美国联邦政府采购合同的类型与适用选择

《美国联邦政府采购条例》中规定了六种主要的合同类型，同时规定了合同的选择的机制。目标是最大限度提高政府采购资金的使用效益，给予供应商合理的风险，并为供应商高效率、低成本地履行合同提供最大的激励。本文对此条例的介绍或许对我国政府采购相关制度的完善提供借鉴。     

合同管理制度——现代军事采购制度体系的核心

当前,认真研究构建以合同管理为核心的现代军事采购制度体系,对于准确把握市场经济条件下军事采购运行规律,全面提高军事采购保障效能具有重大的理论和现实意义。对此,本文认为,应建立权责明晰、专业独立的合同管理机构;完善严谨规范、体系完备的合同管理制度体系;健全依法监督、全程掌控的合同管理运行机制。     

军队物资采购保障亟待建立的政策制度

参照外军军事采购有益做法,我军军事采购应推行优先保障政策、税收优惠政策、财政金融政策,建立完善军事采购活动监督管理制度,赋予军队合同制定和管理上的行政优益权。     

美国评标制度浅析

在美国独立战争时期，一些军事机构就从事战争物资的采购工作，1806年国会通过了关于密封招标的法案，评标制度逐渐在美国建立起来，至今为止，联邦政府采购涉及的法律法规相当广泛，有专门的政府采购法规，也有与政府采购直接或间接相关的法律法规，多达四千多个，其中《美国联邦政府采购条例》（FederalAcquisitionReg...     

契约映射下的政府采购：扭曲与规制

政府采购要遵守契约规则并以采购合同作为主要的行为形式。当前我国政府采购制度中存在的多级分散代理关系、高成本的代理监管机制、易变性采购模式三种结构性组件,成为导致政府采购合同发生扭曲的变异因素,从而导致政府采购领域腐败现象的多发。本文作者认为可考虑设立集中采购执行机构、设置最优监督管理机制以及确立采购模式的选择标准和审查机制,从而达到规制扭曲型政府采购合同的目标。     

美国的政府采购制度

美国联邦政府开支十分庞大，政府一直是某些企业最大的客户。各大企业为了获得政府采购订单，使出了浑身解数，其中不乏使用不正当的途径，有关这方面的报道常见诸报端。近年来，美国政府为了规范政府采购，加强了对政府采购方法和技巧方面的研究，并对现行的政府采购制度进行了必要调整。美国有关法律规定，合同金额2．5万美元以上的采购为“大额采购”，应使用公开招标和谈判采购的方式；2．5万美元以下的采购视为“小额采购”，采用灵活方式进行。     

路桥施工企业设备招标采购工作探讨

规范招标采购施工设备，是降低成本的一项非常重要的工作。本文探讨了推行设备招标的关键环节、规范化运作以降低采购成本和如何制定招标方案，从正确把握设备招标采购的范围和权限、建立激励与约束机制、设备采购合同厦诚信经营、不宜单纯追求低价中标和正确把握设备招标采购成本五方面．阐明了招标采购中应注意的问题。     

关于企业执行《建造合同》存在的问题与思考

众所周知,新会计准则中规定“建造合同,是指为建造一项或者数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同”,由于建造合同中所涉及的开工日期和完工日期在大多数情况下会分属于不同的会计年份,这样就给合同收入和合同成本的配比造成了一定的困难,准确无误的将合同成本计入每个会计年度成为了一个十分重要的问题.如何解决在建造合同中出现的资金偏差是企业会计必须要思考的问题.供同行参考.     

新会计准则对保险业的影响及对策

一、新会计准则对保险业的影响及意义(一)首次发布了保险业专门的会计准则。我国原有的会计准则中没有针对原保险合同的具体准则。随着金融业的开放,保险行业作为一个特殊的行业,需要一个统一的、科学合理的会计准则.以满足保险业发展的需求.我国的保险公司执行的会计准则迫切需要与     

政府采购合同供应商避税行为实证分析

政府采购合同对其合同供应商企业产生的影响,表现为承担政府采购合同的企业为了争取更多的采购合同而做出的相应行为.通过上市企业披露的重大政府采购合同数据,选取企业签订政府采购合同前后避税行为的差异,控制其他影响企业避税行为的变量,对合同方企业政治成本的考量提供了新的角度,研究了承担政府合同的企业是否会采取较少避税行为的问题.结果表明承担采购合同的企业节税水平小、现金税率更高,说明其避税行为较少.该研究为企业避税行为中的政治成本假说提供了新的证据.     

Public corruption and the allocation of government contracts

Public corruption in the government procurement process is rampant and its cost is huge, even among developed countries. Some scholars estimate that about 20%–30% of the values of government projects are lost due to public corruption. In this paper, we examine how public corruption impacts the allocation of U.S. federal contracts. Using the U.S. Department of Justice corruption convictions data and the federal contract data from 2000 to 2018, we find that firms located in more corrupt states receive more federal contract dollars, more important contracts in terms of their contributions to firm revenues, and contracts with higher visibility among federal contractors. We construct an influence/favoritism index that takes into account defense contracts, cost-plus contracts, and multi-year contracts, and document that the index is positively related to corruption levels. These results hold after we conduct several robustness tests, including 2SLS regressions, propensity-score matching analysis, and using alternative corruption measures. Our empirical findings are consistent with the hypothesis that corruption plays an important role in how federal contracts are allocated.     

