论我国会计准则国际协调中的文化制约因素

本文通过对问卷调查结果的分析,发现不确定性规避、集体主义取向、权力距离和长期取向四个文化维度可以用来解释我国会计准则在实施过程中存在的事实上的不协调,以助于理解我国会计准则国际化过程中存在的问题。     

论会计准则国际协调的必要性

随着全球经济的会计发展,会计准则国际协调问题显得日益突出。本文围绕会计准则国际协调的积极意义、负面影响以及协调过程中可能面临的障碍等三个方面,对会计准则国际协调的必要性做了初步探讨。     

试析会计准则的国际协调

本文对美国会计准则的国际协调历程进行了分析，以此作为我国会计准则国际协调的借鉴对象，并提出在我国会计准则体系基本建设完成的情况下，我国应遵循的国际协调原则以及应对措施。     

从新加坡会计准则谈我国会计准则的国际协调

本文简要介绍了新加坡会计准则的制定、颁布和实施的情况,新加坡会计准则的特点以及新加坡在会计国际协调方面的做法,试图提出适合于解决我国的会计国际协调问题的方法。     

试析会计准则的国际协调

本文对美国会计准则的国际协调历程进行了分析,以此作为我国会计准则国际协调的借鉴对象,并提出在我国会计准则体系基本建设完成的情况下,我国应遵循的国际协调原则以及应对措施。     

会计准则国际协调的几个问题

从各国的会计准则的比较来看 ,会计准则机构的隶属关系、政府与法律对会计准则的制约程度、制定会计准则所依据的会计观念、会计准则的具体内容及内容详略等都有不同。由于各国会计准则存在的差异 ,因此进行会计准则间的国际协调成为必要。本文对此作些探讨。一、关于会计准则协调的界定会计准则的国际协调 ,指对会计惯例的变异程度加以限制 ,增加其可比性。具体说来 ,包括认识不同国家会计准则的特性 ,将他们的目标进行调和 ,实现一定程度上的趋同化 ,减少或消除障碍 ,增进共同点 ,使之趋向可接受的程度 ,从而使提供的财务信息在国际上具有…     

谈会计准则国际协调化的必要性

一、会计准则的产生和演变会计的奠基可以追溯到公元前3600年，始于14世纪的复式簿记制度代表着现代会计学的确立，至今也经历了几个世纪，而国际会计的迅速发展还是近20年的事。随着国际商业活动和国际投资的增长，跨国公司的业务不断扩展，客观上需要合并世界范围内的这些企业经营成果，编制用跨国公司货币表示的财务报表。然而这一要求因这些国家中财务会计准则和税法的不同而产生矛盾，而且还受公司国外经理们的各人不同管理哲学的限制。所以为满足这种要求，除了要了解经营活动所在国的会计准则外，还必须有一套具有国际权威的国际性会…     

The cultural significance of accounting in Japan

We have had a spate of works on “Japanese Management” in the world, but very few on “Japanese Accounting”. In this article it is made clear that the functioning of accounting is contingent on the culture in which the accounting systems are incorporated, and that in order to discuss this intermingling of accounting and culture a perspective elaborated in Scandinavia can be relevant despite the uniqueness of Japanese culture. For only non-rationalistic or “naturalistic” perspectives can provide a basis for understanding the cultural dynamics of Japanese organizations and Japanese society. Thus the roles of accounting in Japan go far beyond what has been discussed in accounting textbooks.     

我国会计制度改革的基本思路

会计制度是特定会计环境下的产物,加入WTO对我国的会计环境产生了重大的影响,要求继续深化我国的会计制度改革。本文以此为背景,阐述了入世后我国会计制度改革的基本思路,即:以会计国际化作为会计制度改革的出发点和落脚点,以会计法律法规作为会计制度改革的指导依据,以会计准则作为未来会计规范体系的核心内容,以单位内部会计制度作为会计规范体系的基础,以会计职业道德作为会计规范体系的实施保障。     

Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the European Union, there has been greater conformity in recent years in the accounting practices of companies which operate on the international stage. If so, the implications for the harmonization strategies of the international bodies are important. In this study, we first carry out a critical analysis of previous research on accounting harmonization, summarizing the methods used in empirical studies of de facto harmonization and the results obtained. We note that the major deficiency in the index-based methods of measuring harmonization is that no test of significance has been included in prior research. In this paper, we propose a bootstrapping test of the C index as a way of measuring the significance of the change in its value. We consider a sample of eighty-five ‘global players’ from thirteen countries and we analyse their financial statements with regard to four accounting issues (deferred taxation, goodwill, leasing and foreign currency translation), providing estimates of the significance of de facto accounting harmonization for the periods from 1991–2 to 1996–7.     

Research on gender structure of accounting profession in China

One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.     

我国经理人股票期权会计制度的构建

本文认为,我国经理人股票期权应当按费用化来处理:选择公允价值为计量基础,行权日为计量日,采用公允价值法计算考虑经理人股票期权稀释效用后的每股收益并进行充分的信息披露.     

我国资产减值会计问题的探讨

随着我国经济市场化和全球化发展进程的深入,资产减值准备也成为近期会计革命改革的核心内容之一.资产减值会计准则,明确规范了资产减值迹象的判断,资产可收回金额的计量处理,商誉的减值测试与处理以及有关资产减值的披露等具体问题.可以说我国的资产减值会计问题规范正逐步走向完善.但是,近几年上市公司的年报显示,资产减值在相当大的程度上沦为上市公司操纵盈余的工具,这其中既有制度层面的原因,也有上市公司治理生态的原因.由此资产减值会计再次引起了会计理论界和实务界的高度关注,成为社会的一大热点问题.     

我国资产减值会计问题的探讨

随着我国经济市场化和全球化发展进程的深入,资产减值准备也成为近期会计革命改革的核心内容之一。资产减值会计准则,明确规范了资产减值迹象的判断,资产可收回金额的计量处理,商誉的减值测试与处理以及有关资产减值的披露等具体问题。可以说我国的资产减值会计问题规范正逐步走向完善。但是,近几年上市公司的年报显示,资产减值在相当大的程度上沦为上市公司操纵盈余的工具,这其中既有制度层面的原因,也有上市公司治理生态的原因。由此资产减值会计再次引起了会计理论界和实务界的高度关注,成为社会的一大热点问题。     

对发展法务会计的思考

法务会计是会计学和法学相结合的一门新型的边缘性学科.近几年出现的财务丑闻使法务会计受到社会的关注和重视.本文通过对国际、国内法务会计现状的阐述,提出了在我国发展法务会计的构想.     

中国推行社会责任会计的建议与思考

社会责任会计是现代企业日益社会化的产物。社会责任会计要求企业在追求经济效益的同时也要兼顾社会效益。构建“和谐社会”已成为中国社会建设的新理念，承担社会责任是企业参与和谐社会建设的根本途径。本文在分析国内外社会责任会计信息披露现状的基础上，封建立社会责任会计信息披露体系存在的障碍进行了深入分析，目的在于推动中国实施社会责任会计。     

Cultural analysis of the management accounting application in China

Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.