从资产负债表和利润表变化看新会计准则的特点

2007年1月1日,经修订的《企业会计准则》将正式施行。本文就资产负债表和利润表的具体变化结合新准则的特点作了相应的分析探讨,并在最后指出了新准则存在的局限性及在实施过程中可能遇到的问题。     

On how to solve the problems in implementing the new Chinese accounting standards

With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.     

The economic consequences of discrete recognition and continuous measurement

Discrete recognition is a long-standing and ubiquitous accounting practice, but it has been widely criticized for suppressing information and inducing accounting-motivated transactions. We study a model to examine the economic consequences of shifting away from discrete recognition to a continuous measurement approach. Without manipulation, discrete recognition is less informative than the continuous approach. However, the continuous regime induces more manipulation. The equilibrium informativeness is determined by both the accounting standard and endogenous manipulation. Discrete recognition is more informative than its continuous counterpart precisely when manipulation is a severe threat. We respond to the recent call in Kothari, Ramanna, and Skinner (2010) for using positive accounting theory to explain certain long-standing accounting practices. We also discuss the model's implications for fair value accounting.     

以服务为导向的高职院校公共英语课程标准开发

遵循公共英语课程的性质与特征,以需求分析理论为指导,以服务为导向,以培养学生的核心能力为重点,探讨高职院校公共英语课程的设置、实施与评价。高职院校公共英语课程应从课程定位、内容重构、教学模式、考核评价等方面进行改革。课程定位应紧密结合学生需求、专业需求和社会需求;课程教学内容的组织分为基础模块和专业定向模块,强调在典型语言情境中培养学生的英语应用能力;教学模式采取在线协作式多元互动教学模式,强调对学生学习能力的培养;采取多元考核评价方式,强调通过对学生进行横向和纵向比较,给予各个层次的学生合理的评价。     

会计准则的国际趋同研究:一个综述

本文首先简要回顾了国内外关于会计准则国际趋同的研究,然后从会计准则具有经济后果的角度分析了会计准则国际趋同的问题。在由国家会计准则向国际会计准则趋同的过程中,既要实现规范本身的趋同,又要实现规范指导下的实务趋同。一国会计准则国际化过程中的策略选择,可能直接或间接地对该国的经济利益产生影响。     

世贸组织制度和核心劳工标准关系研究

世界贸易组织成员方对是否将核心劳工标准纳入世贸组织制度争论激烈。文章着重从国际经济学理论的角度探讨了核心劳工标准与比较优势、社会倾销、贫困化增长等热点问题,认为其既具有合理之处,也反映了不同发达国家与发展中国家之间的利益之争。     

Labor Standards in the Global Economy: Issues for Investors

In the mid-1990s, global labour standards emerged as a new and important are of concern for socially responsible investors, especially with respect to investments in the "problematic" footwear, apparel, and toy industries. In this paper, I elucidate the primary areas of concern for investors and discuss a framework for evaluating firms' labor standards performance. In addition, I argue that today's sweatshop debates follow closely those of centuries ago, with the standard economic defense of low wage manufacturing on the one hand, and the activists' protests against poor conditions and wages on the other. An examination of this historical context reveals a promising middle ground in this ongoing debate.     

劳工标准水平与外商直接投资流入——基于国别数据的实证研究

本文对劳工标准和直接投资流入之间的关系进行了实证研究，并且通过工具变量的使用控制了劳工标准与直接投资流入之间的内生性问题。实证研究的结果表明，与流行的观点相反．在其他条件相同的情况下，高劳工标准反而会成为吸引直接投资流入的原因．该结论无论在全部样本中还是在发展中国家样本中都得到了验证。     

长庆气田压力变送器确认间隔的选择与调整

根据GB／T19022—2003／ISO10012：2003《测量管理体系测量过程和测量设备的要求》,企业可以根据需要自行调整非强检工作计量器具的确认间隔,这对节约企业资源、降低消耗具有积极作用。长庆气田在生产过程中,结合国家法律法规,对压力变送器的确认间隔进行了调整,经过几年的运行,调整后的计量器具性能稳定可靠,满足了生产需要。