2008SNA与1993SNA中金融工具的比较研究

1993年版国民经济核算体系(1993SNA)的修订版2008SNA目前已经由联合国公布,2008SNA在金融核算方面对1993SNA作出了重大修订,其中在金融工具方面的完善和发展是其中重要组成部分。本文对金融工具在1993SNA和2008SNA两个版本中的分类以及核算方法进行了比较,体现出2008SNA在金融工具方面对1993SNA的继承和发展,并总结出此次金融工具修订的主要特点,为中国金融核算体系的修订指明了方向。     

SNA中的货币与金融统计分析

货币与金融的统计是国民经济核算体系中的重要组成部分,能够帮助人们避免经济危机。基于此,本文从SNA中的货币与金融统计的原则展开论述,从总量指标、框架构建、金融资产分类、新型支付方式的影响、统计范围这几个方面介绍了货币统计,并阐述了金融统计中的存量、流量、使用产出、银行信贷、金融市场这几项内容,希望能够为我国国民经济的发展提供助力。     

2008SNA与2000MFS中金融主体分类的比较与思考

2008SNA与2000MFS这两大宏观经济核算体系中都有对金融主体的分类,但两者却存在着差异,金融主体分类关系到一国的货币与金融统计体系,对货币政策、金融监管至关重要;2008SNA已经随着时代的脚步对金融主体分类作出相应的改变,于是对2008SNA与2000MFS中金融主体分类的比较显得尤为重要,以期望能够找出两者的异同点,对2000MFS进行相应的调整,使其更加适应和贴近当前宏观经济形式。     

基于DEA模型的保定市金融生态环境优化研究

金融生态环境对金融发展的促进作用,可以看作是金融生态环境作为投入要素、金融发展作为产出要素的投入产出系统。本文以保定市为研究对象,通过建立金融生态环境评价指标体系,采用2008-2013年间的数据,运用DEA模型分析了金融生态环境对金融发展的产出效率,发现2013年这个决策单元是DEA非有效的,并借助投影分析计算投入与产出的冗余量,最后提出了优化金融生态环境的建议。     

浅谈对货币的统计定义的思考——基于对2008年MFS与SNA的比较

通过对2008年MFS与SNA的比较,在MFS(2008)中补充了对货币的统计定义的扩展。本文主要阐述这一补充内容的详细涵义,进而结合中国的实际情况提出了一些完善我国货币与金融统计的建议。     

江苏省13地市科技金融效率差异——基于DEA模型分析

科技金融是科技产业与金融产业的融合,科技金融效率的分析是评价科技金融发展水平的主要内容。通过对江苏省13地市科技金融投入与产出进行比较分析,在此基础上运用DEA模型对13地市的科技金融效率进行实证分析,提出苏南地区在科技金融的投入与产出的绝对数值上均为全省最高,但科技金融效率却为全省最低等结论,并提出增加苏北和苏中地区的科技金融投入,适度减少苏南地区科技金融投入,进一步研究R&D人员数量与科技金融效率的关系,发展科技金融的"苏州模式",努力提升科技金融效率。     

农村非正式金融统计体系构建探讨与研究

本文就农村非正式金融统计进行了初步的探讨和研究,结合我国农村金融发展特别是非正式金融发展的现状和特点,利用正式金融统计和SNA的基础理论与方法,就构建非正式农村金融统计的必要性和可行性进行了探讨,并就其一般性原则进行了研究。     

基于国际接轨的宏观消费核算

SNA和MPS两大国民经济核算体系在宏观消费核算范围、核算指标、核算方法和表现形式上都存在显著的差别.笔者认为,SNA的宏观消费核算比MPS更为科学和实用.本文通过分析1992年中国国民经济核算体系的局限性,提出了进一步推进宏观消费核算向1993年SNA接轨和完善我国宏观消费核算的建议;并探讨了宏观消费核算的基本原则、核算方法及其账户设置.     

SNA2008中知识产权变革的核算困境及影响

进入21世纪以后,全球经济产生了巨大变革,知识和信息不断为经济发展提供新的动力和增长点,新的经济形式不断产生,技术换代速度明显加快,知识经济的特征愈加明显,这不仅深刻地影响着人类生活的方方面面,而且给经济核算带来了巨大的挑战。作为当今世界广泛使用的SNA核算方法,也会随着经济发展而不断调整核算方式,利用各国实践SNA的经验成果,不断修订,以更加全面合理地反映经济发展的全貌。联合国对SNA统计方法的最新的一次修订是2008年,其关于知识产权方面核算方法的变革尤为引人注目,本文将分析这一方面的变革带来的影响和面临的问题。     

金融互换再衍生限定化制度初探

针对2008年金融海啸中所反映出来的金融衍生产品的再衍生性是否需要被限定的重大现实问题,本文通过对金融海啸以及金融互换类金融衍生工具衍生性的侧重性分析,认为衍生层数过多是导致金融海啸与经济危机的重要原因,应当对金融互换产品以及其他金融衍生品的衍生层数进行必要的限定,并进一步在此基础上提出了金融互换再衍生限定化制度的初步理论与内容构想,并认为金融互换再衍生限定化制度的思想方法完全适用于其他金融衍生品的再衍生限定化制度的创建.     

