执行新准则引起的金融企业财务状况连续变动分析——基于某银行2009-2011年两种审计报告

2006年新《企业会计准则体系》发布后,金融企业会计实务发生了重大变化.以某非上市城市商业银行2009-2011年的两种不同审计报告中的财务数据为样本,对执行新准则后金融企业财务持续变动进行比较分析,较为深入地揭示了首次执行新准则的会计年度和后续年度中主要财务指标变动情况.研究结果表明,影响金融企业财务状况的因素既有金融业的特殊会计规定,又包括一般会计规定变化.总体上看,新准则符合国际趋同的形势,具有一定的稳健性,但新准则需要持续地、进一步地与金融监管政策协调.     

China׳s information security standardization: Analysis from the perspective of technical barriers to trade principles

There have been many attempts for ICT standardization in China. Among them, this paper deals with information security standards. Although information security is often mentioned regarding China?s ICT standardization, it has been rarely examined per se. While most studies on China?s ICT standardization focus on economic aspects (e.g. increased bargaining power) or the government?s role, this paper draws on legal aspects. We select WAPI and ZUC for case studies, and examine their legal aspects, particularly from the perspective of WTO?s TBT (technical barriers to trade) principles. We have found that China?s standardization strategy becomes international-bound and, in fact, the manner in which the Chinese government handles standardization projects has become refined, flexible, and communicative with foreign stakeholders. We see that the changes are responses to the trade concerns raised by foreign stakeholders in various TBT Committee meetings and bilateral meetings. In addition, the Chinese government appears to become market-oriented even in the field of information security where it previously maintained a rigid stance on the ground of national security. This paper points out that the changes are attributed to growing external pressure from foreign governments and firms as well as to internal efforts toward innovation based on indigenous technology.     

关于吸油烟机的国家标准和IEC标准中一些错误和修订建议

本文指出了现有吸油烟机国家标准和IEC标准中的一些错误和不足之处，并提出了修订建议，可以使吸油烟机检测更符合实际，提高检测精度，提高工作效率。这些改进措施在沈阳“国家日用金属制品质量监督检验中心”经过试验，证明是切实有效的，但如要采纳为标准内容，应作进一步研究。     

Temporary social dumping,union legalisation and FDI: a note on the strategic use of standards

This paper analyses the welfare implications for a developing country of using union legalisation as a policy instrument to attract inward foreign direct investment. While its presence may discourage a foreign multinational (MNE) from locating in the host country, unionisation is an important rent-extracting instrument for the host country. We show that if the MNE benefits from dynamic effects, the host country government may have an incentive to adopt temporary social dumping: banning the union in the short run to extract higher rents in the future. However, if the government can use a fiscal instrument in conjunction with union legalisation, the former can circumvent the need to engage in social dumping.     

An historical perspective on governmental accounting education

This paper presents a senior governmental accounting educator’s perspectives on how governmental accounting education has changed over the past 35 years and what we can expect for the future. Having begun my academic career during the 1970s, a period of turmoil and debate about the deficient state of governmental accounting, I look at how events of this period influenced my personal decision to specialize in governmental accounting education and how those events led to a path of dramatic improvement in governmental accounting standards, practice, and education. Key trends in governmental accounting education are discussed along with major changes in practice guidance over the years that have challenged textbook authors and faculty in staying abreast of change. The paper identifies many governmental accounting educators who have made significant contributions to governmental accounting and auditing policy and encourages current educators to seek ways to participate in the policy-making process. Finally, the paper discusses the future outlook for governmental accounting education and concludes that governmental accounting educators are well positioned to contribute to achieving the recently released recommendations of the Pathways Commission (2012).     

Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit

We examine the impact of auditor choice on IFRS compliance under the assumption of strict exogeneity of auditor choice. Our results reveal that compliance is positively related to auditor choice after controlling for firm size, profitability, leverage, degree of international diversification, and whether a firm has a U.S. listing or was audited according to International Standards of Auditing. We also find that auditor choice is positively related to firm compliance when controlling for unmeasured, firm-specific effects. The results of our study reinforce the importance of developing institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with IFRS.     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

公允价值在新会计准则中的具体运用分析

公允价值是我国新会计准则引入的一项全新的计量方式,这种计量方式的产生与市场经济的发展密切相关。本文的主要内容,就是对公允价值的本质与内涵进行解析,了解公允价值在我国的产生背景,进而对其在我国新会计准则中的具体运用进行介绍和分析。     

Cross-national adoption of private food quality standards

Retailer initiated food quality standards are important elements to market food and agricultural products. However, farmers’ certification proceeds at an unequal speed worldwide with some countries representing a large number of certified producers and others representing very few, if any. This study aims at analysing the adoption of two private food standards, BRC Food Technical Standard and GlobalGAP, at an aggregated cross-country level using data of 2007. Negative binomial models are applied to quantify the determinants of standards’ spread at an aggregated level. The results of the econometric analysis reveal some (potential) barriers for farms and firms in developing countries to access this type of organisational innovation. Certificates of both standards seem to be issued more likely in countries with established trade relations with Germany, the Netherlands and the United Kingdom, home countries of the standards. Furthermore, larger countries and countries with better institutional quality host more certified firms. Finally, a country’s level of economic development displays a clear non-monotonic relationship to the number of certified enterprises. Although no evidence for a general exclusion of developing countries can be found, the main implication of this paper is that third-party certification for export purposes seems to reinforce already existing trade relations, potentially hampering new entrants.     

Contractual arrangements between farmer cooperatives and buyers in China

The agrofood market in China is dominated by spot market exchanges of small farmers and various small traders, with only minor penetration of the modern supply chain at the farmgate. The emerging Farmer Professional Cooperatives (FPCs) are expected to facilitate vertical coordination. The overall goal of this study is to investigate the contractual arrangements between the FPCs and the buyers. Based on a national representative survey of 157 FPCs in China, this study shows that 32% of FPCs introduced written contracts in the primary marketing channel. Contracts are more likely to be adopted in the livestock sector and are positively related to the scale of production. While branding promotes contracts between FPCs and buyers, public certification of quality and food safety often substitutes for contracts. Furthermore, the membership heterogeneity of FPCs affects an FPC’s decision to use contractual arrangements with the buyer.