迎接机遇和挑战 做好新时期的会计工作

随着知识经济的发展,全球经济一体化进程的加快,特别是加入WTO后,我国将在更广泛的领域和更深程度上参与经济全球化进程,经济体制改革不断深化,政府职能逐步转变,为我国会计改革和发展创造了良好的外部环境,提供了难得的发展机遇。与此同时,随着国内市场的进一步开放,我国会计惯例将与国际接轨,会计工作又将面临新的挑战。面对机遇与挑战,广大会计人员何去何从,如何与时俱进做好会计工作,适应经济和社会发展,笔者结合近二十年的工作经验谈几点看法。

会计工作的改革设想

会计工作是经济管理工作的重要组成部分。随着改革开放的进一步深入,以《会计法》为核心的会计法规体系的形成,会计工作在推动对外开放,改善生产经营管理,提高经济效益中发挥着日益显著的作用。会计工作的重点也逐步向强化管理,参与决策转移。通过多渠道、多层次、多形式的专业培训,会计人员适应改革开放的新形势、解放思想、努力工作、廉洁奉公、忠于职守、为合理组织收入、严格管理监督、加强经济核算,维护财经纪律作出了积极的贡献。但在当前加快改革开放的新形势下,我国的会计工作还有许多不适应之处,突出的表现:一是会计改革与经济体制改革不同步,对改革中出现的新情况,新问题反应滞后;二是会计监督不严,会计工作中有法不依,违法违纪现象还较为普遍;三是会计制度还不健全,不配套,缺乏硬约束机制,种种违法乱纪行为得不到有效制止;四是部分会计人员参与意识、效益观念不强,会计队伍素质不适应经济发展和改革开放的要求,为使会计工作尽快适应发展社会主义市场经济和扩大对外开放的需要,现对进一步深化会计工作改革谈些设想。

高职院校会计专业工学结合人才培养路径新探索

我国高职院校会计专业正处于人才培养路径的新探索时期,实施"工学结合"的培养路径是一种必然趋势。然而目前,高职会计教育的工学结合改革中存在诸多问题,文章深入分析了制约我国高职院校会计专业工学结合的因素,包括会计行业的自身局限性、实施会计专业工学结合的社会经济条件不足等,最后从高职会计教育最薄弱同时又是很重要的两个环节提出了改革建议。

工学结合高职会计人才培养模式的构建

工学结合高职会计人才培养模式是适合中国国情的高职教育模式,诠释了高职会计工学结合教学模式的内涵、特点和实施要素。文章设计了高职会计实训教学改革的主要内容及方案,构建了具有较强操作性和推广价值的高职工学结合会计人才培养基本模式。

中职会计实施“校企合作、工学结合”教学模式的思考

经济越发展,会计越重要。随着社会的进步,会计教学的模式也在发生变化,提出了跟高的要求。文章从传统会计的局限性入手进行分析,提出了推行工学结合的必要性,并结合实际操作中遇到的情况提出了相关建议。

强化会计监督职能

会计监督作为会计的基本职能，对于实现国家宏观调控，维护所有者权益，提高企业经济效益，都有着十分重要的意义。会计监督是通过立法形式赋予会计人员可以正当行使的职权。会计监督具有及时性、全面性、经常性、基础性等特点，在维护国家财经制度，加强廉政建设，保护企...

强化会计实训教学的途径

会计实践教学应是全方位的,贯穿会计专业教学全过程。在会计专业课程体系改革中,应构建与学科课程体系兼容的会计实训教学体系,将会计学知识点与会计工作过程、会计岗位职业能力相对应,知识和技能相结合组成课程,组织工学结合会计实训教学。

职业院校会计专业工学结合实践教学模式构建

职业院校会计教育是以培养技术应用型人才为主要目标的高等教育,应以培养德、智、体全面发展,具有一定的社会适应能力、人际交往能力、会计职业判断能力和管理能力等的会计专门人才为教学目标。为了达到此目的,除了优化会计专业理论课相关教学内容外,更重要的是必须按照社会对会计人才的需求特征和会计执业岗位的要求来构建实践性教学模式,加强会计实践教学。

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

An analysis on the connotation and necessity for ecological accounting

With mankind＇s paying more attention to eco-environment, traditional accounting has not been adapted itself to the implementation of eco-economy management activities. Therefore, it is necessary and inevitable for ecological accounting to enter into the research field of accounting. The article comprehensively researches the identification and interpretation of connotation for ecological accounting and the necessity of implementing ecological accounting in China.

Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans

During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.

Research on environmental accounting information disclosure for thermal power enterprises in China： Current situation, countermeasure and implement way

Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.

