浅谈合法会计信息失真的成因

鉴于目前会计工作中广泛存在的会计信息失真情况，本文针对会计理论与会计方法缺陷、会计准则以及会计制度不完善、会计环境不良影响等原因进行了分析。     

对会计制度的探讨

在全球经济迅猛发展的大背景下，会计已经逐渐演变成一种较为完善和系统的制度安排。这种制度安排围绕着会计主体的价值运动展开，目的是通过信息的制度化沟通，并结合其他制度，协调利益相关者的经济利益，降低商业活动的风险，增强交易各方的信心，确保复杂的商业活动能够持续顺利地进行。     

试谈会计信息的表外披露

文章通过对会计信息表外披露必要性及目的的分析，阐述了企业会计信息表外披露的基本内容，并就如何搞好表外披露提出了建设性意见。     

基于应变模型的我国政府会计改革路径选择问题

政府会计是财政管理的一个重要手段,对政府会计进行改革也是当前我国财政管理改革中的一个热点话题。对于我国的政府会计改革的时间、路径的确定都需要建立在对政府会计环境因素分析的基础之上,而应变模型为这种分析提供了工具。通过将这一模型应用到对我国政府会计改革这一具体问题上,可以实现对我国政府会计改革的环境因素进行综合分析,设计我国政府会计改革的现实路径。     

实证会计与规范会计相互关系研究

实证会计学派的产生是历史发展的必然.实证会计与规范会计两者之间存在辩证关系实证会计理论不能代替和否定规范会计理论,实证会计研究服务于规范会计研究,规范会计研究的科学建立也要充分运用实证会计的研究成果.我国实证会计研究处于刚刚起步的阶段,会计理论研究注重规范而忽略实证.     

“Off balance sheet law”: Globalisation,accounting and democracy

Abstract

National governments commonly facilitate neo‐liberal globalisation by permitting private bodies to apply global commercial rules locally. The recent legislating of international financial reporting standards (IFRSs) in New Zealand is an important example of privatised lawmaking. IFRSs can be described as “off balance sheet law” because they do not appear on the statute books, yet have legal effects. This article draws on a broad conception of discursive democracy to demonstrate the fundamentally antidemocratic nature of privatised lawmaking that the legislating of IFRSs exemplifies. First, an outline is given of the organisations and processes involved in the legislation of IFRSs in New Zealand to demonstrate how privatised lawmaking works. Second, the importance of IFRSs is considered in the light of basic principles of discursive democracy. Finally, alternatives to standardisation are considered.     

Computer-Assisted Sensate Focus: Integrating Technology with Sex Therapy Practice

It is well established that computer technology can be ethically, legally, usefully, and efficaciously integrated with the psychosocial treatment of mental health conditions such as anxiety and depression. There is, however, a paucity of literature regarding how these applications could be applied to sex therapy. This article will briefly review the adaptation of computer technology to mental health treatment, provide a rationale for using computer applications in sex therapy, and demonstrate how computer technology could be applied to Masters and Johnson's sensate focus technique. The Sensate Focus Prototype (an Internet-delivered therapeutic module) presented is a working application designed for use by psychotherapists and researchers.     

Stage-Based Computer-Delivered Interventions to Increase Condom Use in Young Men

ABSTRACT

Objectives: The aim is to examine whether adopting or increasing condom use can be influenced by psychological treatment targeting both motivational and volitional aspects, when these components are matched to the characteristics of the recipients. Method: In a randomized controlled trial, 159 heterosexual young men (intervention groups, n = 113; control condition, n = 46) were exposed to 2 computer-delivered intervention arms, 1 targeting nonintenders (n = 36; motivational intervention arm) and the other targeting intenders (n = 77; volitional intervention arm). Intention and condom use were assessed through self-report questions at 3 points in time, each 2 weeks apart. Motivational intervention involved screen content requesting decisional balance for condom use and focus on past success to trigger self-efficacy. Volitional intervention encouraged the formation of specific if-then plans, where participants were required to choose and write about the most favourable situations by means of reflection on when, where, and how to carry them out, and of thinking about strategies for obstacles that might hinder condom use. Results: Experimental nonintenders obtained higher levels of condom use intention two weeks and one month later and of reported condom use one month later than control nonintenders. Experimental intenders reported an increase in condom use in comparison with control intenders one month later. Conclusions: At a 30-day follow-up, treatment was shown to have helped nonintenders to first increase their condom use intentions and later condom use, and intenders to improve condom use behavior. A stage-based computer-delivered intervention design including motivational and volitional treatment appears to be suitable for improving condom use motivation as well as behavior after a 1-month period.     

数字经济背景下审计信息化对审计质量的影响研究

随着数字经济的发展,会计师事务所信息化建设不断加强。基于2017—2019年41家会计师事务所的调研数据,实证检验了数字经济背景下审计信息化对审计质量的影响。研究发现,审计信息化水平越高,审计质量越高。机制检验结果表明,审计信息化通过提高审计效率和审计师行业专长来提高审计质量。异质性分析结果显示,在非“四大”和未变更客户的会计师事务所,以及信息化程度较高、位于智慧城市和高管团队更年轻的企业,审计信息化对审计质量的正向影响效应更显著。进一步研究发现,审计信息化提高审计质量进而促进了企业价值的提升。因此,会计师事务所应充分重视审计信息化建设,加强对审计师信息化知识的培训,提高审计效率和审计师行业专长,充分发挥审计信息化对审计质量的提升作用。     

基于集成创新理论的管理会计工具整合

当前管理会计工具整合的有关研究主要集中在整合的模式和框架方面,缺乏对整合的理论基础、基本思想和实施路径的研究。文章在梳理集成创新理论形成的基础上概括出了其核心思想,并以此为基础,提出了基于集成创新理论的管理会计工具整合动因、整合实质、整合基础等基本思想和基于集成创新理论的管理会计工具整合框架,并从商业环境、整合平台、战略集成、知识集成、技术集成和组织集成等方面构建了管理会计工具整合的实施路径。