网上银行离我们还有多远

市场经济给企业带来了竞争，作为金融服务业的银行为了适应市场竞争的要求，先后推出了汽车银行、电话银行、自助银行等，目前又出现了网上银行。那么网上银行是什么？它将在未来的竞争中扮演什么样的角色呢？我们不禁要问     

通货膨胀离我们还有多远?

由于经济危机,各国都实行了积极的经济刺激计划,因而使得金融系统面临着大量的货币供给、大规模的货币信贷、相当低的利率水平以及宽松的货币、财政政策。而今年伴随着经济缓缓变暖,我们看到国内物价水平不断上升、国际原油价格一路攀升、升息以及人民币升值预期压力加强、楼价高股市热等等,各项经济指标均向我们显示通货膨胀预期逐日增强。     

无现金社会离我们还有多远

现金是一国货币供应量中最基本和最活跃的组成部分。随着金融电子化的不断发展,各种支付技术相继出现,既方便了用户的使用,又为人类通向无现金社会展示了美好的前景。然而,在通向无现金社会的道路上,我们依然面临着不少“挡路石”。无现金社会,是海市蜃楼,还是希望的彼岸,一切有待思考。     

最低价中标离我们还有多远

招投标是一种被广泛使用的竞争f生的交易方式,它对稀缺的市场资源进行有效配置起着积极的作用。“招标投标法》第四十一条规定：中标人的投标应当符合下列条件之一：（一）能够最大限度地满足招标文件中规定的各项综合评价标准（二）能够满足招标文件的实质性要求,并且经评审的投标价格最低;但是投标价格低于成本的除外。我国目前实行的评标办...     

博弈论与会计准则制定

会计是一种特殊的商品,拥有制定者和使用者供需双方,在普通的商品交易市场上,买卖双方的交易获利是一个长期博弈的过程,所以在会计领域,博弈论的应用也能更好的解决供需双方之间的矛盾。进行博弈分析使会计信息的内涵更为丰富,也更有意义。会计准则的制定是会计信息对外发布的第一步骤,在准则制定过程中涉及到一系列的利益相关者,为此需要进行他们之间的获利博弈分析,本文将对此进行浅要研究。     

低成本航空离我们还有多远

随着民营奥凯航空公司的顺利首航，有关低成本航空的话题再次成为大家关注的焦点。那么，低成本航空离我们的生活还有多远?     

傻瓜式投资离我们还有多远

众所周知,投资理财最重要的工作是资产配置,理财顾问的核心价值是为客户提供一套适合的资产配置方案.这是一项非常专业的工作,不仅需要掌握大量信息,如市场上的产品类别、数量及相应的风险收益特征等,还要具备精专的技能,如考虑如何更好地将资产与客户的理财目标、风险属性相匹配.就像医生,不仅要有诊疗能力,还要掌握足够多的药品性能.     

Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us

There is strong evidence that current levels of accounting diversity are reflected in various dimensions of sharemarket activity. However, there is little available research to help us assess the potential effects of accounting hamonisation on the ASX and its participants. Moreover, the available indications suggest that the answers will not be simple, and not always in accord with some of the arguments that are heard in the hamonisation debate.     

'Fair Value' for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting

The LASC is pursuing proposals for accounting for financial instruments that are conceptually flawed and unworkable in practice. "Fair value" has been elevated to a catch-all concept to resolve measurement issues objectively. Adoption of fair value, as cuwently interpreted by standard-setters (eg, by the FASB in Concepts Statement No. 7, issued in February 2000), threatens to drive out a long-understood, theory-based approach to the rationales for cuwent value accounting — founded on "deprival value" — that has recently been comprehensively restated in Accounting Theory Monograph 10, issued by the Australian Accounting Research Foundation in 1998, and reaffirmed in the UK Accounting Standards Board's Statement of Principles for Financial Repovting, issued in December 1999.     

