社会核算矩阵与国民经济账户、投入产出表的关系研究

社会核算矩阵(SAM)刻画了社会经济主体间通过要素市场、商品市场而发生的交易和收支转移活动。结合国民经济核算理论研究了国民经济账户、投入产出(IO)表与SAM之间的关系,结果表明:SAM是以矩阵形式表示的国民经济核算体系(SNA)账户,SAM以复式记账的核算原则和矩阵的形式提供了国民经济的另外一种核算方式;IO表是编制SAM的重要数据来源。     

51.27%的城镇化率是否高估了中国城镇化水平:国际背景下的思考

从迄今国际通行的传统城乡人口划分原则和标准以及当今城乡界限淡化背景下城乡人口划分和统计的演变趋势两个方面,对2011年末中国大陆51.27%的城镇化率数据进行了分析,认为我国现行城镇人口的统计口径基本上符合目前国际上通行的城乡划分原则和标准,不应因为城镇化进程中某些问题的存在而否定我国已有半数以上人口聚居于城镇、且拥有国际公认的城镇人口基本特征的事实。文章还认为,我国现行的城镇化数据不仅没有高估我国的城镇化水平,反而存在着未能涵盖大量具有相当城镇特性、但仍未被纳入常规市镇人口统计的"准城镇人口",从而低估实际城镇化进程的广度和深度的问题,需要在今后的工作中予以进一步改进。     

论《鹿特丹规则》对托运人诉权的制度重构

从海上货物运输纠纷中有关托运人诉权的法律困境着手,通过对《联合国统一运输法公约》（简称《鹿特丹规则》）中有关托运人诉权问题的制度规定和立法创新的分析,提出了我国海商法借鉴《鹿特丹规则》完善托运人诉权问题的制度构想,以期能在解决海上运输纠纷的海事司法实践中为保护托运人诉权提供有益参考。     

高职会计电算化专业实践教学体系的构建

我国高等职业技术教育传统的会计电算化专业教学模式已不适应高职教育培养目标的要求。文章分析了会计电算化专业实践教学存在的问题,认为构建以职业岗位为导向的实践教学体系尤为迫切。     

A PENSION DECISION MODEL FOR THE EMPLOYER*

Recently, the Financial Accounting Standards Board (FASB) reevaluated accounting for pension plans. The issue is emotional and highly political in nature. The FASB attempted to justify its approach on the basis of measuring economic activity, but it failed to provide much in the way of analytical support. This paper provides a managerial decision model and an economic basis for the existence of pension plans. A pension plan is described as a cost-saving, risk-sharing, incentive contract. The analysis is developed using agency theory. The model presented here meets three suggested objectives of an employer: 1. Maximization of utility through the maximization of profit 2. Ability to conform the risk characteristics of an employment contract to the risk characteristics of the employer 3. Diversification of the risk inherent in the employment contract Profit is maximized by producing cost savings associated with employee tenure and loyalty. Sharing cost savings with employees (i.e., offering a pension plan) meets the above objectives. The employer determines the optimal sharing rate for the expected cost savings. An examination of the employer's underlying decision process reveals implications for pension plan accounting which generally are consistent with and support the FASB's Statement of Financial Accounting Standards No. 87 [5].     

The Choice of Depreciation Method Under Uncertainty*

This study presents a framework for choosing between depreciation methods when future cash flows from operations are not assumed known with certainty but only in probabilistic terms. Specifically, the accelerated depreciation method and the straight-line depreciation method are compared and mathematical conditions are derived for the depreciation method that should be adopted in different circumstances and under different tax systems. It is shown that, contrary to conventional wisdom, the straight-line depreciation method is the preferred method for lowering the company's present value of tax liability in various realistic situations.     

The Representation and Impact of Information System Reliability on Cost Variance Decisions*

Management does not directly observe cost variance processes from the production system; instead, management depends on a report from the cost variance information system as to whether a process is in control or out of control. Unfortunately, cost variance information systems are not always perfectly reliable. Accordingly, this paper extends the cost variance analysis model to include reliability of the cost variance information system. Reliability is introduced by distinguishing between the report from the information system and the actual cost variance. Although previous cost variance models do not include reliability, management is still likely to be aware of the lack of reliability in cost variance systems. To account for this lack of reliability, management is likely to use any of a number of heuristics. This paper demonstrates that ad hoc heuristics are unlikely to result in the same solutions suggested by the analytic model. In addition, it is shown analytically that not including reliability in cost variance models can lead to examining variances that do not require investigation and not examining variances that do require investigation.     

对建立高校会计专业双语教学体系的思考

会计国际化的发展及教育部对高校教学的要求促使双语教学的发展。本文从会计专业双语教学的现状出发,针对教学内容、教学方式、教学方法和考核办法这四个双语教学构成要素来谈建立高校会计专业双语教学的体系,并提出笔者一定的见解。     

新旧债务重组准则比较及对企业的影响

伴随着我国经济体制改革的不断深入和经济全球化趋势的发展,我国的企业会计制度、企业会计准则发生了较大变化,债务重组准则也不例外。1998年财政部颁布了《企业会计准则——债务重组,》2001年进行了修订（以下将其简称为旧准则）。2006年2月财政部在制定新的企业会计准则体系中,对该准则再次进行了修订,发布了《企业会计准则第12号——债务重组》（以下将其简称为新准则）。本文就新旧债务重组准则的差异进行了比较,并就新准则对企业的影响进行了分析。     

国际会计准则的发展及其启迪

本文首先回顾了国际会计准则的历史发展过程 ,其次对国际会计核心准则的制订和应用进行了探讨 ,最后就国际会计准则的发展和我国的会计改革问题提出了我们应采取的对策。本文认为 ,国际会计准则委员会制定的核心准则的应用前景是光明的 ,但是国际会计准则在各国的协调历程则是长期的。