刍议会计文化的培育与提升

会计文化是一个宏观的新思维，它渗透在人类的会计实践之中。研究会计文化及其培育与提升是理论和实践共同关注的问题。这对于加快我国会计理论与实务的创新、更好地服务于我国经济建设、更快地促进会计事业本身的发展与进步将具有深刻意义。     

刍议会计文化的培育与提升

会计文化是一个宏观的新思维,它渗透在人类的会计实践之中.研究会计文化及其培育与提升是理论和实践共同关注的问题.这对于加快我国会计理论与实务的创新、更好地服务于我国经济建设、更快地促进会计事业本身的发展与进步将具有深刻意义.     

浅谈会计环境对会计确认与计量的影响

会计作为人类的一项实践活动，其产生、存在与发展都要依赖于特定的环境。会计理论研究无论是以会计假设，还是以会计目标为起点，会计基本理论体系都包含会计确认与计量这一基础环节。本文试从会计环境变迁的角度考察环境对会计确认与计量的原则，以及对个别会计要素确认与计量的影响。     

我国会计的国际化与国家化刍议

会计国家化是指会计与特定的社会制度、经济体制、文化传统、生产力水平紧密相关，会计理论和方法表现出明显的国家特色，是由各国和各地区的政治、经济、文化和法律等环境的差异所决定和造成的，是会计个性的具体表现。     

简析会计理论的研究方法问题

会计理论是人类在长期的会计实践基础上、经过思维运动所产生的关于会计的理性认识，也就是概念、观点的体系，反过来又用于指导会计实践。会计理论的研究方法就是在会计实践的基础上如何达到从感性认识到理性认识的方法；也是为了会计理论研究的精确化，趋于完善对会计特定研究对象具有技术性的具体方法。     

IT环境生产方式的变化对会计的影响

IT环境的生成是技术进步推动社会生产方式变更的历史进程的产物 ,它孕育现代生产方式并预示着生产力的发展方向。本文讨论IT环境下生产方式的变化对会计理论思维的影响以及IT环境下会计理论研究和会计实践活动未来发展趋势。本文预见 ,新的会计理论的重要内容将是反映委托———代理结构的多阶段动态多目标会计信息整合博弈支持系统运动规律和行为规范的实证研究 ;反映会计时空下多元统计方法和会计预测理论的现代发展研究 ;会计行为的研究逐渐转向会计信息对社会行为影响的系统描述。     

指导我国现代会计理论建设的一部力作--评陈国辉教授的《会计理论研究》

会计理论是在人们很少把会计与理论联系在一起的艰难处境中逐渐成长起来的。迄今为止，我们翻翻为数并不见少的会计理论文献，还能依稀看到其表述的生硬和在实践面前的被动。尤其是当前不断深化发展的会计实践过程中，会计理论研究的薄弱和滞后已经产生日益明显的“瓶颈”效应，非常之事呼唤非常之人，然后成就非常之功。在机遇与挑战并存的时代召唤面前，由我国知名的会计科研机构三友会计研究所发起和精心策划，东北财经大学出版社出版的陈国辉教授的个人专著《会计理论研究》满载其多年的研究成果，厚积薄发，自信从容地向大家展示一幅丰富绵长的知识图景。     

浅析技术进步对会计的影响

从会计产生与发展的历史来看，生产力发展水平对于会计的产生与发展都是起着决定性作用的。科学技术是第一生产力，科学技术的进步对会计发展的影响已超越其他因素对其的影响，同时科技进步在促进会计发展的同时也带来了新的问题和挑战，解决这些问题将会使会计学科的发展更加趋于完善。     

会计理论体系之比较研究

会计理论体系是对会计实践进行理性认识和指导的规范化理论系统,加强对会计理论体系的研究,既是会计理论自身发展的需要,也是指导我国会计实践的迫切需要,尤其是在当前会计理论面临着大变革的知识经济时代。     

谈知识经济时代下的人力资源会计

作为知识表现形式的人力资源不仅成为推动企业生存和发展的基本因素，而且也是推动生产力发展的主导因素。会计学认为，资产是企业拥有或控制的资源，是可以对其成本和价值进行计量，正是这一点，使人力资源会计有了一定的理论基础，会计学专家开始探讨人力资源会计这一新领域。本提出了人力资源会计理论体系及其在实际中的应用与推广等问题。     

Aggregate profitability and income distribution in the UK corporate sector, 1963–1985

This paper analyses the secular and cyclical behaviour of the rate of profit for the UK corporate sector from 1962 to 1985, using the growth accounting framework developed by Weisskopf (1979) for the USA, and the labour share decomposition of Henley (1987). The results show that the five per cent per annum decline in net profit rate in the UK over the period is explained in part by each of the three factors of declining profit share, declining capital productivity and, to a lesser extent, declining capacity utilization. As in the USA profitability peaks prematurely in each business cycle as a result of distributional pressure. Further decomposition of these components points to the importance of inadequate growth of real labour productivity as an explanatory factor, and to the inability of firms to protect profit share from the effect of the pre-1979 growing employer labour tax burden. The post-1980 profit revival in the UK is not explained by a ‘breakthrough’ in terms of an improved growth rate of labour or capital productivity but rather by the sheer length of the sustained business upswing and, as yet, absence of the usual midcycle upward pressure on labour share.     

The Dutch productivity slowdown: the culprit at last?

