入世对中国会计市场的影响

入世使中国民族经济受到巨大的影响，有利也有弊，中国的民族会计市场也是如此。　　一、入世带来的发展机遇　　（一）会计行业将成为引人注目的职业。会计信息是人们在经济活动过程中用会计理论和方法，获得的反映会计主体价值运动状况的经济信息，对反映会计主体的财务状况及经营成果起着决定性的作用，同时也是企业进行管理与决策的依据。一个企业的会计信息是企业所有者、政府、投资者、债权人以及社会公众所关心的热点问题，会计信息告诉大家该企业经营、管理、生存情况，虚假的会计信息将会使使用者蒙受巨大的损失。随着中国的入世，…     

会计师事务所规模化发展初探

目前中国会计市场进一步扩大开放．一大批国外注册会计师及会计师事务所以各种形式来华执业，这必然会加剧国内会计职业市场的竞争。我国会计师事务所要在这竞争中争得一席之地．必须走规模化发展的道路。     

诚信会计 诚信人生

会计诚信建设是当今社会的热点、焦点话题之一，加强会计诚信建设需要从将审计和咨询业务公开，健全制度，加强诚信教育等六个方面入手。     

谈会计职业的立场

当人们在各种场合下提及“会计”一词时 ,往往会涉及三种不同的涵义 :（１）会计学（Ａｃｃｏｕｎｔｉｎｇ） ;（２）会计实践活动（Ａｃｃｏｕｎｔａｎｃｙ） ;（３）会计职业（Ａｃｃｏｕｎｔａｎｔ）。大量的文献已从理论和实践等多方面对会计这一门科学进行了深入的研究 ,但对于会计职业本身的内容却鲜有涉及 ,虽然从相当程度上说 ,会计职业的繁荣是促进会计理论研究的一大动力。会计职业从行业行为上看和其他职业行为存在着差异 ,其他职业在不违反职业道德的前提下 ,其立场完全站在维护客户利益的角度。如医生全心为患者着想 ,律师完全…     

"2004中国CFO年度人物"评选正式启动

随着11月16日"2004中国CFO年度人物"评选暨"首届中国CFO高峰论坛"新闻发布会的召开,"2004中国CFO年度人物"评选活动正式拉开帷幕.本次活动得到了财政部会计司、中国会计学会、中国注册会计师协会、上海国家会计学院、北京国家会计学院、各地财政厅和会计学会、澳洲会计师公会、德勤会计师事务所、中国会计视野网站的大力支持.30多家新闻媒体将对本次活动进行跟踪报道.作为本次活动独家网络合作伙伴的新浪网也将开设专栏跟踪报道本次活动.     

注册会计师的法律责任浅析

通过验资报告“真实性”的认定分析，以及对验资报告审判的法律依据、法律责任的承担和审判权的实施的阐述，说明验资业务不应被视为注册会计师的执业陷阱。     

改革开放后上海第一家会计师事务所创办的点点滴滴

现在的上海上会会计事务所,前身是上海会计师事务所。它成立于1981年1月1日,成立时名为上海注册会计师事务所,一年以后改称上海会计师事务所。现在一般都将上海会计师事务所作为新中国注册会计师制度恢复重建之后正式成立的全国第一家会计师事务所。我曾参与了这家事务所成立早期的一些工作,有以下一些回忆。     

查尔斯·亚瑟·鲍雪

查尔斯·亚瑟·鲍雪(Charles Arthur Bowsher)是著名的会计学家。由于其在任美国会计总署(General Accountability Office,简称GAO)总审计长的15年间为构建现代美国政府审计制度方面的杰出成就,成为1996年被选入美国会计名人堂的三位会计大师之一。     

查尔斯·托马斯·亨格瑞

查尔斯·托马斯·亨格瑞（CharlesThomasHorngren,1926）是美国会计学界和教育界享有盛誉的杰出学者。由于其在会计教育和管理会计方面的杰出贡献,1990年成为被选人美国会计名人堂的唯一一位会计大师。     

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Nineteenth century US railroads were the first ‘big businesses’ and had profound influence on society. This paper addresses one source of talent for the early US public accounting profession—railroads. Following the end of the US Civil War (1861–65), industrial expansion was a revolutionary experience, with large trusts appearing in the wake of the railroad's maturing influence on the development of a vast continental economy. Accounting practice also was impacted by railroads. For example, the development of annual reports, income measurement, the standardization of reporting by regulators, developing fixed and variable cost, and throughput concepts for capital intensive business—all were related to the railroads. This paper focuses on a significant link between the emerging public accounting profession and the railroads by examining how an early major US public accounting firm relied upon accounting skill developed within railroads as an important source of talent. Arguably, talent is the most important resource of a professional firm. While it is a commonly held view that the immigration of UK accountants in the late nineteenth century was the source of public accounting talent, this paper provides evidence of a competing explanation—the sourcing of talent from a firm (Haskins & Sells) that continues to the present day as Deloitte. Key leadership and personnel of that time gained their experience while working on the domestic railroads.     

“购买”欧洲

专业投资欧洲房地产的基金公司欧罗巴资本（EuropaCapitalLLP）创始合伙人CharlesGraham认为,对中国投资者来说,投资欧洲房地产不仅是分散投资组合的一个选择,而且还可参与流通量高而具透明度的市场。     

Sleep deficit: the performance killer. A conversation with Harvard Medical School Professor Charles A. Czeisler

Companies today glorify the executive who logs 100-hour workweeks, the road warrior who lives out of a suitcase in multiple time zones, and the negotiator who takes a red-eye to make an 8 A.M. meeting. But to Dr. Charles A. Czeisler, the Baldino Professor of Sleep Medicine at Harvard Medical School, this kind of corporate behavior is the antithesis of high performance. In fact, he says, it endangers employees and puts their companies at risk. In this interview, Czeisler describes four neurobiological functions that affect sleep duration and quality as well as individual performance. When these functions fall out of alignment because of sleep deprivation, people operate at a far lower level of performance than they would if they were well rested. Czeisler goes on to observe that corporations have all kinds of policies designed to protect employees- rules against smoking, sexual harassment, and so on-but they push people to the brink of self-destruction by expecting them to work too hard, too long, and with too little sleep. The negative effects on cognitive performance, Czeisler says, can be similar to those that occur after drinking too much alcohol: "We now know that 24 hours without sleep or a week of sleeping four or five hours a night induces an impairment equivalent to a blood alcohol level of .1%. We would never say, 'This person is a great worker! He's drunk all the time!' yet we continue to celebrate people who sacrifice sleep for work." Czeisler recommends that companies institute corporate sleep policies that discourage scheduled work beyond 16 consecutive hours as well as working or driving immediately after late-night or overnight flights. A sidebar to this article summarizes the latest developments in sleep research.