会计准则制定模式与财务舞弊——兼议FASB对准则制定模式的变革

不同准则制定模式下都存在与准则技术性特征相“契合”的财务舞弊行为,规则导向准则容易诱发针对规则的交易规划,而原则导向准则则可能带来滥用宽泛原则的酌定行为。就审计失败而言,规则导向准则固然可能助长交易规划,但如果审计人员未能恪尽职业操守,宽泛原则同样也为审计人员允许客户的酌定行为提供了便利。因此本文认为,遏制侵蚀审计独立性的外部诱因才是有效解决财务舞弊问题的关键。     

会计准则制定导向:权变观

会计准则制定导向是会计理论研究的新课题。本文提出了会计准则制定导向权变观,这一观点旨在有机结合原则导向与规则导向的优点和规避其缺点。文章首先分析了权变观的定义、特征,并将其与现有的会计准则制定导向进行比较分析。最后就权变观对我国会计准则制定的适用性进行分析,并提出了完善的建议。     

中国会计准则制定模式的现实选择

美国一系列财务丑闻的爆发引发了人们对于会计准则制定模式的激烈讨论。本文在分析美国会计准则制定模式演变的基础上,探讨了中国会计准则制定模式的现实选择问题。     

The New Role of the Constitutive Rule

A BSTRACT . Searle used to analyze institutional facts in terms of the constitutive rule. In his more elaborate account in The Construction of Social Reality he introduces the notion of a status function. The "counts as" locution is central to both the constitutive rule and the status function. The main question I ask is what role is left for the constitutive rule after the introduction of the status function. In order to answer this question, I start by analyzing the notion of a status function. An examination of the relation between status functions and the function of representation reveals that the former is a species of the latter. An exploration of the relation between status functions and collective acceptance reveals that Searle does not provide an argument as to why collective acceptance is required for institutional facts. Searle's new account goes beyond his old analysis of institutional facts in terms of the constitutive rule. Rather than declaring the notion to be redundant, Searle assigns the constitutive rule a new role: it is to account for the fact that there can be counterfeit instances of a subclass of institutions, including, for example, that of money. This subclass consists of institutions that are codified.     

标准系统的结构

标准系统是标准的一种存在方式。文章详细介绍了标准系统及其功能、标准系统的结构及标准系统的模块化结构,阐述了建立标准系统模块化结构的意义,并通过实例分析,提出了标准系统模块化结构是解决实施标准成为发展趋势的对策。     

FASB、IASB和中国会计要素设置的比较与启示——IASB发布概念框架ED后

本文比较了在IASB发布概念框架ED后,FASB、IASB和中国会计要素设置的差异,分析了差异的原因来源于经济环境变迁、会计目标转变、会计信息使用者素质和会计文化方面。最后提出了四点启示,以期对我国基本准则中会计要素的设置有所借鉴作用。     

论会计准则制定导向的选择

会计准则制定导向问题是一个令人难以抉择的问题。本文在对现有几种会计准则制定导向观的分析中获得准则制定导向选择的恰当观点。笔者认为,具体的会计环境是准则制定导向选择的约束条件。随着约束条件的变化,准则制定导向的偏重点必然需要一定幅度的调整以适应环境的变化。我国会计准则的制定应该仍然以原则为指导,以规则为基础,从而制定出符合我国国情的高质量会计准则。     

城市店招牌规范设置与控制模式

作为城市文化经济发展的衍生物,店招牌设置的规范与否,对形成完美的城市整体意象和良好的公众感觉体验等方面的影响和作用越来越显著。本文在相关课题研究的基础上,本着现实客观的态度对国内店招牌设置的现状以及所产生的问题加以综合分析,明确店招牌设置应遵循的基本原则,提出对店招牌位置尺度、文字内容、色彩光源、材料工艺以及安全维护等规范设置与控制的具体实施方法与措施。     

会计准则制定程序研究：基于政治参与者的视角

公司管理层的偏好以及政治参与者的干预使得会计制定程序的公正性和透明性受到公众的质疑.从动态博弈论角度,对会计准则制定过程中不同政治参与者的效用偏好进行建模分析,发现:虽然美国和欧盟的会计准则制定主体遵循极为相似的程序,但由于政治参与者的作用机制不同,会计准则制定的结果也迥然不同.相对美国而言,欧盟会计准则制定者在制定一项新会计准则时,更容易被政治参与者接受.欧盟的会计准则制定过程中有更多的具有独立否定权的政治参与者介入,欧洲的公司比美国的公司更具有游说动机与影响力,政治游说行为在欧盟更容易发生.     

