共查询到13条相似文献,搜索用时 78 毫秒
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新发布的《企业会计准则——基本准则》,尽管没有按照国际惯例称为“概念框架”,但它实质上起着概念框架的作用,因为它明确规定具体准则的制定应当遵循基本准则;同时,其中首次提出了国际会计惯例中公认的一些概念(如确认、计量、报告、交易、事项等),其从内容到实质全面向国际惯例趋同。应该说我国财务会计概念框架已具雏形。本文从财务会计概念框架的由来与比较入手。谈谈《基本准则》所确立的我国财务会计概念框架。 相似文献
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本文在简要介绍当前西方发达国家公司治理的两大主要派系及其发展趋势的基础上,重点分析了我国国有商业银行公司治理存在的问题以及与国际成熟的公司治理水平尤其是巴塞尔银行监管协议关于银行公司治理框架的要求之间的差距,并提出完善我国国有商业银行公司治理水平的相应措施. 相似文献
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WILLIAM R. SCOTT 《Accounting Perspectives》2002,1(2):163-184
Standard setters in several jurisdictions have adopted statements of financial accounting concepts. Given that concepts statements influence accounting standards, similarities and differences of concepts across jurisdictions will affect the ability of the International Accounting Standards Board (IASB) and other accounting bodies to secure standards convergence. This paper analyzes the concepts statements of Australia, Canada, New Zealand, the United Kingdom, the United States, and the IASB. Although these statements seem similar at a “broad brush” level, a closer look reveals substantial differences. The main purpose of this paper is to evaluate these differences and the extent to which they may impair standards convergence. The paper also proposes broadening the scope of the concepts structure to include normative agency‐theoretic considerations, which would bring the legitimate interests of management into the concepts structure, with the potential to move some of the trade‐offs necessary to secure managers' acceptance of accounting standards into the structure itself. 相似文献
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贾利平 《河南财政税务高等专科学校学报》2005,19(1):24-25
跨国公司的出现和发展使得外币报表折算日益重要。但目前国际上对此尚未形成一致的国际惯例,各国对外币报表折算会计的规定存在差异,实现全球范围的协调还存在很大难度。 相似文献
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注册会计师在代编上市公司会计报表附注时,要以《企业会计制度》和中国证监会有关信息披露准则、编报规则为依据,除了关注其内容完整性、文字表达准确性,还应重视其表达形式的合规性以及有关会计数据的合理性和逻辑性,以提高会计报表附注信息披露的质量.现择要论述如下: 相似文献
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Many accounting and finance studies investigate the time-series properties of historical accounting records from corporate financial statements. Some of them have recognized the potential benefits of using disaggregated monthly accounting records. Disaggregated data are beneficial because one can use more data points within a relatively short period of time, thus reducing the chance of structural change. The added data points and reduction of the number of variables needed to accommodate potential structural changes can enhance the statistical power of any subsequent analysis. The use of disaggregated data may also improve the predictive ability of time-series analytic approaches. In order to systematically assess various financial indicators and investigate the effects of different organizational characteristics, a large number of monthly statements with certain predetermined characteristics are desirable. However, such statements are not readily available. At best, monthly statements can be obtained from a few volunteer companies. Under this circumstance, simulation of controlled financial statements seems to be a reasonable solution. This research explores a methodology for simulating complete monthly financial statements based on actual company quarterly financial statements. The methodology incorporates the interrelationships among accounting numbers and the effects of exogenous variables. To test the empirical validity and whether the monthly results derived from the quarterly data can accurately track the real monthly figures, we compare the results simulated by the proposed method and those generated by a naive random walk model. We test both complete financial statements for three companies and sales statistics from the retail industry. The results of both tests demonstrate the superiority of the method proposed by this study over a naive random walk model. The proposed simulation method provides an opportunity for researchers to examine the time-series properties of financial statement elements by using the monthly data of a large number of companies. In addition, the simulation approach allows researchers to perform cross sectional comparisons on companies with different characteristics (e.g., sales behavior patterns and degrees of stability) in their financial and economic activities. Moreover, it enables the researchers to manipulate some of these characteristics to test various hypotheses. 相似文献
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一般来说,金融监管主要有两个目标:第一是确保金融系统的安全与稳健;第二是促进金融市场的成长与发展。在未完全脱离全球金融危机阴影的当下,各国政府对金融监管的改革思路都倾向于保护投资者与确保体系安全,而弱化了促进发展的目标。回顾几年前美国的金融监管思路就可以看出,正是由于美国当局连续多年过度鼓励和支持金融创新与发展,忽视对系统性风险的控制,才引发了恶性的泡沫破裂。通过全球金融危机,人们深刻地认识到金融市场参与者的流动性与不确定性,这种快速的流动甚至可以导致一个国家的技术性破产(2008年10月6日, 相似文献
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通过对目前世界上主要几种监管模式的比较,结合我国金融监管体制的改革和发展,从监管模式、内容、考评方法、制度建设等方面阐释了提高我国金融监管效率的有效途径和方法。 相似文献
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目前的国际金融中心格局发生了重大变化,国际金融中心之间的竞争更为激烈,各金融中心所处位置发生了较大变化,高层级与低层级国际金融中心之间的差距有所拉大,亚洲地区金融中心的竞争力逐步提高.各国际金融中心提高竞争力的经验有所差异,但主要包括放松管制、金融创新、金融基建与政府推动. 相似文献
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Erkki K. Laitinen 《Journal of Business Finance & Accounting》2002,29(7&8):871-901
The purpose of this study is to investigate possibilities to uniform financial rating of technology companies in Europe from the perspective of a potential investor. The data consist of financial statements of 6,370 companies from seventeen European countries and the US in 1993–1996. The data from 1994–1996 are used to measure three–year success and the data from 1993 to predict this success. Success is measured by the principal factor of six performance measures. Country risk, percentage change in GDB, size, and eight financial ratios calculated for 1993 are used as predictors of success in the binary logistic analysis. 相似文献