湖南省高职院校中外合作办学现状探讨

基于对湖南省高职院校中外合作办学现状的分析，湖南省高职院校中外合作办学项目还存在许多问题，针对这些问题提出了一些改进措施。     

高校中外合作办学成本分析存在的问题及对策探讨

近年来,中外合作办学已成为高校进行中外合作交流的重要方式,中外合作办学成本分析已经成为高校财务管理的重要组成部分。本文从中外合作办学成本分析的必要性入手,探讨了现阶段中外合作办学成本分析中存在的问题,并提出了完善成本分析的几点对策。旨在推进高校建立完善的中外合作办学成本分析体系,提高中外合作办学的财务管理水平,促进中外合作办学的可持续发展。     

试论中外合作高职会计专业实践性课程的开发

高等教育发展日趋国际化,中外合作办学方兴未艾。会计专业作为国内外人才需求较大的一门重要学科,中外合作办学的培养模式是否成功就显的尤为重要,而实践性教学是将会计理论知识与实践技能相结合,以提高学生动手操作能力的教学活动也越来越引起重视。本文围绕中外合作高职会计课程实践性教学问题,结合健雄学院的具体做法,分析了我院中外合作会计实践性教学课程的开发现状,提出了一些特色化的措施。     

试论中外合作高职会计专业实践性课程的开发

高等教育发展日趋国际化,中外合作办学方兴未艾.会计专业作为国内外人才需求较大的一门重要学科,中外合作办学的培养模式是否成功就显的尤为重要,而实践性教学是将会计理论知识与实践技能相结合,以提高学生动手操作能力的教学活动也越来越引起重视.本文围绕中外合作高职会计课程实践性教学问题,结合健雄学院的具体做法,分析了我院中外合作会计实践性教学课程的开发现状,提出了一些特色化的措施     

内蒙古财经大学中外合作办学模式分析

伴随着我国高等教育的不断发展,对高等教育的需求也不断扩大。中外合作办学是高等教育的一种重要模式,也是高等教育国际化发展的一个新的方向和趋势。通过国内外高等院校、办学机构以及教育集团的相互合作,引进和推广先进优质的高等教育资源,从而实现我国与世界各国共享高等教育资源。     

浅谈高校中外合作办学的商务英语教学

随着改革开放的继续推进,中外合作办学已经逐渐的被越来越多的人所接受。目前看来,中外合作办学已经成为我国教育国际合作与交流的重要形式之一。[1]这有利于我国引进国外的优质资源,加快我国教育改革的步伐,利用国外发达国家有益的教学和管理经验,为我国的经济建设有效的培养出各类人才。促进我国教育的国际交流与合作,是我国教育呈多样化和选择性的发展趋势。在此,笔者将主要对高校中外合作办学的商务英语教学方面提出一些看法。     

“新经管”背景下中外合作办学通识教育课程体系构建与优化

近年来,随着大数据信息技术的迅速发展和高等财经教育“新经管”战略目标的提出,中外合作办学已经成为高等财经教育国际化的主要形式,通识教育在中外合作办学的财经高校面临着挑战。“新经管”背景下中外合作办学的财经高校应对通识教育予以准确的定位,高等财经教育应探寻新的人才培养途径,通识教育课程体系构建是实现这一目标的重要环节,也是培养高素质国际化专业人才的重要抓手。目前,财经高校中外合作办学通识教育课程体系建设存在诸多弊端,课程目标定位、教学内容设置、课程规划和体系机制等方面亟待改革完善。对此,文章基于“新经管”战略目标,从现阶段中外合办财经高校通识教育课程发展的现状出发,按照国际化创新理念与财经高校教育理念相结合的原则,以期探索出契合财经高校中外合作办学通识教育课程体系的全新框架。     

高职中外合作办学会计专业课程体系的构建

如何在全球经济一体化的形势下,培养具有国际视野的会计专业人才就需要我们对中外合作办学中会计专业教学进行深层、系统的研究。课程体系的设置是中外合作办学的一个重要研究课题。本文通过阐述高职教育课程体系的特点,分析当前中外合作办学会计专业课程设置存在问题的基础上,针对出现问题,结合会计专业的特点,提出了课程体系的具体实施和构建方法。     

浅议中外合作会计师事务所的发展

中外合作会计师事务所模式的弊端中外合作会计师事务所是我国加入WTO之前,适应改革开放的需要,为引进世界注册会计师行业先进管理模式和审计技术而走的一条捷径。目前与“四大”合作设立的中外合作会计师事务所已经有相当的规模,在我国的会计服务市场中占有较大的比例,为改善我国投资环境和注册会计师行业的发展发挥了应有的作用。但是中外合作会计师事务所发展至今,也存在着严重的缺陷。1.中外合作形式的会计师事务所在世界其他国家少有存在,其不仅不符合国际惯例,也不符合我国《公司法》规范的公司组织形式。在我国改革开放初期,“合作…     

高职中外合作办学会计专业课程体系的构建

如何在全球经济一体化的形势下,培养具有国际视野的会计专业人才就需要我们对中外合作办学中会计专业教学进行深层、系统的研究.课程体系的设置是中外合作办学的一个重要研究课题.本文通过阐述高职教育课程体系的特点,分析当前中外合作办学会计专业课程设置存在问题的基础上,针对出现问题,结合会计专业的特点,提出了课程体系的具体实施和构建方法.     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.     

Commodity financialization and sector ETFs: Evidence from crude oil futures

We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.     

Dutch accounting in Japan 1609-1850: isolation or observation?

The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.