George Hudson's financial reporting practices: putting the Eastern Counties Railway in context

George Hudson was the most important railway promoter of his time. He had a particular aptitude for visualizing and arranging spectacular company and line amalgamations and his activities helped to bring about the beginnings of a more modern railway network. In 1849 he exercised effective control over nearly 30 per cent of the rail track then operating in the UK, most of it owned by four railway groups, the Eastern Counties Railway, the Midland, the York, Newcastle and Berwick, and the York and North Midland, before a series of scandalous revelations forced him out of office. The economic, railway and accounting literatures have treated George Hudson as an important figure in railway history, although concentrating largely on the financial reporting malpractices of the Eastern Counties Railway, while Hudson was its chairman, which were incorporated into the influential Monteagle Committee Report of 1849. Relatively little attention has been paid, however, to events at Hudson's other major companies. This paper analyzes the available evidence, particularly that produced by the Committees of Investigation established at all four railway groups, in order to provide a more balanced assessment of George Hudson's approach to financial reporting and thereby place events at the Eastern Counties Railway in a broader context.     

反倾销调查的会计问题分析及会计对策构想

在过去的20多年里,由于种种原因中国成为全球反倾销受害最严重的国家,出口在全球占4％,而遭受反倾销立案数量却占到了14％,这在一定程度上影响了我国出口贸易的进一步发展。而在一定意义上,反倾销不是普通的法律诉讼,也不是简单的经济问题,而是发生在既定法律程序下的会计纷争,一旦反倾销调查发起后,调查机关与有关当事人就迅速卷入到一场关于产品成本与价格的会计争论中。因此,研究反倾销的会计问题,对我国具有重要的理论与现实意义。本文从会计学的视角审视反倾销,研究我国企业反倾销应诉中的会计问题及会计对策。     

我国创业板上市公司治理问题研究

由于我国证券市场创业板上市公司股权结构具有控股股东持股比例相对较低的特点,这将产生不同于主板上市公司的剥夺型公司治理问题。要解决这一问题,就必需完善保护中小股东的有关法规,加强执法力度,建立声誉约束机制,并加大对失信行为的处罚力度。     

Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity

In this article, researcher-created accounting disclosure index of 23 stock exchanges for the year 1992 and its relationship with variables including foreign exchange turnover, economic and financial indicators were investigated. The accounting disclosure index of global stock exchanges crafted by Adhikari and Tondkar (1992) was regressed on foreign market turnover which was utilized as a proxy for foreign exchange market activity. The OLS results supported that along with the activity of foreign exchange market; GNI per capita, market capitalization, energy and electric consumption, number of listed companies were significantly related with the accounting disclosure index. The foreign market turnover was found to be positively influencing the accounting disclosure index. The models explained about 73% of the variation in the index with an F-ratio of 26.56 indicating the overall significance of the model.     

我国会计的国际化进程、特点及动因

改革开放以来，我国一直致力于建立一种适合市场经济的会计体制，并加强与国际会计惯例的协调。我国的会计国际化进程经历了三个阶段，呈现出从被动到主动、从局部到全部、循序渐进地进行协调的特点。我国经济融入全球经济的需要、海外直接投资的增加以及资本市场的发展等，是促使我国会计国际化的动因。     

重大公共危机中科研协同团队识别研究——以诊断试剂为例

遴选合适的科研机构以整合成科研协同力量对于应对重大公共危机,尤其是对于防治和遏制新型冠状病毒肺炎等重大紧急疫情至关重要。首先,构建科研力量协同整合潜在对象识别理论模型,并在此基础上构建识别方法。以突发重大公共危机中的诊断试剂科研攻关为研究对象,以诊断试剂领域科研力量协同整合作为案例进行实证研究。最终识别出7个协同合作群组及29个关键核心机构,而且可将其整合为针对不同科研攻关需求的科研力量。结果还表明,在整合诊断试剂领域科研力量时,高校是与其它机构衔接的主要核心纽带,来自国家层面的科研院所及军队系统机构可以提供有力支持,而高新技术企业也是不可忽视的重要力量。     

科研项目评审与授项中委托代理问题分析

以科研项目评审与授项为研究对象,揭示了委托代理关系下的不确定性决策过程,通过改进传统委托代理情形下的不确定性决策模型,分析了委托人与代理人的方案选择过程。研究表明,在信息不对称和奖惩系数不合理的情况下,代理人和委托人的决策可能导致项目评审的不公平性,使得科研项目资金资助效率降低。最后,从信息集和奖惩机制方面提出了解决这一问题的对策。     

大学知识生产能力测度：场域特性、表征框架及实践应用

大学知识生产能力提升是推进中国“双一流”大学建设战略的重要突破口。资源是大学知识生产的基础,大学知识生产资源获取路径存在学术、市场和行政的三维场域分化。通过资源有效利用而培养能力是大学知识生产的最终目标,大学知识生产能力表征框架表现为输入性与输出性能力、学术探究力与市场竞争力的双重坐标,评价场域分化决定了大学知识生产能力测度标准的多维特性。大学科研管理实践是在遵循场域分化和各要素矛盾运动客观规律的基础上,对稳固基础、融合共生、优势转化等战略的主观选择及行动策略。     

财会专业本科生毕业论文写作现状及改进

本文通过调查分析发现,财会专业学士论文存在选题领域不均、论题过大、题目过长、格式不规范、语言不够专业化和学术化、英文摘要不规范、抄袭严重等问题。这些问题是毕业论文教学管理制度、教师和学生等多种因素造成的。建议加强日常教学环节、建立毕业论文资源库、完善过程管理、加强抄袭行为的监督与评价监控。     

试论商业银行成本核算及其管理系统变革

现代商业银行经营竞争日趋激烈,产品品种层出不穷,盈利模式日新月异,迫切需要精确的成本信息来确定产品的真实盈利情况.然而,我国商业银行大都还采用传统的成本核算方法,核算出的银行产品成本是不完全的.为给银行管理决策提供更完全的相关信息,我国商业银行应使用作业成本法.就我国商业银行作业成本法的应用及须注意的问题作初浅探讨,希望对商业银行应用作业成本法有一定的参考.