上市公司会计信息披露质量的影响因素分析

文章认为,会计信息供给与需求作为矛盾的统一体,在相互作用的过程中共同决定着会计信息披露质量,任何影响需求质量或影响供给质量的行为都会影响会计信息披露质量。     

GPJ-120加压过滤机在平煤集团八矿选煤厂的应用

文章针对平煤集团八矿选煤厂煤泥水环节处理能力不足、系统无法满负荷生产的现状,通过对加压过滤机的合理使用,提高了原煤入洗能力和精煤回收率。主要介绍了GPJ-120加压过滤机的结构、工作原理、以及在浮选精煤脱水方面的工艺特点。     

信息技术对会计主体假设的影响

本文从经济学角度论述了会计主体假设,结合信息技术的运用阐述了从企业经营观到用户利益观的演变,并对信息技术在扩大会计主体内涵中的作用做了归纳.     

权责发生制对会计信息的负面影响

权责发生制是一条国际惯例 ,是整个核算体系中的核心及会计核算的根本性标准。然而随着我国经济转型的不断深入 ,其对会计信息的真实性具有明显的负面影响。     

审计叫停上市公司会计信息失真

财务报表露马脚 平天公司进入审计人员的视线,完全是源于北京一家会计师事务所连续五年为其出具的标准无保留意见的审计报告. 这份审计报告显示:截至2003年末,平天公司资产总额8.49亿元、负债3.04亿元、股东权益5.26亿元、少数股东权益0.19亿元.2003年,公司主营业务收入24719万元,利润总额1734万元,净利润1403万元.     

商誉会计理论的发展和对我国会计准则的影响

商誉是一项无形资产,也是最难以计量和进行账务处理的一项特殊资产。近几年,美国和国际会计准则委员会发布了关于商誉理论的新方法,对商誉会计理论的发展提出了挑战。文章从商誉的定义和本质入手,引出关于商誉的处理方法,对现行商誉会计理论进行反思,并提出对我国新会计准则的影响。     

我国上市公司会计政策选择与公司治理

会计系统是在一定的治理结构下运行的,必然要受到所在公司治理结构的影响,即公司治理结构在很大程度上会影响企业会计政策的选择.本文从公司治理、会计政策选择的内涵出发,分析了不同利益主体之间在会计政策选择上的博弈,并提出了改善公司治理的几条建议,以期有利于提高会计政策选择的公允性.     

会计信息失真的危害及治理对策

会计信息失真的严重程度已引起整个社会的关注,近几年来国家虽然制定了各种措施予以遏制,但是会计信息失真现象仍然很普遍。文章指出,深入揭示会计信息失真的危害,研究会计信息失真的原因,从而寻找治理会计信息失真的对策,以提高会计信息的质量,使会计信息更好地服务于社会主义建设,是我们亟待解决的课题。     

会计信息化目标架构探析

会计信息化目标是会计信息化理论结构的最高层次,是会计信息化系统运行的导向,也是其实践活动的出发点和归宿。本文认为,科学构建会计信息化目标,必须以会计目标为基础,充分体现计算机网络特征,向会计信息需求者提供可靠而有用的会计信息。     

The development of accounting regulation in Slovenia

External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.     

Impact of IFRS adoption on accounting quality in European firms

In this paper it is examined whether firms following International Financial Reporting Standards （IFRS） exhibit higher accounting quality. While IFRS are supposed to improve international comparisons by harmonisation and definition of strong principles, Ball （2006） and Nobes （2006） were concerned about differences in the application of IFRS cross-countries and firms. Barth, Landsman ＆ Lang （2008） stated that the flexibility of principles- based International Accounting Standards （IAS） could create incentives for firms to manage earnings. This paper contributes to analyse the impact of IFRS on accounting quality for European firms. The findings show that for firms in the European Union （EU） IFRS produce a negative effect on accounting quality that continues after 2005, when IFRS becomes mandatory. By contrast, for European firms which are not EU members the IFRS adoption increases accounting quality. These results support the concerns about IFRS application and flexibility and indicate that accounting quality does not improve just because the adoption of IFRS is mandatory.     

会计信息失真的危害及治理办法

会计信息反映企业的经营状况帮助管理者做出正确的经济决策。目前出现的会计信息失真现象扰乱了市场经济秩序,诱发经济犯罪,损害了使用者的要权益。应加强对会计信息失真的治理以建立良好的社会经济秩序。     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

改革现行会计信息生产模式的理论探析

当前,由上市公司生产会计信息,然后由会计师事务所检验会计信息,最后由信息使用者消费会计信息,这种会计信息生产模式不利于社会资源的有效配置,同时又是造成会计信息失真的主要原因.在新的经济条件下,会计信息生产社会化应运而生,本文将经济学中的市场失灵和管制理论运用到上市公司现行会计信息生产模式改革的探讨中,指出会计信息生产社会化是当前会计理论与实践的必然选择.     

Responsibility accounting and asymmetry of information

This paper uses the principal-agent model to show that a manager's optimal compensation should generally include non-controllable factors of production such as the firm's investment in capital. This implies that the managerial accounting distinction between profit and investment centres is artificial. Examples are shown in which the ROI or RI criteria could be optimal for compensating managers implying that the optimal compensation criterion is very much specific to the firm's production and risk parameters. Thus, the debate about which criterion is more appropriate is vacuous.     

会计信息失真的危害、原因及对策

文章由会计信息的相关理论知识联系我国企业会计信息的现状,透视与剖析企业会计信息存在的问题,充分揭示会计信息质量下降和会计信息失真的成因及危害。     

有限公司隐名出资的法律规制研究

隐名出资是经济领域内普遍存在的现象,它对于活跃市场有积极意义,但也存在一些亟需解决的法律问题.通过阐释隐名出资的起源、成因及分类,分析隐名出资常见的法律问题及其司法实践,提出了立法完善的建议.     

基于XBRL财报的会计信息质量及含量研究

本文在分析XBRL财报优势的基础上,采用IASB/FASB联合概念框架中对会计信息质量的规定,从理论层面分析了XBRL财报对会计信息质量的改善。同时,从实证层面采用事件研究法以兖州煤业为例,对XBRL财报的会计信息含量进行了研究,结果表明XBRL年报披露前后CAR的变化并不显著,XBRL标准对会计信息含量贡献不大。最后,本文给出了导致这种结果的可能原因。     

论会计信息质量特征体系的科学构建

本文通过理顺会计信息质量特征与会计目标之间的逻辑关系，正确处理会计信息各质量特征之间的关系，构建了会计信息质量特征体系。