新时代 新会计 新功能

<正>2018年是不寻常的一年,它既是改革开放四十周年的纪念之年,也是全面贯彻中共十九大精神的开局之年。纪念改革开放四十周年,深入贯彻落实党的十九大精神,全面回顾和系统总结改革开放以来会计改革与发展的成就和经验,推动会计更好地服务新时代治国理政和改革发展大局,中国财政科学研究院与中国会计学会、北京物资学院、山西大学共同举办此次论坛,回顾改革开放四十年来的会计事业发展成就并展望我国会计未来发展趋势。     

中国农村金融学会、《农村金融研究》杂志关于举办“纪念改革开放40周年”专题征文活动的启事

正2018年是中国改革开放40周年。40年来,中国金融业因事而化、因时而进、因势而新,取得了举世瞩目的成就。为充分展示我国商业银行和农村金融领域改革发展的成就与经验,深入探讨新时代我国商业银行和农村金融领域进一步改革开放的方向和趋势,中国农村金融学会、《农村金融研究》杂志将举办"纪念改革开放40周年"专题征文活动。有关事项说明     

中国农村金融学会、《农村金融研究》杂志关于举办“纪念改革开放40周年”专题征文活动的启事

正2018年是中国改革开放40周年。40年来,中国金融业因事而化、因时而进、因势而新,取得了举世瞩目的成就。为充分展示我国商业银行和农村金融领域改革发展的成就与经验,深入探讨新时代我国商业银行和农村金融领域进一步改革开放的方向和趋势,中国农村金融学会、《农村金融研究》杂志将举办"纪念改革开放40周年"专题征文活动。有关事项说明     

中国会计学会第十届会计史学术研讨会征文启事北大核心CSSCI

为纪念改革开放四十年,促进会计史学术研究和交流,总结四十年来的会计改革与发展经验,由中国会计学会(ASC)会计史专业委员会主办、黑龙江农垦总局和首都经济贸易大学共同承办的"中国会计学会会计史专业委员会第九届年会暨会计史学术研讨会"将于2018年8月21日至22日在黑龙江农垦总局建三江管理局(佳木斯市富锦市)举行。现面向国内外专家与学者征文。     

回眸“十一五”:会计改革波澜壮阔的五年

2010年12月27日,在全国财政工作会议期间,十位全国先进会计工作者被表彰,并受到中共中央政治局常委、国务院副总理李克强的接见。这是"十一五"时期我国会计领域内的最后一件大事,也标志着我国会计改革与发展在"十一五"时期完美收官。"十一五"时期,我国会计事业抓住发展战略机遇期,以改革为动力,以发展为主线,在中国会计史上留下了浓墨重彩的篇章:会计改革和发展的战略高度前所未有;会计事业的繁荣景象前所未有;会计在整个社会中的影响和地位前所未有。2006年2月,中共中央政治局常委、国务     

“改革开放与金融发展”暨纪念中国人民银行成立70周年征文启事

2018年,是中国改革开放40周年,也是中国人民银行成立70年。为充分展示改革开放给我国金融事业带来的伟大成就,以及中国人民银行成立70年来的发展历程,《北方金融》将开辟"改革开放与金融发展"专栏,现特向广大读者征集稿件。一、征稿主题主题分别为"改革开放40年与金融发展"及"中国人民银行成立70周     

溶铸会计辉煌 启航青春梦想——省财政厅会计处山东经济学院联合举办纪念会计与改革开放30周年文艺晚会

为纪念会计与改革开放30周年,11月27日晚,由山东省财政厅会计处主办、山东经济学院会计学院承办的"熔铸会计辉煌启航青春梦想"——纪念会计与改革开放30周年文艺晚会在明水校区体育馆举行。晚会分辉煌篇、奋斗篇、希望篇三个篇章,寻访了中国会计与改革开放的进程,总结了中国     

“十一五”时期中国会计改革与发展大事记

"十一五"时期,伴随着我国经济的高速增长,会计在经济社会中的地位越来越重要。上至国家领导人,下至普通百姓,都在关注会计。正是在领导重视下,在社会各界的关注下,我国会计事业在"十一五"时期取得了长足发展。在这一过程中,蓬勃发展的中国会计事业给我们留下了许多难忘的记忆。本刊特系统梳理了"十一五"时期中国会计改革与发展大事记,与广大读者共同回忆"十一五"时期的会计改革与发展轨迹。2006年1月首次全国会计学术带头人后备人才选拔考试在全国26个考点同时举行,共有211名考生参加了考试。2006年2月     

我国会计标准改革的基本经验和未来展望

1978年党的十一届三中全会胜利召开,标志着中国改革开放的大幕徐徐拉开;与此同时,会计改革也全面启动。经过30年的改革攻坚,我国恢复重建了会计管理机构,建立完善了会计法律法规体系,实现了会计标准的国际趋同,培育壮大了会汁审计服务市场,建立了多层次的会计专业技术资格考试评价体系,培养了人批会计人才,既有效支撑了我国的改革开放事业,同时也为我国1000万会计人员的职业发展与个人前途开辟了发展道路。     

