新会计准则下企业执行资产减值会计的思考

本文根据新会计准则规定，阐述了新会计准则中资产减值会计特点。系统分析资产减值会计在我国企业实施中存在的问题，并提出完善我国资产减值会计的建议。     

资产减值纳税筹划探析

《企业会计准则第8号-资产减值》进一步规范了资产减值确认、计量以及披露等相关内容。资产减值是重要的特殊会计业务。在新企业会计准则条件下，如何正确处理资产减值的会计业务及纳税筹划，是企业一项重要业务。本文从资产减值的涉税处理与纳税筹划两个方面入手，用理论阐述和举例相结合的方法剖析新企业会计准则条件下资产减值中的纳税筹划问题。     

浅析新准则下资产减值对企业利润的影响

2006年，财政部正式颁布了新企业会计准则。实现了与国际惯例的趋同，其中首次推出了《会计准则第8号—资产减值》，建立健全了资产减值会计体系．规范了资产减值行为，统一了资产减值会计核算。新资产减值准则在资产减值的确认、计量、记录、披露等方面都有较大的变化，一定程度上遏止了企业的利润操纵行为。但实施中仍然存在利润操纵隐患。影响到会计信息的质量。本文就此加以分析，并提出进一步完善的建议。     

我国现行会计准则下资产减值会计研究

本文先是按照资产减值会计背景的研究,然后是资产减值理论基础的研究,接着是资产减值会计存在问题的研究,最后是对我国资产减值会计的发展与完善给出了若干对策和建议这一思路来完成的。     

试论资产减值会计在我国的应用

资产减值会计作为一项重要的会计政策，对于企业规避风险、提高会计信息质量有着重要作用。但同时对我国传统会计观念产生很大冲击。应正确认识资产减值的经济实质、应用范围，在实践中合理利用并不断完善资产减值会计。     

资产组减值损失的确定及其会计处理例解

资产减值损失的会计处理是在谨慎性原则下面对历史成本和市场价值的一种修正．常成为企业盈余管理的一个重要工具。资产组减值损失的会计处理是一个难题，也是纳税调整的一项重要内容，资产组的认定、各单项资产减值损失的几次分摊等都有一定的技巧。本文遵循《企业会计准则第8号——资产减值》，结合笔者实践中的思考，以具体的案例为分析对象。例解了资产组的认定以及减值损失分摊的会计处理问题。     

对资产减值会计理论的思考

现实中有很多的企业,为了显示较高的营业利润,在企业财务状况的披露上不能做到真实和公允反映,其中,有关资产减值准备的会计处理出现问题的可能性很大。目前,有关资产减值的会计理论还存在问题,比如资产减值的确认与计量,会计监督的缺失等问题。因此,找到资产减值会计理论中出现的问题,并及时地找到解决问题的办法,才能更好地用理论指导实践,使企业的会计发展规范化、合法化。     

试论完善我国资产减值会计的对策

本文论述了建立资产减值会计的内部控制制度、提高财务人员的专业判断能力、完善上市公司的法人治理结构等改善企业执行资产减值会计的内部条件,分析了改进上市公司的业绩评价指标体系、发展与资产减值准备计提相关的外部市场、完善相关法律法规等改善企业执行资产减值会计的外部条件。     

分析资产减值准备制度原因与改善策略

国际会计准则认为资产减值就是资产账面金额超过可收回金额部分的差额。市场经济为资产减值会计提供了产生与发展的环境，独立、自主经营的企业为资产减值会计提供了执行主体，资产减值准备赋予了企业较多职业判断的权限，在操作上形成了较大的灵活性。     

试论完善我国资产减值会计的对策

本文论述了建立资产减值会计的内部控制制度,提高财务人员的专业判断能力、完善上市公司的法人治理结构等改善企业执行资产减值会计的内部条件,分析了改进上市公司的业绩评价指标体系、发展与资产减值准备计提相关的外部市场、完善相关法律法规等改善企业执行资产减值会计的外部条件.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.