期望差距－－注册会计师被诉论困扰的最可能答案

笔者认为,期望差距成为注册会计师被诉讼困扰的最可能答案,只有改变注册会计师的法律环境,才能消除期望差距,保护注册会计师避免法律诉论。     

浅谈审计期望差距

由于诉讼爆炸的出现,人们逐渐关注审计期望差距。本文探讨了审计期望差距的涵义、构成要素以及产生的原因,并提出了加强与审计报告使用者沟通等缩小审计差距的措施。     

浅谈审计期望差距

由于诉讼爆炸的出现,人们逐渐关注审计期望差距。本文探讨了审计期望差距的涵义、构成要素以及产生的原因,并提出了加强与审计报告使用者沟通等缩小审计差距的措施。     

浅析审计期望差距

审计期望差距是社会公众对审计的需求与目前审计职业界对审计目的认识之间存在的差距。它作为一种客观存在的认识差别,是无法从根本上消除的。为尽量缩小审计期望差距,应该加强审计理论问题研究,广泛调查公众的信息需求及其变化,加强审计准则的制定工作和审计职业队伍建设。     

审计期望差距的分析

公众对审计的期望与审计师业绩间的不协调导致了审计期望差距的产生。社会公众对内部审计存在误解、审计工作的固有限制、部分审计人员行为的不恰当、审计准则缺陷等是审计期望差距产生的主要因素。因此,可通过加强审计人员与审计对象之间的沟通;加强职业道德规范、提高审计人员水平;加快审计理论研究与准则制定;内部与外部审计相协调等四个方面的努力来逐步缩小内部审计期望的差距。     

审计期望差距成因与对策研究

该文首先探讨了审计期望差距的涵义,在说明著名学者观点的基础上提出了作者自己的观点;其次,文章从社会公众和审计职业界两个方面较深入地分析了审计期望差距形成的原因;最后根据差距成因分析针对性地提出缩小审计期望差距的对策建议。     

浅议注册会计师执业过错的标准

最高法院在对《关于会计师事务所为企业出具虚假验资证明应如何承担责任问题的批复》的解释中说明了,在会计执业中,会计师是否存在过错取决于是否保持了合理的职业谨慎。会计师认为,只要依照审计准则规定的程序方法进行审计,即使出错,也不应认定为有过错。但是法律界和公众则认为独立审计准则不能作为注册会计师过错认定的法定标准。本文拟从审计准则的角度对这种标准及其差异的形成和解决办法展开讨论。     

基于管理审计的投资者期望差距弥合研究

“管理审计”概念是由管理专家首先提出 ,并在内部审计 ,政府审计和民间审计得到应用。它是为满足日益扩大受托责任的需要 ,以审查管理信息为对象 ,并对被审计单位全过程进行业绩评价的一种审计类型。总结管理审计的起源、概念及管理审计与财务审计的区别 ,同时通过管理审计对投资者期望差距弥合的分析 ,指出管理审计是解决当前会计信息失真 ,弥合投资者期望差距的一个新视角 ,可推动整个审计向纵深发展     

浅谈审计期望差距的治理对策

审计期望差距是伴随着审计职业的发展而产生的,在审计职业的初期,这种差距表现并不是特别的明显。但是,随着资本市场的繁荣、金融衍生工具的创新,审计期望差距引起了各界的关注。注册会计师行业应该如何应对这种状况?本文从缩小规则性期望差距、行为性期望差距、认知性期望差距等方面,提出了一些有益的建议。     

新持续经营审计准则缩小审计期望差距的表现

审计期望差距是指社会对审计的期望与审计师实际业绩的公众看法之间的差距。审计期望差距是一种普遍的社会现象,它在审计产生之日起就一直存在,并始终处于一种不断弥合又不断扩大的状态。一直以来,各国审计界都在寻求切实可行的方法来缩小这种期望差距,其中之一就是对审计准则的不断修订。我国在对审计准则的修订过程中也充分意识到审计期望差距的存在,并力求从准则层面缩小审计期望差距。本文从《中国注册会计师审计准则第1324号——持续经营》角度分析了新审计准则在缩小审计期望差距方面的表现。     

