公允价值观:我国金融工具准则中的应用与国际比较

财政部于2006年2月15日发布了我国新的企业会计准则体系,其中显著的特点之一是引入了公允价值观,并将公允价值作为会计计量属性之一在四项关于金融工具的具体准则中全面应用.应用公允价值观对金融工具及衍生金融工具进行会计计量是我国新会计准则与国际准则最明显的趋同,表明我国金融工具会计准则向实现国际化的方向演变.     

论公允价值计量属性在我国的应用

财政部日前颁布的新企业会计准则，扩大了公允价值的应用范围，包括：金融工具、投资性房地产、债务重组、资产减值、租赁、套期保值等。 新颁布的《企业会计准则——具体准则》明确地将公允价值作为会计计量属性之一，并在17个具体会计准则中不同程度地运用了这一计量属性。     

公允价值选择权对金融工具会计处理影响述评

20世纪90年开始,金融工具以及衍生金融工具的发展和普遍应用对财务会计提出了新的挑战,公允价值成为金融工具会计发展的新方向。但是,公允价值对历史成本的完全替代尚需时日,因此,现行的会计准则采取的是公允价值和历史成本共存的混合计量模式,准则制定机构提出了许多改进混合计量模式下的财务会计信息质量的措施,“公允价值选择权”就是其中之一。     

公允价值选择权对金融工具会计处理影响述评

20世纪90年开始,金融工具以及衍生金融工具的发展和普遍应用对财务会计提出了新的挑战,公允价值成为金融工具会计发展的新方向。但是,公允价值对历史成本的完全替代尚需时日,因此,现行的会计准则采取的是公允价值和历史成本共存的混合计量模式,准则制定机构提出了许多改进混合计量模式下的财务会计信息质量的措施,“公允价值选择权”就是其中之一。一、公允价值选择权提出的背景公允价值选择权最早是由国际会计准则理事会（IASB）在国际会计准则第39号（IAS39）（金融工具：确认与计量》（以下简称IAS39）的改进项目中提出,并于2004年发布的。2005年6月IASB修改了针对公允价值选择权的相关规定。     

试论公允价值在衍生金融工具会计中的应用

随着经济的全球化，建立衍生金融工具会计制度已迫在眉睫。会计计量是其关键问题之所在。本文在回顾国际会计准则委员会与美国财务会计准则委员会研究成果的基础上，分析了公允价值在我国应用的可行性。本文认为公允价值是计量衍生金融工具的唯一选择。只有这样才更有助于真实反映会计主体的风险与价值。     

探究公允价值的理论基础及应用

本文主要从决策有用观、相关性的质量特征、公允价值在投资性房地产准则中的应用、公允价值计量在非货币性资产交换准则中的应用、公允价值计量在债务重组准则中的应用、公允价值计量在金融工具确认和计量准则中的应用几个方面对公允价值的理论基础及公允价值在新会计准则中的应用进行论述,进而得出了公允价值在我国需谨慎使用,新准则仅在金融工具、投资性房地产等有限的几个项目中引入公允价值计量是合理的,便于监管和控制,哒也为公允价值的长远发展奠定了基础的结论。     

我国会计准则中有关公允价值会计计量的几个问题探析

我国企业会计准则体系中很重要的变化是重新引入和使用公允价值会计计量,这标志着我国会计准则的国际趋同。文章对我国会计准则中的公允价值定义、公允价值会计计量的定性以及公允价值会计计量的定位等几个问题进行了深入分析,认为我国我国会计准则中公允价值定义陈旧过时,公允价值会计计量的定性不准确、定位不合理,因而需要进行修改完善。     

公允价值在中美会计的发展与应用

美国会计对公允价值的运用历经较长时间的发展,2006年美国财务会计准则委员会(FASB)发布了"公允价值计量"准则公告(SFAS157),SFAS157阐述了公允价值计量的相关内容。我国会计准则应用公允价值也经历了一个发展过程,新会计准则中已经开始大量推广公允价值的概念和应用。文章通过对美国和我国会计运用公允价值发展的历程分析,谈了美国有关公允价值的规范对我国新准则的启示。     

公允价值计量属性下的盈余管理研究

2006年2月财政部颁布了《新企业会计准则》,引入了公允价值计量属性,这也是新会计准则的一大亮点,体现了中国会计准则与国际会计惯例的趋同。公允价值为知识经济时代大量涌现的无形资产、衍生金融工具提供了更加合理、更加有用的会计计量模式,但同时也颇受争议。阐述了公允价值与盈余管理的含义,对新会计准则下利用公允价值进行盈余管理分析,并提出了规范公允价值应用的措施,尽可能规避管理者利用公允价值进行盈余管理。     

从公允价值的本质来看其在新会计准则中的应用

我国于2006年2月发布了一系列新会计准则，公允价值是新准则中最大的亮点。2006年9月，FASB正式发布了会计准则第157号“公允价值计量”（FVM），新颁布准则建立了公认会计准则体系中公允价值计量的框架，扩大了公允价值计量的披露范围，是公允价值会计理论的最新成果。公允价值计量准则作为公允价值计量在实务操作上的指导和规范，必然会推动财务会计计量的改革和发展，并且对国际财务会计理论和实务界产生深远影响。     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

Information infrastructure: Who builds broadband networks?