Two aspects of the recent performance of the Dutch economy (1982–2001) have attracted wide international attention: (1) rapid employment growth and (2) a significant slowdown in labour productivity growth. This paper argues that the shift from a high-productivity, low-employment towards a low-productivity, high-employment growth path constitutes a structural change set off by the policy of low wage growth launched in 1982. Various theoretical perspectives—including neo-classical substitution, induced technological change, vintage and the Verdoorn Law—point to channels through which wage growth restraint may hold back labour productivity growth. Our growth accounting analysis—based on these perspectives—suggests that a substantial part of the Dutch labour productivity growth slowdown can be attributed to the wage growth slowdown.     

现代人力资本理论的早期发展

人力资本理论是西方的一种关于生产力方面的理论,它认为用于提高人口素质和开发智力的投资也是一种资本,也能够促进生产力的进步和经济的发展。本文论述了这一理论萌芽、发展的思想轨迹,揭示了现代人力资本理论在其早期的发展脉络。     

The effect of real wages and inflation on labour productivity in Malaysia

This study examines the relationship between labour productivity, real wages and inflation in Malaysia using the bounds testing approach to cointegration and also the Granger causality test. The findings of this study suggest that inflation is negatively related to labour productivity. However, the effect of real wages on labour productivity is non-linear and the two have an inverted-U shape relationship. From a policy viewpoint, the Granger causality test shows that real wages Granger-cause labour productivity, but there is no evidence of reversal causation. Hence, the Malaysian dataset supports the claims by the efficiency wage theory. Moreover, we find that inflation and labour productivity in Malaysia have bilateral causality in the short- and the long-run.     

The Interaction Between Efficiency Wage Theories and Labour Turnover Costs

We develop a simple model to illustrate how the effects of turnover costs on wages can be reinforced by an efficiency wage effect. The insider–outsider theory explains why labour turnover costs allow the insiders to earn higher wages than outsiders. According to the efficiency wage theory, higher wages enhance the insiders' productivity. Therefore, the costs of replacing an insider by a low–paid, low–productivity outsider are increased, which allows the insiders to raise their wages further. Again, higher wages increase insiders' productivity, which allows them to earn still higher wages, and so on. Thus, the existence of a link between effort and wages can reinforce the effects of labour turnover costs on wages.     

Structural change,the push-pull hypothesis and the Spanish labour market

This paper proposes a small-scale general equilibrium model of structural transformation with a non-agricultural labour market characterized by search frictions. The model is used to investigate the role of sectoral TFPs as main drivers of structural change and a new growth accounting exercise allows a quantitative reassessment of the importance of the labour reallocation bonus in structural transformation in the presence of labour market frictions. The model is calibrated to data for post-war Spain and its transition from dictatorship to democracy. Counterfactual simulations point towards productivity improvements in agriculture as the main driver, while modifications in labour market institutions affect mainly the labour market itself, with only a modest effect on structural change.     

试论劳动产品也是生产力的要素

本文提出劳动产品也是生产力要素的观点，认为生产力构成由劳动者、劳动资料、劳动对象、科学技术、管理等投入要素和表现要素劳动产品两部分组成。这样比较符合生产力的含义，同时可以进一步说明生产力如何决定生产关系，进一步全面理解生产力标准，有示于在实践上真正推动生产力发展。     

Unemployment,long-term employment relations and the determination of unit labour cost growth in US manufacturing industries

This paper examines the effect that unemployment and long-term employment relations exert on the determination of unit labour costs. The paper proceeds in three sections. Section one analyses the relationship between labour market conditions and unit labour costs by developping a simple model of a firm that relies upon dismissal threats to elicit work effort. The comparative static properties of this model suggest that a tightening of labour markets may result in an increase in unit labour costs. In addition, it is argued that the labour market disequilibrium that occurs at full employment levels of unemployment will likely result in an increase in the growth rate of unit labour costs. The second section of the paper reviews diverse theories of long-term employment relations (LTERs), each of which suggest that the presence of LTERs ought to reduce the effect that labour market conditions exert on unit labour costs. The third section of the paper presents empirical estimates of the effect unemployment and LTERs exert on unit labour costs. The central empirical findings can be briefly summarized. First, movements towards full employment increase the growth rate of wages, reduce the growth rate of labour productivity and increase the growth rate of unit labour costs. Secondly, where long-term employment relations are prevalent, the effect of unemployment on wage, labour productivity, and unit labour cost growth is diminished. The paper concludes by discussing the implications these findings have for effort regulation models and the macroeconomic foundations of microeconomic labour market structures     

Do exchange rates affect the capital–labour ratio? Panel evidence from Canadian manufacturing industries

Using industry-level data for Canadian manufacturing industries from 1981 to 1997, we find empirical evidence of a negative relationship between the capital–labour ratio and the user cost of capital relative to the price of labour. A 10% increase in the user cost of the Machinery and Equipment (M&E) relative to the price of labour results in a 3.3% decrease in the M&E–labour ratio in the long run. Assuming complete exchange rate pass-through into imported M&E prices, the maximum effect of a permanent 10% depreciation in the exchange rate is a 1.7% decline in the M&E–labour ratio. This result implies that the cumulative growth of the M&E–labour ratio during the 1991 to 1997 period would have been 2.3 percentage points higher had the dollar not depreciated. This may appear to be significant, but considering both M&E as a share of total capital and the capital share of nominal output are both approximately one-third, in terms of a simple growth accounting framework, the effect on labour productivity is small.     

PROCYCLICAL RETAIL LABOUR PRODUCTIVITY*

The influence of lagged adjustment and consumer spending on retail labour productivity is investigated. Both influences result in a procyclical productivity pattern.