浅析煤炭生产企业计提弃置费用

目前在会计准则和制度设计上,煤矿企业尚未计提弃置费用,且矿井建筑物按产量计提折旧。因此形成的低成本助推了煤炭企业高利润率,导致煤炭企业利润超前分配。基于上述情况,我们建议按照"选择试点分步实施,做实或有负债,逐步实现全程配比"的思路,借鉴欧美、日本等在环境财务会计指南及实务上取得的最新研究进展,以期为我国环境财务会计准则体系构建提供借鉴,通过煤炭生产企业计提弃置费用来促进生态恢复补偿机制的建立和发展。     

浅谈财务会计目标的实现

研究财务会计目标的实现问题是当前企业财务管理的关键,是财务会计基本理论的重要组成部分,是财务会计理论研究的逻辑起点,它指导着财务会计实务并受会计环境的影响。财务会计目标既是一个理论问题,又是一个实践问题,会受到特定历史条件下客观存在的经济、法律、政治和社会环境的影响并随环境的变换而不断变化,具有主观之于客观的性质。     

评述美国财务会计准则委员会第52号准则

围绕外币转换会计问题,在美国实务上一直是一个引起争论和棘手的难题。美国财务会计准则委员会(FASB)在1981年12月公布了财务会计准则公告(SFAS)第52号《外币转换》,取代了在实务上使用6年但遭到众多指责和非议的、在1975年10月公布的题为《外币交易及外币财务报表转换     

财务会计概念框架的构建及其经济分析

从世界经济的发展趋势来看 ,构建财务会计概念框架已经成为国际会计协调化的大方向 ,也是我国进行会计改革的主要任务。在现有环境约束下 ,构建财务会计概念框架是一种制度均衡。但会计环境的差异决定了我国在制定财务会计概念框架过程中不能完全照搬美国的“综合模式”或国际会计准则委员会的“简约模式” ,而必须结合我国特殊的会计环境制定相应的财务会计概念框架。     

浅析财务会计概念框架理论

目前，财务会计概念框架已经成为财务会计理论的核心内容。许多西方发达国家（如美国、英国、加拿大、澳大利亚等）和国际会计准则委员会都非常重视对财务会计概念框架的研究，并已纷纷建立起各自的概念框架体系。随着2006年2月新《企业会计准则一基本准则》的发布，我国现阶段既符合国际惯例又具有中国特色的财务会计概念框架已经初步建立。本文首先在对框架理论和对美国概念框架的概述的基础上，分别阐述目前概念框架理论体系中的各个部分，然后介绍我国现阶段的财务会计框架。     

财务报告概念框架“报告主体”部分的最新进展及评述

正一、引言"报告主体"(Reporting Entity)概念和财务报告目标有着密不可分的联系。长期以来,会计实务界普遍认可这一概念,但美国财务会计准则委员会(FASB)的八份财务会计概念公告与国际会计准则理事会(IASB)的概念框架(Conceptual Framework)中均未包含这一内容。IASB与FASB自2002午10月正式签署"诺沃克协议"(Norwalk     

浅谈我国会计概念框架的构建

从世界经济的发展趋势来看,构建财务会计概念框架已经成为国际会计协调化的大方向,也是我国进行会计改革的主要任务。在现有环境约束下,构建财务会计概念框架是一种制度均衡,但会计环境的差异决定了我国在制定财务会计概念框架过程中不能完全照搬美国的“综合模式”或国际会计准则委员会的“简约模式”,而必须结合我国具体的会计环境制定相应的财务会计概念框架。     

刍议公允价值在我国的引入和使用

目前国际上推广公允价值计量属性的呼声很高，但公允价值的内在局限性决定了它并不适用于我国当前的市场环境和会计实务。财政部对涉及公允价值的几个准则的修订就是有力的证明。从长期来看，公允价值在我国的引入和使用应以健全的法律制度为前提，以财务会计概念结构为内在依据，并与历史成本计量属性相配合。     

公允价值相关概念浅析

我国引入公允价值的基本目标是建立与我国社会主义市场经济相适应并与国际准则趋同,涵盖企业各项经济业务并可独立实施的会计准则体系。新会计准则与旧准则相比,最大的亮点应该是公允价值计量属性的重新引入。因此,对公允价值的相关概念作一个全方位的了解对我们以后的财务会计理论研究和实务操作都会有很大帮助。     

现行所得税会计缺陷分析

知识经济的到来，对全球经济的发展产生了深刻的影响，我国的会计环境必然会发生较大的变化。会计环境的变化直接影响和制约着会计理论和会计实务的发展。按照所得税会计和财务会计适度分离的观点，我国所得税会计理论与方法的缺陷也日益突现。     

Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study

Drawing upon the contingency theory of organisations, we identify a set of perceived international environmental factors and examine how these factors influence a company's voluntary disclosure levels. The perceived international environmental factors identified are (a) intensity of global competition, (b) international socio-political institutions, (c) international accounting standards, and (d) international financial institutions. Based on data collected from 100 Egyptian non-financial listed companies, the results of multiple regression analysis indicate that the level of a company's voluntary disclosure is positively and significantly associated with its perceived influence of (a) international socio-political institutions (such as the United Nations, the European Union, the Association of South East Asian Nations, the World Trade Organization, and the Organization for Economic Co-operation and Development), (b) international accounting standards, and (c) international financial institutions (such as the World Bank and the International Monetary Fund). Contrary to our expectations, our findings reveal no significant association between voluntary disclosure level and perceived intensity of global competition. Our study contributes to the international accounting disclosure field by providing evidence from Egypt that perceived international environmental factors may influence the type and level of accounting disclosures by organisations. These findings are also applicable to other emerging countries.     

