浅谈会计准则的国际趋同

随着经济全球化和国际资本市场一体化的发展,会计国际化问题日益成为各国不可回避的现实问题,也成为会计界研究的重点问题。本文对会计准则国际趋同的动因、发展等进行浅谈。     

论我国会计准则的国际趋同

中国新会计准则体系的正式发布实施,是财政、会计工作促进经济社会发展的重要举措。正如财政部部长金人庆所言,作为"我国会计审计史上新的里程碑",它既是旧有阶段的终点也是跨入新阶段的起点,标志着中国会计准则与国际会计准则最终实现了全面趋同,新准则的发布成为人们关注的焦点,笔者就此进行解读。     

全球主要经济体会计准则国际趋同最新进展

会计准则国际趋同已成为全球多数国家或地区的共识。本文介绍了我国、欧盟、美国和印度四个全球主要经济体会计准则国际趋同的最新进展情况。     

会计准则国际趋同与企业融资成本降低

在经济全球一体化和国内资本市场融资功能得不到充分发挥的影响下,为了募集资金扩大企业规模,国内不少企业把境外融资作为其融资的一个重要途径,但是作为商业通用语言的会计准则在不同国家或地区之间的差异使得企业境外融资费用居高不下。会计准则的国际趋同,使这一状况得到了改善。本文首先对世界各国会计准则趋同现状作了分析,并以此为基础分析了目前我国企业境外融资状况,最后深入分析会计准则的国际趋同对企业融资成本中的审计费用、重编报表等费用项目的影响。     

中国的经济体制对会计准则国际趋同的影响

会计准则国际趋同问题是会计理论界一直争论的热点问题,自从公布了39条新会计准则以后,说明我国会计准则在向国际靠拢,向国际化发展,各国会计准则的差异主要是由会计环境的差异造成的,本文通过探究中国特殊的经济体制,和西方发达国家进行比较,主要目的是研究本国特殊的经济体制对会计准则国际趋同造成的影响,在此基础上提出我国对待会计准则国际趋同问题的总体策略。     

浅谈我国会计准则国际趋同对策

随着经济全球化和国际资本市场的发展,会计作为国际通用的商业语言,会计准则的国际趋同成了世界各国的热点问题。     

我国新会计准则的国际趋同VS中国特色

会计准则国际趋同是中国准则制定和修改的方向,但会计准则国际趋同不是完全的、一步到位的完全照搬,趋同是一个渐进的过程,也是一个双向互动的过程。因此,中国会计准则在与国际准则实质性趋同的同时,也保留了中国特色。     

论我国会计国际趋同

随着全球贸易的飞速发展和世界经济一体化趋势的不断加强,会计国际趋同已成为世界各国普遍关注的现实问题。本文回顾了我国会计国际趋同进程,进一步认识我国会计的国际趋同,阐述了新经济体制下面临的机遇和挑战,最后总结了中国会计的国际化建设与实施。     

从公允价值运用浅谈我国会计准则国际趋同问题

经济全球化加快了我国会计准则国际协调的步伐,本文从公允价值运用的角度,以我国新会计准则与国际会计准则的比较为依据,分析我国会计准则国际趋同的进程,以及在新准则中的具体体现,并总结我国在会计准则国际协调新形势下的相应对策。     

A Generalization of Wendell's Tolerance Approach to Sensitivity Analysis in Linear Programming

A criticism of linear programming has been that the data which are available in practice are too inexact and unreliable for linear programming to properly work. Managers are therefore concerned with how much actual values may differ from the estimates that were used in the model before the results become irrelevant. Sensitivity analysis emerged to help deal with the uncertainties inherent in the linear programming model. However, the ranges calculated are generally valid only when a single coefficient is varied. An extension of sensitivity analysis, the 100 Percent Rule, allows the simultaneous variation of more than one element in a vector, but does not permit the independent variation of the elements. A tolerance approach to sensitivity analysis enables the consideration of simultaneous and independent change of more than one coefficient. However, the ranges developed are unnecessarily restricted and may be reduced in width to zero when primal or dual degeneracy exists. This paper presents an extension of the tolerance approach which reduces the limitations of both the traditional and tolerance approaches to sensitivity analysis.     

The Scientific Visualization of Organizations: A Rationale for a New Approach to Organizational Modeling*

This article examines the rationale for the application of a new research tool, scientific visualization, to the study of organizations. Based upon a general theory of visualization, the ability to simultaneously display both variables and organizational entities should allow for easier and more widespread analysis of organizational research issues. Applications and future directions for both research and praxis are discussed.     

Neural Network Earnings per Share Forecasting Models: A Comparative Analysis of Alternative Methods

In this paper, we present a comparative analysis of the forecasting accuracy of univariate and multivariate linear models that incorporate fundamental accounting variables (i.e., inventory, accounts receivable, and so on) with the forecast accuracy of neural network models. Unique to this study is the focus of our comparison on the multivariate models to examine whether the neural network models incorporating the fundamental accounting variables can generate more accurate forecasts of future earnings than the models assuming a linear combination of these same variables. We investigate four types of models: univariate‐linear, multivariate‐linear, univariate‐neural network, and multivariate‐neural network using a sample of 283 firms spanning 41 industries. This study shows that the application of the neural network approach incorporating fundamental accounting variables results in forecasts that are more accurate than linear forecasting models. The results also reveal limitations of the forecasting capacity of investors in the security market when compared to neural network models.     

