会计准则制定主体模式分析

会计准则是会计实践的抽象,是会计信息的使用者或者说利害关系人--包括:投资者、雇员、贷款人、供应商和其他商业债权人、顾客、政府及其机构、公众等多方博弈的产物.本文根据会计准则自身的基本属性以及交易费用、产权经济学等经济学理论,提出有效会计准则制定机构应该具备的基本特征,并对政府制定模式和民间团体指定模式的利弊进行分析,然后根据政府制定模式和民间团体模式的优点设计出一种有效会计准则制定机构,最后对我国会计准则制定模式提出建议.     

会计准则制定的影响因素分析

从制度经济学的角度对会计准则进行解释,有利于我们从更宽广的视角,更深的层次把握会计准则的内涵,从而有利于我们的会计准则制定工作。本文主要以制度变迁等相关的制度经济学的理论对会计准则的影响因素进行了分析,希望能够多方位的理解会计准则。     

会计准则制定的影响因素分析

从制度经济学的角度对会计准则进行解释,有利于从更宽广的视角．更深的层次把握会计准则的内涵,从而有利于会计准则的制定。文章主要以制度变迁等相关的制度经济学理论对会计准则的影响因素进行分析。希望能够多方位地理解会计准则。     

基于产权视角的会计准则研究

许多因素表明,会计与产权之间存在着某种天然的“血缘”关系。在具有天然“血缘”关系的会计与产权纷繁复杂的结合点上,笔者择取的论题是从产权经济学角度论会计准则。会计准则属于一种制度,一种产权制度。本文所要研究的,就是会计准则与产权经济学结合的理论依据和意义,会计准则制定的产权动因,《企业会计准则》内容中所体现的产权思想,并对会计准则的一些具体问题从产权经济学角度展开应用分析,最后对会计改革与产权改革的相关性提出思考。     

我国会计准则变迁的制度经济学分析

会计准则是关于会计活动或会计行为的规则,因而也是一种制度.本文回顾了我国会计准则变迁历程,尝试利用制度经济学的相关理论对会计准则的变迁进行系统研究.最后,结合以上研究分析得出了对我国会计准则变迁的启示.     

浅议经济后果观与我国会计准则制定

会计准则一度被视为"检验实务的标准和未来实务改良的指针",会计准则制定者试图像自然科学那样通过一些基本的概念演绎出一套精密的准则体系,但这种对会计准则体系的刻意追求,却忽视了外部因素对会计准则制定的影响,以及对会计准则制定过程的审视.会计准则的经济后果观则为人们认识会计准则开辟了新视角.     

中日会计准则制定机制的比较

改革开放以来,我国会计领域的建设发展迅速,导致会计准则的重要性逐渐凸现.在会计准则越来越深刻的影响经济生活的同时,对会计准则的制定机构的研究显得尤为重要.本文通过对我国和日本的会计准则制定机构的比较分析,对我国的会计准则制定程序提出一些建议.     

我国会计准则变迁的新制度经济学分析

新制度经济学的核心在于交易费用理论,文章将通过运用交易费用这一理论对会计准则的制度变迁进行全面分析,通过会计学的理论和经济学的理论深度结合对会计准则的变迁进行分析预测,分析了会计准则如何在制度变迁各因素的推动下实现自我完善和自我升级。     

金融工具会计准则制定模式的探讨

随着经济的发展,公司企业经营模式多样化,投资人对会计信息的要求随之改变。会计准则作为会计实务的理论指导,必然在制定过程中发生变化。会计准则的制定模式分为原则导向和规则导向,这两种导向制定的会计准则有很大差异。长期以来,会计准则制定过程中尽管出现各种各样的争论,但规则导向和原则导向之争,只是安然事件之后出现的,并随着"萨班斯-奥克斯利法案"(SarbanesOxleyActof2002)的出台而引起实务界和学术界的普遍关注。本文通过比较原则导向和规则导向的概念、差异,得出两种导向制定模式下会计准则的优缺点;并分析国内外金融工具会计准则制定模式,从而对我国金融工具会计准则的制定模式进行评价并提出建议。     

我国会计准则的经济后果浅析

一、会计准则经济后果观 　　所谓会计准则经济后果观是指财务报告对企业、政府、工会、投资者和债权人的决策行为的影响,不同的会计准则会产生不同的会计信息,影响到各利益关系人的利益分享与社会资源的配置.美国会计界从1960年起开始意识到会计准则具有经济后果.准则的制定过程与其说是一种单纯的技术过程,不如说是一种政治博弈过程.各相关利益集团积极关注并参与会计准则的制定,使得最终实行的会计准则既要遵循会计本身的技术特征,又要考虑能够获得某种经济后果的利益集团的呼声,在二者间寻求微妙的均衡.     

Studies in accounting history: Tradition and innovation for the twenty-first century Atsuo Tsuji and Paul Garner, editors greenwood Press, 1995, 280 pp.

A number of approaches have been used to describe the evolution of accounting. However, very little is known regarding the relationship between accounting and economic histories. This article attempts to link the history of accounting with economics and economic history by reviewing the book entitled, Studies in Accounting History: Tradition and Innovation for the Twenty-First Century, and by examining the evolution of accounting from an economic perspective. Co-editors Tsuji and Garner compiled 13 selected paper to demonstrate the range of historical accounting topics, accounting theory and practice, as well as the relevance of accounting history to key aspects of economic history. The collection presents the evolutionary environmental factors that have influenced the development of accounting theory and practice. These factors are forms of business, users of financial information and their needs, the accounting profession, and various international influences including culture, politics, and economics.     

