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351.
吕艳梅 《昆明理工大学学报(社会科学版)》2009,9(8):65-68
高校内部会计委派制产生于新的经济形势和不断深化的财务管理体制改革需要,其实质是强化财务管理和财务监督的一项内部控制制度。本文对高校推行会计委派制的必要性及意义、形式、实施过程中出现的问题及解决途径进行研究。 相似文献
352.
Susan Athey Andrew Atkeson Patrick J. Kehoe 《Econometrica : journal of the Econometric Society》2005,73(5):1431-1475
How much discretion should the monetary authority have in setting its policy? This question is analyzed in an economy with an agreed‐upon social welfare function that depends on the economy's randomly fluctuating state. The monetary authority has private information about that state. Well designed rules trade off society's desire to give the monetary authority discretion to react to its private information against society's need to prevent that authority from giving in to the temptation to stimulate the economy with unexpected inflation, the time inconsistency problem. Although this dynamic mechanism design problem seems complex, its solution is simple: legislate an inflation cap. The optimal degree of monetary policy discretion turns out to shrink as the severity of the time inconsistency problem increases relative to the importance of private information. In an economy with a severe time inconsistency problem and unimportant private information, the optimal degree of discretion is none. 相似文献
353.
Our study analyzes financial reporting data on earnings management from a rapidly changing economy—the PRC. Some Chinese regulatory
reforms allow for an easy identification of incentives to engage in both accounting and real earnings management activities.
In addition, straightforward economic reasoning suggests that firms incur different costs for pursuing these strategies, which
leads to the possibility of a hierarchy or ranking of different earnings management practices. Our results show that accounting
and real earnings management activities were significantly higher for firms in danger of missing a regulation imposed performance
threshold. After controlling for the availability of the different instruments, our results provide weak evidence for a ranking
of different earnings management activities.
相似文献
A. SzczesnyEmail: |
354.
本文论述了开展资本存量核算研究的意义,分析了研究中主要的难点,对解决这些难点的基本思路与方法进行了探讨。 相似文献
355.
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. 相似文献
356.
实际控制人政治身份降低债权人对会计信息的依赖吗——基于自我约束型治理视角的解释和实证检验 总被引:2,自引:0,他引:2
文章实证分析了民营上市公司实际控制人政治身份对会计信息债务契约有用性的替代效应,发现实际控制人政治身份降低了会计信息债务契约有用性,而且该效应随政治身份级别提高而加强;本文以上市公司违规概率、债务违约概率、审计意见严格程度以及操控性应计水平作为企业声誉及财务报告质量的替代,发现实际控制人具有政治身份、以及较高级别政治身份的公司,其声誉更好、财务报告质量相对更高;研究还发现,更具有关系资源优势的政府任职及金融机构任职背景没有降低债权人对于会计信息的依赖,具备上述优势的企业其违规、债务违约指标也没有得到改善.实际控制人政治身份对于会计信息债务契约有用性的替代效应,不是由于政治施压直接影响银行贷款决策,而是由于出于维护政治声誉和竞争优势目的的自我约束型治理,降低了债务契约风险. 相似文献
357.
Information systems are generally unable to generate information about the financial consequences of operations management decisions. This is because the procedures for determining the relevant accounting information for decision support are not formalised in ways that can be implemented in information systems. This paper describes a formalised procedure, which is based on the following theoretical propositions: (i) cost behaviour is described on the basis of a company's contracts for purchasing and selling resources, and (ii) hierarchical relationships between decisions are recognised, because some decisions have to be made earlier than others. Earlier decisions determine the feasible alternatives for later decisions (e.g. through constraints in available production capacity or components), and the plans that supported the earlier decisions serve as instructions for later decisions. The procedure can be implemented in information systems to provide accounting information in case later decisions deviate from these instruc tions (within the limits of the real-world constraints) because new information becomes available. 相似文献
358.
Many dispatching rules for scheduling in dynamic jobshops have been proposed over many years. The research issues in jobshop scheduling seem to be still open in the sense that no single rule has been found to be the best under all shopfloor conditions even with respect to one single measure of performance. Added to this problem, there are several measures of performance, e.g. the minimizations of mean, maximum and variance of flowtime, percentage of tardy jobs, and mean, maximum and variance of tardiness of jobs. Recent studies have reported the development of more efficient dispatching rules than the popular rules, e.g. SPT, COVERT, MOD and ATC. This study is an attempt to improve some of the recently reported dispatching rules. An extensive simulation study reveals that the improved rules developed in the present study appear to be quite effective in minimizing mean flowtime, and maximum tardiness and variance of tardiness of jobs. 相似文献
359.
住户部门一直是国民经济核算体系中核算相对不完善的一个部门。本文通过对国内外住户生产核算的理论进行分析,并根据当前中国住户部门的生产状况,提出在中国进行住户生产核算是非常必要的。文章首先根据中国住户部门的实际情况对住户部门生产的核算主体及生产核算范围进行了界定,然后通过构建住户账户对住户生产进行核算分析。 相似文献
360.
针对当前我国企业会计信息的严重失真及其危害,理论界和实务界采取了很多办法.目前最为热门的会计委派制被作为良方,但其有诸多缺陷,不能当作这—问题的根本解决办法.本文就此背景下应该采取的措施加以论述. 相似文献