“改革开放与金融发展”暨纪念中国人民银行成立70周年征文启事

2018年,是中国改革开放40周年,也是中国人民银行成立70年。为充分展示改革开放给我国金融事业带来的伟大成就,以及中国人民银行成立70年来的发展历程,《北方金融》将开辟"改革开放与金融发展"专栏,现特向广大读者征集稿件。一、征稿主题主题分别为"改革开放40年与金融发展"及"中国人民银行成立70周年",作者可在主题范围内自行选题。可从金融改革开放的某个侧面进行选     

美元强势仍将延续外汇市场走势分化

2014年主要经济体复苏进程和货币政策分化,下半年以来,国际外汇市场货币走势分化,市场交易量持续上升,波动性加大。文章基于2014年以来国际外汇市场走势及其影响因素的分析,展望国际外汇市场当前分化走势的延续性。     

Resource rents; when to spend and how to save

Countries with substantial revenues from renewable resources face a complex range of revenue management issues. What is the optimal time profile of consumption from the revenue, and how much should be saved? Should saving be invested in foreign funds or in the domestic economy? How does government policy influence the private sector, where sustainable growth in the domestic economy must ultimately be generated? This paper develops the issues in a simple two-period model, and argues that analysis must go well beyond the simple permanent income approach sometimes recommended.     

Knowing what to sell, when, and to whom

Despite an abundance of data, most companies do a poor job of predicting the behavior of their customers. In fact, the authors' research suggests that even companies that take the greatest trouble over their predictions about whether a particular customer will buy a particular product are correct only around 55% of the time--a result that hardly justifies the costs of having a CRM system in the first place. Businesses usually conclude from studies like this that it's impossible to use the past to predict the future, so they revert to the timeworn marketing practice of inundating their customers with offers. But as the authors explain, the reason for the poor predictions is not any basic limitation of CRM systems or the predictive power of past behavior, but rather of the mathematical methods that companies use to interpret the data. The authors have developed a new way of predicting customer behavior, based on the work of the Nobel Prize-winning economist Daniel McFadden, that delivers vastly improved results. Indeed, the methodology increases the odds of successfully predicting a specific purchase by a specific customer at a specific time to about 85%, a number that will have a major impact on any company's marketing ROI. What's more, using this methodology, companies can increase revenues while reducing their frequency of customer contact-evidence that overcommunication with customers may actually damage a company's sales.     

Fintech and access to finance

This article surveys research on the effects of digitalization on access to finance. We focus the review on access through fintech. We review the growth of three main fintech technologies, fintech lending (incl. peer-to-peer lending), crowdfunding and initial coin offerings. We discuss existing evidence on how fintech affects access to finance for firms and investors and consider the regulatory challenges it poses. We incorporate the papers in this special issue, underlining their significant contributions to our understanding of the digitalization of finance and its effects. Finally, we discuss the challenges of research in the digital finance area and propose some new avenues for future research.     

Response to Nelson and Schwartz

In responding to Nelson and Schwartz's [2008. The impact of Milton Friedman on modern monetary economics: setting the record straight on Paul Krugman's “Who was Milton Friedman?”. Journal of Monetary Economics 55, this issue] critique of my “Who Was Milton Friedman”, I focus on three central economic topics: (i) whether it is reasonable to claim that the Federal Reserve caused the Great Depression; (ii) whether monetary policy had the power to engineer an economic recovery after the onset of the depression; and (iii) whether monetarism succeeded or failed. On all these key points, I reject the criticisms of Nelson and Schwartz.     

Driven to Distraction: Extraneous Events and Underreaction to Earnings News

Recent studies propose that limited investor attention causes market underreactions. This paper directly tests this explanation by measuring the information load faced by investors. The  investor distraction hypothesis  holds that extraneous news inhibits market reactions to relevant news. We find that the immediate price and volume reaction to a firm's earnings surprise is much weaker, and post-announcement drift much stronger, when a greater number of same-day earnings announcements are made by other firms. We evaluate the economic importance of distraction effects through a trading strategy, which yields substantial alphas. Industry-unrelated news and large earnings surprises have a stronger distracting effect.     

Assessing risk-taking: what to measure and how to measure it

Abstract

Risk-taking has been a major field of interest for scientists and for applied purposes since decades. However, many researchers have noted that the current measurement instruments fail to show adequate validity and predictive power. Given the recent calls to develop new measures, this paper aims to highlight six key points that should be kept in mind when constructing or using measures of risk-taking concepts. Specifically, we encourage risk-taking scholars (a) to pay close attention to the terminology used in studies, (b) to distinguish measures of general and specific risk-taking, (c) to distinguish risk-taking from the appeal of risky activities, (d) to keep in mind the subjectivity of risk-taking, (e) to consider the measurement of passive risk-taking, and (f) to favour more realistic risk-taking tasks. Overall, these recommendations should help researchers to design and use more relevant risk-taking measures.