新会计准则对深市主板公司的影响分析

文章以新会计准则的变化为切入点，分析了新会计准则对2006年度深市主板公司的具体影响。统计发现，按新会计准则要求进行追溯调整导致的净资产增幅为0.6％，总体影响不大。新准则对公司未来财务状况、经营成果的影响是全方位的，但具体影响程度需依2007年各公司具体业务情况而定。文章最后针对新旧准则衔接过程中出现的问题提出了应对措施。     

Acceptance of Accounting Standards

When financial statements are audited, a client and auditor may disagree about an accounting disclosure. While the disclosure of such a disagreement may increase the information content of a statement it may also be socially undesirable in that it signals a difference in views about the state of the reporting enterprise. This in turn may increase agency costs and introduce uncertainty about the state of the firm. In this paper we focus on public policy implications concerning auditor-client disagreements and examine the ex ante probability that such cases will occur. We find that accounting standards that allow two accounting options may be optimal in reducing frequency of disagreements among auditors and between standard-setters and their constituencies, and possibly also between clients and their auditors. The New Zealand model of compliance with accounting standards may be preferable to that practiced in the US.     

从实际出发深化全面质量管理

论述了全面质量管理与 Ｉ Ｓ Ｏ９０００ 标准的关系， 强调指出：我国存在着各种不同类型、处于不同发展水平的企业，因此不能只宣贯一种模式；企业应认真分析自己的实际情况，选择最适于自己的质量模式     

The impact of tourism: A case from the Bahama Islands

LaFlamme, Alan G., “The Impact of Tourism: A Case from the Bahama Islands,” Annals of Tourism Research, Vol. VI, No. 2, April/June 1979, pp. 137–148. The socio-cultural impact of increased tourism on a small, once isolated island community in the Bahama Islands is discussed. The community's traditions have, for the most part, been maintained. However, material living standards, occupational specializations, and race relations have been significantly altered. For a number of reasons, the local people have not taken on the role of “professional natives.”     

建立适合工程管理企业的质量管理体系的探讨

经济的发展必然影响到工程管理企业的经营和发展。在日趋严格的质量标准下,工程管理企业的市场竞争将在严格质量管理的前提下进行竞争。工程管理企业应根据实际建立合适的质量管理体系,以利于工程管理企业竞争力的提高。     

新旧无形资产准则的比较研究

通过新旧无形资产会计准则的若干重大问题比较分析,结合国际会计准则对其加以探讨,我们发现新准则较之旧准则更强调会计信息的真实性和相关性,将更好地满足信息使用者的决策需要。同时也指出新准则中存在的问题,并提出了相关建议,以期更好地完善我国无形资产会计核算体系。     

《金融工具确认和计量》准则对基金投资的影响

现行会计准则体系中《金融工具确认和计量》准则首次对金融工具的确认和计量做出了相关规定。本文分析了该准则对基金投资可能产生的影响，认为一方面公允价值计量模式将引起基金估值的变化，另一方面公允价值变动可能引起基金分红规模的扩大，这对基金投资者的影响是显而易见的。本文结合这两方面的影响对基金投资提出了相关建议。     

AAOIFI reporting standards: Measuring compliance

Islamic banking and finance have grown rapidly in recent decades. Islamic banks offer a range of products, which, in complying with Islamic law, often differ from traditional Western financial products. Consequently, developing accounting standards to guide Islamic financial reporting is now an important issue. To this end, the Accounting and Auditing Organization for Islamic Financial Organizations (AAOIFI), was established in Bahrain in 1991. While the AAOIFI has published a substantial body of accounting and governance standards empirical research into compliance with these standards is lacking. This article addresses that gap. A benchmark index is constructed to measure the compliance of Islamic banks licensed and domiciled in Bahrain. The findings of the study show compliance to be very high with respect to the governance standard relating to the in-house supervisory boards of Islamic banks, and reporting the Islamic murabaha contract. In contrast, compliance with the AAOIFI's requirements regarding the zakah religious tax and the mudaraba contract is relatively low.     

资产减值、披露格式和信息含量——基于中国资产减值准备明细表的经验证据

2006年我国的企业会计准则不但改变了资产减值的计提和转回的内容,还修改了资产减值的披露格式,即取消了资产减值准备明细表,只要求披露资产减值准备总额。通过对我国2001-2006年的上市公司数据的分析,研究了资产减值的披露格式和信息含量的关系。研究发现,资产减值的明细数据的信息含量显著高于资产减值总额,同时资产减值的各项明细数据的预测能力和解释能力是有差异的。研究结论表明,资产减值的披露格式的改变(即取消资产减值准备明细表)降低了会计报表的信息含量。     

产业集群条件下技术标准联盟的组建与运作研究

产业集群中的技术标准联盟可以从不同角度分类。在国际上技术标准联盟具有较为成熟的组织结构和决策机制。我国一些地方经过初步的探索实践形成了“政府＋行业协会＋企业”的技术标准联盟组织模式。在标准化运作上，产业集群中的技术标准联盟要实施技术专利化和专利标准化；推动标准开放和技术兼容，吸收尽可能多的企业加盟；影响消费者预期，扩大用户基数；寻求政府的支持。