会计准则制定模式与财务舞弊——兼议FASB对准则制定模式的变革

不同准则制定模式下都存在与准则技术性特征相“契合”的财务舞弊行为,规则导向准则容易诱发针对规则的交易规划,而原则导向准则则可能带来滥用宽泛原则的酌定行为。就审计失败而言,规则导向准则固然可能助长交易规划,但如果审计人员未能恪尽职业操守,宽泛原则同样也为审计人员允许客户的酌定行为提供了便利。因此本文认为,遏制侵蚀审计独立性的外部诱因才是有效解决财务舞弊问题的关键。     

民营企业品牌发展的道德问题研究

研究民营企业内外部关系的品牌发展道德问题和道德体系构建,分析民营企业内部关系、与上下游关系、与竞争对手关系、与消费者关系和与媒体、政府等其他机构等的内外部经营关系的品牌发展道德问题类型和成因,并从法律法规、政府管理、信用、市场、监督和奖罚及竞争环境等方面构建民营企业品牌发展的外部系统道德体系,从品牌生产、品牌经营、品牌管理和品牌人员上构建民营企业品牌发展的内部系统道德体系。     

Politics of Financial Reporting and the Consequences for the Public Sector

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the accounting standard setting process to date, and recourse to regulatory theory, assist in understanding these contemporary developments. The article reveals that private sector interests have dominated accounting standard setters at all important stages of standard setting in Australia. It concludes by arguing that, given this continued neglect by standard setters, if public sector financial reporting standards are to remain relevant to the public sector, then it may be necessary for public sector regulators to set their own standards.     

Labour taxation,job creation and job destruction—Focusing on the role of wage setting

We study the effects of labour taxation in a search equilibrium model with endogenous job destruction, embedding three alternative models of wage setting: Nash bargain, monopoly union and efficiency wages. Tax policy implications vary considerably depending on the wage setting model and indexation of unemployment benefits. If wage setting is based on bargaining, a pure increase in the tax progression reduces unemployment, improves the relative position of low-income workers and facilitates the emergence of low-productivity jobs. However, this comes at the cost of reduced efficiency partly owing to lower average productivity. JEL Code J30, J51, J64, H24     

The Life and Death of the Canadian Contingent Gains and Losses Accounting Standards Project*

In April 1994, the Canadian Accounting Standards Board formally approved a new accounting standard for contingent gains and losses. The new standard would have increased the frequency of recording contingent losses, enabled the accrual of some contingent gains, and enhanced disclosures for all contingencies. The changes would primarily have been achieved by requiring management, and their legal advisers, to make predictions, estimates, and disclosures that the existing accounting standard enabled them to avoid. Over two years later, and following numerous changes to the implementation date, the board ultimately decided not to release the new standard, and in July 1999, formally abandoned the contingencies project. This study provides a telling of the standard's genesis, development, and ultimate demise, which should prove instructive to those parties with an interest and a stake in accounting standard setting.     

新时期图书馆人事管理工作之我见

本文通过对吉林省图书馆近年来人事管理情况分析，有力地说明了以人事制度的大胆改革为突破口，充分调动人的积极性，对于推动全盘工作、加快图书馆现代化步伐具有重大意义。     

Effects of service setting and other consumers’ age on the service perceptions of young consumers

Services are often delivered in settings where many consumers are present at the same time, yet the issue of how other consumers affect service perceptions has received little attention. We study young adults’ response to fellow consumers who are middle-aged and old, testing predictions based on recent research suggesting that stereotypes are context dependent, and that stereotypes of older adults vary depending on the person attributes considered. Varying the age of the other consumers and service settings we find that the presence of older consumers affects young adults’ attitude to the service as well as their patronage intentions. Young consumers’ attitude to the service deteriorated in the presence of older consumers for services requiring physical attributes, but this was less so for services requiring personal expressive attributes.     

我国研究生课程设置和教学模式的创新探索

我国社会经济快速发展,高等教育发展也突飞猛进。但是,随着研究生的扩招,研究生教育质量问题引起了各界的关注,如何借鉴国外的研究生培养方法,在研究生教育中引入新的机制,进行制度创新,提高教育质量非常重要。     

因人设岗抑或因岗设人

人力资源是重要的核心能力要素,现代企业越来越重视人力资源管理,因此是因人设岗还是因岗设人这个问题困惑着越来越多的企业和人力资源工作者。文章在论证了人力资源是核心能力要素以及异质性的基础上,分析认为笼统的讲是因人设岗还是因岗设人是没有意义的,也不会有答案,只有将人力资源进行分层分类的管理和梳理,回答此问题才具有现实的作用和意义。     

事业单位岗位设置实施后存在的问题及对策

对事业单位进行岗位设置,就是要打破传统的用人模式,通过采用合同聘用制等方式,引入竞争机制,逐步形成规范、合理、高效的用人机制,激发广大事业单位的工作积极性,主动投入事业单位高效便民服务中,将事业单位的职能充分发挥出来。这是深化事业单位人事改革的重要举措,是事业单位全面有效改革实现的关键和重点。因此,分析和研究事业单位岗位设置实施后存在的问题,以及进一步解决出现的问题非常重要。