21世纪会计发展研究

文章首先分析 2 1世纪社会经济发展的五大特点 ,其次从六个方面论证现行会计不适应 2 1世纪社会经济发展的需要 ,文章最后认为 ,应从十个方面构架面向决策、面向使用者的新会计 ,以适应 2 1世纪的要求。     

Is performance driven by industry‐ or firm‐specific factors? A reply to McNamara,Aime, and Vaaler

We revisit the questions of identification of outlying firms within industries and their impact on the relative importance of firm‐ and industry‐specific factors for firm performance. In response to McNamara, Aime and Valler (2005), we argue that the key results in Hawawini, Subramnian and Verdin (2003) are insensitive to the varying methods used to identify firm outliers. Further, we argue that conducting tests on industry outliers are inconsistent to what is indicated by theory and past empirical results on the relative importance of firm and industry effects to firm performance. Firm effects may matter most for outperforming and underpeforming firms, while industry effects may be at least as important to firms ‘stuck in the middle’. Copyright © 2005 John Wiley & Sons, Ltd.     

新旧无形资产会计准则的对比

本文从无形资产的定义和核算范围、无形资产成本计量、后续计量及土地使用权的处理等方面，对2006年财政部发布的企业会计准则体系中无形资产准则与2001年会计准则进行比较，阐述了新旧准则存在的主要差异。     

探析行政事业单位固定资产管理的举措

行政事业单位固定资产管理日趋完善,但不规范、管理薄弱的现象依然存在。文章分析了行政事业单位固定资产管理中存在的问题,着重提出加强固定资产管理的举措。     

浅论债权转股权

如何降低企业负债率是目前国企脱困的重要课题，而债权转股权则是实现这一目标的首要途径，并对什么是债权转股权、债权转股权的具体操作和目前推行债转股的困难以及债权转股权的具体运作提出几点建议。     

论劳动者权益及其分配

调动人的积极性与创造性的关键在于权益分配。本从人力资源会计理论出发，对劳动权益进行分析，具体阐明了两种主要的劳动权益分配方式：劳动分红和经营年薪。     

Shareowners' Equity at Campbell Soup: How can Equity be Negative?

Abstract

This paper presents an instructional case based on the 2001 annual report of the Campbell Soup Company (CPB). During that year, CPB's shareowners' equity went from a surplus of USD137 million to a deficit of USD247 million. The analysis will allow students to determine that the change resulted from borrowing to purchase treasury stock. Students are asked to consider why CPB's lenders allowed the firm to purchase so much treasury stock with borrowed funds. The case provides an opportunity for students to improve their understanding of the impact of shareowners' equity transactions on the entire balance sheet, and to examine the effect of unreported and under-reported assets on financial statement information.     

Financial integration and the wealth effect of exchange rate fluctuations

Recent years have witnessed a large increase in international financial integration in the form of largely offsetting cross-holdings across countries. We assess how such financial leverage affects the international transmission of monetary shocks, and find that it leads to sizable welfare differentials that far exceed the impact due to nominal rigidities. We document the relevance of the exact nature of holdings, with bond holdings associated with larger effects than equity holdings. The impact of financial leverage on welfare is also sensitive to the extent of exchange rate pass-through and the substitutability between goods produced in different countries.     

国外资产弃置会计的发展、比较及启示——兼议我国资产弃置会计的构建思路

由于相关行业的资产废弃问题，不仅会引致严重的环境污染，而且对企业造成不利的财务影响，因此欧美日等国的会计准则制定机构纷纷发布相关准则加以规范。本文梳理了国际资产弃置会计研究的历史进程，分析和比较了美国、日本、我国及IASB等相关研究机构在制定和实施资产弃置会计准则及指南中的异同及经验，并提出了发展我国资产弃置会计准则体系的若干框架。     

向职工划转国有资产能缩小贫富差距吗--与吴敬琏先生商榷

面对贫富差距不断扩大的趋势,经济学家吴敬琏提出了"向国有企业职工划转国有资产"的观点.但是,这一解决方案是不可行的,它既忽视了贫富差距的主要矛盾,又缺乏最起码的公正、公平性,在实际中不具有可操作性,也无效率.此外,这一方案还会引起"寻租"、"创租"活动.因此,"向国有企业职工划转国有资产"无法解决不断扩大的贫富差距问题.