我国银行保险发展问题探析

银行保险己成为当今国际保险业的主要发展趋势之一。我国保险领域在开展银行保险方面进行了有益的尝试和探索,积累了一定经验,取得了较快发展。但是,我国银行保险目前还处于初级发展阶段,实践中也暴露出许多不足和一些亟待解决的问题。     

Positive Accounting: An Assessment

Positive accounting theory, using the book of the same name by Watts and Zimmerman (1986) as the primary source of information about that theory, is subjected to scrutiny. The two pillars — (a) value-free study of (b) accounting practices — upon which the legitimacy of that theory are said to rest (and the absence of which is said to make other theories illegitimate) are found to be insubstantial. The claim that authorities — economic and scientific — support the type of theory espoused is found to be mistaken. The accomplishments — actual and potential — of positive theory are found to have been nil, and are projected to continue to be nil. Based on these findings, the recommendation is to classify positive accounting theory as a 'cottage industry' at the periphery of accounting thought and reject its attempt to take centre stage by radically redefining the fundamental question of accounting.     

Sports sponsorship perceptions: An exploration

This study examines how consumers perceive sports sponsorship by a financial services organisation. Current literature provides information on the advantages and objectives of sponsorship to an organisation. However, it is evident that there is little on how consumers react to sponsorship and in particular how the differences in brand and event involvement (EI) affect response. Data was collected from two audiences of a sponsored sports event, those who attended the game and those who did not. The research findings indicate that, in the context of sponsorship activity, brand involvement is a direct positive influence on brand attractiveness and brand meaningfulness. This study also shows that EI has a direct negative influence on brand trustworthiness. Those who were classed as involved spectators considered the brand to be less trustworthy. Limitations of the study include the economic environment, type of research method and sample size. Areas of further research are recommended.     

Economics, equity and sustainable development

As a fashionable catchword, ‘sustainable development’ has provoked a large but nebulous literature. In the interests of communication and relevance it is necessary to narrow down the various definitions that have been given and show how a revised conception of sustainable development can be integrated into practical decisionmaking. This article suggests one approach. Sustainable development is categorized by economic change subject to ‘constancy of the natural capital stock’—the stock of environmental assets is held constant while the economy is allowed whatever social goals are deemed appropriate. Such a rule, which has its own difficulties, accommodates the main concerns of the advocates of sustainability—equity between generations, equity within a generation, economic resilience to external shocks, and uncertainty about the functions and values of natural environments in social systems. It may also accommodate some of the concerns of the ‘deep ecology’ movement by respecting rights in nature.     

Domestic futures and sustainable residential development

Domestic ‘futures’ have been a long time coming. This paper questions the extent to which futuristic ‘vision’ linked to the rhetoric and sentiment of ‘sustainable development’ and the ‘livable city’ inform town and regional planning in England and Canada. Despite official commitment to ‘environmental’ objectives and media interest in ‘ecotech’ residential development, markets institutions and behaviour lag behind what is technically possible. Planning guidance encourages homes with less environmental impact. But this message has not reached most residential consumers. Is lack of mass markets in low impact housing a flaw in Government regulation, evidence of the cynical nature of official rhetoric, or proof of gradual product development as society redefines what is expected of living spaces? Or is it unwise to expect too much change in attitudes to property, or for innovation to come soon?     

Navigating towards sustainable development: A system dynamics approach

Traditional fragmented and mechanistic science is unable to cope with issues about sustainability, as these are often related to complex, self-organizing systems. In the paper, sustainable development is seen as an unending process defined neither by fixed goals nor by specific means of achieving them. It is argued that, in order to understand the sources of and the solutions to modern problems, linear and mechanistic thinking must give way to non-linear and organic thinking, more commonly referred to as systems thinking. System Dynamics, which operates in a whole-system fashion, is put forward as a powerful methodology to deal with issues of sustainability. Examples of successful applications are given.Any system in which humans are involved is characterized by the following essential system properties: Bounded rationality, limited certainty, limited predictability, indeterminate causality, and evolutionary change. We need to resort to an adaptive approach, where we go through a learning process and modify our decision rules and our mental models of the real world as we go along. This will enable us to improve system performance by setting dynamic improvement goals (moving targets) for it.Finally, it is demonstrated how causal loop diagrams can be used to find the leverage points of a system.     

