"互联网+"背景下企业会计核算规范研究

"互联网+"时代的发展,给各个行业都带来了更多的机遇,在一定程度上促进了我国经济不断向前发展,对于企业财务管理的重点——会计核算来说,需要基于"互联网+"的时代背景下实现改革与创新.为此,文章针对相关内容展开了综合性的讨论与分析,首先阐述了"互联网+"下企业会计核算规范的重要性,其次列举了"互联网+"对企业会计核算规范的影响,探讨了"互联网+"下企业会计核算规范的问题,最后提出了优化措施.以期能够为企业会计核算规范提供更大程度的帮助.     

企业会计内部控制中存在的不足及改进方向

在现有市场经济体制中,国有和私有企业占据着主体地位.随着企业管理工作的不断发展,会计内部控制管理工作变得十分重要.做好会计内部控制相关工作,不仅有助于企业应对市场环境变化中的风险,还能有效强化企业整体的运行效率,促进企业更快、更好地发展.目前,企业会计内部控制工作存在一些问题,不利于企业的健康发展,文章主要结合企业会计内部控制的相关概念、改革必要性以及存在的问题,探究相应的解决措施和优化方案,以此推动企业的整体发展和进步.     

信息化环境下企业会计内部控制研究

信息技术的不断变革和发展,对企业管理提出了更高的要求.通过强化会计内控,能够帮助企业提升整体管理水平.信息化发展对内控产生了多方面的影响,比如控制环境、控制方式以及控制范围等,这些影响对企业造成了很大的挑战.基于信息化的背景,文章对内控进行了深入研究,通过分析信息化对内控的影响,总结出企业会计内控存在的问题,提出有效的解决措施,旨在推动企业更好地发展.     

Correction to: Earnings announcement return extrapolation

Review of Accounting Studies - A Correction to this paper has been published: https://doi.org/10.1007/s11142-021-09605-9     

Poverty in Palanpur

The meaning and identification of poverty are examined usingthree indicators of standard of living in the North Indian villageof Palanpur. The first is intended as a measure of "apparentprosperity" based on the personal assessments of investigatorsafter intensive field work in the village over the full agriculturalyear 1983–84. The other two are income in 1983–84,and a measure of permanent income obtained by averaging incomesfrom four surveys conducted over a twenty-six-year interval.A comparison of these three indicators shows that income measuredin any one year may give a misleading impression of the incidenceof poverty. The risk of poverty for households is calculated.Vulnerability is high among low-caste households and those whichare involved in agricultural labor. Categories, however, arenot homogeneous; for example, whereas the landless and widowsare more likely to be poor, some of such households are quitewell off. It is argued that poverty in a good agricultural yearis a better indicator of sustained poverty than poverty in abad year. Occupational mobility out of agricultural labor islow, and changes in the distribution of land are largely accountedfor by demographic processes such as household splits.     

Mortality,Human Capital and Persistent Inequality

Available evidence suggests high intergenerational correlation of economic status and persistent disparities in health status between the rich and the poor. This paper proposes a mechanism linking the two. We introduce health capital into a two-period overlapping generations model. Private health investment improves the probability of surviving from the first period of life to the next and, along with education, enhances an individual’s labor productivity. Poorer parents are of poor health, unable to invest much in reducing mortality risk and improving their human capital. Consequently, they leave less for their progeny. Despite convex preferences and technologies, initial differences in economic and health status may perpetuate across generations when annuities markets are imperfect.Additional support was provided by the National Science Foundation. Additional support was provided by the National Science Foundation.     

The New Comparative Political Economy

With the collapse of communism in the late 1980s the field of comparative political economy has undergone major revision. Socialism is no longer considered the viable alternative to capitalism it once was. We now recognize that the choice is between alternative institutional arrangements of capitalism. Progress in the field of comparative political economy is achieved by examining how different legal, political and social institutions shape economic behavior and impact economic performance. In this paper we survey the new learning in comparative political economy and suggest how this learning should redirect our attention in economic development.JEL classification: B53, O10, O20, P0     

Piercing the Veil of Uncertainty in Transboundary Pollution Agreements

This paper addresses the question of how uncertainty in costs and benefits affects the difficulty of reaching a voluntary agreement among sovereign states. A measure of difficulty is constructed related to side-payments necessary to make an agreement a Pareto-improving move. Using a simple model, it is shown that uncertainty actually makes agreement easier.JEL classifications: Q5, H4, D7, D8An earlier version of this paper was presented at the Conference on Risk and Uncertainty in Environmental and Resource Economics, Wageningen, The Netherlands, June 2002.     

A simple search model of money with heterogeneous agents and partial acceptability

Summary. Simple search models have equilibria where some agents accept money and others do not. We argue such equilibria should not be taken seriously. This is unfortunate if one wants a model with partial acceptability. We introduce heterogeneous agents and show partial acceptability arises naturally and robustly. There can be multiple equilibria with different degrees of acceptability. Given the type of heterogeneity we allow, the model is simple: equilibria reduce to fixed points in [0,1]. We show that with other forms of heterogeneity equilibria are fixed points in set space, and there is no method to reduce this to a problem in R¹.Received: 4 September 2002, Revised: 23 September 2002JEL Classification Numbers: C78, E40.A. Shevchenko, R. Wright: We thank seminar participants at the Federal Reserve Bank of Cleveland, Indiana University, Purdue University, University of Toronto, the 2002 Midwest Macroeconomics Conference at Vanderbilt University, and the 2001 Conference on Economic Dynamics at the University of Essex. The National Science Foundation and the Federal Reserve Bank of Cleveland provided financial support. Braz Ministerio de Camargo and Gabriel Camera provided some helpful suggestions. Correspondence to: R. Wright     

Characterizing Pareto Improvements in an Interdependent Demand System

Interdependent preferences generally imply Pareto inefficiency. For a general demand system, we provide a characterization of Pareto improvements. For a prominent parametric specification, the Linear Expenditure System, we characterize in detail the welfare loss associated with interdependent preferences. Using an estimated empirical model of this kind, we calculate the compensating variation corresponding to the welfare loss.