论会计人才教育与培养

自我国加入世界贸易组织(WTO)后,市场经济快速发展,在经济全球化的背景下,会计准则国际化趋同,会计作为金融领域的一个分支,在走向世界的过程中逐步蜕变。会计行业的改革、优化、发展是我国与国际接轨后的必经之路,以会计从业人员的教育与培养作为改革出发点,结合中国会计行业特点以及国际化需求,转变会计人才教育与培养的模式势在必行。目前,会计从业人员面临的现状和主要存在的问题是如何实现高质量会计人才的教育与培养。会计职业教育作为会计人才培养的重要环节,只有不断适应经济发展、不断改革优化,才能提高会计人才质量,才能更好地为经济发展服务。本文在查阅了国内外有关文献的基础上,结合中国现有会计体系和金融环境作出了相关分析。     

论会计人才教育与培养

自我国加入世界贸易组织（WTO）后，市场经济快速发展，在经济全球化的背景下，会计准则国际化趋同，会计作为金融领域的一个分支，在走向世界的过程中逐步蜕变。会计行业的改革、优化、发展是我国与国际接轨后的必经之路，以会计从业人员的教育与培养作为改革出发点，结合中国会计行业特点以及国际化需求，转变会计人才教育与培养的模式势在必行．目前。会计从业人员面临的现状和主要存在的问题是如何实现高质量会计人才的教育与培养.会计职业教育作为会计人才培养的重要环节，只有不断适应经济发展、不断改革优化，才能提高会计人才质量．才能更好地为经济发展服务．本文在查阅了国内外有关文献的基础上，结合中国现有会计体系和金融环境作出了相关分析。     

浅谈会计职业教育体系之重构

目前,我国会计职业教育还不是十分完善,没有形成一个完整的会计职业教育体系,致使会计人员综合素质得不到有效的提升,会计信息质量得不到保证。此外,很多人对会计职业教育的认识产生了一个误区,将会计职业教育与传统的会计教育混为一谈。笔者认为这不利于会计职业教育的发展,更不利于会计市场的国际一体化进程和满足会计信息服务对象的需求。本文从会计职业教育的现状分析入手,结合江汉油田在会计职业教育体系建设上的特点,对会计职业教育重新认识,提出会计职业教育体系的重构设想,培养应用型会计人才以适应当前经济形势的发展。     

会计职业教育在总体教学方法上的创新改革路径

我国社会经济持续发展,国际化以及现代化趋势凸显,对我国职业教育事业的发展具有重要影响。职业教育将技术人才的培育作为核心教学任务,为社会发展培育技术型人才。本文探索了当前会计职业教育中存在的问题,并提出会计教育在总体教学方法上的创新改革路径,以期为我国会计职业教育教学方法的革新提供参考。     

职教金融刍议

目前我国非常重视职业教育的发展,中央和地方政府出台了一系列的政策支持其发展。职业教育的发展面临着众多的困境,其中最难以解决的就是资金问题。没有足够的资金支持,职业院校难以培养合格的高素质技术人才。进一步将职业院校的融资上升为职教金融,可以获得金融和职教两个领域的关注。职教金融的研究将为职业教育的发展提供金融支持的理论依据。     

金融会计风险的防范及其对策研究

21世纪,中国金融会计改革与发展正处于关键时期。其改革的重点之一是增强金融会计风险意识,强化其风险防范的对策和措施。亚洲金融危机的深层教训,为金融会计风险防范提供了重要启示。全球金融市场的一体化,金融业务的不断创新和我国金融体系的不断完善,为加快金融会计改革的步伐提供了契机。在此形势下,研究金融会计风险与防范,对于金融会计信息系统提高金融风险防范能力,迎接新时期金融会计风险的全面挑战,确保金融事业的稳定发展,具有重要的意义。     

《金融会计》征稿启事

《金融会计》是由中国人民银行主管、中国金融会计学会主办的金融会计类专业期刊,自1993年创刊以来,致力于金融会计领域理论和实践前沿问题研究,得到了广大金融机构、作者和读者的关心和帮助,月发行量近10万册,成为广大金融会计工作者和研究人员重要的学习交流平台。2015年1月,《金融会计》进行了改版,改版后本刊将秉承"研究金融会计理论、探讨金融会计实务、培养金融会计人才、促进金融会计发展"的办刊宗旨,继续关注金融会计领域的最新发展趋势,为新形势下金融会计的改革与发展服     

《金融会计》改版启事

《金融会计》自1993年创刊以来,得到了广大金融机构和作者、读者的关心、帮助和支持,已成为广大金融会计工作者重要的学习交流平台。为适应经济、金融以及会计发展的新形势和新趋势,《金融会计》杂志于2015年1月起实行改版。改版后的《金融会计》将遵循"研究金融会计理论、探讨金融会计实务、培养金融会计人才、促进金融会计发展"的办刊宗旨,关注国际会计发展的最新趋势,关注金融会计改革与发展,关注金     

我国金融衍生工具发展中的会计理论与实务探讨探述

近年来在我国金融市场发展过程中,促使衍生金融工具的数量变得越来越多,对于我国金融市场也造成了非常大的影响.衍生金融工具的发生对于传统会计要素的定义、会计确认、会计计量以及会计披露工作也产生了比较大的影响,也就要求相关政府部门能够加强对金融衍生工具的管理跟监督力度,促进我国金融行业得到进一步的发展.本文主要就我国金融衍生工具发展过程中的会计理论跟实务进行了研究分析.     

金融会计风险与防范的跨世纪发展趋势

面向21世纪,中国金融会计改革与发展正处于跨世纪的关键时期.全球金融市场一体化进程,金融业务的不断创新和我国金融体系的不断完善,为加强金融会计跨世纪改革的步伐提供了契机.研究金融会计风险与防范的跨世纪发展趋势,对提高金融会计信息系统在防范金融风险中的地位和作用,以新的姿态迎接新时期金融会计风险的全面挑战,确保金融事业的稳定发展,无疑具有重要的意义.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.