构建我国企业环境会计准则的顶层设计

当前企业环境会计研究和实践迫切需要构建企业环境会计准则的顶层设计;目前我国企业对有关的环境活动会计处理时进行了一些有益的探索,同时也存在着急需解决的问题;分析我国企业环境会计准则制定的阶段和目标、认清不断多元化的制定主体、剖析我国企业环境会计准则的模式、界定企业环境活动及其会计处理的范围、把握企业环境会计的目标以及企业环境要素的确认及其计量;研究这些问题有利于企业环境会计准则的制定和实践的开展。     

碳排放权会计处理探析

碳排放权经济属性特殊,在会计实务中一直未形成统一、权威的会计处理规范。随着碳交易市场建设不断深入推进,我国亟需研究形成高质量的碳排放权会计准则,以助力碳交易市场有序发展和高效运行。本文通过对国际会计准则理事会及我国碳排放权会计处理规范的回溯分析,深入思考碳排放权会计准则制定过程中的难点问题。在现有会计准则理论框架下,探究相关问题的解答方法并形成一套碳排放权会计处理构想,以期能为我国碳排放权会计准则的制定以及碳交易市场的健康发展尽出一点力量。     

会计目标：回顾与评述

关于会计目标问题的理论研究至少可以追溯到20世纪30年代，但是直到20世纪70年代，会计目标在会计准则体系中的重要作用才为会计准则制定机构所认同。1978年，美国财务会计准则委员会（Financial Accounting Standards Board，简称FASB）第一号概念公告（Statement of Financial Accounting Conceptual No．1）——《企业财务报告的目标》的发布，标志着美国关于会计目标的研究达到顶峰。FASB以目标为起点的会计准则制定模式，奠定了其高质量会计准则的基础，因此，该模式也广为其他国家或国际组织所借鉴。英国、加拿大、澳大利亚以及国际会计准则理事会（International Accounting Standards Board，简称IASB）纷纷展开会计目标的研究，以指导会计准则的制定。我国会计理论界和会计准则制定机构也加大了对会计目标的研究力度，并取得了一定的成就，较好地发挥了对会计准则制定的导向作用。     

保险合同会计:国际动态与对策研究

保险合同会计因保险合同的特殊性而成为当代财务会计的一个难点热点问题,对其进行规范也是近年来各国家会计准则制定机构努力的目标。国际会计准则理事会(IASB)作为国际财务报告准则的制定机构,近年来为了统一全球保险合同会计实务,对保险合同相关会计问题作了大量的研究、探讨和规范工作,取得了显著进展。本文系统介绍并总结了IASB在保险合同会计项目上的研究历程、最新进展,以及目前正在研究和探索的核心会计问题,进而对完善我国保险合同相关会计准则提出了若干对策。     

商业银行贷款损失准备会计与监管协调

贷款损失准备会计是商业银行会计和监管中的重要问题,不同的会计处理会影响到资本充足和拨备充足监管的有效性,但是会计准则和监管标准缺乏协调使得上市银行贷款损失准备会计信息的有用性和监管有效性降低。本文研究国际监管机构和相关会计准则制定机构对银行业贷款损失准备监管政策的协调,研究我国贷款损失准备会计和监管的协调,提出完善我国贷款减值会计和监管的政策建议。     

规则性会计信息失真的防治对策

1.我国会计理论研究应坚持"立足本国,放眼世界,洋为中用,务实求真"的原则。会计准则问题从来就不是单纯的技术问题,而是具有重大"经济后果"的问题,所以不仅是要借鉴国外先进会计理论,而且还要积极参与国外会计理论研究,注意做到合理借鉴,防止迷信崇拜,充分考虑我国国情的特殊性,"不唯书、不唯风、只唯实"。将理论研究立足于实务的基础上,是本着对实务工作具有针对性、概括性和指导性的宗旨。注意规范研究和实证研究的结合。会计理论研究工作者与会计实务工作者携起手来,让理论与实际结合起来。2.改善我国会计准则和制度的制定程序。①向社会公众公开更多的已有的相关知识,特别是参考世界各国和国际准则委员会的成熟经验,以便社会公众结合其所在环境,理解会计准则和制度及其相应的利益关系。②加强会计准则和制度制定过     

事业单位会计准则的研究

事业单位会计准则的研究王庆成在当前预算会计改革的高潮中，我国有关部门投入大量精力进行了研究制定事业单位会计准则这一开创性工作。改革开放以来，我国事业单位的业务活动和经济活动发生了重大的变化，在会计方面提出了一系列的理论问题和实务问题，需要我们去回答，...     

事业单位会计准则的研究

事业单位会计准则的研究中国人民大学教授王庆成在当前预算会计改革的高潮中，我国有关部门投入大量精力进行了研究制定事业单位会计准则这一开创性工作。改革开放以来，我国事业单位的业务活动和经济活动发生了重大的变化，在会计方面提出了一系列的理论问题和实务问题，...     

我国上市公司管理当局对会计准则制定的态度及对策探讨

本文首先指出“我国上市公司管理当局几乎不参与我国会计准则的制定”的反常现象 ,然后立足于公司治理生态危机 ,从管理当局报酬现状及与业绩的非相关性、管理当局对会计信息质量的责任畸形等方面尝试对该现象进行解释。本文认为对该问题的研究将直接关系到我国会计标准制定程序的公允性 ,最后针对我国会计准则制定中的非理性现象提出建议 ,并进行反思     

中国会计准则研究的新成果——评十辑《会计准则研究文库》

由大连出版社2005年12月出版的十辑《会计准则研究文库》,是由财政部会计准则委员会组织编写的。2003年9月,财政部会计准则委员会为完善我国会计准则体系、加强会计准则的研究工作,结合当前我国制定会计准则的需要,为制定我国的会计准则建立必要的理论准备,适时组织了40多项会计准则重点研究课题。那些在我国会计界享有盛誉和较高知名度的会计准则委员会委员及会计准则咨询专家们承担了课题的研究工作。大连出版社将其中的36项研究课题的研究成果汇编成十辑《会计准则研究文库》献给读者。我国自20世纪80年代初开始研究中国的会计准则问题,…     

A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?

