农村信息服务体系的微观组织结构创新——以印度乡村“e-Choupal”为例的分析

电子会所是信息社会中出现在印度乡村的一种新型组织，在由信息化带动农村生产和服务的过程中发挥了很大的作用。文章选取组织结构的视角对印度乡村电子会所进行分析，得出一种能够把信息技术优势与农村地区的特点结合起来的组织结构，并以此为对照，对我国农村承担信息传播功能的微观组织提出结构上的改进措施。     

Budgeting and standard costing practices in New Zealand and the United Kingdom

The findings of a survey of budgeting and standard costing practices in New Zealand (NZ) and United Kingdom (UK) manufacturers are reported. The results suggest that some commentators' predictions of a demise in standard costing and variance analysis are overstated. It has been found that standard costing systems continue to be popular and that the majority of accountants surveyed do not envisage abandonment of standard costing and variance analysis in advanced manufacturing technology environments. Comparisons between budgeting and standard costing practices used in NZ and the UK reveal a high degree of consistency. In the case of the few differences that have been observed, it appears that there is a greater lag behind prescribed practice amongst NZ manufacturers. The main differences noted are: a greater proportion of performance reports used in NZ budget centers fail to distinguish between controllable and non-controllable costs; NZ manufacturers are more reliant on historic data when setting standard costs; when distinguishing between variable and fixed costs, there is a greater tendency in NZ to simply treat direct costs as variable and overhead costs as fixed.     

新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。     

Budgetary control within the hotel industry

This paper is divided into two distinct parts and within these parts it follows the following lines of progression. The major division in the paper is between a look at the accepted theory that underpins any research in this area with comments on its likely effects on the organizations under scrutiny, and a look at the case studies that were constructed as a result of undertaking research into several hotel and leisure companies with the aim of gaining a representative cross-section of the industry and its budgetary control techniques.     

关于中国会计国际化的思考

会计国际化是世界经济发展的必然趋势，中国会计如何面对这种发展趋势，本文提出了中国会计国际化进程的基本构想：一是中国会计国际化目标定位，二是实现中国会计国际化的基本思路。     

茶叶交易中的信息问题及其市场纠正——着重于农残问题分析

茶叶交易中一些质量信息不对称是市场低绩效竞争中的主要根源之一。导致茶叶高农残的生产行为之所以存在，是因为残质量信息不易识别和农残责任的可转嫁性；高农残是茶叶市场失灵一种表现，解决的基本方式是政府干预或优化市场竞争结构，目前生产组织结构特点决定了政策监管低效性，因此通过茶业组织制度创新，建立一个将农残外部性成本内部化的市场机制，则能有效地消除茶叶农残问题。     

对管理会计方法的几点质疑

管理会计学科知识中涉及到大量的分析模型和数据指标，在现实生活中往往被人们不加推敲地生搬硬套，视其为当然的权威、绝对地正确，使管理会计的学习应用趋于教条化。而实际上，管理会计还是一门发展并不十分成熟的学科，其中存在许多值得我们进一步研究和论证的问题。例如，有些方法已明显与现实脱节，有些方法还停留在以静止的观点看问题。有的不考虑管理会计这一信息系统中数据信息的取得成本，有的分析模型一味追求精确复杂反而推动了实际应用价值，有的分析方法干脆就不具备多少严谨性和可信性。本文针对以上问题进行了讨论，旨在抛砖引玉，使管理会计这一学科更加健全和完善。     

Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand

This study examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan, and Thailand. The analysis is based on a residual earnings model that expresses the value of the firm in terms of book value and residual income. The model holds for any clean surplus accounting system. However, for finite time horizons, biased accounting may affect model estimates. The six countries examined in this study differ in faithfulness to clean surplus accounting as well as bias (conservatism). The study addresses two questions. First, are there systematic differences across countries in the value relevance of accounting, and are these differences related to accounting differences? Second, are there systematic differences in the incremental and relative information content of book value per share (BVPS) and abnormal (residual) earnings per share (REPS) across the countries, and are such differences related to accounting differences? We find differences across the six countries in the explanatory power of BVPS and REPS for firm values. Explanatory power for Taiwan and Malaysia is relatively low while that for Korea and the Philippines is relatively high. These differences are generally consistent with differences in accounting practice; however, since Korean accounting practice is strongly influenced by tax law, we did not expect the high association for Korea. Second, with respect to the incremental and relative explanatory power of BVPS and REPS, we find BVPS to have high explanatory power in the Philippines and Korea but little in Taiwan. In all six countries REPS has less explanatory power than BVPS in most years. Again, the evidence may be interpreted as suggesting accounting practice affects valuation (with Korea again as the exception). Finally, we provide evidence on the sensitivity of the timing of comparisons of stock prices and accounting values. We find that comparing prices at year-end (even though annual accounting information has not been released at that time), in general, provides the highest correlation between market and accounting numbers.     

“旅游支撑力”阴影区的形成机理和对策研究——以济南、泰安、曲阜为例

旅游业是一个综合性的产业。其经济收益与所依托区域经济发展水平具有较强的相关性，因此对于地理位置临近的旅游目的地来说，旅游支撑力较大的获益能力通常也较高，反之旅游支撑力较弱的从单位游客的获益能力也较弱，当旅游支撑力相差较大时。就使得弱旅游支撑力的旅游目的地处于强旅游支撑力旅游目的地的阴影区内，使其获益能力相对进一步降低，继而出现“旅游支撑力”阴影区现象。结合处于山水圣人旅游区且空间距离较近的济南、泰安、曲阜为例，阐述了“旅游支撑力”阴影区的形成机理，并就此问题提出对应的解决对策。     

美国石油天然气会计准则及其实证研究

对美国石油天然气会计准则及其实证研究进行了总结和分析,并与我国新近出台的石油天然气会计准则进行比较,从而提出我国油气会计实证研究未来的主要问题和研究方向。