利益相关者会计行为的分析

本文把利益相关者纳入到会计行为分析的框架中进行分析,认为每一类利益相关者对待会计信息的态度都具有两面性。一方面,每一类利益相关者的经济利益都和会计信息有着密切的联系,自利的本性使他们都有通过操纵会计信息而谋取私利的动机,在条件具备时,这种动机就会转化为实际的操纵会计信息的行为;另一方面,各类利益相关者的经济利益之间存在着相互制约、此消彼长的关系,因此,可能遭受损失的利益相关者就会对其他利益相关者操纵会计信息的行为进行监督。这种两面性说明,每一类利益相关者的利益都可能受到来自其他类利益相关者操纵会计信息的威胁,因此,必须建立利益相关者相互之间进行会计监督的体系。     

利益相关者价值与企业业绩的相关性研究——基于我国上市公司数据的实证研究

<正>一、引言产生于20世纪60年代的利益相关者理论,是对以股东价值最大化为目标的传统公司治理理论的颠覆。近年来,越来越多的学者对利益相关者理论进行了深入的研究,利益相关者治理理念日益普及,公司治理的目标逐渐转向利益相关者财富最大化,利益相关者理论开始成为公司治理的主流理论。然而对于利益相关者理论实际应用情况的研究并不多见。利益相关者理念在实际是否被真正地应用于公司的治理之中,公司经营的成果是否与利益相关者价值相关,是股东价值还是利益相关者价值影响企业的业绩?这些问题的解决有助于进一步指导利益相关者理论的完善。因此,我们研究利益相关者理论在实际公司治理的情况,为利益相关者理论研究提供实际经验,对利益相关者理论的进一步完善具有十分重要的意义。     

上市公司会计信息披露的困境及其破解途径——基于不同利益相关者博弈的视角

本文通过对上市公司会计信息披露中不同利益相关者的博弈分析,认为利益驱动的内在原因和制度安排不完善、不规范的外在诱因,是理想的纳什均衡不会自动出现重要原因。因此,要解决当前我国上市公司会计信息披露中存在的质量问题,不仅需要制定科学、配套的会计规范体系,建立上市公司会计信息质量内部控制机制,还需要完善注册会计师审计制度,加大证券市场会计信息披露的监管力度,培育理性的信息需求群体。     

基于利益相关者视角下会计信息需求的分析

随着企业的组织结构和经济关系的不断发展变化,企业的利益相关者也在发生着变化,从而影响着他们对企业的会计信息的需求。因此,本文从利益相关者的视角来对企业会计信息的需求进行分析,首先是对利益相关者的理论阐述,其次是对会计信息进行概述,再次分析了利益相关者与会计信息之间的关系,最后对不同的利益相关者对会计信息的需求进行分析。     

利益相关者会计信息需求的比较与分析

会计是资本市场信息提供的主体,会计信息是社会经济信息的重要组成部分。会计或财务报告的目标一般被界定为"向利益相关者提供决策有用的信息",然而,随着社会经济和利益相关者理论的不断发展,利益相关者的分类和范畴发生了变化,不同的利益相关者对于会计信息的需求不完全相同。本文在对利益相关者分类的基础上,比较和分析了各利益相关者的会计信息需求。     

利益相关者理论下的会计政策选择研究

利益相关者理论是在契约理论的基础之上丰富和发展起来的,其根基并没有超脱企业契约的范畴,是环境推动的结果.企业之所以能够存在,不仅与股东和经理人员有关,而且与消费者、债权人、供应商、员工和政府等紧密相关.企业是利益相关者结成的关系契约,利益相关者的价值最大化是利益相关者理论下的会计政策选择的目标.会计政策选择权属于企业的剩余控制权,从利益相关者理论角度看,会计政策选择权应属于利益相关者.利益相关者通过不同的方式影响着企业,进而通过相应的公司治理结构和具体运行机制进行会计政策选择,并受到一定外在约束机制的制约.以利益相关者理论为基础,遵守会计政策选择的原则、在相应会计政策选择的内外约束机制下,达成利益相关者的价值最大化目标.     

以利益相关者理论为视角看上市公司会计政策选择

由于目前对上市公司会计政策的选择尚缺乏明确的规范,而管理当局利用自身优势形成了对会计政策选择的事实控制,其自利选择倾向问题十分突出,不同程度地损害了其他利益相关者的利益.根据利益相关者理论,上市公司会计政策选择应最大程度上实现各方利益均衡,为此,当前应通过建立利益相关者共同治理模式,完善会计准则及准则制定机制,建立有效的约束激励机制等措施,使上市公司会计政策选择趋向合理化.     

会计目标定位的再思考——基于利益相关者理论

根据利益相关者理论,企业是利益相关者组成的企业,各个利益相关者向企业投入一定的专用性投资,就必定要分享相应的经营成果,这里的利益相关者不仅包括股东、债权人,还包括供应商、职工、政府等,企业只有充分关注相关者的利益要求,才能持续地发展。然而,现行的会计目标"受托责任观"和"决策有用观"均侧重于向股东提供会计信息,忽略了其他利益相关者对信息的需求。本文认为,基于利益相关者理论的考虑,企业的会计目标应定位于为各利益相关者提供信息。由此,本文对会计目标进行重新定位,提出了利益相关者"权益保护观"。     

可持续供应链企业社会责任协同推进机制研究

依据利益相关者理论,从主要利益相关者和次要利益相关者的角度,分析了可持续供应链企业社会责任的内容体系,探讨了影响可持续供应链企业社会责任协同推进的三大因素,提出了构建可持续供应链治理机制、政府监管机制和社会监督机制三维于一体的协同推进机制。     

利益相关者理论视角下的行政事业单位会计

利益相关者理论自20世纪80年代产生以来,国内相关的研究还比较少,本文从利益相关者理论角度出发,探讨我国行政事业性单位会计的现状和存在问题与对策.     

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.     

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…     

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.     

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.     

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。     

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.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…