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91.
会计信息能引导社会经济资源的优化配置,进而影响整个国民经济的发展。因此,对会计信息质量有一定的要求。但是目前会计信息的质量状况令人堪忧。因而,有必要对保证会计信息质量的责任体系进行分析,以期对会计信息责任体系有全面的认识。 相似文献
92.
本文主要对我国《企业会计准则——关联方关系及其交易的披露》进行简要的分析与评价,并进行了国际比较,对其存在的优势与不足提出看法和建议。 相似文献
93.
Wolfram F. Richter 《Journal of urban economics》2004,55(3):597
Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government. 相似文献
94.
本文首先从我国会计环境的实际出发,指出应对上市公司财务报表附注披露进行适度管制,在此基础上结合实例重点分析了我国上市公司财务报表附注披露存在的问题及成因。由于政出多门等原因,我国上市公司财务报表附注披露信息过载与披露不充分问题并存。 相似文献
95.
城市商业银行发展应与我国初等发达时期非均衡协同发展战略相适应。建立和发展多层次发展极是我国初等发达时期非均衡协同发展的战略重点,城市商业银行发展的战略使命应为该战略重点提供金融支撑。符合条件的地方发展极都应有城市商业银行,只有处于特定层次和发展阶段发展极的城市商业银行才可能跨区经营和引进境外战略投资者。 相似文献
96.
We estimate the degree of stickiness in aggregate consumption growth for the U.S. considering the effects of the Great Recession. The behavior of stickiness estimate in the crisis is somewhat as the U-shaped pattern. Our findings imply that during the crisis consumers’ attentiveness to aggregate information has slightly increased, thereby reducing the persistence of aggregate consumption growth. However, the reduction in persistence is transitory. Since 1980, the U.S. faced five recessions and in most of them the degree of stickiness declined, albeit temporarily. 相似文献
97.
Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilateral foreign direct investment (FDI) activity. In plausible situations, more asymmetric countries will negotiate treaties with higher tax rates. This theory is then tested using 1992 data from US and Organization for Economic Cooperation and Development (OECD) bilateral tax treaties. Overall, the data supports the prediction that greater asymmetric FDI activity increases the negotiated tax rates. 相似文献
98.
Policies such as the SEC’s Fair Disclosure Rule, and technologies such as SEC EDGAR, aim to disseminate corporate disclosures
to a wider audience of investors in risky assets. In this study, we adopt an experimental approach to measure whether this
wider disclosure is beneficial to these investors. Price-clearing equilibrium models based on utility maximization and non-revealing
and fully-revealing prices predict that in a pure exchange economy, an arbitrary trader would prefer that no investors are
informed rather than all are informed; non-revealing theory further predicts that an arbitrary trader would prefer a situation
in which all traders are informed rather than half the traders are informed. These predictions can be summarized as “None
> All > Half”. A laboratory study was conducted to test these predictions. Where previous studies have largely focused on
information dissemination and its effects on equilibrium price and insider profits, we focus instead on traders’ expected
utility, as measured by their preferences for markets in which none, half, or all traders are informed. Our experimental result
contradicts the prediction and indicates “Half > None > All”, i.e. subjects favor a situation where a random half is informed.
The implication is that in addition to testing predictions of price equilibrium, experiments should also be used to verify
analytical welfare predictions of expected utility under different policy choices.
JEL Classification D82, D53, G14, L86
This work was largely completed while this author was at The Hong Kong University of Science and Technology. 相似文献
99.
控制权性质影响税收敏感性吗?——基于企业劳动力需求的检验 总被引:9,自引:2,他引:9
西方学者研究表明企业所得税是劳动力需求的重要影响因素,这一理论在中国是否适用?中国大部分上市公司为国有控股企业,这一特殊的制度背景是否会影响企业所得税与劳动力需求的关系?本文基于2007年企业所得税改革这一外生政策变化,在检验西方企业所得税与劳动力需求关系的理论在中国是否适用的基础上,就不同控制权的性质是否会影响企业劳动力需求的税收敏感性进行了检验。研究发现企业所得税税率降低和"就业税盾"增加提高了企业劳动力需求,但这种税率和"就业税盾"的变化对国有控股企业劳动力需求变化的影响要显著小于非国有控股企业。这表明税收是影响企业劳动力需求的重要因素,但国有控制权使得这种税收敏感性变弱。本文的研究结果不仅丰富了相关领域的国际学术文献,而且对我国就业政策的制定具有政策含义。 相似文献
100.
Government as a discriminating monopolist in the financial market: the case of China 总被引:2,自引:0,他引:2
Roger H. GordonWei Li 《Journal of public economics》2003,87(2):283-312
We show that the many unusual features of China’s financial markets are consistent with a government choosing regulations to maximize a standard type of social welfare function. Under certain conditions, these regulations are equivalent to imposing explicit taxes on business and interest income, yet should be much easier to enforce. The observed implicit tax rates are broadly in line with those observed in other countries. The theory also forecasts, however, that China will face increasing incentives over time to shift to explicit taxes. 相似文献