中日会计制度与核算特点比较

会计制度是指由政府部门、企业单位通过一定的程序制定的具有一定强制性的会计行为准则和规范。而会计核算也称为会计反映，是以货币为主要计量尺度对会计主体的资金运动进行的综合反映，它主要是对会计主体正在发生或已经完成的经济活动进行的事后核算。中日两国政治制度、经济环境、文化特征等有着明显地差异，因而两国的会计制度与核算亦有着明显的差别。     

高校政府会计制度实施困境与协调策略

高校自2019年执行《政府会计制度》以来机遇与挑战并存,现阶段仍面临一些困境,从上下级预算单位纵贯一体化的角度来看尤为明显。如信息系统支持力度不够、上下级单位核算模式存在差异化、特费业务核算缺乏相关性与可比性、资产管理不够优化、基建会计改革不够彻底、合同管理薄弱等。本文围绕这些困境展开深入分析,提出建立会计人才流动机制、强化信息化与会计制度的协同机制、建立行业标准、建立健全资产管理体系、完善内控管理机制等协调策略,以期优化政府会计制度在高校执行过程中的实操性。     

新会计制度急需解决的问题

预算会计制度的改革,对规范预算会计行为,提高会计水平,将起到积极的作用,对整个财政经济工作也将产生深远影响。由于新预算会计制度的会计科目、记帐方法、核算内容等变化较大,在执行过程中不免会遇到新的问题,概括来讲,主要有以下几个问题：一、乡镇自筹和统筹资金的核算问题。国务院《关于加强预算外资金管理的决定》,已将“用于乡镇政府开支的乡自筹和乡统筹资金”纳入乡镇预算外资金管理范围,而新会计制度虽已规定预算内外资金实行统一核算,但对乡自筹和乡统筹资金的核算尚未明确规定,更无相应的会计科目和核算办法,无疑是…     

浅议行政事业单位会计集中核算存在的问题及对策

行政事业单位会计集中核算是国库集中统一收付制度的基础性环节。完善这一制度对于提高会计工作质量,加强会计核算,强化会计监督,保证会计信息的真实性和完整性,进一步落实政府会计主体公共受托责任,均具有重要意义。该制度实际运行过程中存在的问题包括会计责任界限模糊、职责分工不明,会计监督、财务控制、实物管理“三位一体”监督循环体系面临挑战,报账员专业素质相对较低而对核算工作效率产生不利影响。对此,应厘清责任界限、建立核算与被核算单位协作机制,建立健全内外监控体系,加强对各单位负责人、会计人员及报账员的财务培训,以完善行政事业单位会计集中核算制度。     

中小型企业会计综述

随着社会主义市场经济的不断发展,中小型企业已成为社会经济生活中不可缺少的重要组成部分。但是,我们也应该清楚地看到,中小企业在财务会计方面存在着一些不可忽视的问题,有些还相当严重,应引起我们足够的重视。我国中小企业会计核算弱化现象日趋严重,导致中小企业会计核算过程中存在风险。为此,在制定中小企业会计制度过程中要明确会计主体;会计制度的内容应简单、易懂,便于操作;适当运用谨慎性原则;会计制度应尽可能与税法保持一致;完善会计监管体系;制定中小企业会计制度要符合成本效益原则。     

中小型企业会计综述

随着社会主义市场经济的不断发展,中小型企业已成为社会经济生活中不可缺少的重要组成部分.但是,我们也应该清楚地看到,中小企业在财务会计方面存在着一些不可忽视的问题,有些还相当严重,应引起我们足够的重视.我国中小企业会计核算弱化现象日趋严重,导致中小企业会计核算过程中存在风险.为此,在制定中小企业会计制度过程中要明确会计主体;会计制度的内容应简单、易懂,便于操作;适当运用谨慎性原则;会计制度应尽可能与税法保持一致;完善会计监管体系;制定中小企业会计制度要符合成本效益原则.     

