The SAM and Beyond: Open,SESAME!

The revised 1993 System of National Accounts (SNA) contains a chapter on social accounting matrices (SAMs), demonstrating that the input-output approach should be extended to a matrix presentation of a wider set of national accounts. This article describes the application of that chapter to the case of Indonesia, and elaborates on the linkage of a SAM to all kinds of supplementary (non-monetary) data sets. This should yield a system of economic and social account-ing matrices and extensions (SESAME), i.e. a consistent meso-level information system from which major economic and social macro-indicators can be derived. By way of example, detailed employment figures that belong to a SESAME for Indonesia are presented.     

Completing Input–Output Tables using Partial Information,with an Application to Canadian Data

This paper develops a three-stage extension of the standard biproportional RAS algorithm-an extension that we label TRAS-to incorporate information in addition to row and column margins. The TRAS algorithm is tested using pseudo-censored input–output tables and is shown to produce more accurate estimates than does the RAS algorithm.     

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides an analysis of these differences by comparing three broad approaches to SEA: the business case, stakeholder‐accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of ‘business case’ perspectives. While not seeking to impose on readers a ‘correct’ way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

投入产出表、社会核算矩阵的更新方法研究

本文将现有的众多矩阵更新技术纳入约束最优化的数学建模框架中,并统一进行了若干扩展,特别地,在约束条件存在冲突时通过引入误差精度调整项,使得原本不可行的矩阵更新问题能够求解,以扩大其适用范围。然后使用中国2002年和2007年的投入产出表对6种扩展修正后的矩阵更新方法进行了实证比较,结果显示无论是基于流量还是基于系数形式,或是对矩阵进行聚合处理,更新矩阵时ERAS的表现始终是最优的,ENSD其次,两者差距较小;而EAD方法表现较差。     

加强科技成果查新 提高科技成果评价和转化水平

文章从科技成果的评价、转化和保护知识产权的角度出发,对当前形势下加强科技成果查新的必要性进行了阐述,并结合广西近年来科技成果查新的一些做法,提出了加强科技成果查新的对策和建议。     

加强科技成果查新 提高科技成果评价和转化水平

文章从科技成果的评价、转化和保护知识产权的角度出发,对当前形势下加强科技成果查新的必要性进行了阐述,并结合广西近年来科技成果查新的一些做法,提出了加强科技成果查新的对策和建议。     

Estimation of an Extended SAM with household production for Spain 1995

This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households through unpaid work. In doing so, the ESAM-95 integrates the accounts related to market activities (ESA accounts) with non-market activities (non-ESA accounts) in a consistent way. Additional classifications are introduced in both ESA and non-ESA accounts in order to disaggregate the institutional accounts by household type and those of production factors by educational level and gender. The extended SAM is useful to calibrate CGE models in which the distribution of time between paid and unpaid work is a relevant variable.     

Interinstitutional linkage analysis: a social accounting matrix multiplier approach for the Mexican economy

By analogy to inter-industry analysis, this paper addresses the Inter-institutional linkage analysis through an accounting multiplier approach and a social accounting matrix framework that has a flow of funds. Such an analysis provides a useful tool to identify and quantify structural features of an economy in terms of productive and financial backward and forward linkage indices, which are estimated from the accounting multipliers. As an empirical application of this analysis, we identify and measure the accounting multipliers and the respective linkage indices for the Mexican economy. The results may help to improve the quality of policy decisions by detecting key linkage and partial linkage accounts (production sectors or institutions) and by providing a better understanding of how an impact of an initial exogenous injection runs within a complex economic structure.     

企业社会责任会计报告设计

文章对目前我国企业社会责任报告披露方面存在问题进行分析的基础上,基于会计方法与理论对企业社会责任报告进行设计。提出了以会计理论与方法为基础的企业社会责任报告体系,设计出社会责任报告样表并详细说明如何进行填制,具有可操作性。     

会计伦理社会学视角研究

会计信息失真这一社会现象是会计伦理失范的外在表现。社会制度不完善及社会控制不力是会计伦理失范的外部原因,而组织控制制度不力是会计伦理失范的内部原因。文章从会计伦理社会学视角分析了会计信息失真的原因,并就会计伦理失范治理提出了相关对策。     

