会计人员心理与会计违规行为——一个基于治理会计违规行为的分析视角

本文运用管理心理学理论,对会计人员心理与会计违规行为之间的深层内涵进行了分析,揭示了会计违规行为是外部环境和会计人员主观心理相互作用的结果。并指出治理会计违规行为的方法是减轻外部环境给会计人员造成的心理压力及对其各种需要的威胁,同时,还要重视会计人员正确价值观的塑造和健康心理的培育。     

A Structural Decomposition Analysis of Pollution in the Netherlands

This paper reviews the results of a structural decomposition analysis in which the annual changes in a number of air pollutants and solid waste are decomposed according to their causes. The analysis in this paper is applied with the help of the so-called National Accounting Matrix including Environmental Accounts (NAMEA) for the Netherlands, covering annual data for the period 1987-1998. In a sensitivity analysis it is shown that the average of any pair of so-called 'mirror image' decomposition forms will substantially reduce the variation in the estimates. These mirror image couples are approximately just as reliable as the full average of all decomposition forms. Besides reliable results, the full average also foresees the mutual comparability between the distinguished change factors and is therefore applied in the empirical analyses presented in this paper. The results of these analyses contain the macro-economic developments, results on the industry level as well as a comprehensive overview of the origin and destination of pollution in the Dutch economy that includes the environmental consequences of consumption and international trade.     

基于内部控制的高校会计制度设计思考

面对高等学校不断发展变化的新情况，会计工作遇到前所未有的挑战。本文认为，为保证财产物资的安全和会计信息的真实可靠，高校必须按照内部控制制度的要求，结合本单位的实际，合理设置财务机构，明确岗位职责，重塑会计业务处理程序，逐步建立科学规范的高校会计工作体系。     

构建会计计量准则若干问题探讨

现行财务会计模式是以历史成本会计计量为特征的,会计计量问题没有引起会计理论界和会计准则制定机构的重视。我国新颁布的《企业会计准则》即将实施,虽然与国际惯例实现了趋同,但还存在缺陷。本文就制订我国会计计量准则提出建议。     

加入WTO会计信息诚信极待加强

加入WTO后会计信息的披露要城信至上、不做假账，如果会计信息失信，危害极大。本文提出具有可操作性的提高会计信息诚信的对策。     

内部审计在防范会计舞弊中的有效性分析

近年来,会计舞弊案件的大量增加,注册会计师越来越多的被卷入法律诉讼,由此极大地动摇了公众对注册会计师审计的信心;而美国世界通信公司会计舞弊案的发现,引起了世界各国政府对内部审计查错防弊职能的关注。本文通过对我国会计舞弊的特点和动因分析,重新探讨了内部审计对防范会计舞弊的有效性,并在此基础上对内部审计在防范会计舞弊中的对策进行了研究。     

研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

Integrated water and economic modelling of the impacts of water market instruments on the South African economy

A static computable general equilibrium model of South Africa is adapted to compare new taxes on water demand by two industries, namely forestry, and irrigated field crops. Comparisons are made with respect to both the short and the long run, in terms of three target variables, namely (i) the environment; (ii) the economy; and (iii) equity. Since the taxes on the two industries do not raise the same amount of revenue, the target variables are calculated per unit of real government revenue raised by the new taxes (also referred to as the marginal excess burdens of the taxes). The model results are robust for moderate values of the water elasticity of demand in the two industries, in both the long and the short run. The tax on irrigated field crops performs better in terms of all three the target variables in the short run. In the long run the tax on irrigated filed crops is better in terms of water saving, but reduces real GDP and the consumption by poor households.