关于上市公司会计利润操纵的思考

当前,某些上市公司会计利润操纵有着深刻的主客观原因。主观原因,如为了获得上市资格、追求政绩、操纵股价、获取非法利益、避免被ST、PT或停牌等;客观原因,如市场不成熟、主体道德自律不够、会计制度不完善、外部监管不得力等。在深刻认识这些原因的基础上,可以提出加强市场经济制度和会计制度建设,加强外部监督,加大惩罚力度,增加会计工作的透明度,加强会计行业的职业道德和诚信教育等治理上市公司会计利润操纵的可行之策。     

关于上市公司会计利润操纵的思考

当前,某些上市公司会计利润操纵有着深刻的主客观原因。主观原因,如为了获得上市资格、追求政绩、操纵股价、获取非法利益、避免被ST、PT或停牌等;客观原因,如市场不成熟、主体道德自律不够、会计制度不完善、外部监管不得力等。在深刻认识这些原因的基础上,可以提出加强市场经济制度和会计制度建设,加强外部监督,加大惩罚力度,增加会计工作的透明度,加强会计行业的职业道德和诚信教育等治理上市公司会计利润操纵的可行之策。     

中小企业会计的规范化

一、中小企业会计会计核算存在的问题 (一)会计核算主体界限不清 企业产权与个人财产界限不清,中小企业的经营权与所有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难.     

高校事业财务账与基建财务账合并的相关问题探讨

随着新的高等学校相关会计制度的出台,高校的基建财务账需要并入事业财务账。在具体的实践操作层面,并账主要依据借贷平衡原理,剔除重复核算项目,按月进行会计处理。但在实际业务处理过程中,对于从事业财务账到基建账的资金如何核算,财务制度规定得不够清楚。要解决这一问题,需要按照财政拨款资金和非财政补助资金分别核算。     

The impact of total quality management adoption on small and medium enterprises’ financial performance

This paper examines whether the management accounting practice of total quality management (TQM) positively impacts on the financial performance of small and medium enterprises (SMEs). While research has investigated the impact of TQM on larger firms, to date, there has been no comprehensive analysis of the impact of TQM on SMEs’ financial performance. Our analysis of Australian Bureau of Statistics financial data for 3776 SMEs found no evidence that TQM improved financial performance after controlling for size and risk. Our results contribute to literature by highlighting that management accounting practices developed for larger companies may not necessarily be transposable to SMEs.     

我国中小企业海外上市存在的问题及对策研究

中小企业融资一直是当前我国的一大难题,海外上市成为中小企业融资的新途径。本文分析了中小企业海外上市的有利环境,指出中小企业海外上市存在着上市市场选择、上市方式选择、上市时机选择、中介机构选择、财务会计准则差异性和公司内部不完善等问题,并提出了一系列针对性的可行性措施建议。     

Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises

Diverse complications and controversial issues in the adoption of International Financial Reporting Standards (IFRS) for Small and Medium‐sized Enterprises (SMEs) have been reported by many jurisdictions, prompting them not to adopt this set of standards. Conversely many jurisdictions have adopted or are in the process of adopting IFRS for SMEs. This study considers the impetus for successfully achieving accounting convergence with IFRS for SMEs in those jurisdictions. The possible transition issues that may arise when countries adopt IFRS for SMEs are also highlighted. Furthermore, to provide pioneering evidence on the problems accountants encounter when applying IFRS for SMEs, we conduct a survey on accounting practitioners in Fiji – an early adopter of this set of standards. Both the insights provided on the process of embracing IFRS for SMEs in Fiji and the opinions elicited from accountants highlight new dimensions to the inherent problems in IFRS for SMEs. Scant attention has been given to this issue so far; hence the empirical evidence provided by our study informs not only the global convergence of SME accounting but also the quality of the current suite of IFRS for SMEs.     

Management accounting texts in New Zealand: the need for a paradigm shift

This paper questions the dominance in textbooks of a management accounting grounded largely in neo-classical economics and scientific management. In New Zealand the most popular textbook used in introductory management accounting courses is Horngren and Foster's Cost Accounting - a Managerial Emphasis.The current seventh edition of the text, although extensively used, is not regarded as adequate for the purpose by many New Zealand educators. The text is seen as being rootd firmly in the traditional understandings of the role of management accounting which are subject to increasing challenge. Other popular texts which are influencing the content of management accounting courses also are reviewed. We conclude that, despite much criticism over many years, modern textbooks have failed to evolve; change is overdue.     

