国际一流金融软件测试中心的内涵和标准

在我国金融业数据大集中背景下。如何适应企业转型需要．建设国际一流的数据中心、软件开发中心和测试中心已成为金融业的一个重要课题。目前,在软件测试领域,国内外还没有独立的认证机构和相应的标准体系。多数企业通常将软件测试和软件开发捆绑认证．     

Recurrent PSA after prostatectomy for prostate cancer: implications of PSA doubling time

After radical prostatectomy for prostate cancer, men frequently develop detectable levels of prostate specific antigen (PSA). A slow rate of increase, as characterized by the PSA doubling time (PSADT) is the principal marker for a favorable prognosis. Data and results presented in 2 recent clinical articles studying cohorts of men with clinical stage T1/T2 prostate cancer are reviewed and used to develop mortality analyses. Life-table analysis shows a mortality ratio of 257% at 5 years for Gleason score < 8, PSA recurrence > 2 years after surgery for clinical stage T1/T2 disease, and PSA doubling time (PSADT) > 10 months. Markov modeling using transition probabilities derived from the clinical articles to develop a life table analysis yields a mortality ratio of 145% at 10 years for similar patients.     

信用评级标准的要点及国内外相关比较

2003年以来，在中央加快建立社会信用体系的政策指导下，信用评级业得到了政府的高度重视。中国人民银行设立了征信管理局，陆续出台了有关信用评级的政策规章？中国人民银行日前发布了金融行业标准《信贷市场和银行间债券市场信用评级规范》（JR／T0030—2006），包括信用评级主体规范、信用评级业务规范、信用评级业务管理规范等三方面的内容。这是继2006年3月国内第一部规范评级机构业务行为的部门规章《中国人民银行信用评级管理指导意见》（银发[2006]95号，以下简称“指导意见”）后又一管理信用评级业的重要件，是对“指导意见”的深化和细化，必将对中国信用评级业的规范发展起到里程碑意义的作用。[第一段]     

Agenda formation and accounting standards setting: lessons from the standards setters

There are many studies on lobbying of accounting standards, but the technical agenda of regulators is taken as ‘given’ and why a particular topic was admitted to the agenda is not investigated. Agenda formation is important as control of the agenda determines which topics get regulated and the form of the regulatory response. A few studies have explored agenda formation across regulatory institutions but are largely silent on the role of individual decision makers and technical staff. However, the standards setters have sought to explain their agenda processes. This paper reviews statements by the members of accounting standards setting agencies about their experiences of agenda formation. It identifies insights gained from standard setters and makes some suggestions for future research.     

法规遵从与标准

当企业已经具备了法规遵从的意识，并组建了相关的管理和执行人员团队，做好了前期准备，正式进入法规遵从的实现阶段时，如何启动与简化处理程序，是企业必须着重考虑的问题。在此过程中，利用一些业界认可已经成型的标准，成为企业实现法规遵从的重要手段之一。在这其中，有几个重要的标准值得企业注意：COBIT（信息及相关技术的控制目标）、ITIL（IT基础架构库）和ISO17799。下面我们先来了解一下这些标准的基本内容。     

日本审计准则

审计基本准则 一、一般准则 一、应由具备适当的专业能力和实务经验且独立于被审计企业的注册会计师对企业报出的会计报表进行审计.     

创新审计准则体系维护社会公众利益

依据科学、严谨的审计准则,对财务信息进行审计鉴证,保障经济活动有序运行,是政府、公众和市场对注册会计师行业的期待,是注册会计师职业的职责,也赋予审计准则建设者艰巨的使命.过去十多年来,在财政部指导下,中国注册会计师协会一直致力于审计准则的建设工作,陆续制定实施了一系列审计准则,这对于提升注册会计师的执业质量,促进注册会计师行业的专业化发展,以及服务于市场经济建设,都起到了积极作用.审计准则作为衡量与保障注册会计师执业质量的权威标准,已得到社会各界的广泛认同.     

中国企业会计准则建设的可贵实践和崭新突破

经过多年的艰苦努力和不懈奋斗,今天,中国企业会计准则体系终于发布了。中国企业会计准则建设,是与我国改革开放的历史进程和建立并完善社会主义市场经济体制的时代要求相伴相随、相互促进的。在十多年的建设实践中,我们始终不渝地遵循下列指导原则,确保企业会计准则具有科学性、前瞻性和可操作性:———中国企业会计准则建设,必须为促进我国经济社会发展服务。会计准则作为市场经济“游戏规则”的重要组成部分,为更好地发挥市场在资源配置中的基础性作用提供技术支持和信息保障。完善社会主义市场经济体制,需要健全会计准则体系;同时,只有…     

