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。     

会计在风险管理中的作用

风险无处不在,如何在管理中规避或利用风险是企业成功的关键之一.企业应在分析风险成因的基础上,对风险计量、会计披露制度、会计信息的反馈控制功能在风险管理活动中的作用进行分析,从会计学角度采取风险管理的具体措施.     

新会计准则影响股东权益变化因素的分析

文章针对新会计准则的颁布对股东所有者权益的变化各影响因素进行分析，选取巨潮资讯网、上海证券交易所网站、深圳证券交易所网站等公开披露的国内A股上市公司2006年的年度报告数据，对影响所有者权益变化的15个因素进行了描述性统计、单因素敏感性分析和回归分析，得出在所有的影响因素当中，长期股东权益投资差额对股东权益的变化的影响是显著的。     

Measurement of formal harmonization progress:: The IASC experience

As a result of globalization, the accounting profession has become increasingly aware of the need to establish a single set of accounting standards that would be valid in the international arena. Recent events highlight the timeliness of this study, which provides an empirical measurement of International Accounting Standards Committee (IASC) progress throughout its harmonization history. The purpose of this article is twofold: first, a new measure of the advances achieved through formal harmonization and second, to use this methodology to evaluate the IASC achievements all through its standard-setting activity. Our results prove that the IASC has made great progress in regard to the level of harmony achieved through the accounting standards it has issued or revised. Nevertheless, we conclude that the IASC needs to continue working towards greater formal harmonization. Our study also indicates research directions that could advance the study of formal harmonization. This specific area of research has generally been disregarded in the existing literature, a trend we would like to see reversed, considering that its application can provide valuable insight for standard-setting processes, especially now that the accounting community is so conscious of the need to advance the harmonization process.     

The Effect of Earnings–Announcement Timing on Earnings Management

This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag.     

网络环境下企业内部控制探讨

网络技术和经济促进了企业控制环境的变革、会计系统体系结构重组及企业内部控制程序的完善 ,同时也增加了安全控制的难度。相应的网络安全策略     

试论数字资产的会计确认、计量与报告

文章通过对数字资产特征的分析 ,论证了数字资产被单独进行会计确认、计量、报告的可行性 ,并提出了对其确认、计量和报告的具体方法。     

会计基本准则中会计信息质量要求逻辑的思考

财政部于2006年2月15日正式发布了企业会计准则体系，并规定自2007年1月1日起在上市公司范围内施行。本次会计准则体系制定的主要思路之一是参照国际财务报告准则，并充分考虑中国现阶段的国情，以使按企业会计准则体系编制的财务报表能够更加真实、公允地反映企业的价值。基于这一出发点，企业会计准则体系在规范会计信息质量要求上实现了诸多突破。本文拟从基本会计准则的理论指导层面。分析这些突破的东龙去脉。并提出了封基本准则会计信息质量要求的不足和改进意见。     

上市公司会计造假原因分析及对策

随着我国证券市场的建立和发展，在巨额利益驱动下，上市公司、中介机构为了自身利益最大化，不择手段进行会计造假，严重侵害了广大投资者的合法权益，阻碍了证券市场的健康发展。对会计造假现象的原因进行深入透彻的分析，从而找到相应的对策，对促进我国证券市场的健康发展，保障广大投资者的合法权益具有重要意义。