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. We also provide evidence that in jurisdictions where full IFRS have been applied to private firms, the likelihood of adoption of IFRS for SMEs increases, suggesting that jurisdictions reduce the financial reporting burden on SMEs. Moreover, in line with prior literature, there is evidence that countries with a relatively low quality of governance institutions are more likely to adopt this new set of accounting standards. The results also hold under alternative measures and different estimation approaches. Overall, our results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider our study in the future development of accounting harmonisation of non-publicly accountable entities.     

Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs

There is a great interest among researchers and practitioners in accounting information systems (AIS) value. This is particularly important in cases of systems such as enterprise resource planning (ERP). This paper empirically measures and analyses the determinants of ERP use and value in a single framework, as well as provides empirical evidence from Portuguese small and medium enterprises (SMEs). Drawing upon theories on the process and contexts of information technology (IT) we postulate nine hypotheses. Used the technology–organization–environment (TOE) framework to hypothesize how compatibility, complexity, efficiency, best-practices, training, and competitive pressure explain ERP use. Based on the resource-based view (RBV) theory we hypothesize how ERP use, collaboration and analytics explain ERP value, and its potential contribution for the nature of management control and accounting information systems on Portuguese SMEs. Through structural equation modeling, a data set of 134 web-surveyed firms is used to test the hypotheses. Our empirical analysis leads to six main findings: 1) compatibility, complexity, best-practices, and efficiency are more important determinants for ERP use as well as training and competitive pressure, suggesting that technological, organizational and environmental characteristics are the main drivers of ERP use among Portuguese SMEs. 2) Similarly, collaboration and analytics are more important for ERP value upon use, suggesting that system capability characteristics are the main drivers of ERP value. 3) ERP value benefits from system enhancements to firms' business processes in the post-implementation phases. 4) For Portuguese SMEs the mostly valued metric attained through ERP is management control. 5) Impelled by legislation, Portuguese SMEs are using ERP as the accounting system for management, financial and tax accounting. 6) Portuguese SMEs invest more than 70% of their annual IT budget to ERP use. Together, these findings offer insights into how Portuguese SMEs use and extract value from ERP, and how enhancements positively impact the system's value. Unlike the typical focus on ERP adoption described in the literature, this research focuses on the post-implementation phase, linking actual use with value creation, adding an empirical study to the AIS literature.     

企业规模与融资来源的实证研究——基于小企业银行融资抑制的视角

本文运用静态、动态面板模型和横截面Tobit模型,检验了企业规模对融资来源的影响。我们发现,企业规模越小,不仅银行融资占其总资产的比重越小,而且银行融资相对于股权融资的比例越小。与股权融资相比,银行融资对小企业更加抑制。不同于传统文献中小企业的融资难题由其自身因素所致,本文实证结果表明,小企业受到的融资抑制也与它们所处环境的宏观金融体系相关。     

中小企业信用担保机构风险管理机制缺陷及矫正

国内中小企业信用担保机构在风险的内部控制、风险的转移和分散等机制方面存在重要缺陷,影响到信用担保机构自身的存续和发展以及对中小企业的融资。深入分析其原因,担保机构风险管理机制方面的问题恰恰反映了当前国内法律监管、社会信用环境等各方面存在不足。在后续发展过程中,要注意健全法律和监管体系、完善社会信用环境、加大政府的资金扶持力度、加强担保机构的内控和管理等,更好地发挥其征信和财务杠杆作用,提高中小企业融资效率。     

Accounting and Accountability in Fiji: A Review and Synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.     

Bank involvement with SMEs: Beyond relationship lending

The “conventional wisdom” in academic and policy circles argues that, while large and foreign banks are generally not interested in serving SMEs, small and niche banks have an advantage because they can overcome SME opaqueness through relationship lending. This paper shows that there is a gap between this view and what banks actually do. Banks perceive SMEs as a core and strategic business and seem well-positioned to expand their links with SMEs. The intensification of bank involvement with SMEs in various emerging markets is neither led by small or niche banks nor highly dependent on relationship lending. Moreover, it has not been derailed by the 2007–2009 crisis. Rather, all types of banks are catering to SMEs and large, multiple-service banks have a comparative advantage in offering a wide range of products and services on a large scale, through the use of new technologies, business models, and risk management systems.