会计职业判断绩效、影响因素及其校正

本文在借鉴已有会计职业判断和绩效研究成果的基础上，对会计职业判断绩效及其影响因素进行了比较深入的探讨。本文认为，会计职业判断绩效是判断结果与一定的标准相符的程度，它是会计人员、经济业务事项和会计环境的函数。现实生活中，正是由于职业判断本身的主观性和不确定性，致使职业判断成为上市公司盈余管理的重要手段。因此当前我国会计监管的重要任务之一就是要从会计人员、制度规范、中介机构和监管层等几个层面上对滥用会计职业判断，特别是在企业没有完成考核指标或为达到某种目的时，蓄意调整相关指标，提供虚假财务报告的行为进行综合治理，以“校正”会计职业判断绩效，提高会计信息的真实性和有用性。     

从盈余管理角度论会计准则的完善

近年来,国内资本市场的盈余管理引起了越来越多的关注。过度的盈余管理影响了市场资源的优化配置,损害了投资者的利益。文章分析了现行会计准则对盈余管理的影响,进而提出了规范盈余管理、完善会计准则的建议。     

论高校内部会计控制

改革开放以来,我国经济迅速发展,各行业管理水平不断提高,相应地开始对内部控制提出要求。我国高校内部会计控制是与企业内部控制同步发展起来的,虽然起步比较晚,但其在推动高等教育发展,促进教育体制改革方面起了非常重要的作用。目前,我国的高等教育模式正从由政府直接管理向由政府宏观管理、学校面向社会自主办学过渡,这种模式转变所引起的高校财务管理环境变化,使高校内部控制的地位和作用越来越重要。故本文从高校内部会计控制的发展,重要性及加强措施方面对其进行了新的论述。     

市场竞争程度、评价指标与公司业绩

本文通过对158家中国企业的问卷调查,研究了市场竞争程度对企业内部管理中评价指标采用程度的影响,以及企业内部管理中评价指标采用程度与公司业绩的关系,对我国企业采用评价指标提出了很有意义的启示。研究发现,市场竞争程度与企业对财务指标的采用程度相关,而与对非财务指标的采用程度不相关。但是有趣的是,增加财务指标的采用并不能带来公司业绩的增长,而增加非财务指标的采用才能带来公司业绩的增长。特别是,越是在竞争激烈的情况下,增加财务指标的采用,会带来较差的业绩后果。     

商业银行会计结算操作风险防范的研究

防范商业银行会计结算操作风险是加强商业银行内部控制的关键环节.本文在归纳总结我国商业银行会计结算操作风险表现形式的基础上,分析了商业银行会计结算操作风险产生的原因,并提出了防范商业银行会计结算操作风险的相关措施.     

债务重组会计准则变更的经济后果

本文对2001年债务重组会计准则变更的经济后果进行了研究,实证分析了1999年和2001年债务重组会计准则下重组公司盈余管理行为和重组后公司长期业绩的差异。研究结果发现,2001年债务重组会计准则减少了重组公司利用重组收益以达到扭亏为盈、股权再融资和撤销ST的动机;同时,2001年债务重组会计准则下重组公司重组后的长期业绩比1999年债务重组会计准则下要好。研究结果表明,2001年债务重组会计准则的变更抑制了公司运用债务重组收益进行盈余管理的动机,从而使得重组公司的长期业绩更好。本文的研究结论可以为我国会计准则的制定和投资者的投资决策提供重要依据。     

The effects of ethnic culture and organizational culture on judgments of accountants

This study extends prior cross-cultural research by examining the effects of ethnic culture and organizational culture (Big 4 and non-Big 4 accounting firm affiliations) on the judgments of accountants in Fiji. The study also examines how interaction between ethnic culture and organizational culture influences the judgments of accountants. It examines the extent and the cause of differences between the judgments of Ethnic Fijian and Indo-Fijian accountants when interpreting and applying selected International Financial Reporting Standards (IFRSs). Consistent with their ethnic cultural values, the results show that Indo-Fijian accountants are generally more conservative in their judgments than their Ethnic Fijian counterparts. This study provides empirical evidence to support the view that both ethnic culture and organizational culture have a significant effect on the manner in which accountants within a country interpret uncertainty expressions contained in the IFRSs. The results also show that organizational culture has a greater effect on the judgments of accountants than ethnic culture. The results of this study provide important insights into the factors affecting the judgments of accountants within a country and raise interesting theoretical issues.     

