内控视角下公立医院财务预算体系建设初探

随着现代化医疗卫生事业的发展,传统的管理体系已经无法满足公立医院的运营和发展需求,为了更好地推动公立医院的健康发展,需要加强财务内部控制工作,以此提升财务控制工作效率,确保公立医院实现良性发展.在我国医疗卫生事业改革下,新医院会计制度逐渐出台,这对于公立医院来说是一项重大的挑战,公立医院需要建立健全财务预算体系,整合多种医院资源,做好内部控制工作,才能促进自身的健康发展.基于此,文章主要从内控视角探讨了公立医院财务预算体系的建设策略,以保证公立医院的正常运行.     

新会计准则下如何有效加强企业财务管理

随着我国经济的快速发展,为了能够更好地满足新时代的发展需求,我国需要有效改革财务会计制度,创新会计准则,并能够有效运用.新会计准则的颁布并实施,可以确保企业财务管理工作的有效开展,提升企业自身的经济效益.文章就新会计准则下如何有效加强财务管理进行了分析,阐述了新会计准则和财务管理的相关概念,探讨了新会计准则对企业财务管理工作产生的影响,并提出了具体的优化对策,希望能够为相关工作人员提供一些参考和借鉴.     

财务共享服务中心助力集团企业财务管理转型的探讨

新形势下,随着现代信息化技术的不断进步,越来越多的企业在经营发展的历程中不断扩大规模,这在一定程度上不断增加了企业的内部组织和业务数量,使企业朝着复杂的方向发展.传统理念下的财务管理模式已经不能满足当前企业的发展需求,此时,财务共享服务模式应运而生.财务共享服务中心的建设,不仅可以将企业的经营活动进行合理的分类,还可以对企业的经营活动进行统一管理和整合,在一定程度上提高了财务管理的效率.在标准化的控制下,精确地了解企业的经营状况,能够为决策者提供更为真实的信息支持.基于此,文章提出了需要探究的主要内容和问题,并根据当前发展现状,针对性地构建出了有效的转型路径.     

浅谈管理会计在保障央企战略实施中的积极作用

随着全球经济一体化的不断发展,国有企业逐渐壮大,一批优秀的大型中央企业(以下简称:央企)迈入全球顶尖大型企业之列,参与全球竞争.管理会计作为企业战略实施过程中的重要工具,对促进央企实现发展战略起着举足轻重的作用.文章旨在从管理会计领域的预算管理、绩效评价、内控建设等细分层面,浅析管理会计对保障央企发展战略实施中起到的积极作用.     

数字财经高水平专业群建设探究

在"双高计划"背景下,传统会计等财经类专业要主动转型升级,以适应社会对职业创新人才的需要,应重点开展数字财经高水平专业群建设.文章以湖北地区某高职院校建设财经专业群为例,分析了数字财经专业群的建设基础,强调了专业群必须与产业链对接,指出了湖北地区数字财经高水平专业群建设目标,重点阐述了其建设内容与实施举措,期望对财经类高水平专业群建设提供思路.     

提请印花税法草案的再思考

印花税,是对合同、凭证、收据、账簿及权利许可证件等征收税费的一类税种,也是古老的、为人所熟知的我国现行小税种之一.17世纪,资本主义政治经济的需要催生了印花税,自清朝末期我国首次引入印花税,历经100多年的演进,印花税蕴涵了更具价值的历史意义与现实意义.     

To merge or not to merge: That is the question

In this paper we analyze the implementation of socially optimal mergers when the regulator is not informed about all parameters that determine social and private gains from potential mergers. We show that implementation requires a certain degree of agreement between social and private incentives. The most important example where this congruence is present is when the uncertainty refers to cost savings, because in this case society and firms want costs savings to be as high as possible. Then, it is possible to induce firms to truthfully reveal the costs savings induced by the merger.Received: 7 June 2001, Accepted: 14 June 2004, JEL Classification: D78, L13, L41This paper was presented at the First CODE meeting held in Barcelona, June 1997 and in seminars at the universities of Alicante, Caen, Carlos III, Bilbao, Complutense (Madrid) and Málaga. We would like to thank P. Amor ós, D. Cardona-Coll, P. Hammond, A. Lozano, C. Martinez, V. Merlin, D. Moreno, B. Moreno, D. Mookherjee, J. Naeve, P. Pereira, R. Renault, A. Snoy and F. Vega-Redondo for their useful comments. The authors are solely responsible for any remaining errors. They acknowledge financial support from CICYT BEC2002-02194, PB97-0120, BEC2001-0535 and the IVIE.     

Implementation and orderings of public information

We explore the relationship between public information and implementable outcomes in an environment characterized by random endowments and private information. We show that if public signals carry no information about private types, then an exact relationship holds: a more informative public signal structure, in the sense of Blackwell, induces a smaller set of ex-ante implementable social choice functions. This holds for a large set of implementation standards, including Nash implementation, and Bayesian incentive compatibility. The result extends the notion, dating to Hirshleifer (1971), that public information can have negative value to an endowment economy under uncertainty.Received: 23 September 2003, Accepted: 30 July 2004, JEL Classification: D80Colin M. Campbell: I thank two referees and seminar participants at the 2002 meetings of the Society for Economic Design, at the 2003 Winter Meetings of the Econometric Society, and at Yale University for helpful input.     

Client-firm market reaction to regulatory action against a major accounting firm

This study assesses the audit client firm share price reactions to a disclosure that the California State Board of Accountancy considered revoking Ernst & Young's (E&Y) license to practice in California due to alleged gross negligence in the Lincoln Savings and Loan fraud scandal. The insurance hypothesis and/or the audit quality explanation justify the expectation of significant client-firm share price reactions. We find limited empirical support that the disclosure of the revocation event is associated with negative market responses for E&Y’s clients. Results also indicate that auditor-supplied insurance and audit quality are more important for client firms experiencing financial distress, higher growth rates, and higher return variability.     

Towards Ending the Silence: Working Women Caring for Children with Chronic Illness

This paper presents stories from women who work and care for a child with a significant chronic illness or disability. The purpose of this paper is to move towards ending the silence on their lives. A three-phase emergent research design responds to the question: What is life like for a full-time worker who is concurrently the primary carer of a chronically ill child? This paper considers the theory of Silencing the Self (Jack, 1991) in relation to the emergent themes of “Otherness” and “Doing it All.” As in Jack’s study, these women also engaged in silencing of the self. However, unlike the respondents in Jack’s study, these women did not demonstrate feelings of worthlessness and hopelessness for the future, nor were they alone in contributing to their silence. Indeed, many experienced silencing behaviors from others around them, and many rallied against the silence, not accepting that their burden should continue. Consideration of Jack’s theory is made to point out the distinctions between the women in this study and Jack’s study, and analytical commentary is provided to demonstrate the relevance of this analysis in light of the current debates surrounding the Work–Home Conflict and the rising levels of informal care provided by women in our communities.