Value-relevance of accounting numbers for valuation

Recent empirical work suggested that the ability of accounting numbers to explain the relationship between accounting numbers and stock prices has deteriorated over the past four decades. The findings of this study suggest that the accounting earnings and book value are capturing most of the information that is relevant to assess the values of firms. At the same time, it also suggests that earnings and book value as well as non-accounting beta are more valued during the financial crisis as compared to after the financial crisis. Overall, the accounting estimate of the value of the firm is not deviating from the markets＇ estimate, which suggests that accounting numbers play an important role in the valuation of firms in Malaysia.

The evolution of fair value from a Chinese perspective： Concepts and related problems

On Jan. 1 st, 2007, Chinese public companies commenced the implementation of one basic and 38 specific accounting standards. A significant feature of these new standards is their focus on fair value （FV） and fair value measurement （FVM）. Company interviews and training sessions designed to promote understanding of the new accounting regime have revealed a number of problems relating to both theoretical understanding and practical application. This paper proceeds as follows. It commences with a discussion of the development of FV and FVM concepts by examining IAS 39, FAS 157, FAS 159 and CAS. There follows an analysis of the current status of FV and FVM theory and application. The paper concludes with an exploration of some related problems arising within the FV theoretical framework and its practical application.

Neoteric Performance Challenges for Islamic Banks： An Elucidation

This paper aims to examine the challenges posed to the global banking environment with the advent of phenomenal growth in Islamic banking and the changing macroeconomic environment. The paper reviews different approaches to analyze the banking sector performance and the success or failure thereof. The paper also identifies the main factors affecting banking sector performance and their relative impact on the overall stability and resilience of banks. The approach of this paper is more judiciously diagnostic and synthesizing in nature. The paper covers significant studies undertaken in banking sector and synthesizes the nature of elements used to predict the predilection status of Islamic and conventional commercial banks. The findings suggest that return on equity （ROE） and weighted capital adequacy ratio （WCAR） are the most important bank-specific factors that may be used to analyze bank＇s performance. The findings also suggest that not only bank-specific but macroeconomic factors also play an important role in determining a bank＇s performance in an economy, though the effect is usually widespread. Amongst macroeconomic factors, GDP growth rate, inflation, and real interest rate are most common factors affecting bank performance. This research is different from other researches as it takes into consideration the methodological, aeon and acclimatization perspective. Most researches do not see Islamic banking as a challenge to conventional commercial banking and the banking sector in general. The paper not only reviews Islamic banking as a major element of change in the overall banking environment but also as a potential intimidator to the conventional banking stream.

Risk signal, financial derivatives transactions and the Indonesian GAAP

Motivated by the accounting events of firm＇s default related to derivatives and other financial instruments transactions, this study is aimed to investigate the capability of accounting information to signal the risks associated with the use of financial derivatives for hedging. Hypothesis are developed based on the theory and empirical evidences of manager＇s motive to use derivatives for hedging （Berkman ＆ Bradbury, 1968; Dune, et al., 2003） as well as signaling theory of accounting information （Ball ＆ Brown, 1968; Beaver ＆ Dukes, 1972; Jensen ＆ Meckling, 1976; Megginson, 1997）. The hypotheses are formulated in the Ordinary Least Square model. The study uses Statistical Product and Service Solutions （SPSS） version 14 as software to conduct the statistical tests. Non-bank and non-financial institutions firms with financial derivatives transactions listed in Indonesian Stock Exchange during 2001 to 2006 are chosen as the sample. Determinations of the time frame has considered the timing of introduction of revisions of accounting standard on derivatives and other financial instruments in Indonesia PSAK 50 Financial Instruments： Presentations and Disclosures which was published in July, 1998, as well as PSAK 55 Financial Instruments： Recognition and Measurements which was published in 1998. Based on the sample selections procedure and the completeness of the data required by the model, 24 firms listed during 2001-2006 or equal to 66 firm-years observations were identified as the data to be tested. Empirical evidences suggests that Indonesian GAAP is capable of providing signal associated with： （1） Fair value exposures related to manager＇s motive to reduce the cost of financial distress; （2） Cash flow exposures related to manager＇s motive to practice tax arbitrage as well as to overcome underinvestment problems; （3） Interest rate risks related to manager＇s motive to avoid the risk default due to limitations of debt covenants; （4） Forex risk related to manager＇s motive to control forex exposures caused by foreign operations as well as foreign sales.

Chinese accounting reform： It will be a continuous process

Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 （CAS 2006） which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards （IFRS）. In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China＇s accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China＇s accounting reform will be a long way.

Management Accounting as a Science： From Costs and Benefits Analysis of Productions to Strategic Planning of Uncertainty

This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.

Research on selection methods of cost driver

In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.

Research on the area which accounting calculated

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.