浅析会计目标不等于会计报告目标

会计工作应该既包括核算工作也包括会计管理工作.会计核算工作可以为会计管理工作提供信息,使会计人员做出更合理的预测,决策;会计管理工作可以协助企业制定更合理的制度,使会计核算工作提供的信息更真实、有效.     

会计报告与会计环境有关问题的探讨

会计报告作为提供财务信息的重要工具,如何面对变化的环境,更好地发挥其职能作用是需要我们不断研究的一个课题。本文从会计报告的目的、环境发展对会计报告的要求、会计报告的演变、现有会计报告尚存在的问题和改进的措施等方面对会计报告与会计环境有关问题作了探讨。     

管理会计报告与财务会计报告的特征比较

管理会计报告和财务会计报告是公司两大主要会计报表模式,如何认识其各自特征具有重要意义。本文着重区分两大会计报告的特征侧重点不同、控制范围不同、内容不同、形式不同。     

三维一体管理会计报告体系构建

当前企业正处于转型关键时期,内外部环境正在倒逼企业构建更为有效的财务模式,这对企业财务管控提出了更高的要求,企业必须在经营管理中日益重视管理会计的应用。本文从管理会计角色和功能入手,探索三维一体管理会计报告体系,对加强企业管理会计实践应用、提升企业内部管理水平具有重要意义。     

论会计误差

在前文①中,我们提出了会计披露误差的概念,但文章没有对会计误差的内涵、特征及其衡量等进行分析,本文拟对这些基本问题进行探讨.     

“低碳经济”控制中的会计报告制度与碳税制度建立问题

本文就“低碳经济”控制问题,从理论、制度、政策的层面,层层递进展开分析。在理论层面,分析碳排放问题上“政府失灵”和“市场失灵”的形成原因,讨论从制度设计上解决问题的可能性;在制度层面,讨论如何建立和完善碳会计报告制度来为减排政策提供依据,分析实现碳排放报告与传统财务报告的有效结合,为“减排”政策的落实提供支持;在政策层面,分析了碳会计与碳税政策的关系,研究如何通过碳会计帮助确定碳税的四个税制要素。     

“低碳经济”控制中的会计报告制度与碳税制度建立问题

本文就低碳经济控制问题,从理论、制度、政策的层面,层层递进展开分析。在理论层面,分析碳排放问题上政府失灵和市场失灵的形成原因,讨论从制度设计上解决问题的可能性;在制度层面,讨论如何建立和完善碳会计报告制度来为减排政策提供依据,分析实现碳排放报告与传统财务报告的有效结合,为减排政策的落实提供支持;在政策层面,分析了碳会计与碳税政策的关系,研究如何通过碳会计帮助确定碳税的四个税制要素。     

会计相关性与会计报告变革

为保证会计信息的决策有用性,会计相关性与可靠性缺一不可。现实中会计虚假引发的会计可靠性危机并不是会计本身能完全解决的问题,而会计相关性则是会计应该解决且必须解决的问题。会计相关性要求:会计报告应包括对外报告(财务报告)和对内报告(内部报告);财务报告需要改进;内部报告需要创新。本文对财务报告的改进与内部报告体系创新进行了探讨,着重探讨内部报告四大系统——资本经营报告系统、资产经营报告系统、商品经营报告系统和生产经营报告系统的建立。     

会计计量的含义与属性

会计计量是会计系统的重要环节，会计计量问题的研究则属于基本会计理论问题研究。应该说，世界会计学界在基本会计理论研究方面已取得重大成果，然而，这并不意味着会计基本理论已经尽善尽美，加强会计基本理论的研究，仍然是会计学界的一大任务。本拟就会计计量的含义与属性进行探讨，以供参考。     

绿色会计的计量与报告研究

本文就绿色会计将自然资源和环境状况纳入会计核算的有关问题进行探讨，重点讨论了绿色会计的对象 及计量、反映、报表披露等问题。文章认为，绿色会计是现代社会全球经济可持续发展需要的必然产物，是环 境经济学与会升学相互交叉渗透而形成的一门全新的生态会计科学。绿色会计作为会计界对可持续发展的一个 贡献，在近几年已成为会计学的热门话题。     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

Accounting for government grants: Standard-setting and accounting choice

This paper provides evidence on several matters relating to accounting for government grants under International Financial Reporting Standards (IFRS). Focusing on grants related to assets, we trace the development of International Accounting Standard (IAS) 20, outline some of the problems of current accounting practice, and suggest why these have not been addressed by the standard-setter. Then, by hand-collecting data relating to 559 firms from 15 countries, we empirically analyze several issues. We show that asset grants are economically important for some firms and that the frequency of grants is significantly different across the countries. For the non-financial firms in our sample, we identify the grant-related accounting policy choice: a firm can either show the grant as deferred income or net it against the asset. The options are roughly equally popular overall but the firm’s country of domicile is strongly associated with the choice. Further, as a key element of disclosure quality for this topic, we investigate whether or not the balance sheet-related numbers relating to grants are disclosed, finding that many firms do not disclose them. Disclosure quality is better for firms which use the ‘deferred income’ option, and it is also better in countries where a higher proportion of firms has received government grants. International differences and poor disclosure are detrimental to international comparisons, so we conclude that the policy choice should be removed from the accounting standard.     

