Corporate Tax Differences under the New Accounting Standards

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

New Economy Output Accounts for 15.7% of China's GDP

The value-added output of new industries,new types of business and new business models accounted for 15.7% of China’s GDP last year,up 0.4% from2016,the National Bureau of Statistics(NBS)said recently.

Research of Social Problems under Global Vision, Local Consciousness and People＇s Standard --Take analysis of the design intention of individual account as example

In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubtedly. This article takes our country＇s public pension personal account as example ,analyzing how to realize the combination of all three in the whole research process of the individual account.

Smartphones to Account for 2/3 of World's Mobile Market by 2020,Says New GSMA Intelligence Study

11 September 2014, Hong Kong： Smartphones will account for two out of every, three mobile connections globally by 2020, according to a major new report by GSMA In- telligence, the research arm of the GSMA. The new study, ＂Smartphone forecasts and assumptions, 2007- 2020＂, finds that smartphones account for one in three mobile conneetions today, representing more than two billion mobile connections. It forecasts that the number of smartphone connections will grow three-fold over the next six years,

NEW REGULATION BY THE PEOPLE'S BANK OF CHINA-TRADING B STOCKS ABROAD,OPENING ACCOUNTS IN CHINA

The People’s Bank of China promulgated andput in force days ago Regulation on Foreign Ex-change Accounts in China, according to which for-eign individuals or legal persons can open foreignexchange accounts to keep foreign exchange fortrading B stock in China.As stipulated by the regulation, as to foreigncurrency stock accounts opened bydomestic insti-tutions with the income from issuing stocks, theirreceipt shall be income from issuing stocks anddisbursement shall be used for the purposes pro-vided for in the prospectus approved by securitiessupervising organs; as to foreign exchange ac-counts opened by foreign individuals or legal per-sons for trading B stocks in China.their receipt shallbe the income of trading stocks and foreign ex-change remitted or brought in from abroad, andtheir disbursement shall be used for buying andselling stocks.As provided in the regulation, for the purposeof opening B stock account to trade B stocks

Refrigerators Enter a New Era of Health Preservation Frestech initiates the establishment of China's first standard for household sterilization refrigerators

On November 30, 2007, the China Association for Standardization (CAS) held a press conference at Beijing Diaoyutai State Guest House. Leaders from the China Household Electric Appliance Research Institute, the China Household Electric Appliance Association, and the China Consumers' Association attended and made speeches.……

The Conformity of University Accounting Education Curriculum to the Needs of the Labor Market in Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

IFRS的强制采用、新法律实施与应计及真实盈余管理

本文研究新法律实施、IFRS的强制采用分别对应计与真实盈余管理的影响。利用我国独有的2003至2008年的制度环境，本研究发现：首先，在新法律实施以后，公司的应计盈余管理行为尽管得到了一定的抑制，但这是公司选择激进会计政策的结果。同时，新法律实施以后，公司的真实盈余管理在费用方面显著增加，在现金流方面和产品成本方面显著下降，综合真实盈余管理显著下降，真实盈余管理整体在调节利润方面则没有明显的一致方向。这与Cohen（2008a）的发现不一致，表明我国新法律的实施可能没有对公司的盈余管理行为产生象SOX法案那样明显的治理效果。其次，与IFRS趋同的新会计准则在我国实施以后，公司的应计盈余管理增加了，而公司整体真实盈余管理水平则没有变化，真实盈余管理带来了利润的下降。

欧洲向IFRS趋同的效果及对中国的启示——基于稳健性视角的分析

通过使用基于会计数据的多种方法计量欧洲国家的会计稳健性，发现在2000-2005年间，欧洲国家普遍具有会计稳健性，但会计稳健性与IFRS的推广使用没有显著的关系，与其他会计准则相比，IFRS对会计稳健性并不具有更强的解释作用。若对我国的情况以稳健性作为信息质量特征进行进一步预测，同时研究向IFRS趋同的新会计准则实施的影响，其结果可能并不理想。

新准则下债务重组对盈余管理的影响——基于上市ST公司的分析

文中介绍了新会计准则下债务重组的变化。通过新旧会计准则的对比,分析债权债务人损益的变化,以及债务重组对企业盈余管理和利润调节的影响。并以上市ST公司为例,证明了新会计准则下,债务重组所带来的"虚假繁荣"对上市公司进行盈余管理和扭亏为盈具有重要影响。

公允价值计量下的上市公司盈余管理路径演变——基于财政部发布CAS39的实证研究

文章以2011~2016年我国沪深A股非金融类上市公司作为研究样本,以2014年财政部发布《企业会计准则第39号——公允价值计量》(CAS39)为时间节点,实证检验了公允价值计量下我国上市公司盈余管理的路径。研究结果表明:我国上市公司主要通过资产减值损失、投资收益和营业外收入进行盈余管理; CAS39实施后,我国上市公司的盈余管理程度有所下降; CAS39实施后,我国上市公司盈余管理路径偏好发生变化,更倾向于利用投资收益进行盈余管理。

Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

高标准农田建设参与对农民种粮收益的影响——基于农业新质生产力的中介作用

基于全国10省1032份农户的微观调查数据,使用内生转换回归模型实证分析了高标准农田建设参与对农民种粮收益的影响。研究发现:(1)高标准农田建设参与显著提升农民种粮收益,且平均处理效应表明,参与高标准农田建设可使农民种粮收益提高2.77%。(2)异质性分析表明,相较于小农户,规模户参与高标准农田建设能够提升种粮收益;高标准农田建设参与不仅促进兼业农户增加种粮收益,而且促进纯农户增加种粮收益;相较于非粮食主产区,粮食主产区农户参与高标准农田建设的种粮收益提升效果更明显。(3)机制分析表明,高标准农田建设参与通过提升农业新质生产力水平,从而提高农民种粮收益。据此,鼓励农民积极参与高标准农田建设管理工作,制定出台农户参与高标准农田建设的差异化政策,同时加快培育和发展农业新质生产力,以实现农民种粮收益提升。

