会计与统计的相互借鉴及相关思考

1992年国民经济核算体系的推广和1993年会计制度的改革几乎同时并举,使宏观统计核算和微观会计核算有了进一步交流和相互借鉴的可能。 近几年来,统计学界对统计核算借鉴会计方法讨论的比较多,如国民经济核算的资产负债表的编制,如循环账户中的复式记账法……,无疑使统计核算方法得到了完善。但这也给人们一个错误的信号,以为统计核算方法日益与会计方法靠拢,是否会失去“统计”的特性,实际上这种忧虑大可不必。长期以来,会计方法就借鉴了大量的统计方法,只不过很少有人把会计所借鉴的统计方法系统地总结,使人忽略了统计方法对会计方法的重要支持。本文侧重从统计方法在会计领域的广泛运用谈起,一是说明统计方法自身的重要性和应用性不可低估,二是说明会计和统计虽是两类不同层次的核算体系,但是它们之间通过相互借鉴。加强交流,既不影响它们独自的特性,而且还会促进两个领域的自我完善。     

从会计师协会现状透视统计调查管理

统计与会计的发展是相互交织在一起的,会计行业和统计行业本身有着许多可资参照的基础。财政部对全国会计工作的管理与统计部门对全国统计工作的管理,包括会计与统计的民间管理之间,也有其相似的地方。国外会计师协会的典型——英国会计职业组织的发展过程(一)早期自发成立的职     

会计当而已矣

怎样才能做好统计工作?这对从事统计工作多年的同志来说是有很多经验的,我们不打算在这里论述。我们这里要介绍的是《孟子·万章下》中的一句话:“孔子尝为委吏矣,曰:‘会计当而已矣’”。 委吏,是我国古代负责仓库保管、会计事务的小官。孔子根据他的实践经验,把会计事务的正确处理原则高度概括为“当”一个字。清·焦循在《孟子正义》一书中说:“零星算之为计,总合算之为会。”中国古代统计与会计是密切结合在一起的。所以“当”这个字,也是孔子心目中统计人员必须遵循的准则。     

经济管理中统计学与会计学的渗透

经济管理中统计学与会计学的渗透北京工业大学王虹考察会计与统计的发展历史，人类的统计行为与会计行为大体上是同时产生的，在一个相当长的历史时期内，会计与统计工作是合二为一的。统计成为一门独立的科学则是近代经济发展的产物。在进入信息社会之后，世界经济发展一...     

浅析会计核算方法在SNA中的创造性运用

不仅微观统计与会计存在千丝万的联系,宏观统计也与会计存在一定的关系。设置科目、开设帐户、运用复式记帐法等会计方法在国民经济核算中得到合理、广泛的应用。尤其是为全世界许多国家所采用的SNA,创造性的应用了会计核算方法。     

严肃考风考纪，切实保证教学质量的提高

为了培养统计改革与建设需要的应用型、复合型中高级会计与统计人才,国家统计局培训学院与中央电大合作在全国开设了开放教育本科及专科会计学专业(会计与统计核算方向)。国家统计局培训学院直属班于2000年秋季开始招生,现共有在校本科生1258人,专科生988人。开办开放教育以来,     

统计应提供与会计不同的财务指标

统计由于对会计财务指标的照抄照搬 ,使统计工作越来越软弱无力。本文拟就统计工作如何运用与会计不同的核算方法 ,从另一个角度核算出企业生产的真正成果 ,给领导提供与会计财务指标一样重要而又能弥补会计缺陷的指标提出了思路 ,并对具体高速方法和核算方法进行了探讨     

从会计的发展看我国企业统计改革

比较会计史和统计史,我们不难发现,统计与会计有着共同的渊源,即他们的最初萌芽都是从计数和记录开始的。从会计“前史”和统计“前史”的内容来看,我们可以认为他们是两种基本相同的核算方式,他们的唯一不同点仅在于二者的侧重点不同:统计史侧重于人口调查和土地台帐,而会计史则侧重于财产记录和货币记录。随着社会的发展、分工,会计致力于经济活动的价     

会计工作者应接受必要的统计教育

会计工作者应接受必要的统计教育湖北武汉江汉大学彭祥光一、会计与统计是所有经济类各专业的共同必修内容在经济类各专业的教学计划中，会计与统计作为专业基础课程，占有较大的学时份额，具有十分重要的地位。对于会计专业来说，无论是大学本科，大学专科和中等专科这三...     

浅淡会统专业高等数学(一)自学方法

浅淡会统专业高等数学（一）自学方法国家统计局统计教育中心姜勤德国家统计局与全国考委联合开办的会计与统计核算专业封闭式大专共设置了１４门课程，其中高等数学（一）是一门公共基础课。它具有高度的抽象性、严密的逻辑性和应用的广泛性三大特征。考生往往觉得入门难...     

Censoring,conditionally, and likelihood

The censoring principle is shown to imply a principle similar to the likelihood principle. Further, it is demonstrated that the censoring principle and a weak form of the conditionality principle jointly imply the likelihood principle.     

