试论我国会计国际化的一个可能途径

文章基于对会计本质的统计属性及会计对环境的依赖性的分析,提出我国会计国际化的一种可能的途径。从理性经济人的角度出发,文章认为我国会计国际化的进程取决于相关的成本效益的权衡,并对所提出的我国会计国际化的这种可能的途径进行初步的成本与效益分析。     

我国反倾销法务会计存在的问题及对策分析

改革开放以来中国对外贸易迅猛发展,但同时也日益成为许多国家反倾销的重点对象。反倾销不是一个单纯的法律问题,认定倾销的过程需要良好的会计支持,法务会计作为法学和会计学的交叉学科,其在反倾销诉讼中的作用越来越受到关注。文章将说明法务会计在应诉反倾销中的作用,遇到的问题和障碍,并提出如何更好地使用法务会计手段应对倾销诉讼。     

转贷政策下政府信用异化研究

表面上看,中央财政实行国债转贷,似乎仅仅是国债投资资金运作方式的改变,但是,只要对这一政策作理论和实践上的深入分析,就会发现:转贷政策在改变政府信用资金运作方式的同时,还引发了一些值得深入研究和讨论的制度性异化问题。     

公开市场业务与货币政策有效性——1997后中国货币政策传导梗阻的症结探析

1997年后我国一直实施“积极的”货币政策 ,但货币政策在传导过程中出现了梗阻 ,所起的作用远不尽如人意。公开市场业务是中央银行最重要的一个间接货币政策工具 ,作为公开市场业务主体的国债市场是央行公开市场操作的基本依托。我国国债市场在规模、流动性等方面发展滞后 ,仍是一个不成熟、不发达的市场 ,这使我国货币政策传导产生梗阻 ,严重抑制了货币政策效应的发挥     

Information processing and innovative choice

In this paper we examine how the information processing of subjects who make an innovative choice (innovators) differs from that of subjects who make a noninnovative choice (noninnovators). The task involves selection of an alternative within a range of prerated product category innovativeness. We propose that subjects who seek 1) impersonal/uncontrollable sources, 2) higher levels of information, 3) more detailed (versus summary) data, and 4) noncomparative (versus comparative) data are more likely to make innovative choices. The research method is a computerized process tracing experiment utilizing Search Monitor (Brucks 1988).The authors wish to express their gratitude to Merrie Brucks for the use of and help with Search Monitor and to Eric Johnson, Dave Schmittlein, and Mita Sujan for helpful comments on an earlier version of this paper.     

作业基础业绩评价体系的构建

作业基础内部业绩评价体系是在传统责任会计理论基础上发展起来的作业基础责任会计制度,它以作业为基础,通过作业动因对企业内部各责任中心的再认识和再划分,利用作业管理基本理论和方法,依据作业价值链对责任中心进行管理和考核.作业基础责任会计是责任会计自身理论和实践的发展与完善,是对企业内部业绩评价的一种全新的改革.     

Open access,common property and scarcity rent in fisheries

Open access resources are frequently not managed efficiently, resulting in falling stock levels and a declining income for fishermen. In the late 1970's, the policy response to this problem was the implementation of 200-mile fishing zones, which enabled the European Union to formulate and implement the Common Fisheries Policy, aimed at (among other things) conservation and distribution of available stocks. In Germany, this shift from an open access regime towards a common property regime had favourable outcomes. The trend of falling prices was reversed. The conclusion was that intertemporal efficiency had increased as a result of (inter)governmental policy. Apparently, a wedge was formed between price and marginal harvesting costs, implying that scarcity rent had returned as a component of prices.     

Policy options for afforestation in Flanders

This paper analyses current and alternative afforestation policy instruments in Flanders. First we select forest sites that maximize net social benefits given a constraint on the total area of new forests and then we select policy instruments that yield this optimal combination of sites. For each policy option, we calculate the associated costs for landowners and government as well as net social benefits for society. Our empirical illustration shows that the welfare gain is considerable if the afforestation subsidy is conditioned on an objective criterion rather than a case-by-case approach. Our results also show that it is worthwhile to consider alternative policy instruments, such as auctions, not previously used in Belgian legislation.     

Natural resource accounting for Indian states — Illustrating the case of forest resources

Our main objective is to set out and apply a SEEA-based methodology to reflect the true value of forest resources in India's national and state accounts. We establish that a “top-down” approach using available national databases is both feasible and desirable from a policy perspective. In this paper, we address four components of value creation in forests: timber production, carbon storage, fuelwood usage, and the harvesting of non-timber forest products. The results of our analysis suggest that prevailing measures of national income in India underestimate the contribution of forests to income. The income accounts of the Northeastern states in particular are significantly understated by these traditional (GDP/GSDP) measures. We are also able to identify some states which performed poorly in the context of our sustainability framework, reflecting natural capital losses due to degradation and deforestation. Our results highlight the need to integrate natural resource accounting into the national accounting framework in order to generate appropriate signals for sustainable forest management and for the conservation of forest resources which are widely used by the poor in India, as well as being significant stores of national wealth.     

路径依赖对财政政策变迁的规范作用

财政政策作为一种政府主导的制度安排,其变迁的方向不是随机的,而是存在着路径依赖。当财政政策变迁存在着报酬递增和自我强化机制时,路径依赖就会对其产生规范作用。在一定程度上,财政政策的恰当性会进一步加强路径依赖的这种规范性作用。研究路径依赖对财政政策变迁的规范作用,对于推动我国财政政策的良性循环与变迁具有重要意义。