我国会计准则国际趋同中存在的问题及对策

随着经济全球化进程的加快和国际资本市场的日益发展,会计国际化呈现出全球加速的趋势,作为规范会计信息标准会计准则的国际化是会计国际化的核心。尽管我国在会计准则国际趋同的道路上已经取得了令人瞩目的成果,发布了与国际会计准则实质性趋同的准则体系,然而由于我国会计改革起步较晚,会计环境的特殊性,在会计准则国际趋同的道路上还有很长的路要走。本文基于我国特殊的会计环境分析,提出我国会计准则国际趋同所面临的一些障碍,并针对这些障碍提出我国应采取的一些策略建议,以期能够对推动我国会计准则的国际趋同有所帮助。     

Aktuareksamen ved Universitetet i Oslo

Abstract

It is a fact that when one is making a decision concerning the probability distribution of a random variable by means of observing this random variable, one is recommended by the statisticians to consider certain functions of the operating characteristic (O.C.) of the decision function as measures of the reliability of the actual decision made. For instance, the confidence coefficient of an interval estimator will as a rule be regarded as a measure of our confidence in the interval.     

Measuring exchange rate misalignment in Turkey

Turkey has embarked an extensive dis-inflation and stabilization program in December 1999. The programme exclusively relied on a nominally pegged (anchored) exchange rate system for dis-inflation and on fiscal austerity. In February 2001, however, Turkey experienced a severe financial crisis which necessiated the dismantling of the exchange rate anchor and a switch to a regime of free float.

This article proposes a new methodology to measure exchange rate misalignment for Turkey over the period January 1992 to December 2001. In a single equation framework, the model estimates the real exchange rate within a time varying parameter model, where a return-to-normality assumption about the parameters is assumed. Contrary to common belief, it is found that, except the initial four months of the stabilization programme, the Turkish lira remained undervalued for most of 2000. Also, one observes a pattern where the lira has been overvalued after the financial crisis of 1994 until 1998, and has displayed a tendency of undervaluation after then.     

中国资产评估师职业道德规范国际趋同分析

目前，世界上最具有影响力和代表性的评估准则，当属国际评估准则委员会制定的《国际评估准则》。本文比较了中国与国际评估准则委员会在资产评估师职业道德规范方面的异同，并分析其中缘由，为中国资产评估师职业道德规范的进一步完善提供借鉴。     

Why Isn't Convergence Instantaneous? Young Workers, Old Workers, and Gradual Adjustment

The human capital of young and old workers are imperfect substitutes both in production and in providing on-the-job training. This helps explain why capital does not flow from rich to poor countries, causing instantaneous convergence of per capita output. If each generation chooses its human capital optimally, given that of the preceding and succeeding generations, human capital follows a unique rational-expectations path. For moderate substitutability, human capital within each sector oscillates relative to that in other sectors, but aggregate human capital converges to the steady state monotonically.     

农村一、二、三产业融合评价体系的构建与评价*——以北京市为例

［目的］在探讨农村一、二、三产业融合内涵的基础上，构建一套包括产出高效化、业态多样化、服务社会化、生态绿色化、城乡一体化5个方面15项具体指标的农村一、二、三产业融合水平评价指标体系，揭示北京农村一、二、三产业融合发展的区域分异特征。［方法］利用熵值法确定各指标权重，作为典型的客观赋权法，熵值法依据各项指标观测值所提供的信息的大小来确定指标权重，可有效反映农村产业融合发展之间的变化规律，实现客观、真实地评价农村产业融合发展水平。［结果］北京市农村一、二、三产业融合发展较好，但一级指标间发展水平差异较大； 北京市农村一、二、三产业融合发展呈明显的梯度差异，以昌平—顺义—通州一线为轴，向南北两侧逐渐降低，北部整体好于南部的分布特征； 各区县内部不同指标间呈现差异化发展的现象。［结论］提出了推动北京市农村一、二、三产业融合发展的政策建议：（1）高水平阶段区县可供利用的农业资源种类、数量、质量等分布均衡且充沛，农业生产经营和农村经济社会发展也处于较高发展阶段，此类区域应吸引社会资本进入农村、进入农业，引领北京市农村一、二、三产业融合发展； （2）较高水平阶段区县区位优势明显，农业农村支持支撑条件较好，应充分发挥自身优势，形成独具特色的优势产业和区域品牌； （3）较低水平阶段区县农村新产业、新业态以及社会化服务体系等发展一般，农村一、二、三产业融合发展相对缓慢，该地区应在保持各自优势方面的前提下，加大薄弱环节投入； （4）低水平阶段区县属于传统的经济发展滞后区域，农业自然条件相对较差，社会发展程度较低，市场化程度较低，农村一、二、三产业融合发展需要外部资源支持。     

On durable goods monopolies and the Coase-Conjecture

Consider the durable goods monopoly game with uniformly distributed consumers' valuations. To establish the Coase-Conjecture in this context takes an infinite time horizon and a negligible delay between market rounds. An infinite time horizon or patience of market participants alone are not sufficient for the Coase-Conjecture, nor is an arbitrarily small delay between price offers within a finite time horizon. Received: 20 March 1996 / Accepted: 15 December 1997     

CEEC growth projections: Certainly necessary and necessarily uncertain*

In this paper we discuss the necessity for an indirect approach to assess the growth and convergence prospects of ten Central and Eastern European countries (CEEC10). Ongoing structural changes in these countries and the recent European Union membership of eight countries in the sample have to be taken into account in growth projections. Our indirect approach consists of basing growth projections for the CEEC10 on growth equations estimated for the incumbent EU member states. The study improves upon current practice in two ways. First, growth equations are estimated for the EU14 and not on a large heterogeneous panel that includes many countries unrelated to the CEEC10. Second, by means of a variety of equations and scenarios we assess the uncertainty inherent in such projections. We present growth‐rate and convergence time distributions. The mean convergence times are in line with previous findings. The growth‐rate and convergence time distributions are bi‐modal, reflecting the possibility of two distinct growth paths, depending upon economic policy choices.     

产业融合中的供应链构建

产业融合是现代产业发展的一个重要趋势.在对产业融合的原因及方式分析的基础上,从多个方面讨论了产业融合趋势对供应链构建和管理机制的影响,并就制订适应产业融合趋势的供应链管理策略提出了建议.     

AN ANALYSIS OF MACRO‐ECONOMIC CONVERGENCE IN SADC1

One of the goals of the Southern African Development Community (SADC) is macro‐economic convergence leading to monetary unification and a single central bank. This goal is aligned with the goal of the African Union to build a monetary union for the entire continent in stages, starting with each of the subregions, of which SADC forms one important region. Despite views to the contrary, the current degree of compliance with the Maastricht criteria for convergence and membership of the European Union, shows that the challenges facing a SADC monetary union would not be insurmountable if the convergence criteria are viewed as permanent goals, rather than preconditions.