浅议在“共同治理”机制下企业会计管理体制的改革和发展方向

会计管理体制(ARS)由两个部分构成,一个是微观层面上的企业会计管理体制,另一个是宏观层面上的政府会计管理体制。微观层面上的会计管理体制是整个会计管理体制的基础和落脚点,离开了企业会计管理体制,政府会计管理体制就失去了基础。中国的经济体制转型对会计管理体制也提出了一系列新的问题,作为一种制度,如何优化经济资源的配置,促进经济的发展呢?企业会计管理体制又如何去适应这一转型呢?本文着重讨论在微观层面上的企业会计管理体制的改革和主流发展方向。

新经济环境下企业会计管理体制的改革探讨

我国经济处于快速发展的状态,经济的发展使得市场竞争越发严重,对于企业而言要想适应激烈的竞争并在其中谋求发展必须对企业会计管理体制进行优化和改革。当前阶段我国经济时代的主要特征是知识经济和信息经济的高度融合。将管理体制建设作为突破口对体制进行优化改革进而提升管理效率,是当前新经济环境下各个企业必须要解决的问题。本文在此种整体背景下将企业会计管理体制的改革作为重点内容展开探讨。

企业会计委派制度的经济学思考——兼论企业会计人员管理体制改革

企业会计人员管理体制的改革与创新必须要考虑到委托代理关系中的激励和约束以及会计信息的产权和公平效率问题。由于企业的会计人员分为财务会计人员和管理会计人员 ,他们分别提供不同的会计信息 ,分别为不同的人服务。因此 ,他们就应该被不同的人委托 ,只有这样才能真正发挥会计在企业管理中的反映和监督职能。

全面预算管理在我国企业成本管理中的实践

作为一种先进的内部管理模式,全面预算管理在企业成本控制中发挥着重要作用。近年来,随着经济的发展,我国企业会计管理体制趋于完善。企业管理者逐渐认识到全面预算管理的先进性,从而加快了全面预算管理在企业内部的实施。全面预算管理在资源配置上具有优势。它一方面有利于提高企业内部层次管理的有效性,另一方面可以增强企业抵御风险和适应经济环境的能力。

Forensic Accounting in the ＂Big Four＂： A Survey from Their Websites

This paper investigates the forensic and investigative accounting services provided by the ＂Big Four＂ accounting firms. The purpose of this study is to show the full image of forensic and investigative accounting services offered by the top accounting firms in the post-Enron era. Section 3 and 4 present the findings of this study. The countries and regions where the services of forensic accounting are offered by these firms and the detailed services provided by them in Australia, Canada, USA, and UK are illustrated in these sections. Section 5 provides the conclusions and summary of findings of this study.

The Audit Opinion of Earnings Management in Listed Companies of China

The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.

The Development of Costing Systems： A Historical Perspective

The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.