Multiple Dimensions of Accounting in the Development of GAAP

The phrase 'accepted accounting principles' underlying financial statements is a forerunner of today's accounting standards. Here, it is argued that history shows that the term 'principles' is often most vague in debates on the development of those standards. The reasons for and consequences of that vague use are varied and complex. This article provides insights not highlighted in earlier analyses of the periods reviewed. While debates like the rule- versus principle-based standards are set up as two-dimensional, the many dimensions of accounting often allow argument to be easily diverted. The debate/argument thus remains unresolved. For progress to be achieved in the establishment of accounting standards the many dimensions of accounting must be acknowledged and attempts to divert debate minimized. Those with a stake in the development of accounting standards need to consider the total scene of the related accounting. In a particular debate, dimensions under scrutiny must be stated, with any others in that total scene being acknowledged even if kept constant.     

男内女外：农村“留守丈夫”的生成原因、类型与后果——基于晋南符册村的调查

进入21世纪以来,农村"留守丈夫"的身影在学术界长期缺场。本文晋南符册村的案例研究试图呈现当前农村"留守丈夫"的留守类型和家庭处境,并揭示其背后的生成机制和社会结构变迁。研究发现:中国农村夫妻外出还是留守的问题,取决于农村市场化进程中家庭生计两性分工的比较优势及其家庭发展模式。农村"留守丈夫"家庭的主要特征是"夫守妇出",这一家庭发展模式建立在"市场——家庭——个体"三个维度互动的基础上,由此可以将"留守丈夫"群体类型学分为城市市场挤压型、故乡生计吸纳型与家庭发展周期型。强势面具下的"留守丈夫"受到故土情怀、子女教育、家庭养老的慰藉和羁绊,而长期夫妇分离极易引发婚姻破裂和亲子关系失衡。随着中国第三产业的发展,将会出现一股农村"留守丈夫"家庭的亚文化,而对当前中国农村留守问题的学术审视需要回归到"家庭"的整体性视野,从中寻找中国社会活力的微观基础。     

George R. Husband: Contributions to the Development of Accounting Thought

George R. Husband, accounting educator, was a leader in research, service and teaching. His former students and admirers endowed a chair, three scholarships and an annual lecture series in his memory nearly forty years after his death in 1958. This article highlights his lasting accomplishments by examining his research (e.g., as an opponent of the LIFO method of inventory valuation, an advocate of price-level accounting and major proponent of the proprietary theory of financial accounting, and as one of the most prolific authors in The Accounting Review ), service (e.g., as Vice President and President of the American Accounting Association) and teaching. We also discuss Husband's research in the context of other notable contemporary scholars and those whose works are consistent with Husband's thoughts.     

夫妻财产约定公证的完善

夫妻财产约定制度具有对内对外效力。立法对约定的对外效力的规定并不完整，在夫妻对债务约定上应注意对财产进行约定时应同时对债务进行约定及防止当事人借约定来逃避债务，公平性原则以及约定财产的静态性和动态性问题。应从建立夫妻财产约定申报登记制度和进一步完善不动产登记制度来探讨和完善夫妻财产约定公证法律制度等相关立法建议。     

《民法典》夫妻债务条款的不足与应对

《民法典》第1064条关于夫妻债务的条款源于《最高人民法院关于审理涉及夫妻债务纠纷案件适用法律有关问题的解释》,该条款原来只针对夫妻对外关系,上升为法律条文后同时适用于夫妻对内和对外关系,即“内外同一”模式。由于债权人不易了解夫妻内部情况,这种做法较易损害债权人利益,对此可以通过适当放宽债权人举证责任和强化法院职权探知予以应对。该条文从司法解释上升为法律条文时与第1089条的衔接不够顺畅,遗漏了夫妻中举债一方的举证责任,应予补充。在内容上,该条第1款和第2款都出现“共同意思表示”,鉴于该条款的法理基础是《最高人民法院关于适用〈中华人民共和国婚姻法〉若干问题的解释（一）》第17条,建议将第1款的“共同意思表示”解释为签订合同的民事法律行为,将第2款的“共同意思表示”解释为表见代理。此外,条文中的夫妻“共同生产经营”的含义具有不确定性,建议对其进行目的性扩张解释。