Accrual Accounting and Budgeting Systems Issues in Australian Governments

Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments — the Government Finance Statistics system and the Australian Accounting Standards system — as each reports vastly different results. Which set of results should be believed and approved by parliament? Further, termination of the former cash accounting system has deprived governments of important information. The systems are examined here, and use of an enhanced GFS system, which incorporates the cash system, is recommended.     

The Australian Accounting Role In Developing Assurance Services

Between March 1998 and March 1999, the Australian accounting bodies committed resources to a Research and Innovation Board (RIB) to develop new and emerging services for members to deliver to their clients. While it was active, RIB developed processes to identifi, select, develop and promote new services, in particular assurance services; monitored and contributed to international developments; and commenced a program of communication and change management within the profession. RIB was dismantled in March 1999 and each body is now adopting its own processes to develop sewices for members.     

Accrual Accounting and Budgeting Systems Issues in Australian Governments

Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments — the Government Finance Statistics system and the Australian Accounting Standards system — as each reports vastly different results. Which set of results should be believed and approved by parliament? Further, termination of the former cash accounting system has deprived governments of important information. The systems are examined here, and use of an enhanced GFS system, which incorporates the cash system, is recommended.     

信息时代澳大利亚大学英语课程的特色

澳大利亚的大学为培养信息社会所需人才进行了卓有成效的课程建设,其课程建设在网络支持、教学手段与教学法以及教学质量等方面具有时代特色,可以成为我国高等教育改革的有益借鉴.     

Reflections of an Australian Contemporary: The Complementarity of Entry and Exit Price Current Value Accounting Systems

One of the great controversies in accounting concerns the use of current value accounting systems in place of historical cost systems, and the relative merits of the two current value systems proposed—CCA and CCE. Chambers developed and argued the case for CCE. In this essay, the fundamental nature of each system is outlined and related to the economic theory of the firm and its associated theory of optimum resource allocation. It is shown that both CCA and CCE theories are conceptually valid and provide necessary information for efficient resource allocation decisions; however, neither system can provide all the ex post information required and they complement each other.     

Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting

In this paper, we analyse the factors that have shaped the approach taken by the Australian Accounting Standards Board (AASB) in addressing the issue of differential reporting in Australia. In contrast to its early adoption of International Financial Reporting Standards in 2005, the AASB has signalled an independent approach to differential reporting. Still in progress at the time of writing, we show how the AASB's approach has been shaped by feedback from key stakeholder groups, as well as by influential individuals and key events. In the face of strongly held views on both sides of the debate, the Board has moved from reliance on discursive techniques to develop and justify proposed policies to embracing to a greater extent, the use of more objective research evidence to resolve the empirical questions presented in the public debate.     

关于我国会计制度和会计准则的制定问题

本文包括三个主要部分。首先阐述会计规范的必要性。然后 ,立足于我国的实际情况 ,提出会计规范的目标是依存于不同的经济体制特点的、会计规范的内容和形式则取决于会计规范的目标 ;通过区分会计确认、计量、记录和报告在不同会计行为中的差别揭示了会计准则和会计制度两种规范形式在我国的并存性和各自的侧重点 ,即会计准则侧重于确认和计量 ,会计制度侧重于记录与报告。最后 ,对我国会计准则、会计制度的关系问题 ,未来会计规范问题提出作者的观点。     

The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience

This paper reports on the enteqbrise resource planning (ERP) systems experiences of Australian companies. It examines the degree of information system integration and associated benefits that respondent companies believe they have achieved, and the impact of ERP systems on the adoption of new accounting practices. The results indicate that while ERP users report high levels of information integration for many functional areas, the pattern is similar to that of non- users. Also, ERP systems seem to perform better in transaction processing and ad hoc decision- support than in sophisticated decision-support and reporting. Finally, ERP systems were found to have little influence on the use of new accounting practices.     

两大法系会计法律制度:架构、特征与适应性效率

会计法律制度体系是市场经济中的基础性产权保护制度安排。英美会计法律制度体系的主体内容由宪法、财产法、合同法、侵权行为法、继承法、公司法和破产法中有关财产权利质的规定性与量的规定性以及会计准则构成,大陆法系会计法律制度体系主要由宪法、民法、商法、公司法和税法构成。与大陆法系会计法律制度相比,英美法系会计法律制度具有更高的适应性效率。运用SSP模型,本文论证了大陆模式是中国建立良序市场经济的必然选择,并设计了涵盖五个层级的中国会计法律制度框架体系。     

银行业金融机构反洗钱工作中的会计应用探析

随着《反洗钱法》及相关法规的颁布实施,将反洗钱规定落实到具体工作中去,以促进高效履行反洗钱义务就成为了当前银行业金融机构面临的主要问题之一。实际操作过程中银行业金融机构应当结合近几年来反洗钱工作现状及工作目标,调整会计部门的反洗钱工作职能,以全面提高反洗钱管理水平。     

Student Performance in First Year Tertiary Accounting Courses and Its Relationship to Secondary Accounting Education

Prior research into this issue in the U.S. and U.K. has utilized a variety of research designs and methods of testing and has produced conflicting empirical results. This Australian study develops a model of student performance which incorporates variables for academic ability, previous accounting knowledge, and mathematics background. The model allows for interactions between some of these variables. Results are tested using a multiple regression form of extended ANCOVA. The findings indicate that the hypothesis that performance in first year accounting is independent of secondary accounting education can be rejected at high levels of significance for all four years studied, both for student marks and rankings and also for aggregate marks as well as course components. The results are contrasted with previous research and the potential implications of these findings are discussed.     

