With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security...With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.展开更多
Decentralized methods for targeting poverty are widely adopted in developing countries to improve the performance of various poverty alleviation programs.A common challenge for implementing successful decentralized ta...Decentralized methods for targeting poverty are widely adopted in developing countries to improve the performance of various poverty alleviation programs.A common challenge for implementing successful decentralized targeting is the existence of elite capture.China has recently implemented a nationwide decentralized poverty targeting program,the targeted poverty alleviation(TPA)policy,to achieve the national goal of eliminating absolute poverty by the end of 2020.As the largest decentralized poverty targeting program in the world,TPA's successful implementation was believed to be threatened by elite capture in some earlier reports.Since 2015,a targeting correction mechanism,called"follow-up checks"policy,has been introduced.With the"follow-up checks"policy,the elites and other ineligible households who receive benefits under TPA were removed from the program.This paper investigates the elite capture phenomenon in TPA using village census data from a poverty-stricken county in 2017-two years after implementing the"follow-up checks"policy.We find no evidence of elite capture in TPA.The elites are unlikely to become beneficiaries or receive more benefits than non-elites.Our results contradict earlier findings that reported elite capture in TPA.We argue that the reason is the accountability emphasized by the central government in the"follow-up checks"policy.Our findings imply that having proper accountability is critical for improving targeting performance by global antipoverty initiatives.展开更多
Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculati...Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.展开更多
文摘With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.
基金supported by the National Natural Science Foundation of China(71661147001 and 71603228)the China Postdoctoral Science Foundation(2018M630687 and 2018T110607)the Zhejiang University-IFPRI Center for International Development Studies。
文摘Decentralized methods for targeting poverty are widely adopted in developing countries to improve the performance of various poverty alleviation programs.A common challenge for implementing successful decentralized targeting is the existence of elite capture.China has recently implemented a nationwide decentralized poverty targeting program,the targeted poverty alleviation(TPA)policy,to achieve the national goal of eliminating absolute poverty by the end of 2020.As the largest decentralized poverty targeting program in the world,TPA's successful implementation was believed to be threatened by elite capture in some earlier reports.Since 2015,a targeting correction mechanism,called"follow-up checks"policy,has been introduced.With the"follow-up checks"policy,the elites and other ineligible households who receive benefits under TPA were removed from the program.This paper investigates the elite capture phenomenon in TPA using village census data from a poverty-stricken county in 2017-two years after implementing the"follow-up checks"policy.We find no evidence of elite capture in TPA.The elites are unlikely to become beneficiaries or receive more benefits than non-elites.Our results contradict earlier findings that reported elite capture in TPA.We argue that the reason is the accountability emphasized by the central government in the"follow-up checks"policy.Our findings imply that having proper accountability is critical for improving targeting performance by global antipoverty initiatives.
文摘Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.