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.     

Australian – USA Federal Government Accounting: Convergence or Divergence?

Despite moves toward international harmonisation of accounting standards, there is evidence that standards regulating government accounting in various countries are diverging. This paper argues that, despite their similar federal systems and ostensibly similar objectives for federal government reporting, the accounting standards of the USA and Australia differ significantly in detail. A comparison of their objectives and standards reveals that the standards particularly differ in relation to accounting for assets, and in determining the performance of a reporting entity. Although these divergences emanate from differing philosophies underlying the standards of the two countries, they have implications for international harmonisation of accounting standards, and for reciprocity agreements.     

Monopoly versus Competition in Setting Accounting Standards

Financial accounting standards are set by organizations granted a significant degree of monopoly power by various governments. While there has been considerable debate on the merits of national (e.g., US Financial Accounting Standards Board (FASB)) versus international (International Accounting Standards Board (IASB)) monopolies, little attention has been paid to the merits of using competing standard‐setting organizations (SSOs) for setting accounting standards. We compare the standard‐setting processes of the FASB/IASB to the processes of four technology‐oriented SSOs to assess the role of competition. We also provide a case study of monopoly and competitive standards in telephony. Both telephony and accounting yield some gains from coordination, and similar arguments are used (under the labels of comparability and consistency of accounting) in debates about granting a monopoly to their respective SSOs. Our results show that a group of volunteers competing with the government‐sanctioned monopoly of International Telecommunications Union transformed the telephone industry. Thanks to this standards competition, we enjoy free video internet calling and massive cost savings. Implications for accounting standard setting are discussed.     

Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China

This article investigates the role of political influence, as well as accounting tradition and the equity market, in China's recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part under external pressure, has been active in developing accounting standards in harmony with international accounting standards. However, it has retained a uniform accounting system in the Enterprise Accounting System issued in 2000 to accommodate the special circumstances of a transforming government, strong state-ownership, a weak accounting profession, a weak and imperfect equity market, and the inertial effect of accounting tradition and cultural factors. This article also contributes to existing models of accounting system classification by illustrating the need for considering political influence as a factor that affects the rate of transition towards full implementation of international accounting standards.     

Inconsistency in U.S. Accounting Standards: The Treatment of Interest

Consistency is an essential part of financial reporting: it applies both to the continuous use of the same accounting principles by an entity from period to period, and to consistency between various accounting principles used by the same entity. In the development of accounting standards, risks to users of inconsistencies can be reduced by good disclosure requirements, particularly so between various pronouncements. A study examining the treatment of interest found inconsistencies in two-thirds of the relevant U.S. GAAP pronouncements.     

Political Influences in Changes to Setting Australian Accounting Standards

The process of establishing regulatory arrangements for setting accounting standards in most Western countries has frequently exposed conflict between private-sector bodies, professional accounting organisations, and government bodies, each attempting to dominate the process in order to gain favoured outcomes. Recent changes by the Australian Federal Government in the structure of setting accounting standards show a substantial shift in power from the two professional accounting bodies (ICAA and ASCPA) to the government. The groups who believe they will gain more influence in the new structure have supported the changes and there has been little opposition from groups losing power for fear of ending up with even less. The initial proposal to adopt IASC accounting standards was effectively discarded in the reforming legislation, showing the government’s sensitivity to corporate reactions and reluctance to relinquish power to an international body. Although some activities in the period preceding the change can be categorised within the corporatism and inter-organisational domain conflict models of regulatory processes, the actions of the government in initiating change do not fit with the role of dispassionate arbiter in neo-corporatism and the muted reaction of the professional accounting bodies is inconsistent with predictions of domain defence.     

论成本管理会计技术在政府的应用

成本会计技术是汇总、计算、分析和解释各种成本的方法,一般包括分批法和分步法、标准成本法和作业成本法等。在新公共管理背景下,政府更加强调成本和绩效,为政府借鉴企业成本会计技术提供了必要和可能,但由于政府的非营利性,应对其进行适当的调整。     

制度环境对会计准则执行的影响研究

本文以2007～2009年沪深A股上市公司数据为研究样本,实证检验了制度环境对会计准则执行的影响。选取地区市场化程度、法律保护、政府干预以及社会资本水平作为制度环境因素解释变量,以盈余管理水平和会计信息披露评级作为会计准则执行效果的替代变量。研究结果表明,地区市场化水平越高、法律保护越好、政府干预越少、社会资本水平越高,则该地区上市公司的会计信息质量越高,从而会计准则在该地区的执行效果就越好。     

国际公共部门会计准则体系研究

国际公共部门会计准则（IPSAS）是全球政府会计准则的标杆。本文就国际公共部门会计准则（IP—SAS）的制定程序、制定团队、现有IPSAS的内容、国际公共部门会计准则理事会（IPsAsB）的未来战略和工作计划、IPSAS的未来布局及发展趋势等一系列问题进行概括与分析,以冀为我国的政府会计准则研究提供启发与借鉴。