对会计电算化发展的思考

计算机的发展和普及,使会计电算化得到突破性进展。从最初单纯的记账、算账到现在的通用账务及报表一体化,帮助会计人员逐渐摆脱了繁琐的手工劳动,为会计人员提高了工作效率,促进了我国会计电算化的发展和财务管理水平的提高。文章针对会计电算化发展中存在的问题进行研究分析,并提出了促进会计电算化发展的对策及建议。     

价值观,会计文化与会计准则制定

不同文化背景下的价值观决定了会计文化的形成进而会影响利益团体在会计准则制定过程中的博弈,并产生不同的经济后果。文章试图从不同文化背景的角度来分析会计准则制定如何受会计文化价值观的影响。     

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.     

控制权性质 会计稳健性与投资不足

我国资本市场制度体系尚未健全,公司投资都是在这不完善的环境下进行的,严重的信息不对称和代理问题致使公司普遍存在投资不足,而会计稳健性是会计信息质量特征之一,它具有会计信息的治理功能,即能有效缓解信息不对称和代理问题,可改善公司投资不足。当然我国的特殊制度和市场背景造成上市公司广为诟病的一股独大、所有者缺位的所有权结构,因此结合我国特殊控制权性质,研究会计稳健性与投资不足的关系。     

以工作过程为导向的高职会计专业实践教学改革

随着市场经济的迅速发展,企业对会计从业人员的专业能力、社会综合能力等诸多方面提出了更高的要求。然而高职会计专业的毕业生往往是动手操作能力、应用能力较差,无法满足企业的要求,因而高职会计专业教育面临着严峻的考验。分析其原因,主要是理论教学与实践教学相脱离,实践教学的匮乏与不完善所致。为了实现培养具备综合职业能力和全面素质的高等技术应用型人才的目标,以工作过程为导向的高职会计专业实践教学改革势在必行。     

关于加强企业财务管理的几个问题

企业管理的核心是财务管理.在目前比较完善的市场经济条件下,企业的成功更是离不开企业的管理.企业管理按其职能可划分为:财务管理、营销管理、资源管理、生产研发管理等.而判断一个企业的成败主要就是看其财务指标的成败.对现代企业而言,管理是企业的生命,建立以财务管理为中心的财务管理体系是现代企业管理的核心.一个企业的成功不是由生产者而是由顾客决定的,这种以客户为中心的理念在工程公司的生产经营过程中已经广泛地被认可.为了保持企业的活力,必须加强企业管理,充分发挥财务管理在整个企业管理链条中的主导作用.只有这样,企业才能保证经营目标的完成,实现企业的服务宗旨.本文主要从外部市场环境、财务管理本质和内容、财务管理对象和目标等方面进行分析,结合财务会计标准化建设工作,分析工程公司目前财务管理存在的主要问题,提出了四个方法来充分运用和保证达到财务管理在整个企业经营管理的主导作用,从而有利于实现财务管理标准化,对企业精细化管理水平也具有极其重要的指导意义.     

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition contained in Nobes’ (1998) model that postulates outsider companies (those with a higher level of public finance) in weak equity–outsider markets (capital markets where public equity finance is not the dominant source of finance) are more likely to change their type of accounting system from one focused on information for creditors and tax authorities to one that meets the needs of external financiers. We found strong support for Nobes’ model. Using 408 German listed companies at 1999, we observed that companies with more outsider finance (the proportion of shares held by outsiders and the presence of public debt) were more likely to use international standards (U.S. GAAP or IAS). The results indicate the importance of controlling for source of finance at the company rather than country level in cross‐country studies investigating the benefits of adoption of international standards.     

Discretionary write-downs,write-offs,and other restructuring provisions: a signaling approach

This paper introduces a model seeking to explain the discretionary write-downs, write-offs, and other restructuring provisions reported by managers. The model comprises a firm, a manager, and a financial market. The firm is about to be restructured. The manager has some private information about the likelihood of success of his restructuring action. The manager may recognise all or part of the expenditure associated with his future restructuring action by reporting a discretionary restructuring provision. The manager chooses whether or not to report a provision, recognising the impact of the provision on his compensation. The paper shows how, under certain conditions, the manager may credibly communicate his private information to investors through his provision policy. Testable implications are consistent with the empirical evidence reported by Strong and Meyer (1987), Elliott and Shaw (1988), and Zucca and Campbell (1992).     

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. We also provide evidence that in jurisdictions where full IFRS have been applied to private firms, the likelihood of adoption of IFRS for SMEs increases, suggesting that jurisdictions reduce the financial reporting burden on SMEs. Moreover, in line with prior literature, there is evidence that countries with a relatively low quality of governance institutions are more likely to adopt this new set of accounting standards. The results also hold under alternative measures and different estimation approaches. Overall, our results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider our study in the future development of accounting harmonisation of non-publicly accountable entities.