高校内部会计控制关键点及防控措施

根据《行政事业单位内部控制规范（试行）》,重新梳理高校各类会计业务流程,提出高校内部会计控制关键点的定义和确认原则,明确高校内部会计控制关键点及二级关键控制点。在此基础上,结合高校财务工作实际,阐述高校内部会计控制关键点的控制方法和具体防控措施。     

Sustainability accounting—a brief history and conceptual framework

Research linking accounting to the emerging concept of sustainability surfaced in the early 1990s and has received continuing attention in academic and professional accounting literature. This paper tracks this brief history through to the release of the Sustainability Reporting Guidelines at the World Summit on Sustainable Development in August 2002, consolidating the various approaches into a sustainability accounting framework. The result is a comprehensive reporting model that presents an enormous challenge to business organisations, requiring a significant commitment of resources to achieve widespread implementation. Failure to meet this challenge enables business organisations to continue to avoid accountability for their continuing unsustainability. The paper concludes with a personal view as to how implementation of the sustainability accounting framework could proceed.     

会计信息可比性与高管薪酬契约有效性

会计信息在高管激励契约中的作用历来是理论与实务中关注的重要问题。本文以2006～2016年我国上市公司为对象,研究会计信息可比性与高管薪酬契约有效性之间的关系,结果发现,会计信息可比性与公司高管薪酬-业绩敏感度之间存在显著正相关关系。与国有企业相比,会计信息可比性对薪酬契约有效性的影响在非国有企业中更为显著。进一步分析发现,会计信息可比性与高管薪酬-业绩敏感度之间的正相关关系在信息复杂程度较高、内部控制质量较差、外部监督较弱的企业中更为显著。总体而言,本文的研究结果表明会计信息可比性特征对薪酬契约有效性具有重要影响。     

The role of affect and tolerance of ambiguity in ethical decision making

This research note extends the research on ethical decision making in accounting by examining the effect of two variables, affect and tolerance of ambiguity, on ethics-related decisions made in two contexts: both personal and organizational settings. I conduct an experimental study among undergraduate accounting students and find that tolerance of ambiguity significantly influences ethical decisions in both personal and organizational settings. The results also reveal a significant interactive effect between negative affect and tolerance of ambiguity.     

Accounting “Boot Camp”

This study examines the effectiveness of a program designed to set appropriate student expectations and motivate students to put forth the necessary effort to succeed in intermediate accounting and other upper-division accounting courses. At a mid-sized public university in the Western US many students enrolled in Intermediate Accounting I (their first upper-division course) struggle with the rigor and academic demands of this course, resulting in failure rates of 30–45%. In many cases, students new to upper-division courses appear to lack a commitment to, or awareness of, the effort needed for success in the accounting program. The faculty implemented an accounting “Boot Camp” to prepare new accounting majors for the expectations of the program. This paper details the implementation of the Boot Camp and reviews its effectiveness by comparing the performance of attendees with the performance of non-attendees. After controlling for other contributing factors, the evidence suggests that attendees outperform their non-attending peers in Intermediate Accounting I. This relatively low-cost intervention should be attractive to faculty concerned about the common problem of students failing and then retaking intermediate accounting.     

武警部队会计的发展过程与展望

武警部队会计作为一种特殊会计种类,其产生发展与国家经济和社会全面发展密切相关。通过回顾26年来武警部队会计的发展过程,分析其前进的推动力量,可以为持续进行武警部队会计改革提供利器。武警会计制度、武警会计机构和会计人员、武警会计信息化、武警会计理论构成了武警会计的整体框架,这正是所要分析的对象。     

Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century

This article analyses the use of the concepts of cost and profit in Chinese agricultural treatises. Special attention is given to the agricultural works Shengshi Nongshu and Pu Nongshu in the seventeenth century. The analysis shows how Chinese people applied the concepts of cost and profit to agricultural production. This paper also analyses the reasons for the lack of further progress of Chinese accounting in the eighteenth and nineteenth centuries. It concludes that Chinese accounting reached its peak in the Ming and Qing dynasties under a feudal framework and that accounting development has been strongly associated and constrained by its social environment, including political and cultural constraints.