Accounting research in China: commemorating the 40th anniversary of reform and opening up

This study reviews the influential accounting literature on China topics published both in international and Chinese journals in the recent four decades to celebrate the 40th anniversary of the reform and opening up in China. We first review the literature published in the first two decades, where normative research is dominant and financial accounting and managerial accounting are the main topics. Then, looking more in-depth at the most recent literature, we separately discuss the articles published from 1998 to 2007 and from 2008 to 2018, in which many topics are covered including financial accounting, managerial accounting, financial management and corporate governance, auditing and tax. Finally, conclusions and future suggestions are raised based on the issues explored over the past four decades.     

Spotlight on pensions

Pensions represent a significant financial burden for many companies and a critical source of retirement income for employees. Accordingly, it is important that corporate financial statements transparently present information about the financial health and consequences of pension plans. Numerous criticisms have been levied at financial reporting for pensions, leading to a recent project to revise pension accounting. This article discusses implications of changes to pensions accounting for financial statement users and corporate managers. In general, research suggests that likely changes in pension accounting could increase financial statement users' perceptions of companies' pension burden and risk. In turn, these perceptions could affect corporate managers' decisions with respect to pension commitments and investments.     

On the Prediction of Corporate Financial Distress in the Light of the Financial Crisis: Empirical Evidence from Greek Listed Firms

This paper evaluates the impact of accounting and market-driven information on the prediction of bankruptcy for Greek firms using the discrete hazard approach. The findings show that a hazard model that incorporates three accounting ratio components of Z-score and three market-driven variables is the most appropriate model for the prediction of corporate financial distress in Greece. This model outperforms a univariate model that uses the expected default frequency (EDF) derived from the Merton distance to default model, a multivariate model that is exclusively based on accounting variables, a model that combines the EDF and accounting variables, and a multivariate model that uses only market-driven variables. Classification accuracy and bankruptcy forecast tests confirm the main results. The model is also able to sustain high long-term performance when augmenting the forecast horizon from one to two and three years.     

上市公司财务业绩报告的缺陷及改进研究——基于企业资源理论视角

上市公司财务会计报告承担着受托责任及提供决策信息两大会计目标，但现行财务业绩报告在披露方式、内容的完整性、相关性、实质重于形式等方面存在问题。文章基于企业资源理论总结了现行上市公司财务业绩报告在形式与内容上的缺陷．并从企业资源理论的视角提出更加科学合理的财务业绩报告。     

新政府会计制度下高职院校财务管理质量提升对策探析

高职院校会计核算有其自身特点,新政府会计制度背景下对财务管理提出了新要求,同时高职院校会计核算和财务管理中面临着许多需要改进提升的地方,介绍了新政府会计制度的核算特点,在分析高职院校财务管理不足基础上提出了提升财务管理质量的对策,以期维护高职院校财经秩序,促进学校健康发展。     

Financial socialism: The role of financial economics in economic disorganization

A growing body of research shows evidence that financial economics played a significant role in recent financial crises, such as the subprime mortgage crisis, Enron and Long-Term Capital Management. This track record is a wake-up call for managers and investors who employ financial economic models. This paper demonstrates how financial economics decouples market prices from the valuation by customers and resource owners in a systematic way. As an organization principle, financial economics replaces value-driven investment by a theory-driven ruling of anonymous financial markets – a scenario warranting the title “financial socialism”. Implications for customer valuation, financial accounting, and a maxim for the sound application of financial economic models are presented.     

What Drives Financial Innovations in Kenya’s Commercial Banks? An Empirical Study on Firm and Macro-Level Drivers of Branchless Banking

ABSTRACT

This paper examines the firm- and macro-level drivers of financial innovations in Kenya’s commercial banks. We focus on branchless banking innovations, namely: mobile banking, agency banking, internet banking and automated teller machines. These financial innovations represent a departure from traditional branch based banking. We conduct an empirical analysis of the four financial innovations using Koyck distributed lag models, estimated using dynamic panel estimation with System Generalized Method of Moments. We use 10-year panel data from 42 out of 43 commercial banks in Kenya covering the years 2004–2013. We provide empirical evidence that at the firm level, branchless banking is driven by firm size, transaction cost, agency costs, technological developments at the firm level and firm constraints. In addition, at the macro level, regulation, technological developments at the macro level, incompleteness in financial markets and globalization are important drivers of branchless banking.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

论会计集中核算制度

财政资金管理体制改革的一项重要措施,便是改变原有的财政资金分数收付方式,探索以会计核算中心为主要载体的收支制度改革,对行政事业单位的财务收支实行集中统一的会计核算和管理.这种制度,以公共财政理论和效益财政理论为指导,以建立公开、高效、廉洁、务实的财政管理运行机制为目标,通过规范会计行为,加大对财政资金收支的监管力度,提高资金使用效益.它既是对现行财务管理体制、理财方式的大胆创新,也是我国财政实现与国际接轨,构建公共财政框架的重要环节.