会计信息化标准体系构建的理论框架和方法学研究

本文着眼理论框架和方法学,对会计信息化标准体系的构建进行深化和拓展研究。提出并论述了会计信息化标准体系的理论框架和发展体系视角,运用该视角和其他视角相结合的混合视角,以及源自软件工程的分析综合方法,构建了会计信息化标准体系和XBRL财务报告标准体系的框架结构。     

会计信息化标准体系构建研究

随着社会与经济技术的发展,会计信息化标准体系构建的方法学基础和理论,可以在很大程度上为会计信息系统的创建提供指导与概念框架。本文将为大家介绍会计信息化标准体系与其构建过程中涉及到的相关内容。     

会计信息化标准体系构建研究

随着社会与经济技术的发展,会计信息化标准体系构建的方法学基础和理论,可以在很大程度上为会计信息系统的创建提供指导与概念框架。本文将为大家介绍会计信息化标准体系与其构建过程中涉及到的相关内容。     

会计信息化标准体系探讨

如今,社会经济高速发展,在当今这个全新的历史时期中,目前对于会计信息化的标准体系还没有一个全面、合理、科学、有效的构建.如果想要对我国的信息化建设水平进行提高,会计信息化责任重大.会计信息化是我国信息化建设战略中非常重要的一部分,只有把会计信息化与现如今最先进的信息技术手段结合起来,才能将会计信息化在整个社会经济中的位置有所提高.在新的社会要求下,如果想要对会计信息化体系的发展进行推动就一定要以时代发展的特点为基础对其进行构建,在构建会计信息化体系的时候要对如今会计信息化发展的程度与其中的问题有所考虑.对于物流企业来说,我国物流业整体还处于发展的初级阶段,其服务质量及经济效益还不够理想,会计核算是会计信息的基础,其准确规范与否对企业财务状况和经营成果等都有非常大的影响.本文就将对现如今我国会计信息化方面存在的不足进行分析,并针对这些不足的问题进行思考以及提出建议.     

携手共进，积极稳妥推进我国会计信息化标准建设——在首届XBRL GL研究介绍暨会计财务信息标准化、内部控制和风险管理研讨会上的讲话

大家好!在这秋高气爽、全国上下喜迎共和国60华诞的时节,我们相聚在上海,共同研究XBRL GL,一起研讨会计信息标准化、XBRL GL标准与内部控制和风险管理的理论及实践,作为我国会计信息化管理部门的一员,我感到在当今形势下召开这次研讨会,非常及时,也很有必要,在我国会计信息化发展史上,特别是在构建我国XBRL体系方面,具有重要的历史意义。在此,我对上海会计学会会计信息化专业委员会组织召开这次研讨会表示热烈的祝贺和衷心的感谢!     

浅析会计信息化标准体系构建

现代信息技术推动会计核算工作的高速发展,会计信息化的大力推广,从整体上提高了企业本身的运营效率和竞争力。本文将围绕会计标准体系构建的理论和方法学基础、其概念框架以及框架结构模型并根据会计信息化标准体系中各个关系进行浅析。     

浅析会计信息化标准体系构建

现代信息技术推动会计核算工作的高速发展,会计信息化的大力推广,从整体上提高了企业本身的运营效率和竞争力。本文将围绕会计标准体系构建的理论和方法学基础、其概念框架以及框架结构模型并根据会计信息化标准体系中各个关系进行浅析。     

会计信息化标准体系研究

针对会计信息化标准体系现状,认为现有的会计信息化标准化建设远不能适应会计信息化发展的需要,尚未形成全面、科学、合理的会计信息化标准体系,指出会计信息化标准体系面临诸多制约因素,提出会计信息化标准体系理论架构,以增加会计信息化标准体系的完备性和实用性,希望推进与完善会计信息化标准体系建设。     

会计信息化标准体系研究

针对会计信息化标准体系现状,认为现有的会计信息化标准化建设远不能适应会计信息化发展的需要,尚未形成全面、科学、合理的会计信息化标准体系,指出会计信息化标准体系面临诸多制约因素,提出会计信息化标准体系理论架构,以增加会计信息化标准体系的完备性和实用性,希望推进与完善会计信息化标准体系建设。     

浅谈如何构建会计信息化标准体系

随着我国信息技术的不断提高,我国已经进入了信息化社会,社会的方方面面都渗透着信息化的印记,会计行业也不例外。本文从会计信息化发展的现状出发,系统的阐述了我国会计行业信息化建设标准体系的构建路径,旨在进一步提高我国会计信息化的水平,促进会计工作的有效开展。     

医药连锁企业成本管理与会计核算模式创新研究

本文依据当前医药连锁经营企业的实际情况，按照企业会计准则和企业会计制度等有关规定，较系统地对医药连锁企业成本管理、会计核算模式提出一些新见解。     

Whither Financial Accounting Research: A Modern-Day Bo-Peep?

This paper comments on the lack of communication between Australian accounting academics and policymakers about research into accounting policy choice. Five perceived inhibitors of the dissemination of research results are discussed: (i) weighting of positive and normative considerations; (ii) the dominant research school lacks explanatory breadth; (iii) a perception that published research papers focus on statistical methods rather than theory development and testing; (iv) an unwillingness to entertain other research viewpoints; and (v) a breakdown in the lines of communication. Methods of increasing the interaction between Australian academics and professionals are suggested.     