银行业监管如何在新会计准则下谋变

2006年2月15日,财政部发布了新的企业会计准则,并将于2007年1月1日在上市公司施行。新的企业会计准则体系强化了为投资者和社会公众提供有用信息的新理念,基本实现了与国际财务会计准则的趋同。新会计准则体系的实施必将对银行业经营和银行监管工作带来诸多影响。     

Converging to International Accounting Standards: Views from Japan

Many countries, including the European Union member states and Australia, adopted international accounting standards in 2005. This year was also critical in Japan for convergence activities. Based on a review of 2005 financial statements and a survey of securities analysts, this study identifies key issues for convergence of Japanese and international accounting standards. We find that accounting requirements relating to fair value measurement, comprehensive income items, leases and business combinations are relevant to Japanese firms. A survey of 974 members of the Security Analysts Association of Japan about these issues indicated support for convergence and the use of fair value measurement, disclosure of comprehensive income, recognition of leases and use of the purchase method for consolidation. We report support for several positions favoured by the International Accounting Standards Board (IASB), a positive signal for achieving convergence goals in Japan, which will be of interest to capital market participants in Japan and other countries .     

Accounting Standards and Earnings Management: Evidence from China

This article examines the effect of an asset impairment–related regulatory reform on earnings management in China. Chinese Accounting Standard No. 8 (CAS No. 8), which prohibits the reversal of long‐lived asset impairments, was promulgated to constrain managerial opportunism with respect to previously recognized impairment loss reversal. CAS No. 8 forbids the reversal of long‐lived asset impairment losses only, while allowing the reversal of short‐term asset impairment losses. Based on a sample of China's A‐share listed companies on the Shanghai and Shenzhen Stock Exchange during the period 2001–2008, we reveal that managers use less current asset write‐downs and more reversals in the post–CAS No. 8 period. However, such reporting practices do not appear to be influenced by managerial incentives to avoid reporting losses and/or for “big bath” accounting purposes.     

会计准则的信息含量:中国会计准则与IFRS之比较

在我国 ,对如何实现中国会计准则国际化问题一直存在不同的认识。一种观点认为 ,不应过多地考虑“国家特色” ,主张尽快全面国际化 ;另一种观点则认为在会计国际化的同时 ,应当考虑并体现会计的国家特色 ,不应片面追求国际化。那么 ,究竟应当如何解决这些争端 ,把握好借鉴国际惯例和考虑中国国情的辨证关系 ,掌握好两者之间的结合“度” ?我们认为 ,会计准则信息含量的比较研究 ,可以帮助我们进行这方面的分析。本文采用实证研究的方法 ,通过中国会计准则与国际财务报告准则 (IFRS)信息含量的比较研究 ,为哪一种会计准则对信息用户更具决策相关性提供量化证据。研究结果表明 ,按照中国会计准则提供的会计盈余数据比按照国际财务报告准则提供的盈余数据更有信息含量。因而 ,当前我国的会计准则建设仍应考虑国情 ,不应当全盘照搬国际财务报告准则     

税收国际协调与会计准则全球趋同关系之辨析

本文研究经济全球化下税收国际协调与会计准则全球趋同这两大并存趋势的关系。论文认为 ,这两大趋势是经济全球化在国际税收和国际会计这两个相互联系领域中的反映 ,并从六个方面论述了两者之间的内在联系以及所反映的本质内涵。作者认为 ,二者之间的关系是所谓“经济一体化三难”的反映 ;在中国参与经济全球化的过程中 ,应把握两者关系 ,注意政策的内在协调 ,同时考虑国际税收与会计交叉学科的发展 ,为实务界提供指导     

International Accounting Standards and Accounting Quality

We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do matched sample firms applying non‐U.S. domestic standards. Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the postadoption differences. Firms applying IAS generally evidence an improvement in accounting quality between the pre‐ and postadoption periods. Although we cannot be sure our findings are attributable to the change in the financial reporting system rather than to changes in firms' incentives and the economic environment, we include research design features to mitigate effects of both.