The break-up of municipalities: Voting behavior in local referenda

This paper examines the economic and political conditions that influence peoples attitudes regarding a municipality break-up. The theoretical model predicts intra-municipal differences in tax bases, political preferences, and population size to affect the expected gain from secession. The predictions of the model are tested using data on local referenda about municipality partitioning in Sweden. The data support one of the three effects; voters in municipality parts that are wealthy compared to other parts of the same municipality are more positive to secession.Received: April 2003, Accepted: September 2003, JEL Classification Numbers: H11, H73Anna Brink: I thank Henry Ohlsson, Lars-Erik Borge, Matz Dahlberg, Katarina Nordblom, Magnus Wikström, seminar participants at Göteborg University and Uppsala University, and two anonymous referees for useful comments. This research was financially supported by the Swedish Research Council and Ejnar Lindhs kommunalvetenskapliga stiftelse.     

会计准则制定导向权变观的内涵及权变因素分析

本文在剖析会计准则制定的原则导向观和规则导向观基础上,为了解决可操作性问题,考虑到各个国家或地区间环境的差异,提出了会计准则制定导向的权变观,并从会计准则制定导向权变观的内涵出发,分析了各种环境权变因素对会计准则制定导向选择的作用机理。     

微探标准体系在现代企业管理中的作用

市场竞争程度加大,各行各业为了能够在竞争当中占据有利地位,就需要不断创新完善企业管理体系,让现代企业根据标准体系开展各项管理工作。标准化体系需要企业结合自身的实际情况而实现管理工作的规范化,实现持续健康发展。     

The Impact of Standard Setting on Relevance and Reliability of Accounting Information: Lower of Cost or Market Accounting Reforms in China

During the period from 1998 to 2000, China implemented several new asset write‐down regulations that mandate lower of cost or market accounting (LCM) for most non‐cash assets. This is a study of the relevance and reliability of those regulations for investors in China. The study measures the association of net asset value with market value of equity and the association of accounting income with stock return, on both a historical cost accounting (HCA) basis and on an LCM basis. A fixed‐effects model controlling both year and firm effects is used in a balanced panel sample. The panel regressions show high levels of explanatory power. LCM values can be relevant but may be measured with sufficient error that they do not improve the prediction of firm values. Reliability is measured using non‐nested, overlapping model comparison tests (J and Cox). The paper also considers whether discretionary motivations influence the amount of write‐down. The study supports the relevance of LCM reforms, but finds that reliability is not increased over HCA during the period under study. Reliability appears to be reduced by the voluntary nature of LCM provisions during part of the period and by the effects of opportunism for some firms in the sample.     

论龙头企业在农业结构调整中的作用

龙头企业为农业结构调整提供市场引导，开辟了加快农业科技进步的新途径，促进了新型农业经营体制和运行机制的形成。但目前龙头与农户利益关系中存在着三大矛盾。要培育壮大龙头企业，必须增强龙头企业的市场开拓能力，建立龙头企业与农户的利益共同体，提高龙头企业的综合竞争力。     

Per Capita Funding: The Next Step to Better Schools

Changes to the state funding of education through Local Education Authorities must be gradual but are urgently required to improve standards. Dr John Marks, a member of the Hillgate Group which produced Whose Schools?, presents the argument for per capita grants to schools as a halfway-house between local authority funding and vouchers.     

关于高等学校R&D资金的税收政策探讨

高等学校作为我国自主创新体系的重要基础,本身也是科技成果研究与产业化的重要载体.如何解决高等学校R&D资金的不足,发挥税收在保障高等学校自主创新中的重要作用,成为了当前需要解决的一个问题.本文分析了现阶段高等学校R&D资金紧张的原因,并借鉴国外经验,提出了改善高等学校R&D资金紧张问题的税收政策建议.     

Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis

This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal participation. An analysis of comment letters sent directly to the IASB over the period 2002–2006, reveals that preparers sent most letters followed by the accounting profession and standard setters. With regard to timing, we find that preparers concentrate their participation efforts at a later stage in the process compared to the other constituents, who react earlier. Formal indirect participation in the IASB's due process by submitting comment letters to EFRAG is infrequently used by European constituents. In those cases where constituents exert influence to both IASB and EFRAG, they often use exactly the same comment letter. Concentrating on the drivers to participate, the data reveal that preparers, accountants and standard setters react significantly more when proposals have a major impact on the accounting numbers of a company. Users, stock exchanges and their supervisory authorities write significantly more comment letters when disclosure issues are at stake. Finally, participating preparers in the IASB's due process are larger and more profitable than non-participating preparers.     

骨髓捐献工作探讨——以苏州为例

骨髓捐献是充满爱心的人道义举,但捐献人数相对较少。文章介绍苏州市在骨髓捐献工作方面的情况,注重宣传,在宣传工作中实行阶段性和经常性相结合的办法,既突出重点,又注意宣传工作的广泛性,使更多的人积极参与到捐献者队伍中来。