Mixtures,embedding, and ancillarity

Ancillary statistics, proposed by Fisher (1925), can be constructed by forming a mixture model (Birnbaum 1962) or can be extracted or derived from a transformation-parameter model (Peisakoff 1951, Fraser 1961) or from the corresponding error-based structural model (Fraser 1968, 1979); these latter models involve an implicit mixture structure. Compound models with ancillaries can also be formed by a cross embedding, discussed from a technical viewpoint in this paper. Of the 25 examples in Buehler (1982), 22 are mixtures or implicit mixtures and 3 correspond to cross embedding. The cross embedding examples exemplify the nonuniqueness difficulties with ancillaries. This paper discusses a simple and two generalized versions of cross embedding but makes no general valuations of these for statistical inference; their role within inference is discussed in Evans, Fraser, and Monette (1984, 1985).     

跨方言区流动、自选择与劳动力收入

本文基于2012和2014年中国劳动力动态调查（CLDS）数据,采用内生转换回归模型考察劳动力跨方言区流动对收入的影响。实证结果表明,与在同一方言区流动的个体相比,跨方言区流动收入要高31.9%;对于跨方言区流动的劳动力而言,跨方言区流动对收入的平均处理效应为30.5%,如果在同一方言区流动的劳动力选择跨方言区流动,其收入反而会减少3.9%,说明不同个体在流入地的选择上是基于其比较优势做出的决策。进一步,本文还发现跨方言区流动的劳动力无论选择在同一方言区流动还是跨方言区流动,均能获得较高的收入,在流动决策上具有绝对优势。在考虑了测量误差和极端值以及排除其他干扰因素后,上述结论依然稳健。     

Memorial Statements by Anderson,Judge, Press,Aigner, Allenby,and Palm

This collection presents memorial statements by Theodore W. Anderson, George G. Judge, S. James Press, Dennis J. Aigner, Greg M. Allenby, and Franz C. Palm.     

Marginal homogeneity,symmetry, and independence

A contingency table of the mc form provides a convenient summary of data when c individuals in a matched set9 each belonging to a different one of c classifications, are identified as belonging to one of m categories, A study in which matched sets (c=3) of 1 case, 1 hospital control, and 1 neighborhood control are classified into one of m=4 occupational categories would be an example, Independence in the cxm tables for each of the matched sets implies symmetry in the summary mc table with consequent marginal homogeneity. Adaptation of the Mantel-Haenszel procedure for testing independence to the case of many cxm tables so as to yield a chi square with (cl)(ml) degrees of freedom (DF) provides a test of marginal homogeneity in the summary mc table. This can be viewed as a test of symmetry directed against alternatives which would make for marginal inhomogeneity and can differ     

p-Values,Bayes Factors,and Sufficiency

ABSTRACT

Various approaches can be used to construct a model from a null distribution and a test statistic. I prove that one such approach, originating with D. R. Cox, has the property that the p-value is never greater than the Generalized Likelihood Ratio (GLR). When combined with the general result that the GLR is never greater than any Bayes factor, we conclude that, under Cox’s model, the p-value is never greater than any Bayes factor. I also provide a generalization, illustrations for the canonical Normal model, and an alternative approach based on sufficiency. This result is relevant for the ongoing discussion about the evidential value of small p-values, and the movement among statisticians to “redefine statistical significance.”     

Statistics,images, and pattern recognition

Data are increasingly being collected in the form of images, especially in fields using remote sensing and microscopy. Statisticians are becoming interested in developing techniques to handle the highly structured data of images. Statistical work in this area is surveyed, and two problems discussed in more detail. The first is a form of image segmentation, classifying the pixels of a satellite picture by land use. The second is the summarization of electron micrographs.     

Characterizations,length-biasing,and infinite divisibility

SupposeL(X) is the law of a positive random variableX, andZ is positive and independent ofX. Admissible solution pairs (L(X),L(Z)) are sought for the in-law equation $\hat X \cong X o Z$ °Z, where $L\left( {\hat X} \right)$ is a weighted law constructed fromL(X), and ° is a binary operation which in some sense is increasing. The class of weights includes length biasing of arbitrary order. When ° is addition and the weighting is ordinary length biasing, the class of admissibleL(X) comprises the positive infinitely divisible laws. Examples are given subsuming all known specific cases. Some extensions for general order of length-biasing are discussed.     

“Who,What, Where,and Why”

The North Carolina Serials Conference was very fortunate to have secured Rachel Frick for its keynote speaker for 2013. The conference was a homecoming for Frick, who is a graduate of the University of North Carolina MSLS program and is currently the Director of the Digital Library Federation Program for the Council on Library and Information Resources (CLIR), a think tank and research organization located in Washington, D.C. The Digital Library Federation (DLF) has been in existence since 1995, its target audiences being digital library practitioners and other interested parties who are on the front-lines of teaching and learning in this specialty. In her address entitled “Who, What, Where, Why, and How,” Frick discussed some of the major initiatives and issues currently occurring within and around librarianship, exploring the effect that these large scale initiatives can, and should, have at the local level. She can be reached at her Twitter feed, @rlfrick.     

Sample surveys versus experiments,controlled observations,censuses, registers,and local studies

The relative merits and drawbacks of data obtained from the following sources are compared: sample surveys, experimental projects, controlled observations, censuses, registers, and local studies. The importance of representation as the criterion for comparing the value of the data obtained by the various methods is stressed.