This paper examines the essential difference between the U.S. and Japan, when one considers information infrastructure. There are seven perception gaps between the U.S. and Japan concerning Information Infrastructure policies. These gaps must be understood in order to compare the countries' governmental policies in this area. In looking at the present circumstances, the essential question to answer concerns who is to build, own and operate the network(s) of the infrastructure. Liberalization is certain to be a central factor in the ongoing telecommunications debates. Now that customers have had a taste of the liberalized market-place, the movement toward more open markets will be difficult to stop. When considering options, it is necessary to pay close attention to standardized network access and the increasingly important role software plays. These issues are causing us to take a new approach to the traditional role played by regulators. They also force a closer look at the appropriate structure of utility companies. This paper addresses the above issues in hopes of stimulating dialog on the new telecommunications infrastructure paradigm.     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。     

风险视角下企业治理结构和研发创新——基于委托代理模型的研究

本文基于委托代理模型,从风险的视角研究企业治理结构对研发创新能力的影响。本文构建了一个包含创新活动的委托代理模型进行理论分析,利用动态DEA 模型测算创新能力,并使用2015-2018年我国上市制造业企业数据进行实证检验。实证部分检验了理论结论:委托代理问题不利于企业提升研发创新能力,且客观风险和主观风险厌恶会加剧该负面影响。基于此,本文认为上市企业应根据企业自身研发活动特点有针对性地改善企业治理结构,提出了适当延长代理人任期、推动股权激励计划、提升代理人的风险承担能力等建议。     

生物群落结构原型的仿生学模拟

模拟生命系统管理规律的科学即管理仿生学,是知识时代仿生学研究的新领域与前沿.基于模拟生物群落结构规律的研究目的,采用仿生学模拟的研究方法,以生物群落结构为原型,建立了仿生群落结构模型.结论为:垂直结构、水平结构、时间结构与交错区结构是支持生物群落生命活动的结构规律,以该规律为原型,推理建立了仿生分层结构、仿生优化结构、仿生动态结构与仿生相邻结构,四种仿生结构分别侧重于管理资源的分层管理、局部优化管理、动态过程管理、相邻关系管理,该模型为建立类似生物群落的人造管理系统即仿生群落管理系统提供了仿生结构模型.可以预测,该模型具有广泛的应用价值,能够推动管理仿生学的发展.     

Why rationality may be a consequence of Hume's theory of choice

Facing R. Sugden's criticism of our interpretation, it is shown in this paper that rationality appears as a possible consequence of Hume's theory of choice. We first argue that Sugden's dismissal of the preference relation from the type of rationality through which Hume's theory is apprehended, is highly disputable, from the point of view of both standard choice theory and Hume's theory of passions. Nonetheless, Sugden's criterion of rationality might be restated in Humean terms as a condition of non-revision of preferences in the dynamics of passions. But, since the process of choice that we have described explicitly takes into account the revision of preferences, and shows that, when this last is no longer required, rationality occurs as an outcome of this process, it is not really concerned by Sugden's criticism.     

Team Dynamics Where Followers Have Illusion about Guide

A team is assigned to accomplish a task in each infinitely-repeated period. The guide of the team and his followers are allowed to have asymmetric productivity; also the followers have either a hostile or favorable illusion toward the guide. Respective efforts and the followers’ illusion are private information. At the end of each period, the output of the joint task emerges and the followers evaluate the guide. The analysis shows (1) that potential for an unreasonable evaluation suppresses the guide’s effort down to an average level; (2) letting the followers inform the guide of their illusion in advance increases both sides’ payoffs; (3) abolishing the evaluation reduces both sides’ payoffs in general; and (4) however, if the magnitude of the followers’ hostile illusion weighted by its relative probability is enormous, abolishing the evaluation increases the output and the guide’s payoff.     

US Hegemony and the Origins of Japanese Nuclear Power: The Politics of Consent

This paper deploys the Gramscian concepts of hegemony and consent in order to explore the process whereby nuclear power was brought to Japan. The core argument is that nuclear power was brought to Japan as a consequence of US hegemony. Rather than a simple manifestation of one state exerting material ‘power over' another, bringing nuclear power to Japan involved a series of compromises worked out within and between state and civil society in both Japan and the USA. Ideologies of nationalism, imperialism and modernity underpinned the process, coalescing in post-war debates about the future trajectory of Japanese society, Japan's Cold War alliance with the USA and the role of nuclear power in both. Consent to nuclear power was secured through the generation of a psychological state in the public mind combining the fear of nuclear attack and the hope of unlimited consumption in a nuclear-fuelled post-modern world.