A study of human capital reporting in the United Kingdom

Recently, there have been attempts at increasing human capital (HC) reporting in the United Kingdom (UK) through the introduction of government legislation and other initiatives. This paper assesses the current state of HC reporting in the UK by analysing the annual reports of the Financial Times Stock Exchange 100 companies before and after relevant amendments to the Companies Act 2006. The findings show that most of the companies analysed have been increasing their HC reporting, going beyond their statutory duties and moving away from wider intellectual capital disclosures to focus more on HC issues. However, these changes were not universal.     

政府生态转移支付绩效审计报告研究

随着生态环境的不断恶化,生态补偿机制的逐步完善成为社会关注的焦点。政府作为生态建设与维护的主导力量,其生态转移支付的数量和质量至关重要。就目前我国国力而言,生态转移支付的数量在逐年增加,这是有据可查并可以比较的,但支出的效益如何,却没查到系统的研究与报告。在对比国内外生态转移支付绩效审计报告框架的基础上,提出基于我国实际的生态转移支付绩效审计报告基本框架设想。     

集团内债务重组业务的合并抵销

在《企业会计制度》中,没有规定在编制合并报表时企业集团发生债务重组业务合并抵销方法,而实践中集团内债务重组合并会计报表抵销时点问题却时有发生。实施合并会计报表抵销处理,可采取以低于债务账面价值的现金清偿债务时的合并报表抵销以非现金资产抵偿债务时的合并报表抵销、以债务转为资本时合并的抵销及修改其他债务条件的合并报表抵销等多种方法,并把握债务重组的形成,使其符合债务重组业务合并抵销处理原则要求。     

Some Aspects to Improve the Financial Accounting Report under Cyber-economy Background

Cyber-economy is the product of intemet commercialization since mid-1980s. Nowadays, cyber-economy is impacting every aspect of the social life under the background of economic globalization, with modem e-information as its base and the e-commerce as its guideline. Financial circumstance has also changed greatly as being affected by the whole economic condition. Accounting is a very important management activity. We need to study and research on how to face the changing condition and play its function constantly. This paper analyzes and discusses the financial accounting report under the cyber-economy from six aspects in order to promote accounting development.     

关于北京郊县(区)发展民俗旅游的考察报告

京郊民俗旅游依托北京独特的旅游资源和民俗文化办得有声有色,引起了各地领导和旅游业内人士的重视,在考察和深入研究的基础上,作者结合当地实际提出了具有明确针对性的意见和建议。     

上市公司会计报表附注存在的问题及对策

现行有关会计报表附注的规定,部分背离了会计的重要性、相关性原则,且操作性不强。因此,应细化会计报表附注内容,增加人力资源、自然资源消耗和环境信息等资料,引入相关部门对企业的综合评价,使会计报表使用者能更全面地了解企业概貌。     

中国经济思想史学会第十二届年会综述

本文介绍了中国经济思想史学会第十二届年会的主要议题,对与会代表围绕会议主题所提交论文的学术观点以及所进行的学术讨论进行了概括性和综合性的介绍与总结。     

Colour as visual rhetoric in financial reporting

Visual rhetoric within communication seeks to persuade through the use of picturing and encompasses words and colour. Visual rhetoric is present within annual reports. The specific role of colour in financial reporting is a neglected field of enquiry. A survey of 100 Hong Kong annual reports related colour usage to profitability change and found companies used more colour when profitability both increased and decreased. The eight most popular colours published in reports were identified and an experiment used them to proxy a pervasive form of visual rhetoric. Results show that some colours are associated with more (less) favourable perception formation and with more (less) investment allocations. Gender differences also were examined with some positive results. However, the story is not about identifying and advocating any specific colour associations for annual report usage or avoidance. The focus is about whether colour can influence perception formation and investment judgments. The evidence suggests that colour may not possess neutral effects in annual report communication. If replication studies with larger samples and in different cultural settings can corroborate this as a phenomenon then the implications may be far-reaching for annual report preparers, auditors and users.     

关于会计报表的真实性分析

近年来,国内外会计舞弊及审计失败案件频频出现,使得会计信息的质量问题成为全球关注的焦点。本文认为,投资者依据会计报表分析进行投资决策时,除了关注注册会计师的审计意见外,还可以通过分析会计报表项目间勾稽关系、财务比率、会计调整、资产及盈利质量以及会计信息与其他信息是否存在重大不一致等方法,来判断公司管理当局对外披露会计信息的真实、可靠程度,从而主动规避投资风险。     

汽车零部件争端的成因与解决路径选择

发生在我国与欧盟等国家和地区的汽车零部件争端,其实质是如何解决美、日、欧这些汽车生产大国的厂商对我国的关税规避,这种规避的成因主要源于中国入世工作组报告中的相关承诺。本文在分析这一争端的起源的同时,着重探讨中方在此次磋商中的几点抗辩理由,并在此基础上提出今后解决类似争端的几种路径。