企业融资的二种基本方式及选择问题

1993年 7月 1日 ,财政部颁布并实施了新的《企业会计准则》和《企业财务通则》 ,使原有企业财务会计制度产生了根本性的改革 ,也使国有企业的经营运作发生了质的飞跃。但随着市场经济的发展及国有企业改革的深化 ,现行的企业财务管理办法和财务制度也暴露出种种局限性和不适应     

国企改革与国企的核心竞争力

企业家是各种经济活动中最关键的主体性因素。本文从企业家职能的角度,按古典经济学、非主流经济学、主流经济学三条理论主线探讨了企业家理论的演进与发展。并指出,在主流经济学中,对企业家职能的研究经历了一个肯定、否定、否定之否定的螺旋式上升过程。     

我国会计制度与企业所得税法规差异协调策略

税收从产生之日起,就与会计联系在一起。随着人类社会经济的发展,税收与会计的联系更加紧密,它们相互作用、相互影响,在社会经济生活中发挥着越来越大的作用,并成为经济学的两个重要分支。会计制度与税收的处理不仅是税务部门与企业的重要工作,而且对整个社会的经济发展也有着重要的影响,如何处理会计制度与税法之间的关系,既是会计制度和税收制度设计的理论问题,又是征纳双方确定征纳税额和反映会计信息的实践问题。在新的税法出台和新的会计准则实施后我国会计制度与企业所得税法规差异的协调更有意义。     

The Mundane Economics of the Austrian School

The Austrian School of economics—the causal-realist, marginalist, subjectivist tradition established by Carl Menger in 1871—has experienced a remarkable renaissance over the last five decades. It is not always clear, however, exactly what distinguishes the Austrian School from other traditions, schools of thought, approaches, or movements within economics and its sister disciplines. This paper argues that Austrian economics, while part of a broader tradition emphasizing the coordination of the market order, is nonetheless a distinct kind of economic analysis, and that its essence is not subjectivism, the market process, or spontaneous order, but what I call “mundane economics”—price theory, capital theory, monetary theory, business-cycle theory, and the theory of interventionism. Call this the “hard core” of Austrian economics. I argue that this hard core is (1) distinct, and not merely a verbal rendition of mid-twentieth-century neoclassical economics; (2) the unique foundation for applied Austrian analysis (political economy, social theory, business administration, and the like); and (3) a living, evolving body of knowledge, rooted in classic contributions of the past but not bound by them. Most Austrian economists from Menger to Rothbard devoted their energies to developing and communicating the principles of mundane economics, not because they failed to grasp the importance of time, uncertainty, knowledge, expectations, institutions, and market processes, but because they regarded these issues as subordinate to the main task of economic science, namely the construction of a more satisfactory theory of value, production, exchange, price, money, capital, and intervention.     

论信息技术环境下成本会计的发展与变革

相对于成本会计电算化而言,成本会计信息化进一步摆脱了人工会计的束缚,体现出一种纯粹的信息化管理思想,从而包含了更丰富的内涵,并对传统的成本会计理论体系带来深刻的冲击。认识清楚在信息技术环境下的成本会计发展历程,有利于我们积极主动地去推动成本会计的变革,创新发展。     

The contribution of agricultural economics to development

Agricultural economics is an applied discipline with a broadly based application to development theory. The importance of agriculture in economic development has led to pressing demands on the role which agricultural economists are required to play. At all stages, a major part of the planning and implementation input is contributed by agricultural economists. The development of agricultural economics was therefore dynamic as well as problem related. Within the Southern African development context, the agricultural economist has had a long standing involvement. For example, Professor F R Tomlinson chaired the important Tomlinson Commission in the 1950s, while Dr Simon Brand is the Chief Executive of the Development Bank of Southern Africa. Both are agricultural economists. In general, agricultural economics has contributed to the fields of research and training, smallholder and rural development, project planning and management, and the formulation, planning and analysis of macro‐policy.     

A paradigmatic change is needed for understanding the real market

Economics in China has been neoclassicalized in the past few decades. In this article, I argue that neoclassical economics is not a good theory of the market. It misleads both economists and government in understanding the economic issues. China is particularly vulnerable to its defects. In contrast, the Austrian School of economics is a better theory of the market since it studies the real market, not an imaginary market. The most important difference between the two economics paradigms is their understandings of the entrepreneurship. Entrepreneurship is missed in neoclassical economics. In the Austrian School economics and Schumpeterian economics, entrepreneurship is the soul of the market. The paradigm shift of economics is urgently needed but it will be a slow process. Chinese economists should play a role in this transformation.     

企业进化理论的起源与发展

企业进化理论是在生物进化学说、组织生态学和演化经济学等理论的基础上所逐渐形成的一种新型企业理论。文章在对大量文献综合分析的基础上,系统回顾了西方企业进化理论的起源与发展过程,分析了多个学派对企业进化问题的研究成果,对它们存在的不足及主要研究结论进行了总结,并