The Selection of Computer-Aided Software Engineering Tools: A Multi-Criteria Decision Making Approach

The selection of the appropriate computer-aided software engineering (CASE) tools to suit the needs of an organization requires the systematic application of the multi-criteria decision methodology (MCDM). In order to make a case for the use of MCDM, the application of the ELECTRE I method to the selection of CASE tools from a possible set of six alternatives is demonstrated. The demonstration helps in gaining a grasp of the MCDM approach and the ELECTRE I method. There is potential for the application of the MCDM approach in other software engineering decisions, especially in the feasibility analysis of the systems life cycle.     

机构投资者持股对信息披露的治理作用研究——以管理层盈余预告为例

本文以我国A股上市公司2004-2007年盈余预告披露数据为例,实证检验了机构投资者对信息披露的治理作用。结果发现:(1)随着机构投资者持股比例的增加,管理层采取的盈余预告精确性提高(更具体的形式和更小的误差),及时性也增强;(2)银行、财务公司类机构、一般基金类机构对管理层盈余预告选择的积极治理作用相对较强,而养老、保险类机构对管理层盈余预告选择的积极治理作用则相对较弱;(3)处于不同持股规模时,管理层盈余预告的精确性、及时性均随着机构投资者整体持股比例增大而提高。但是,机构投资者持股比例的提高易导致了管理层盈余预告的乐观态度倾向;(4)股权分置改革后,机构投资者持股对管理层盈余预告披露选择的积极治理作用比股权分置改革前有所增强。建议大力发展机构投资者规模和专业素质以优化投资者结构,促进我国资本市场的健康发展。     

The Role of Society in Engineering Risk Analysis: A Capabilities-Based Approach

This article proposes a new conceptual framework in engineering risk analysis to account for the net impact of hazards on individuals in a society. It analyzes four limitations of prevailing approaches to risk analysis and suggests a way to overcome them. These limitations are a result of how societal impacts are characteristically accounted for and valued. Prevailing approaches typically focus too narrowly on the consequences of natural or man-made hazards, not accounting for the broader societal impacts of such hazards. Such approaches lack a uniform and consistent metric for accounting for the impact of the nonquantifiable consequences (like psychological trauma or societal impacts) and rely upon implicit and potentially inaccurate value judgments when evaluating risks. To overcome these limitations, we propose an alternative, Capabilities-Based Approach to the treatment of society in risk analysis. A similar approach is currently used by the United Nations to quantitatively measure the degree of development in countries around the world. In a Capabilities-Based Approach, the potential benefits and losses due to a hazard are measured and compared in a uniform way by using individual capabilities (functionings individuals are able, still able, or unable to achieve) as a metric. This Capabilities-Based Approach provides a foundation for identifying and quantifying the broader, complex societal consequences of hazards and is based on explicit, value judgments. The Capabilities-Based Approach can accommodate different methods or techniques for risk determination and for risk evaluation and can be used in assessing risk in diverse types of hazards (natural or man-made) and different magnitudes that range from minor to catastrophic. In addition, implementing a Capabilities-Based Approach contributes to the development of a single standard for public policy decision making, since a Capabilities-Based Approach is already in use in development economics and policy.     

Market Orientation,Internal Process,and External Network: A Qualitative Comparative Analysis of Key Decisional Alternatives in the New Service Development*

Scholars from different disciplines acknowledge the importance of studying new service development (NSD), which is considered a central process for sustaining a superior competitive advantage of service firms. Although extant literature provides several important insights into how NSD processes are structured and organized, there is much less evidence on what makes NSD processes successful, that is, capable of contributing to a firm's sales and profits. In other words, which are the decisions that maximize the likelihood of developing successful new services? Drawing on the emerging “service‐dominant logic” paradigm, we address this question by developing an NSD framework with three main decisional nodes: market orientation, internal process organization, and external network. Using a qualitative comparative analysis technique, we discovered combinations of alternatives that maximize likelihood of establishing a successful service innovation. Specifically, we tested our NSD framework in the context of hospitality services and found that successful NSD can be achieved through two sets of decisions. The first one includes the presence of a proactive market orientation (PMO) and a formal top‐down innovative process, but the absence of a responsive market orientation. The second one includes the presence of both responsive and PMO and an open innovation model. No single element was a sufficient condition for NSD success, though PMO was a necessary condition. Several implications for theory and decision‐making practice are discussed on the basis of our findings.     

A Systems Approach to the Policy‐Level Risk Assessment of Exotic Animal Diseases: Network Model and Application to Classical Swine Fever

Exotic animal diseases (EADs) are characterized by their capacity to spread global distances, causing impacts on animal health and welfare with significant economic consequences. We offer a critique of current import risk analysis approaches employed in the EAD field, focusing on their capacity to assess complex systems at a policy level. To address the shortcomings identified, we propose a novel method providing a systematic analysis of the likelihood of a disease incursion, developed by reference to the multibarrier system employed for the United Kingdom. We apply the network model to a policy‐level risk assessment of classical swine fever (CSF), a notifiable animal disease caused by the CSF virus. In doing so, we document and discuss a sequence of analyses that describe system vulnerabilities and reveal the critical control points (CCPs) for intervention, reducing the likelihood of U.K. pig herds being exposed to the CSF virus.