会计环境与会计价值:Gray(1988)理论框架的一项拓展

本文提出股东导向(相对利益相关者导向)与稳定性(相对波动性)两个非Gray(1988)会计价值维度,并理论分析其如何受主要环境因素影响。研究认为:相比个人主义和阳刚之气,集体主义和阴柔之气的社会更易形成利益相关者导向与稳定性价值,且这种价值更易受到权力距离大、不确定性规避程度高的社会的偏好;自由主义政治意识形态和分权型政治组织体制社会更易形成股东导向与波动性价值,且这种价值偏好在市场主导经济体制、普通法与股权型融资系统的社会也更易占主导,而税会合一程度越高,其会计价值越倾向于利益相关者导向与稳定性价值。研究有助于完善Hofstede-Gray的文化-会计价值理论框架,为政策制定者与当前会计准则国际趋同提供参考。     

会计信息披露的经济学思考

股票价格与会计信息披露针对股票市场而言，尽管发行市场存在着较为明确的供求双方，但在交易市场中股票的买方与卖方随股价的波动会不停和随时地互换，从而使供求双方的力量对比无法稳定。对于一般商品，依据供求理论，当供不应求则商品的价格上升，此时价格作为一种信号将促使供给增加，需求减少；当供过于求则反之。一般的商品市场中因为价格的波动使其具有一种自动趋向平衡机制。但在股票市场中，股票投资者或多或少的投机念头使其追涨杀跌以赚取价差收益，致使股票价格至少在短期内不能向投资者很好地传递股票的真实价值。此时，有关股…     

International Accounting Standards: An Alternative Rationale

International aspects of financial reporting have begun to receive an increasing amount of attention by a range of organizations. There is a need then, to appraise critically the performance and the underlying rationale of those agencies responsible for influencing international practices. Identification and appraisal of the rationale underlying the existence of those agencies is a necessary step in determining their potential for achieving the objectives which they have been set. This paper examines the rationale behind one of these agencies, the International Accounting Standards Committee (IASC, 1977). Unlike many others, the paper does not attempt to explain why we should have an organization such as the IASC and the standards it produces. Rather, it represents an attempt to explain why we do have an organization such as the IASC. To that end, an alternative rationale is suggested for the output of the IASC, based on theories of professional selfinterest, agency, and property rights. It is argued that that rationale is likely to have significantly greater explanatory power in respect of the present output produced by the IASC than those traditionally presented.     

Accounting For Financial Instruments: An Overview

The explosion in the growth of derivative financial instruments in recent years is a major cause of concern for accounting standard-setters. This paper considers the reasons for the growth and identifies the accounting problems associated with these instruments. The relevant United States and Australian pronouncements are discussed. Major proposals in ED 59 Financial Instruments are outlined and two critical issues concerning the automatic writedown of financial assets and the treatment of anticipatory hedges are identified. ED 59 contains similar proposals to E 48 issued by the IASC. However, there are some differences between the two documents and these are discussed. The paper also considers possible developments in accounting for financial instruments.     

Enacting the vision for sustainable development

Utopia, as a concept, is now used with varying intentions, engendering semantic confusion. When substituted with the notion of visioning, it can be also problematic, if sometimes for different reasons. An implicit engagement in visioning is examined in a community-based futures process for creating a strategy for the sustainable management of natural resources in the Mary River catchment, in Queensland, Australia. It is found that visioning, if it can be binding and impelling for common-interest groups, can be just as unrealistically utopian, or as slippery as the scaly creatures it is trying to protect, when applied afresh to a community exploring change from a variety of initial ideals and needs. It may be seen as an emergent property of active learning.     

Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme

This paper compares and contrasts a paper by Shanker, Nilakanta, and Norris (1992) that quantitatively analyzes citations with Brown (1989). The analytical approach used by Shanker et al. is discussed in light of the background and limitations of the original study, the accounting classification scheme used for the analysis, and classification differences caused by either authors classifying their own articles or someone else classifying the articles based on abstracts. An alternative accounting classification scheme is presented that uses four dimensions to describe and organize the discipline of accounting: accounting tasks, domain, organization type, and service provider. In this context, a number of representative accounting expert systems are classified and discussed. Recommendations are suggested for further research.