从MPAcc到CFO

MPAcc(Master of Professional Accounting),即会计硕士专业学位,是经教育部、国务院学位办批准设立的一种专业学位,旨在培养面向会计职业的应用型高层次会计人才.与会计学学术性学位相比,MPAcc更侧重实际能力和管理能力的培养.     

天津财经大学2007年会计硕士（MPAcc）招生简章

一、项目简介会计硕士专业学位(Master of Professional Accounting,简称MPAcc),是面向有一定工作经验的会计相关人员的在职教育。MPAcc侧重于实务,关注实际工作中的问题,基于实际工作岗位的现实需要、以职业训练为主要目的,注重培养具有良好职业道德,系统掌握现代会计学、审计学、财务管理以及相关领域的知识和技能,熟悉国际会计准则,熟悉市场经济规律的高层次、高素质、全方位的管理型、领导型人才。     

会计专业硕士学位(MPAcc)教育:现状分析、模式选择及政策建议

<正>近几年来,会计专业硕士学位(MPAcc)教育在我国取得了迅速发展,但同时也存在一定的问题。本文首先阐述了美国会计专业硕士学位(MPAcc)教育现状,然后分析了我国会计专业硕士学位教育存在的问题,在此基础上,提出我国会计硕士专业学位教育的培养模式。最后提出更好地发展我国会计硕士专业学位的政策建议。     

期待长大——回眸MPAcc

2004年7月10日，上海国家会计学院和香港中文大学联合培养的中国内地首批专业会计硕士（EMPAcc）在上海国家会计学院毕业。同月，国务院学位办和教育部批准的首届MPAcc（专业会计硕士学位）开始报名，这不仅仅是一个巧合。     

开展会计硕士(MPAcc)教育质量认证的研究

会计人才是我国人才队伍的重要组成部分,是维护市场经济秩序、推动经济发展的重要力量。本文从我国会计人才总体发展目标和会计人才职业能力要求着手,探讨了我国会计人才发展现状及与发展目标间的差距,分析了我国会计硕士(MPAcc)的发展现状及与国外的差距,提出发展会计人才教育、推行MPAcc教育质量认证是促进我国会计人才发展、保障会计人才培养、落实我国会计人才发展战略的重要举措。     

天津财经大学2005年会计硕士（MPAcc）专业学位招生简章

天津财经大学是我国最早建立的五所财经大学之一，1979年会计专业开始招收硕士研究生，1986年开始招收博士研究生，是全国最早的会计博士、硕士学位授予单位之一。2004年成为全国首批21所获得批准的会计硕士（MPAcc）专业学位教育试点单位之一。     

发挥行业协会作用推动注册会计师行业学位教育

根据中注协发布的《关于加强行业人才工作的指导意见》,在今后的5到10年里,要建立并加强与开办会计硕士专业学位(MPAcc)和高级工商管理硕士专业学位(EMBA)的院校的合作,开办CPA行业MPAcc和EMBA在职学位教育班,作为培养行业高层次、国际化专业人才和管理人才的新途径。所谓新途径的“新”,是相对依托三家国家会计学院的三级培训体系和依托开设注册会计师专业方向的22所院校的后备人才队伍培养体系来说的。本文拟对注册会计师行业学位教育问题提出一些个人的认识。行业协会应发挥一种桥梁和纽带作用开办CPA方向的MPAcc班是成功办好M…     

学员:职业规划的重要一步

会计硕士专业学位（MPAcc）项目开展至今已招生两届，目前在校生近四千人。作为第一批“吃螃蟹”的人，我们很想知道他们对这一项目的感受。他们为什么选择MPAcc？通过学习，他们有哪些收获？他们的职业素养、专业能力有哪些提升？他们还有哪些不满足？学生们在选择学校时有着怎样的考虑和取舍？     

“企业伦理与会计职业道德”专题研讨会综述

中国会计学会会计教育专业委员会和全国会计硕士专业学位教育指导委员会秘书处主办、厦门国家会计学院承办的"企业伦理与会计职业道德"专题研讨会于2005年6月11日在厦门国家会计学院召开.会议旨在继续推动"企业伦理与会计职业道德"的研究,促进MPAcc职业道德教育.     

潜心学术,静心育人——记暨南大学管理学院宋献中教授

宋献中,1983年在湖南财经学院(现湖南大学)获得学士学位,1988年在西南财经大学获得经济学(会计学)硕士学位,1999年在西南财经大学获得经济学(财务学)博士学位。现任暨南大学党委常委、副校长,并兼任中国会计学会理事财政部会计准则咨询专家组成员、全国会计专业硕士(MPAcc)教育指导委员会委员、广东省财务管理学会会长、广州市会计师公会副会长、广州市审计学会副会长等职。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.