Development of and student reactions to an international consolidation case problem

Use of case problems is a well established pedagogy for enhancing student learning. This paper describes development of an international consolidation case problem and reports how students responded to its assignment. The case problem could be effectively used in accounting classes such as international accounting and advanced accounting. Further, the case could be used to introduce professional accountants, who may not have previously faced this issue, with a basic overview of the international consolidation process. The issue of consolidation is typically covered in advanced accounting courses, and international financial reporting is covered in international accounting or intermediate accounting courses. The international consolidation case described in this paper makes a unique contribution by incorporating both consolidation accounting and international financial reporting (specifically, foreign currency translated financial statements) into one comprehensive case problem. When a subsidiary corporation is located in a different country from the parent corporation, the difficulty of consolidating the financial statements becomes more complex than for a strictly domestic company, as a result of different GAAPs and different currencies. The case problem has been used in two southwestern US universities. Student feedback indicates that the problem was well received and benefited student learning.     

The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards

In the aftermath of the East Asian financial crisis, western nations established a new international financial architecture that relied upon enhanced financial transparency and international financial standards, including international financial reporting and auditing standards, to govern an expanding and crisis-prone international financial system. This paper examines the West’s response to financial crisis in the late 1990s and its implications for the rise and diffusion of international accounting standards from a theoretical perspective that blends institutional analysis and political economy. The aim is to understand how the history of accounting has both shaped and been shaped by transformations in the late 20th century international political economy where financial capital and the power of the financial sector play an increasingly central role in the process of accumulation.     

Accounting Reforms in China: Cultural Constraints on Implementation and Development

There is considerable theory and evidence to suggest that culture is an important environmental variable influencing the development of accounting systems internationally. According to the Hofstede (1980) and Gray (1988) cultural models, China's accounting development and practice should be in the cluster that supports statutory control, uniform practices, a conservative measurement approach and secrecy in disclosure. A uniform and rigid system of financial reporting has been practised for decades in the People's Republic of China under the centrally controlled economy. The accounting reforms launched since the 1980s aim to establish a new framework for regulating financial reporting which is adaptable to China's recently emerged socialist market economy. The adoption of accounting standards in the later phases of the reforms marks a dramatic turning point in China's accounting history towards a more international Anglo-Saxon orientation in financial reporting. Based on an analysis of the authority for accounting systems, the accounting profession and accounting measurement and disclosure in China, it is argued that this development will be constrained by the influence of China's culture and its accounting subculture. While financial reporting will be governed by accounting standards, their development and enforcement will remain a governmental and legalistic function. Accountants will continue to rely heavily on detailed technical rules. This mixed orientation will constitute China's unique national identity in terms of its accounting and financial reporting system.     

初论会计生态系统建设——基于上海国际金融中心建设的视角

建设一个相对丰满、全面而动态平衡的会计生态系统．是为配合并协助上海建设国际金融中心，并实现会计生态系统和国际金融中心两者相辅相成、紧密配合的高效互动。本文正是以上海国际金融中心建设为契机，提出同步推进与前者相匹配的“会计生态系统”建设。在对“会计生态系统”进行类比定义的基础上．将会计生态系统的基本结构进一步划分为经济主体和内部环境两大模块，并对其对应的会计体系建设进行了初步阐述。     

全球视角下的金融会计教育：课程改革和能力培养

全球经济的一体化促成了以金融自由化为主轴的金融改革和公司改革。伴随着这场全球范围内的金融革命,中国经济将更快地融入到开放的世界金融体系中。中国资本市场的国际化必将推动我国会计改革的国际化进程。为了应对金融改革和会计改革的全球化趋势,金融会计教育也应进行以全球化为导向的教学改革。     

金融保险会计准则与监管规定的分离趋势与我国的改革成果

金融保险会计准则与监管规定的分离是会计准则制定的独立性体现,对建立全球统一的高质量会计准则具有重要意义。会计准则与监管规定分离由会计目标和监管目标的差异决定;从国际金融市场多年的发展经验和中国会计改革的成果来看,会计规定与监管规定的分离也是大势所趋。因此我国应该加强会计规定与金融监管政策之间的协调与衔接,提升金融保险会计信息透明度,维护金融安全与稳定,全面提升我国会计乃至整个金融经济的核心竞争力。     

Financial Reporting Environments and International Capital Mobility

We examine whether differences in international capital mobility across countries are related to country‐specific differences in financial reporting environments. We hypothesize that countries where financial accounting environments lead to greater disclosure of value‐relevant accounting information are more likely to have higher international capital mobility. The results of empirical tests are consistent with our hypothesis.     

Issues in the Drive to Measure Liabilities at Fair Value

This paper compares the discussion on liability measurement in Accounting The0y Monograph 10 with the liability measurement requirements in recent international proposals on accounting for financial instruments. Rather than conducting a detailed review of the Monograph, the paper examines three major issues which wawant amplifjing, extending or criticising: What is “fair value”? Why fair value liabilities? Should fair value include an entity's own credit risk? The focus is on financial liabilities such as “plain vanilla” debt; other financial liabilities, such as insurance obligations, pensions, wawanties and environmental damage restoration involve additional considerations and are therefore not considered.     

Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano

The purpose of this paper is to examine whether changes in accounting standards improve value relevance of financial information on listed companies in Mexico. The research was conducted for the period 2000-2013 using a sample of 141 companies that report to the Mexican stock exchange using the methodology of panel data. Our findings show that changes in local regulations (generally accepted accounting principles) to internationally approved standards (financial reporting standards and international financial reporting standards) increase the value relevance and therefore the quality of information. The study shows that the accounting information with international financial reporting standards is more trustworthy for foreign and national investors.