西方国家社会责任会计信息披露及其对我国的启示

社会责任会计(SocialResponsibilityAccounting)是西方国家于上世纪七十年代创立的一个会计分支。一些国际组织、国家政府及会计职业团体在近三十年间对社会责任会计信息的披露问题从理论和实践上进行了研究和尝试。这些研究和实践对建立我国社会责任信息披露机制及提高披露水平有着重要的借鉴意义。     

"二元接近法"与会计信息的思考

用“收益费用中心观”和“资产负债中心观”相结合的“二元接近法”反映财务状况和损益，使会计信息更有使用价值、更符合会计目的；同时，“二元接近法”下离不开现时价值会计，它与企业价值有联系。     

我国会计的国际化进程、特点及动因

改革开放以来，我国一直致力于建立一种适合市场经济的会计体制，并加强与国际会计惯例的协调。我国的会计国际化进程经历了三个阶段，呈现出从被动到主动、从局部到全部、循序渐进地进行协调的特点。我国经济融入全球经济的需要、海外直接投资的增加以及资本市场的发展等，是促使我国会计国际化的动因。     

会计准则中融入财务理念的实践价值分析

会计准则中财务理念的融入,重要的在于其实践应用价值,在于会计实践与财务管理实践的相互支持。这种融入,凝聚了财务管理与会计准则的内在关系,使得会计重心的虚拟利润转移至真实收益,会计目标的抽象描述转移到具体操作,会计职能的观念总结转移到现实应用。     

生态环境责任与可持续发展管理会计目标

可持续发展管理会计是生态环境问题日益凸显的必然产物,其目标是构建可持续发展管理会计理论框架的逻辑起点。生态环境责任作为企业目标之一,是可持续发展管理会计目标的一个影响因素。可持续发展管理会计目标可分为三个层次,目的在于认定和消除企业的生态环境责任。     

企业应推行会计资料承诺制度

会计信息打假的宏观形势已经造就,作为防止会计信息失真的有效措施之一－－会计资料承诺制,在一些试点企业受到了良好的效果,本从会计监督和审计监督角度进一步阐述了企业推行会计资料承诺制的必要性,法律依据和具体办法,旨在深入探索企业财务会计信息的真实性,合法性和完整性的保证措施。     

基于信息化社会会计假设的反思

随着网络技术的发展与应用,对财务会计提出了挑战,有学者认为,传统的财务会计假设已不再适用。本文认为,信息化只是在一定程度上影响了会计假设,并没有改变会计假设的实质,会计假设在会计理论和会计实务中的地位并未发生实质性的动摇。采用实时报告系统,能够有效解决信息化对会计分期假设和持续经营假设的影响。     

Retirement Age Considerations for Central Europe

The paper analyzes the arguments for and possible consequences of an increase in the statutory retirement age in central Europe, including the Czech Republic, Hungary, Poland and Slovakia. The analysis reflects the current and projected demographic and economic developments, and discerns the long-term trends from the specific aspects of transition. As for the long-term trends, the paper offers a simple framework for calculation of the intergenerational transfers through pensions under different reform scenarios. The calculations confirm that, in the aging central European societies, down-sizing of the existing pay-as-you-go schemes, including an increase in the statutory retirement age, is necessary to sustain solvency and intergenerational fairness in the public provision for retirement. The paper argues, however, that proposals to increase the retirement age in central European countries need to enhance their assessment of the possible counter-productive effects, which may arise due to the low working ability, poor health status and high occupational and environmental risks faced by the population.     

知识资产会计面临的障碍与路径选择

在知识经济时代,知识资产的价值在经济发展中的作用已经远远超出了实物资产,将知识资产纳入现代会计反映与控制的范畴已经成为会计理论界的共识。但将知识资产会计纳入现代会计信息系统面临着多方面的障碍。寻求一条探索、渐进性的路径,最终将知识资产会计融入财务会计信息系统之中,是会计理论与实务发展的理性选择。     

Self-Dealing Among Convergence and Path-Dependency Opportunities： An Empirical Analysis of Regulatory From Six European Countries

Self-dealing refers to all kinds of transactions and operations diverting value from a company to corporate controllers. In order to tackle self-dealing, academics and regulators have emphasised the legal tools. However, there is a divergence between those supporting the existence of a benchmark model towards which to converge （convergence hypothesis） and those underscoring the importance of socio-economic factors on the efficacy of governance rules （path-dependency view）. The aim of this paper is to join in the convergence vs. path-dependency debate by focusing on the efficiency of mandatory rules and investigating their effectiveness. Considering the current market integration, the traditional cost-benefit analysis has been extended in order to embrace costs specifically associated to the issue of domestic rules in a global scenario. This analysis supports the convergence view and encourages at least a partial and gradual adjustment of national legislations towards the prevailing Anglo-Saxon model. In order to test this hypothesis, an examination of the self-dealing regulatory （on conflict of interests and self-dealing） adopted in some Western （Germany, Italy, and the United Kingdom （UK）） and Eastern （Czech Republic, Hungary, and Poland） European countries has been conducted.