Accounting measures and international pricing models: Justifying accounting homogeneity

We study the importance of homogeneous accounting data when testing international versions of asset pricing models. Specifically, we focus on a pricing model commonly used by practitioners – the Fama–French three-factor model – which uses accounting information and has traditionally performed poorly at the cross-country level. We show that international versions of the model perform significantly better if the accounting information is homogeneous across firms. We apply the model to a set of firms that follow common accounting standards – the IAS/IFRS – and also to firms that have issued ADRs in the US – and therefore must report following both US GAAP and their own domestic standards. In both cases our results show that the accounting dimension is relevant: the use of homogeneous accounting measures allows for much higher goodness-of-fit of international versions of the three-factor model, at levels similar to those of domestic versions and superior to those of non-homogeneous versions. This suggests that further accounting homogeneity could lead to more accurate pricing and valuation of international assets and to an improvement of the efficiency of international fund allocation.     

Interaction between tax and accounting practice: Accounting for stock-in-trade

This paper studies the issue of interaction between tax and accounting practice through an examination of the process followed by the Institute of Chartered Accountants in England and Wales (ICAEW) when formulating Recommendation on Accounting Principles (RoAP) No. 22 as a replacement for RoAP No. 10. We show that the ICAEW had a clear intention of persuading the Board of Inland Revenue of the legitimacy of replacement cost as a basis of stock valuation, and that the preparation and publication of RoAP 22 succeeded, to a significant extent, in achieving that outcome. We also reveal that RoAP 22 appears to have affected the way in which some companies valued their stock and how their bases of stock valuation were disclosed in corporate published accounts.     

建行会计档案管理及会计稽核系统

中国 建 设 银 行 会计 档 案 管 理 及会 计 稽 核 系统 是 依托 于 业务 处 理 系 统 的一 个 外 围 系 统 , 是 为 满 足 建 行 会计 业 务需 求 而 精 心 设计 和 开 发 的 新 一 代 事 后 监 督 及 电子 档 案管 理 系 统 。 该系 统 充 分 运 用 先 进 的 计 算 机 技 术     

Accounting on the frontline: cost accounting,military efficiency and the South African War

The South African War (1899–1902) exposed significant defects in the administration of the British army which precipitated several parliamentary inquiries. The findings of these inquiries convinced the British Government that army administrators, but especially those responsible for supplying the army, had given insufficient attention to the military benefits which might be obtained from the methods and experience of business. The absence of cost accounting systems throughout the War Office and on the field of battle, resulting in problems for financial management and military efficiency, was given particular prominence by the War Office (Reconstitution) Committee (Esher Committee) and the Royal Commission on War Stores in South Africa. The paper broadens the compass of the debate about the evolution of cost accounting in the latter decades of the 19th and early 20th centuries by demonstrating how the advantages of cost accounting were clearly established and accepted by many senior civilian military administrators and politicians as a result of British experience during the South African War.     

Accounting elites and accounting theory: A reply to Paul Montagna

In response to Paul Montagna's review, the author draws attention to a central claim of Accounting Regulation and Elite Structures: that despite vigorous efforts it is not possible to identify separate schools of accounting thought in Sweden. Instead, what one finds are common bases of reasoning in appeals to “practice”. Consumer-oriented and producer-oriented appeals are identified. It is argued that empirical research is not governed by a Grand Theory. Norms of accounting practice are argued to develop out of the interplay between individuals arguing from points of view they consider to be right. In communicative interaction between individuals representing diverse interests, there is a high likelihood that communication will be distorted. In such situations appeals to the “practicality” of a proposed solution are likely to be successfully made.     

中国会计改革30年——经济和会计互动的中国路径

本文从会计和经济互动的视角总结了过去30年中国的会计改革和实践。从30年的实践过程看,一方面经济发展为会计发展提出了要求,提供了机遇;另一方面,会计的发展也有效地推动了经济改革开放的进程,而且这一过程具有深厚的中国特色。     

Accounting narratives and the narrative turn in accounting research: Issues,theory, methodology,methods and a research framework

This plenary address paper traces the development of accounting narratives in external reporting practice and research, focussing on corporate-sourced financial communications to shareholders and analysts. It is written from the personal perspective of a researcher who began in the positivist tradition of disclosure research and is increasingly engaging with the more interpretive/critical tradition of socially-constructed narratives. Whereas early accounting narratives research existed at the margins, modern content-analytic work on disclosures rose to a position of prominence, alongside the rise of non-financial information in the practice domain. In recent years, large-scale linguistic studies have entered the mainstream positivist North American literature, supported by computerised natural language processing. Outside this community, accounting research has witnessed a ‘narrative turn’, similar to many other social science disciplines, marking a shift away from realism and positivism. This paper argues for the importance of both lines of research. Participants' actions in relation to accounting narratives may be understood in terms of, inter alia, both economic explanations based on utility maximisation and behavioural explanations based on psychology and the embeddedness of narrative in social practice. In terms of methodology and methods, the weakening of the deep-surface divide is exemplified by the common combination of corpus linguistics approaches with (critical) discourse analysis in other disciplines. Based on a discussion of key issues, theory, methodology and methods, a framework for thinking about research in accounting narratives is offered. The challenge is to better understand the role of narratives in the increasingly rich, complex information environment of external reporting.