深入宣传贯彻会计审计准则 完善社会主义市场经济体制

2月15日,财政部在京举行会计审计准则体系发布会,发布了39项企业会计准则和48项注册会计师审计准则。发布会由财政部副部长王军主持,财政部部长金人庆、财政部副部长、会计准则委员会主席楼继伟、中国注册会计师协会会长刘仲藜出席会议并发表讲话,有关方面代表及国际会计准则委员会主席戴维·泰迪、国际会计师联合会主席格雷厄姆·沃德参加了会议并发言。现摘编有关领导的讲话,供大家学习、研究时参考。     

Professional standards in futures work

The question of professional standards in the futures arena is a major, but unresolved issue. The paper begins with aspects of a rationale. It then seeks to briefly define Futures Studies (FS) and to answer two questions: what is a futurist, and how can one become a futurist? It summarises various proposals for establishing standards including Bell's for a code of ethics. A number of questions about professional capabilities and behaviour are posed and some provisional answers are given. Several implications are derived for the World Futures Studies Federation as a ‘peak body’. The paper concludes that for FS to fulfil its potential it must pursue quality in every area.     

Disclosure standards for vertical contracts

In this article, we investigate the welfare consequences of disclosure of vertical contracts. When much of retail competition is among products provided by a dominant supplier, disclosure provides a means through which the supplier can use its prices to coordinate the retail behavior of its wholesale customers. From the retail consumers' perspective, such coordination is unwanted, leading them to favor opacity of contracts. When retail competition is across brands made by different suppliers, disclosure becomes a conduit through which suppliers compete indirectly via their retail surrogates. Consumers welcome the increased competition accompanying such disclosures. In short, the efficacy of disclosure standards depends critically on the suppliers’ market reach and the relative intensity of intrabrand versus interbrand retail competition.     

Professional judgment and accounting standards

This essay explores relationships between accounting standards and people's inferences and judgments. Acknowledging that Demski's impossibility theorem implies that the standards will be “social-preference incomplete”, the paper shows that they are also “decision-procedure incomplete” on three levels. These levels correspond to three kinds of professional judgment: semantic, pragmatic and institutional. The investigation facilitates understanding of (1) how accountants exercise judgment and deduction in applying incomplete standards; (2) how financial statement readers use the incomplete standards to draw deductive inferences from financial reports which are based on accountants' judgments; (3) the special kinds of judgment required of standard setters; and (4) the meaning and extent of professional liability, given the relationships identified between accounting standards, inferences and judgments.     

解读套期保值会计准则

2006年2月15日,财政部印发了38项企业具体会计准则.相对于其他37项具体会计准则,第24号准则<套期保值>显得非常陌生.探究其原因,一方面是过去国内套期保值业务并不常见,另一方面则与会计实务界普遍缺乏金融知识有关,加之学术界中金融与会计的融合程度还不高,使得目前很难找到可供参考的、系统介绍套期保值会计理论的中文资料.     

中国会计审计准则建设的历史丰碑——中国会计审计准则体系发布会上的发言摘要

在中国会计审计准则体系发布会上,审计署副审计长董大胜、国资委副主任李伟、证监会纪委书记李小雪、中国银行副行长周载群、中瑞华恒信会计师事务所总经理顾仁荣、国际会计准则理事会主席戴维·泰迪、国际会计师联合会主席格雷厄姆·沃德结合自身的工作领域,畅谈了中国会计审计准则发布的重大意义和对行业发展的促进、规范作用,并对中国会计审计准则制定机构与国际会计组织的积极合作给予高度评价。现将代表的发言摘编如下,以飨读者。     

Compliance with flexible accounting standards

We examine to what extent firms adhere to the stated intent of noncompulsory accounting standards when reporting for intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20-50% intercorporate investment is accounted for by the equity method rather than the cost method, if the investment is long-term, of strategic importance, and involves significant influence. Even so, we find that the actual use of the equity method is independent of the duration of the investment period, the fraction of equity held, its recent growth, and the investor's voting power. This lack of compliance suggests that one cannot use the observed choice between the cost method and the equity method to infer the underlying characteristics of the investment as specified by the accounting standard. Flexible GAAP may therefore not induce firms to disclose the information that the GAAP were designed to produce.     

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.     

针式打印机的四大标准

近年来,喷墨打印机和激光打印机迅速发展,而打印机产品线中“资格”最老的针式打印机渐渐淡出了用户的视野。实际上,由于工作原理的特殊性,目前只有针式打印机才能够进行多层的票据复写打印;加上“金税”、“金卡”、“医保”等相关工程的开展,越来越多的商业企业以及金融行业等客户都需要票据打印。也正因如此,针式打印机在金融、税务、电信、商务等行业占据了很大的市场份额。可以说,针式打印机在成熟的过程中不断找到了新的增长点,并不断在推动市场。2003年以来,各知名打印机厂商新品迭出,推出各自的金融报表打印方案、柜台打印方案、票…