转型经济国家政府会计改革——俄罗斯的经验和中国的选择

本文主要围绕近10年来俄罗斯政府会计发展的历史沿革、基于预算分类的俄罗斯政府会计预算科目形成以及俄罗斯政府会计财务报告等内容展开,通过对俄罗斯政府会计改革成果和经验分析,设计与中国现阶段政府改革相适应的政府会计制度改革路径,并就建立政府会计改革、预算管理和和政府治理的衔接机制提出政策建议。     

网络环境下高职会计课程设置与教学方法研究

如何提高高职会计学生学习的效率与效果,从而使之熟悉会计岗位工作,一直是会计职业教育研究的一个重要课题。互联网络环境下,出现了微课、慕课等教学形式,从而出现了与传统教学模式相反的“翻转课堂”新型教学模式。通过对高职会计课程设置、教师课堂教学重点及教学方法的合理设计,将有利于促进教学目标的实现。     

CFO特征影响公司的真实盈余管理吗?——来自我国上市公司的经验证据

以我国2005-2012年沪深两市A股上市公司7243个观测值为样本,从CFO的性别、年龄、专业资格认证及学历等特征对上市公司真实盈余管理的影响进行了实证检验。实证结果表明：CFO的年龄与真实盈余管理水平负相关,说明随着年龄的增长,CFO更为倾向采取稳健、谨慎的财务政策;女性CFO的上市公司真实盈余管理水平低于男性CFO的上市公司;CFO的学历和专业化程度越高,发生真实盈余管理行为越少。本文的研究结论为CFO特征影响上市公司真实盈余管理的研究提供了增量的经验证据。     

我国会计服务市场面临的挑战及其对策

我国加入WTO后,必须开放会计服务市场,以“保证我国与外国合作的事务所和职业人士享受与东道国同行同等的权利”;“消除市场准入的歧视性壁垒”。因此,加入WTO后的中国会计服务市场竞争将会日趋激烈。对此,我们应采取积极对策,例如,健全审计的法律法规制度,尽快与国际审计惯例接轨,提高注册会计师的职业道德和执业水平等措施。     

The Applicability of a Contingent Factors Model to Accounting Ethics Research

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting practice are then discussed.Jeffrey R. Cohen, PhD is an Associate Professor at the Carroll School of management at Boston College. His research focuses primarily on behavioral ethics issues as well as investigating governance from a behavioral perspective.Nonna Martinov Bennie is a Senior Lecturer at Sydney University. Her research focuses on ethical issues in auditing as well as issues surrounding materiality judgments.     

价值链分析在战略管理会计中的应用

由于世界经济一体化的出现 ,以及跨国公司的迅猛发展 ,国际竞争的日趋激烈。企业为了适应这种竞争的需要 ,战略管理应运而生。企业的管理会计也经过发展、创新而产生了战略管理会计 ,价值链分析是战略管理会计的基本分析方法和关键环节 ,价值链各个环节的创新是企业竞争优势的源泉。今后 ,价值链分析也将成为企业管理的重要内容 ,此方法有助于保持企业的竞争地位 ,有助于企业管理者运筹帷幄。     

Cultural and Ethical Effects in Budgeting Systems: A Comparison of U.S. and Chinese Managers

This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included.     

计提资产减值准备谁受益

谨慎性原则是基本的会计准则之一,《企业会计准则》规定企业应合理地计提资产减值准备,这项政策既使企业可以正确、公允地报出自己拥有资产的价值,也使信息使用者能得到对决策相关有用的信息,同时又利于税务机关对税收的控制。尽管对政策的不合理利用仍然存在,但随着制度的健全,会计人员素质的提高,政策实用性的前景很被看好。     

NOMINAL GDP TARGETING AND CENTRAL BANK CONSERVATIVENESS

In the literature on monetary economics, there is the ‘inflationary bias’ result which predicts that the rate of inflation will be biased towards a higher level under discretionary monetary policy than under a rule‐based policy regime. It is established that a credible nominal target can eliminate this ‘inflationary bias’. In this paper, we examine the case of nominal GDP targeting, which is a rule‐based monetary regime. Depending on the degree of conservativeness by the central bank, we show in a stylized model the choice of different combination of inflation and real GDP targets can still result in an ‘inflationary bias’, and there also exists the possibility of a ‘dis‐inflationary bias’.     

管理层盈余预测与不对称及时性实证研究

为了分析管理层盈余预测对盈余不对称及时性之间的关系,即发布消息的时间点和内容分类对盈余不对称及时性的影响,用Basu模型分段实证检验盈余预测对盈余不对称及时性的影响、正(负)向盈余预测与不对称及时性的关系,以及当期发布的盈余预警对盈余不对称及时性的影响。结果表明,不对称及时性对公司发布的未来盈余的影响不显著,公司发布预期盈余的时间及时性主要集中在负向盈余意外,这与价格引导盈余引起更多的未来盈余预测的向下有偏的不对称及时性系数相一致,当期发布盈余预警会降低盈余与收益的不对称及时性。管理层发布内部盈余预测,有助于缓解与外部信息使用者之间的信息不对称,满足利益相关者的决策需求,进而有助于促进证券市场向半强式有效市场转化。