新保险合同会计准则(IFRS 17)对寿险公司的影响

随着新会计准则的出台,我国寿险公司面临了一系列新的挑战与机遇。文章系统分析了新会计准则对我国寿险公司业务的深远影响,尤其是在产品策略、财务报表、预算考核和销售队伍等方面。新的会计准则不仅涉及会计报表的编制和披露,还对公司的日常经营、决策产生了深远影响。尤其对我国的寿险公司,新会计准则更是对其业务策略和运营模式提出了新的考验。为了更好地适应新的会计环境,了解和应对新会计准则给寿险公司带来的各种挑战和机遇显得尤为重要。基于此,文章旨在深入探讨新会计准则对我国寿险公司的具体影响,以及在此背景下寿险公司应如何调整策略、优化业务。

收入确认计量模型视角下可变对价的识别

新收入会计准则首次提出可变对价的概念,对解决复杂环境下的收入确认和计量起到重要作用。通过分析收入计量的交易价格模型,提出可变对价产生的基础及其会计处理的理论依据。通过分析收入确认的合同模型,提出可变对价识别处理的思路,从一个新的解释视角思考可变对价会计处理中存在的问题,为准则制定机构评估新准则的核心目标或原则是否存在根本性问题提供参考。

会计准则持续国际趋同与利润操纵——来自新金融工具确认与计量准则的证据

2017年发布的新金融工具确认与计量准则和国际财务报告准则已实质趋同,赋予了上市公司更大的剩余会计规则制定权,上市公司可以更容易地运用剩余会计规则制定权操纵利润。基于这一背景,本文以应收账款坏账准备计提为研究对象,选取沪市主板A股上市公司为研究样本,实证研究新金融工具确认与计量准则执行前后,上市公司利用应收账款坏账准备计提操纵利润的情况及变化。研究发现,新金融工具确认与计量准则执行前后,再融资、微利、亏损和高盈利的公司均利用应收账款坏账准备计提操纵利润,而新金融工具确认与计量准则执行后,企业会计准则赋予了上市公司更为宽松的自由裁量空间,上市公司更容易利用应收账款坏账准备计提操纵利润。

新收入准则对互联网企业盈余管理的影响

作为新兴产业之一的互联网企业,在业务模式和管理方面与传统企业存在着较大差异,实现互联网企业高质量发展是近年来学术界积极探讨的话题。由于会计信息质量对企业经营管理具有重要影响,因此文章将企业盈余管理程度作为评价企业会计信息质量的重要指标体系,使用动态面板数据模型对中国互联网企业2016-2021年的财务数据进行回归分析,从而估计和评价新会计收入准则对互联网企业盈余管理的影响,并对其如何降低互联网企业的盈余管理程度、真正改善会计信息品质等问题进行深入分析。研究发现,新收入准则凭借更为规范的收入确认和计量的方法,能够显著减少互联网企业出于主观原因在会计收益信息上的控制或调整,抑制企业为达到自身利益最大化而构造虚假会计信息的行为,最终对企业的盈余管理形成负面影响,有利于互联网企业未来的长远发展。

新收入准则是否减少了上市公司的收入管理行为?

以我国上市公司2017—2022年数据为基础,将在财务报表附注“重要会计政策变更”中披露了受新收入准则影响的公司作为处理组,披露了没有受到新收入准则实质性影响的公司作为控制组,实证分析采用新收入准则前后受影响公司的应收账款和递延收入异常变化的水平。研究发现,新收入准则实施后,受影响的公司利用应收账款进行加速收入确认,没有证据表明公司利用递延收入进行收入管理。价值相关性分析结果表明,收入信息对股票价格的增量价值并没有显著降低。进一步分析准则实施前后公司真实销售操控行为的变化发现,新收入准则实施后受影响公司的真实销售操控行为显著减少了。总的来讲,新收入准则可能存在因管理者任意判断干预而对收入信息质量产生负面影响的情况。

Accounting standard changes and foreign analyst behavior:Evidence from China

This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was implemented during 2007.The empirical results show that after the new accounting standards were implemented,forecast error among foreign analysts decreased in both absolute and relative terms in comparison with domestic analysts,and foreign analysts forecast earnings more frequently than they did before the new accounting standards.These results imply that the implementation of new accounting standards in the Chinese capital market helped mitigate both information asymmetry between listed firms in China and foreign investors,and the "home bias" of foreign analysts.It also increased the attractiveness of listed firms and facilitated international communication and cooperation.This study also has significant implications for how resource allocation efficiency in the Chinese capital market can be raised and how the "introducing in" policy should be assessed.

基于《事业单位成本核算具体指引——高等学校》的高校成本核算思考

《事业单位成本核算具体指引——高等学校》的实施能够有效促进高校内部管理工作的改进与完善,形成科学、准确的预算标准,并推动高校预算绩效管理工作的发展。当前,《事业单位成本核算具体指引——高等学校》对高校的积极作用并未得到充分发挥,在高校成本核算的具体过程中还存在着一系列问题。因此,本文以促进高校成本核算工作的高质量发展为目的,采用理论研究的方式,从高校成本核算的特征及方法出发,分析了高校成本核算中的常见问题,并结合《事业单位成本核算具体指引——高等学校》提出解决策略,力求全面促进高校成本核算工作的改进与完善。