The Puzzle of Manufacturing Sector Investment

Investment in the manufacturing sector has lagged behind the rise in profits, cash flow, overall manufacturing activity and other drivers of investment since 2002. After reviewing several benchmarks that illustrate the lag in investment, various explanations as to why investment lagged are discussed. These explanations include: a lack of “animal spirits”; a capacity overhang from the late 1990s; rising structural costs; increased investment of U.S. firms overseas; the desire on the part of companies to improve their balance sheets and liquidity; and, significantly, increased spending on intangible investments (research and development, advertising, process improvements like “lean” manufacturing, employee training, and those information technology expenditures that are expensed). It is too soon to tell if the lag in capital expenditures will persist. But even if there has been a secular change in the pattern of investment spending, whether it will have negative impact on the economy in terms of productivity growth (and ultimately economic growth) or whether it implies a diminished role for manufacturing in the U.S. economy depends on the reasons for the change. If lagging investment is a result of, say, structural costs, it would have a negative impact. If, however, reduced capital expenditures reflect a shift toward intangible investment, then productivity growth need not be diminished and in fact could be raised.     

A Puzzle in SRI: The Investor and the Judge

As Socially Responsible Investment (SRI) enters the mainstream of professional and institutional investment practice, some perplexities arise. Some SRI market participants are well schooled in finance but are hesitative as to how to apply non-financial criteria in the management of portfolios. Governments too are giving SRI more attention and, in some countries, are discussion whether and how to regulate the SRI market. Advocacy groups are targeting SRI projects through media campaigns using political discourse. Many of the pertinent questions that come with these perplexities are of the philosophical or ethical type and concern legitimisation, demarcation of responsibilities, interpretation of norms and policy formulation. The inclusion of non-financial criteria into investment decision-making leads to a ‹puzzle in SRI’ for which this article offers a solution. The puzzle arises when the day-to-day implementation of an SRI-policy coincides with the process of administering justice. Three questions make up that puzzle: (1) what should an␣investor do when allegations arise about a corporation, (2) what should an investor do when a corporation is brought before a court, (3) what should an investor do when a corporation is found guilty by a court. This article argues, by distinguishing between the rationality of the investor and that of the judge, that allegations, court cases or court verdicts should not be reasons to disinvest from a corporation. This article offers examples from investor practice and points out in which way allegations, court cases and court verdicts make sense for investor behaviour.     

Heterogeneous Firms,Globalisation and the Distance Puzzle

Despite the strong pace of globalisation, the distance effect on trade is persistent or even growing over time (Disdier and Head, 2008). To solve this distance puzzle, we use the recently developed gravity equation estimator from Helpman et al. (2008) (HMR henceforth). Using three different data sets, we find that the distance coefficient increases over time when ordinary least squares (OLS) is used, while the non‐linear estimation of HMR leads to a decline in the distance coefficient over time. The distance puzzle, thus, arises from a growing bias of OLS estimates. The latter is explained by an increase in the importance of the bias from omitting the number of heterogeneous exporting firms relative to the bias from omitting zero trade flows. Furthermore, we show that including zero trade flows cannot solve the distance puzzle when using HMR. The HMR estimates are strongly correlated with the time pattern in freight costs reported by Hummels (2007).     

杂粮方便米饭研究现状及展望

纵观国内外米制品加工的规模,产量最大的还是人们日常生活中经常食用的主食产品。其中,方便米饭作为较有营养的方便主食,越来越受到广大消费者的喜爱。基于此,探讨杂粮方便米饭的研究现状、加工工艺以及对未来杂粮方便米饭的发展前景及展望。     

破解企业社会责任管理范式难题

读者看到上面的题目一定会觉得有点狂妄。现时虽然“疯狂”的人不少,但笔者绝非是口出狂言,要做什么CSR“狂人”。实际上,文中之题很难盖棺定论,只能抛砖引玉。     

基于理性预期和适应性预期的 Shibor实证研究

预期的形式决定了经济主体的前瞻性行为,体现为不同形状的收益率曲线,是货币政策制定和执行必须考虑的微观行为基础。基于利率期限结构的理性预期理论和适应性预期理论,本文采用单位根检验、协整检验和线性回归方法,对我国银行间同业拆借利率体系(Shibor)进行实证研究,发现Shibor整体、短端和以3个月利率为短期的中长端利率组合均符合适应性预期理论,但理性预期假设没有通过显著性检验。     

迅速建立反倾销诉讼预警机制——从我国彩电业遭遇反倾销诉讼看我国的反倾销诉讼预警机制

2003年,我国彩电企业被美国商务部初审裁定向美国市场倾销彩电,我国彩电企业一片震惊,仓促迎战。此次诉讼案件充分暴露了我国反倾销诉讼预警机制的不健全。因此,借此教训我国应该迅速建立反倾销诉讼预警机制,针对国外对我国出口商品的反倾销诉讼提供预警信号,从而使得我国出口企业能够防患于未然。