As a private organization, input legitimacy, being achieved when inputs received reflect the opinions of all stakeholders involved, is a key issue for the IASB’s acceptance as global standard setter. To study this input legitimacy, this paper examines the evolution of constituent participation in international accounting standard setting in terms of geographic diversity over the period 1995–2007 and examines whether biases (due to differences in institutional regimes) or unequal access (due to differences in participation costs) are present in this process. Based on an analysis of 7442 comment letters we observe an increase in participation over time. However, we also find distortions in the geographic representation of constituents, due to differences in the institutional regimes of countries and due to differences in participation costs, proxied by the level of familiarity with the accounting values embedded in IFRS, with the system of private standard setting, and with the English language. These geographic biases in constituent participation might induce criticism in relation to the input legitimacy of the international accounting standard setting process.     

Mathews,Gynther and Chambers: three pioneering Australian theorists

This paper reviews the professional careers and contributions of three distinguished Australian academics, Russell Mathews, Reg Gynther and Ray Chambers, each of whom died recently. Particular attention is paid to their contributions to the debate on price change accounting, including the exchanges that took place between them on this subject. Price change accounting was a central issue in academic and professional debates of the 1960s and 1970s, when the trio were at the peak of their activity as academics. The paper also records the wide range of their contributions to accounting research, education, standard setting and public policy.     

Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector

In his interesting reflections on accounting standard setting, Kevin Stevenson raises the issue again – applying business accounting standards to the public sector. This matter has been the subject of debate for the past decade. I argue that because the nature and roles of governments differ fundamentally from those of business, governments require a set of accounting standards tailored to suit their special needs. Their accounting systems must report the appropriate information required for the efficient management of the nation's financial affairs.     

Discussion of ‘Making Deferred Taxes Relevant’

Abstract

In this discussion of Brouwer and Naarding's article ‘Making Deferred Taxes Relevant’, which is published in this issue of Accounting in Europe, I question several aspects of their proposal to change the tax accounting standard. I argue that a quest for more value relevance of individual balance sheet items is not a good guideline for accounting standard setting. The distinction between book-first and tax-first temporary differences may be helpful for some analytical purposes, but it is not sufficiently robust to serve as a basis for an accounting standard. However, I agree with the authors that the efforts to improve IAS 12 should not be abandoned.     

资产弃置义务会计:理论诠释与准则展望

结合FASB对环境会计相关规范的发展历程,重点对美国在资产弃置义务会计准则制定、环境负债的确认、计量及弃置成本资本化的相关问题进行研究,进而考察了FASB和IASB在资产弃置义务会计规范上的差异根源,以期把握环境财务会计发展的内在规律。在上述基础上,分析我国资产弃置义务会计所面临的经济法律环境与市场需求,提出了我国资产弃置义务会计规范的改进建议。     

Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?

This paper explores whether the attitude of preparers towards lobbying to a private accounting standard setter is different depending on the regulatory background of the preparers' home country. Prior literature examined the preparers' incentives and characteristics as drivers to participate in the due process of international accounting standard setting, but it did not investigate the impact of the preparers' national regulatory background on participation. As a result of the acceptance of the International Financial Reporting Standards promulgated by the International Accounting Standards Board (IASB) in different countries, preparers who are traditionally accustomed with an accounting standard setting process initiated by governments with few opportunities for formal participation, are now able to participate in a private accounting standard setting process characterised by several possibilities for participation. Comparing survey evidence of Belgian preparers with existing survey evidence of UK preparers, we notice that the participation methods used, the perception on the effectiveness of the participation methods and the reasons for non-participation differ across both groups of preparers. This finding suggests that the national regulatory background of the preparers may affect the behaviour of preparers in their decision to participate in private accounting standard setting.     

A fundamentalist perspective on accounting and implications for accounting research

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.     

IAS/IFRS and financial reporting quality: Lessons from the European experience

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world, and many others are likely to adopt them in the near future.     

Public Choice and Accounting Standard Setting in New Zealand: An Exploratory Study

Recent studies in accounting regulation have used either the capture argument or the pluralistic notion to describe the enactment of accounting regulations. This paper explores the nature of the impact of public choice in accounting standard setting in New Zealand using the pluralistic notion. To provide an insight into the standard-setting process, this paper involves an examination of the establishment, withdrawal and re-establishment of New Zealand's most controversial standard after current cost accounting — the standard on investment property accounting (SSAP 17). The investigation considers the nature of public choice in the agenda entrance, demand and supply factors influencing standard setting in New Zealand. The results indicate that the New Zealand accounting standard-setting process is pluralistic in a limited way. Like most other English-speaking countries, the scope of participation for certain groups has been institutionalized on the supply side by way of membership of standard-setting committees of the New Zealand Society of Accountants. On the demand side, however, consumers of accounting have been provided with only limited scope for participating in the formal process of standard setting. Nevertheless, other means (i.e., exogenous and informal ones) may be used to influence the process. Overall, from both the demand and supply perspectives of regulation, the Big-8 accounting firms (as they were previously known) followed by the preparers of financial statements, seem to have greater participatory capacity in the New Zealand standard-setting process.