The effects of transition on the distribution of income in China

Using two large samples for 1988 and 1995 we decompose the Gini coefficient of household income according to type of income with the purpose of analyzing reasons for the rapid increase of inequality. The results show that the change in relative size of money income and its changed profile are found to be the major processes behind the rapid increase of income inequality in rural China. Changes in housing allocation and an increased number of retirees in combination with higher benefits have made inequality increase in urban China and in China as a whole. JEL classification: D31, P27.     

National Income Accounting and Public Policy

Modern national income accounting was designed in the early 20th century for the purpose of providing improved indicators about the performance of the economy so that government policy makers could better control the economy. The way that performance is measured affects the types of policies used to try to accomplish policy goals. Two attributes of national income accounting are analyzed for their effects on economic policy. First, government production is included in the national income accounts at cost, rather than at market value as private sector output is measured. This biases policy toward a larger public sector. Second, output is measured as a homogeneous dollar amount. This biases policy toward focusing on increasing quantities of inputs and outputs in the production process, rather than on innovation and entrepreneurship, which are the true engines of economic progress. Economic policy could be improved by focusing less on national income as an indicator of policy, and more on the underlying processes that foster economic progress.     

债务重组的会计问题研究

本文根据新会计制度的规定,就债务重组的基本原理五种债务重组方式的会计处理事项分别作了说明,并对中外关于债务重组的处理方法进行了比较,找出了其中的差异。为了寻找更为完善的对债务重组的会计处理方法,本文对新会计制度关于债务重组的某些不足之处进行了讨论,提出了相应的意见和建议。     

浅议会计委派制

分析了“会计委派制”产生的背景和目前存在的问题．提出了会计体制改革的方向应该是：继续国有企业的体制改革，特别是股份制改革；建立司法监督、行政监督、社会监督和企业内部会计监督相结合的的监督管理体系；建立一种“立法型”的会计监督模式。     

对加拿大货币需求的数量分析

在特定的经济条件下，全社会货币需求量以及这个量的变动规律，是一国政府制定并执行货币政策和财政政策时所要考虑的重要参数。战后以来，西方国家政府一般是通过货币政策和财政政策的执行，最终影响产出量和就业水平。分析影响货币需求变动的因素及其变量之间的数量关系，是正确地预测货币需求变动的关键。加拿大的货币需求与其相关的经济因素之间的关系；加拿大货币供求与经济增长之间的关系。     

LABOUR SUPPLY ESTIMATION AND PUBLIC POLICY

Abstract. Economists devote considerable energies towards refining their econometric techniques to overcome difficulties connected with conducting empirical research. Despite advances in technique. it is not clear whether further refinement in this direction is worthwhile for policy purposes. It may be that no further amount of statistical adjustment of inadequate data will increase understanding, and that better data is simply necessary to add to our knowledge. But rarely is sufficient credit paid to new forms of data. In short, econometric technique is emphasized to the neglect of data innovation, as if new data were merely lying about waiting for an ingenious suggestion for use. This paper surveys advances of the last twenty five years in estimating labour supply for policy purposes with a view towards appreciating the relative contribution of both improvements in econometric technique as well as developments of new data.
After briefly detailing the key parameters which economists have sought to estimate, we describe the early 'first generation' research (circa 1970), which is plagued by problems of unobservable variables, measurement errors, truncation and selectivity bias, and non linear budget constraints. 'Second generation' research constitute attempts to resolve one or more of these difficulties, and the respective contribution of econometric technique and new data is acknowledged and assessed, including the contribution of data generated by large scale social experiments in which participants are randomly assigned to different guaranteed income plans and their labour supply behaviour measured.     

Cyber-coordinating Mechanism and Strategic Management Accounting

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.     

关于建立物流管理会计理论体系的思考

本文认为,制造业企业物流管理会计的建立可以通过大量的走访式调查,形成分类型的制造业企业的物流系统作业项目库、作业资源库、作业成本动因库,制作出分类型的制造业企业物流系统作业问卷调查表寄送各调查单位,通过数据处理得出初步的分类型的制造业企业物流系统作业项目体系,最后经过纠偏得出较理想的分类型的制造业企业物流系统作业项目体系,再根据此作业项目体系,按作业成本法的思想,对传统管理会计中的4大部份内容进行适当修改,形成物流管理会计内容。物流管理会计的研究可通过统计调查法、正交实验法、专家共构法、统计加工法、软系统综合集成法、SWOT矩阵分析法、作业成本法等。     

The Relation between Market Values,Earnings Forecasts,and Reported Earnings*

Recently, much of the research into the relation between market values and accounting numbers has used, or at least made reference to, the residual income model (RIM). Two basic types of empirical research have developed. The “historical” type explores the relation between market values and reported accounting numbers, often using the linear dynamics in Ohlson 1995 and Feltham and Ohlson 1995 and 1996. The “forecast” type explores the relation between market value and the present value of the book value of equity, a truncated sequence of residual income forecasts, and an estimate of the terminal value at the truncation date. The analysis in this paper integrates these two approaches. We expand the Feltham and Ohlson 1996 model by including one‐ and two‐period‐ahead residual income forecasts to infer “other” information regarding future revenues from past investments and future growth opportunities. This approach results in a model in which the difference between market value and book value of equity is a function of current residual income, one‐ and two‐period‐ahead residual income, current capital investment, and start‐of‐period operating assets. The existence of both persistence in revenues from current and prior investments and growth in future positive net present value investment opportunities leads us to hypothesize a negative coefficient on the one‐period‐ahead residual income forecast and a positive coefficient on the two‐period‐ahead residual income forecast. Our empirical results strongly support our hypotheses with respect to the forecast coefficients.     

网络财务软件功能与企业财务会计

网上理财服务以整合实现企业电子商务为目标提供互联网环境下财务管理模式、财务工作方式及其各项功能的财务管理软件系统、网络财务软件的各项功能都对企业财务会计产生深远影响。