上市公司财务报表附注披露存在的问题、原因及改进

本文首先从我国会计环境的实际出发,指出应对上市公司财务报表附注披露进行适度管制,在此基础上结合实例重点分析了我国上市公司财务报表附注披露存在的问题及成因。由于政出多门等原因,我国上市公司财务报表附注披露信息过载与披露不充分问题并存。     

论附加价值会计

建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。     

Does the “management approach” contribute to segment reporting transparency?

Segment reporting creates an opportunity for companies to add value to the information they disseminate about their industry and geographic operations. This article examines the “management approach” to segment reporting from a user perspective that should be of great interest to corporate financial executives. The management approach to segment reporting requires companies to report segment financial information consistent with the way they manage their businesses. We conclude that, despite more segment data being reported, the potential of the new management approach to significantly benefit users is compromised by uneven compliance among reporting companies. The complicity of external auditors in compliance shortcomings should concern all stakeholders in the financial reporting process. Noting two high-profile examples of accounting fraud, we comment on how the management approach sheds light on Enron's operations, while WorldCom concealed important segment information due to probable auditor malfeasance.     

企业财务分析中应该注意的几个问题

本文针对传统的财务分析无法满足不同信息需求者的情况，结合实际提出了应当注意的几个方面。     

论附加价值会计

建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。     

The compatibility of multicurrency accounting with functional currency accounting

In today's high-tech and global economy, this study introduces multicurrency accounting as an effective tool to manage resources and compares its reporting capabilities with current generally accepted accounting principles. Further, it proposes a means to integrate multicurrency accounting into internal reporting and external reporting as supplemental disclosures. Multicurrency accounting has the merit of reflecting the true exposure position of each hard currency, in addition to the dollar-based consolidated financial statement. It lends itself readily to mark-to-market accounting; its application for external reporting is foreseeable in the near future.     

企业生命周期的现金流量分析

在企业生命周期的不同阶段,企业的财务状况和经营成果是不同的,对现金流量的影响也不同。本文在论述现金流量表目的与作用的基础上,分析企业生命周期不同阶段所表现的经营特征,探讨企业生命周期不同阶段现金流量的具体表现,从而有助于报表使用者作出正确的决策。     

财务报表保险制度的启示及制度协同探析

解决审计独立性,美国纽约大学教授罗恩提出了财务报表保险制度。本文首先阐述了财务报表保险制度的理论基础,其次总结了该制度已有的研究成果给我国带来的启示,最后本文认为要更好地理解和实施该制度,必须加强各相关法律法规、保险市场和证券市场等的制度配套和协同,并就此提出了若干举措。     

基于分类回归树算法的上市公司会计信息失真识别研究

利用26个财务变量建立分类回归树模型对会计信息失真进行识别研究,结果表明所建模型对会计信息失真企业的正确识别率达到80%以上,能将第二类错误率控制在20%以下.实证还发现留存收益在总资产中的比率小于2%的公司很容易出现会计信息失真,最后作者利用8年数据对该结果进行检验,表明其识别能力非常出色.     

清算会计要素与报告问题研究

清算会计是企业处于非持续经营状态的一种特殊会计程序.它与持续经营状态下的会计程序在目标、假设、核算原则、计价基础、信息披露等方面存在较大差异.本文以清算会计要素及其确认、计量、报告为主要研究内容,初步确立了清算会计要素及其体系结构,界定了清算资产、清算债务等清算会计基本要素的含义与内容,设计了清算会计报表体系与信息构成.