An Historical Analysis of Ethical Pronouncements and Debate in the Australian Accounting Profession

This paper traces the forerunners of the present-day ethical rulings of the Institute of Chartered Accountants in Australia and the Australian Society of Accountants from the earlies professional Australian accounting bodies of the 1880s and 1890s. Various codes of ethics, articles, and memoranda of association, by-laws, charters, and professional publications are reviewed. Key Australian ethical issues are identified and their orientation over time considered. There is an early orientation towards overseas viewpoints and the issue of advertising is identified as a key impetus for ethical code development. The profession's self-interest is identified as an underlying rationale. This is presented as an historical case study of the development of accounting ethics with a view to identifying factors influencing change over time.     

人类会计思想演进的历史起点

本文阐明了人类会计思想演进的主体脉络。在人类会计思想"第一历史起点"的支配下,最初的原始计量记录方法用于采集经济时代越冬食品的储备与分配管理,以使人类摆脱生存危机。"第二历史起点"由私有财产制度的形成而引发。在财产社会与产权社会里,产权会计体现在古代、近代乃至现代各个历史时期越来越强的基础性控制作用,保障了产权社会由低级向高级阶段发展的社会秩序。进入20世纪后,人类在发展产权经济中的自由放纵造成了由"增长极限"与生态环境急剧恶化而引起的可持续发展危机。这一重大变化促使"第三历史起点"的形成。未来会计改革将围绕由以"产权为本"向以"人权为本"的思想转变展开,会计将在参与解决全球社会可持续发展危机中发挥基础性控制作用。     

会计准则的信息含量:中国会计准则与IFRS之比较

在我国 ,对如何实现中国会计准则国际化问题一直存在不同的认识。一种观点认为 ,不应过多地考虑“国家特色” ,主张尽快全面国际化 ;另一种观点则认为在会计国际化的同时 ,应当考虑并体现会计的国家特色 ,不应片面追求国际化。那么 ,究竟应当如何解决这些争端 ,把握好借鉴国际惯例和考虑中国国情的辨证关系 ,掌握好两者之间的结合“度” ?我们认为 ,会计准则信息含量的比较研究 ,可以帮助我们进行这方面的分析。本文采用实证研究的方法 ,通过中国会计准则与国际财务报告准则 (IFRS)信息含量的比较研究 ,为哪一种会计准则对信息用户更具决策相关性提供量化证据。研究结果表明 ,按照中国会计准则提供的会计盈余数据比按照国际财务报告准则提供的盈余数据更有信息含量。因而 ,当前我国的会计准则建设仍应考虑国情 ,不应当全盘照搬国际财务报告准则     

会计的社会功用:基于非历史成本研究的回顾

本文回顾了《会计研究》自创刊以来所发表的非历史成本计量属性研究的学术论文,按照"以义制利"和"趋利舍义"两分法,将所有非历史成本计量属性的论文分为两组,分别讨论这两组研究的逻辑思路和主要观点。与通常的回顾类学术文献不同,本文将非历史成本计量属性回顾与目前国际上关于金融危机和公允价值的争论联系起来,提出会计事实上已经承担了一种全新的社会功用:替罪羊角色。本文认为,会计之所以被赋予经济危机事件替罪羊,除了会计系统自身特征外,包括非历史成本计量属性在内的会计理论研究中过分强调会计方法选择的经济后果,也为会计事后被指责提供了相应的理论准备。本文为当前关于经济危机和公允价值的争论提供了一种新的解释视角。     

关于单位负责人作为本单位会计责任主体的思考

新修订的《会计法》已于今年7月1日正式实施了。为配合《会计法》的宣传落实，排解单位负责人的疑虚，试从单位负责人有哪些会计责任、为什么单位负责人是本单位会计责任主体、单位负责人应如何保证本单位会计工作和会计资料真实完整三方面谈谈个人的认识。     

ERP in action — Challenges and benefits for management control in SME context

ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the implementation. Our findings also illustrate why and under what circumstances these challenges and benefits may exist. For a holistic view of the organization our findings, based on a qualitative case study, are constructed from the viewpoints of people at different levels and functions of the organization. Top management expected a new strategic control system, but due to the many challenges it ended up with merely financial accounting based control. At the operational level, serious challenges lead to inadequate usage of the ERP system. Management control produces the financial basic data and must contend with many practical problems caused by ERP implementation.     

Current Trends within Social and Environmental Accounting Research: A Literature Review

Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and scholarship, we provide a literature review of the current trends within this area in a concise and harmonized manner for a wider audience in academia and practice. More specifically, we visit the current state of scholarly work, which can be useful in facilitating future research questions and further development of SEA research associated with relations between corporate social performance (CSP), corporate social disclosure (CSD), and corporate financial performance (CFP). Our goal is to offer insights to the current state of SEA research that is informative to both novice and expert SEA scholars, with the hope to promote and stimulate further advancement of research in this particular area. Drawing knowledge from relevant disciplines such as accounting, management, finance, and economics, this article visits the current trends within SEA research in terms of definition, research topics, theoretical viewpoints, methodological approaches, as well as suggestions for future research.     

Intersubjectivity — the challenge and opportunity for accounting

The purpose of this paper is to examine the origin, nature and intellectual character of the frameworks being used by the various critics of the public accounting profession. The paper looks at three major questions: (1) what are the frameworks critics are using to hold the profession accountable? (2) What does the response of the profession tell us about how it perceives the problem? (3) Where is the current mode of response likely to lead the profession? Our analysis identifies two different frameworks that underlie the criticism being directed at the profession. We label these the “rational scientist” and “humanist-philosopher” viewpoints. These frameworks differ in the way in which they approach intersubjective phenomena. The differences are especially sharp on the notion objectivity. The profession, thus, is caught between the crossfire of these views and is in the difficult position of responding to a set of critical standards for which there exists no consensual framework. Unfortunately, they seem to be moving more toward the “rational-scientist” position of objectivity which is likely to compound their difficulties.