再谈财务软件的发展趋势

随着管理新思想和新方法的不断出现以及IT技术日新月异，探讨和分析财务软件的发展趋势是非常有意义的。文章试从网络化、集成化、用户模块化和智能化几方面分析财务软件的发展趋势。     

实证分析税率风险与我国经济增长

宏观税率是调节宏观经济的重要工具。我国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分地认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进我国经济快速健康发展。     

Hotels and restaurants—are the risks rewarded? Evidence from Norway

The purpose of this paper is to apply accounting-based risk measures to describe and compare the risk involved in accommodation and restaurants to three other industries. It is found that the variation in earnings is particularly high in construction, but also significant in accommodation and restaurants. The volatility in construction is caused by variance in sales. Construction companies experience low profits when the economy is depressed, while earnings boom when the economy progresses. On the other hand, earnings in retail are stable. It appears that retailing provides low risk and steady profits.The sales variance in accommodation and restaurants is fairly low. The high variability in earnings is mainly caused by operational and financial leverage. Despite the high total risk, hotels and restaurants earn less profit than the other industries examined. Apparently, the market does not reward self-inflicted risk induced by high leverage. Perhaps Norwegian accommodation providers and restaurant keepers have concerns other than maximising profit and minimising risk, and owners’ lifestyles are reflected in the financial accounts. An alternative explanation might be that the accommodation/catering sector has had unrealistic expectations in the period covered by the research.     

The effect of legislation on corporate disclosure practices

This article investigates the effect of the Financial Reporting Act of 1993 (FRA) on mandatory disclosure practices of companies listed on the New Zealand Exchange Limited. The FRA gave statutory backing to financial reporting standards in New Zealand and made non-compliance illegal. Using both univariate and multivariate analyses, we examine the association between (a) the levels of compliance with mandatory disclosure by the companies in our sample, and (b) disclosure regulatory regimes that prevailed in New Zealand before and after the implementation of the FRA. We find that mean corporate disclosure compliance levels in the periods after the enactment of the FRA are significantly higher than those in the periods before the enactment of the legislation. After controlling for the effects of other mandatory disclosure-related variables documented in prior studies, we also find that the improvement in corporate disclosure compliance behaviour is the result of the implementation of the FRA. Alternative specifications of the primary regression model indicate that those findings are robust.     

金融危机中凸显我国建设和谐社会的重要性

在全球性金融危机的影响下,我国市场经济基本保持稳定发展,事实证明和谐社会是我国党中央领导集体总结改革开放的历史经验而提出的战略性理论,是经得起考验的,其充分显示出我国构建和谐社会的重要性。     

Agenda formation and accounting standards setting: lessons from the standards setters

There are many studies on lobbying of accounting standards, but the technical agenda of regulators is taken as ‘given’ and why a particular topic was admitted to the agenda is not investigated. Agenda formation is important as control of the agenda determines which topics get regulated and the form of the regulatory response. A few studies have explored agenda formation across regulatory institutions but are largely silent on the role of individual decision makers and technical staff. However, the standards setters have sought to explain their agenda processes. This paper reviews statements by the members of accounting standards setting agencies about their experiences of agenda formation. It identifies insights gained from standard setters and makes some suggestions for future research.     

Accounting Policy Disclosures and Analysts' Forecasts

Using an international sample, I investigate whether the extent of firms' disclosure of their accounting policies in the annual report is associated with properties of analysts' earnings forecasts. Controlling for firm‐ and country‐level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast dispersion and forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over and above all other annual report disclosures. These findings suggest that accounting policy disclosures reduce uncertainty about forecasted earnings. I find univariate but not multivariate support for the hypothesis that accounting policy disclosures are especially helpful to analysts in environments where firms can choose among a larger set of accounting methods.     

中国金融业应加快创建反洗钱体系

犯罪分子通过洗钱使其非法收入合法化,这不仅能损害金融体系的安全和信誉,诱发金融危机,破坏社会稳定。还助长了贪污腐败分子的进一步犯罪。为了维护我国的金融秩序和金融安全,我国金融业应加快建立反洗钱体系,采取建立内部控制机制和机构,加强人员的培训,与国际反洗钱组织及各部门合作等途径筑起反洗钱大堤。     

浅议我国汽车产业在亚洲金融危机后的发展前景

文章从亚洲金融危机后东盟各国振兴汽车产业的政策和手段入手,分析我国汽车工业的现状、问题和发展前景,并提出了发展我国汽车工业的几点设想和做法。     

务实、责任、合作——浅析全球性粮食危机的中国应对

中国解决好自身13亿人口的粮食安全问题就已是对世界的一种贡献，而致力于解决全球粮食危机更是使得通过自己的实际行动使大部分国家和全球民众消除误解，更加了解开放的中国，树立良好的正面形象和国际影响。在科学发展观的指导下，从经济到外交，更好地融入到全球化的大潮中，维护国家利益，少树敌人、广交朋友。维护世界和平与安全，特别是通过解决粮食危机的合作，积极推动地区的和平进程。