ERP环境下现代会计信息系统的发展探析

随着经济全球化、网络化的高速发展,信息成为当今社会重要的战略资源。而企业经营管理活动的信息大部分又是来自于会计系统,可见,会计信息系统成为企业管理信息化系统的重要组成部分。随着ERP管理理念在企业经营管理方面的渗透和拓展,融合了ERP管理思想和模式的现代会计信息系统建设成为了时代所需。文章从阐述会计电算化、ERP、会计信息系统的基本内涵入手,分析ERP和会计信息系统的内在联系,阐明ERP管理思想对会计信息系统的冲击及对其发展趋势的影响,指出运用ERP实现企业管理信息化,将是现代会计信息系统的发展趋势。     

Continuity and Discontinuity in Accounting Technology in Danish State Institutions

The development of accounting technology in the Danish state sector is characterised by episodes of disruption and the longevity of certain principles that define accounting's accountability as involved in producing the state as a unit, as providing a continuous concern for productivity, and as providing the means by which a parliamentary democracy may work. The episodes of disruption may often repair on this trinity of issues. The recent transformations are radical as they introduce a new form of management via individualised 'accounting-cultured' institutions and managers. They do so via a heightened emphasis on a core technology already in place supplemented by a new mode of output orientation rather than input orientation via a Company Accounts . In addition to reporting on spending, this set of accounts introduced a series of non-financial measures such as productivity, quality, and customer satisfaction.     

Information content, audit reports and going-concern: an Australian study

Research conducted on the information content of going concern ‘modified’ reports in the USA and UK indicates that a modified audit report does not appear to have information content to users if the going concern contingency is disclosed in the notes to the financial statements. In the present study, we provide evidence from Australia. We examine whether modification/qualification by an auditor in Australia (an ‘Emphasis of Matter’ and an ‘Except for’ report, respectively) has information content to a user. The results indicate that for a company in a state of financial distress, the modification, in either form, does not appear to significantly enhance either perceptions of risk or decision-making.     

The Use of Foreign Accounting Data in UK Financial Institutions

Globalisation of securities markets has caused many members of the investment community to use foreign accounting data. This paper examines how this foreign data is used by some London-based participants in the market. Areas for examination are established after looking at the extensive published research on the use of domestic accounting data and the small amount of published research in an international context. Twenty-one market participants were interviewed, although four of these were treated as a pilot, so that most findings were based on 17 interviewees working for six institutions. If this sample is representative, our findings suggest that market participants are inexpert in accounting; sector experts see international accounting differences as a hindrance but country experts do not; participants use foreign accounting data for analysis but very few adjust it (although fund managers think that analysts do); there is some avoidance of countries or sectors for accounting reasons; and there is very little knowledge of international accounting differences.     

会计信息披露需求:来自证券研究机构的分析

证券市场投资者决策需建立在有效信息基础之上,会计信息是证券市场信息披露的重要内容。能否满足投资者信息需求,成为会计信息能否在投资者信息渠道竞争中获胜的关键所在。本文采用调查问卷的方法,以证券研究人员为调查对象,详细分析了投资者对当前披露的会计信息的评价,认为管理会计信息应该并且能够成为信息披露的重要内容。     

"案例型"教学在会计电算化课程中的应用

高职高专院校的会计电算化教育的目标和任务就是培养初、中级会计实务人员,使他们能够熟练掌握计算机和会计核算软件的基本操作技能,将所学的会计知识及熟练的会计业务处理技能,运用于实际会计工作中去,为地方经济建设服务。     

金融企业风险拨备制度探讨

根据巴塞尔新资本协议,风险拨备主要用于防范预期损失,是金融机构为抵御资产风险而提取的用于补偿资产未来可能发生损失的准备金,主要用以防范金融机构未来经营风险和补充金融机构资本。随着金融市场竞争的日趋激烈,稳健的风险拨备制度已经成为金融机构稳健经营及控制风险的关键手段。本文拟对我国金融企业风险拨备制度做些探讨。一、关于风险拨备的定义风险拨备的定义与“呆账准备”、“资产减值准备”等概念含义类似。最新的《金融企业呆账准备提取管理办法》中,呆账准备是指金融企业对承担风险和损失的债权和股权资产计提的呆账准备金,包…