所内坚持下来的助理人员将晋升为合伙人.在一个较长的时间纬度下,助理人员可以看作未来的合伙人,事务所内部专业人员之间的关系也就表现为不同代次合伙人之间的关系.     

关于事务所股东和核心管理层管理工作的调查分析

在合伙制事务所中,合伙人就是股东,也是事务所高级管理人员,但在有限责任公司制的事务所中,这一问题却变得复杂起来了。为方便我们的分析,我们权且将这些公司制事务所中的股东兼高级管理人员用“合伙人”一词以概之。对这些“合伙人”的研究,实际上就是对一个事务所内部管理系统核心的研究,是对一个事务所管理文化“起源”的研究。对于当前事务所股东和核心管理层的管理,我们将根据对京沪地区20余家事务所的调查情况从管理层的形成、股东的进退、绩效评价与分配三个方面来展开分析。一、股东来源和核心管理层(合伙人)的形成公司制下事务所的…     

关于规范为拟设立会计师事务所合伙人或者股东出具证明工作的指导意见

为了提高会计师事务所(以下简称事务所)合伙人或者股东的职业道德水平和专业胜任能力,保障行业健康有序发展,现就规范为拟设立会计师事务所合伙人或者股东出具证明工作(以下简称出具证明工作)提出以下意见.     

云南省会计师事务所合伙人(股东)资格评审委员会工作规程

为提高会计师事务所合伙人或者股东的职业道德和专业胜任能力,保障行业健康有序发展,2011年12月,中国注册会计师协会印发《关于规范为拟设立会计师事务所合伙人或者股东出具证明工作的指导意见》(会协[2011]122号)。2012年2月28日,云南省注协印发了《云南省会计师事务所合伙人(股东)资格评审委员会工作规程》,进一步细化出具证明工作,明确相关责任和程序。现予刊发,供各地方注协在推进本地区为会计师事务所合伙人或者股东出具证明工作中参考借鉴。     

会计师事务所合伙人退出机制探讨

因年龄、健康问题、个人发展等原因,会计师事务所的一些合伙人可能选择退出原事务所。一个完善的合伙人退出机制,对于协调在任合伙人与退出合伙人之间的关系,保持事务所内部稳定和长远发展至关重要。本文结合国外做法,针对合伙人退出时资本返还金额的确定,合伙人期限效应的防范,以及合伙人退出时的限制性条款和补偿问题进行了探讨。     

完善事务所内部治理机制的五个方面

一、培养职业精神,摈弃唯利是图的纯粹商业化思想事务所的内部治理制度安排和事务所发展方向,更多地取决于事务所主要股东或合伙人,取决于他们的价值观和职业理念。因此,注协应积极组织对有关     

中注协发布《关于规范为拟设立会计师事务所合伙人或者股东出具证明工作的指导意见》

2011年12月27日,中注协发布《关于规范为拟设立会计师事务所合伙人或者股东出具证明工作的指导意见》(以下简称指导意见)。《指导意见》的发布实施,是中注协为保证会计师事务所合伙人或者股东的职业道德水平和专业胜任能力、促进行业健康有序发展采取的重要措施,同时也是开展创先争优制度建设年活动取得的重要成果之一。根据《会计师事务所审批和监督暂行办法》(财政部令第     

对事务所内部治理与发展的几点体会

一、必须协调出资人之间的关系业内人士都知道,事务所脱钩改制比新办所要困难得多,一是改制时间很紧,发起人是临时搞的“拉郎配”,相互之间的个性、为人不甚了解;二是原有员工的工作能力参差不齐,少数员工则面临下岗,从而造成人为阻碍因素很大;三是少数出资人是原政府机关出来的,说话做事带有机关作风,不适合于完全按能取酬的分配方式。因此,一些事务所改制成立不久,发起人之间的关系就出现了不协调,事务所就有了不和谐的局面,从而使各项工作停滞不前。多数股东及时采取了以“一变应万变”的方法,使事务所很快扭转了被动局面,业务工作快速走…     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.