新形势下新事业单位会计制度解读与探讨

事业单位会计制度已无法适应现代市场经济的发展,因此,财政部对《事业单位财务规则》进行了修订。新《事业单位财务制度》起了十分重要的积极作用,但在某些方面仍需进一步完善。     

物流管理会计与物流企业降低成本的基本途径

物流成本研究的目的是以一定的物流成本实现最高的物流服务水平。物流成本是企业参与市场竞争的重要战略资源。从物流成本的现状看主要痘结在于对物流成本的构成认识不清。以及对物流成本的计算和控制分散。缺乏相对权威的行业数据。现有会计按算体系与物流成本管理的现实之问存在着技术冲突,客观上需要有一种新的会计方法能够为企业决幕机构提供详尽的物流信息、明确物流责任、考棱物流业绩、控制物流成本,这就是物流管理会计。为此,确立了物流管理会计为主导,以探讨寻求物流企业降低成本的基奉途径,来实现物流活动的最优化和企业效益的最大化。     

Gender policy and female employment: a CGE model for Italy

The gender integration in all areas of policy choices and at all stages of the decision-making process is strongly recommended by the European Union and represents an achievement that the Member States should accomplish when implementing policy measures. In a country like Italy, where the level of female labour participation is among the lowest in Europe, policy maker decisions should encourage and stimulate the demand for female labour without neglecting the global employment rate and income growth. The multisectoral analysis offers the possibility to bridge gender disaggregation within income formation and distribution from the production phase to the demand formation. In this perspective, this paper develops a gender-aware CGE model based on the gender-aware SAM for the Italian economy to evaluate the impact of different fiscal policies aimed to reduce female labour cost and trigger woman hiring in those sectors with high gender disparity.     

社会环境影响会计系统的逻辑推导-兼论澳大利亚会计

会计总是存在于一定的环境之中,环境的变化必然会影响会计理论和会计实务的发展变化。本文通过对社会环境影响会计系统的理论回顾和逻辑推导,并以澳大利亚的会计理论与实务为例,说明了在影响和制约会计系统的诸多因素中,社会文化环境是最深层的因素。     

中国社会关联会计论纲

社会关联会计是以货币为主要计量单位,利用会计上特有的技术和方法,对企业经营活动的全部后果(即与社会相关联的各方面)进行确认、计量和报告的会计系统,它主要包括社会责任会计、环境会计、人力资源会计、增值会计、公司治理会计以及平衡计分卡等。文章对中国社会关联会计产生的理论基础,社会关联会计的基本内容等问题进行了探讨。     

信息技术环境下会计模式的新发展

信息技术环境下,传统会计模式已不能满足企业发展的需求。文章通过与传统会计模式进行比较,对未来会计模式的发展趋势作出了展望。     

协整向量、调节参数同为非线性的阈值协整检验

针对经济变量的长期均衡和短期调节关系可能同时存在非线性的事实,本文扩展现有阈值协整模型,提出了协整向量、调节参数都为非线性的阈值协整模型,并着重探讨了该模型的检验方法。研究表明,在协整关系的检验中,Wald统计量有较好的有限样本性质。在协整关系的非线性检验中,LMW和LMG统计量的水平扭曲和检验势都较好。在调节参数的非线性检验中,当调节参数具有显著的非线性时,LMH统计量表现出较好的有限样本性质。     

基于影响因素多维融合与贝叶斯概率更新的电力物资需求预测

通过梳理电力物资需求预测中存在的真实需求和计划需求、物资出库量和真实需求的不一致,以及电力物资需求的内外部影响问题,提出基于影响因素多维融合与贝叶斯概率更新的电力物资需求预测方法。首先分析了电力物资需求的内外部影响因素及其筛选,并按其对需求预测的影响程度进行权重赋值;其次设计了影响因素多维融合与贝叶斯概率更新的电力物资需求预测框架,介绍了贝叶斯概率更新的需求预测流程步骤;最后以温州市10kv配网项目的电力电缆需求预测为例进行算例说明。应用算例表明该方法能有效反映需求因素对电力物资需求变动的影响,符合电力物资需求特性,且具有很强的拓展性。     

会计理论的新视角——基于新制度经济学的分析框架

本文利用新制度经济学中的科斯定理、代理理论和制度变迁理论对会计学中的会计信息披露、激励制度 设计和会计准则发展三个方面的问题进行了剖析,试图运用新制度经济学的理论框架对会计理论给予全新的阐释。