我国报表系统研究综述

分析了我国报表系统研发情况,报表系统,特别是通用报表系统的研究为报表系统的发展提供了大量的经验与知识,很多文章提出了很多新的理念。对推动我国报表系统的研究与开发具有十分重要的意义。分析发现我国报表系统研发存在理论研究滞后于商业开发、系统灵活性不够高以及缺乏核心技术等。提出我国报表系统研发方向包括应用上提高系统灵活性、加强理论研究以及报表核心技术研发等。

SQLServer2008报表服务在企业报表中的应用

针对中国报表复杂而需求各异的问题,本文分析了使用SQL Server 2008报表服务开发报表的优势,给出了实现基于Reporting Services企业报表的模型,应用该模型开发了某企业报表系统,使系统达到了无需计算机专业知识就可以定制报表的目标,同时验证了模型的合理性。

浅析参与BOT项目对公司合并财务报表的影响

近年来由于海外项目业主大多面临融资困境,中国公司已经逐渐开始通过BOT模式参与项目。当以BOT模式参与项目公司运作时,项目公司已经作为长期投资体现在中国公司的报表中,此时的会计核算及报表列示已都不同于传统的EPC模式。合并范围的确认及未实现内部销售损益的计量直接关系到合并报表的准确性,本文对项目公司参与BOT项目对合并财务报表的影响进行深入分析,具体体现在:通过BOT模式对项目公司控股并同时取得该项目EPC合同的情况下,中国公司对项目公司的长期股权投资与项目公司的实收资本需要进行抵销,建设期中原EPC合同可确认的基础建设建造收入、成本将因为内部交易而被合并抵销,其毛利对应的资产将予以冲回,同时作为未实现内部销售收益在未来的经营期逐年进行结转,经营期中项目公司的正常经营收入及利润都将纳入中国公司的合并损益表中。

水晶报表在煤矿安全监控系统中的应用

为了增强监控系统中动态报表的设计能力,在系统中引用水晶报表,灵活地实现了对测点的大量信息的统计与汇总。文中介绍了模拟量报表、开关量报表的设计方法和表头可变的动态报表的制作过程。

Roadmap to Future Mandatory Application of International Financial Reporting Standards （IFRS） in Japan From the Perspectives of Financial Statement Preparers

This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.

Full-Goodwill Method of Accounting for Business Combinations and Quality of Financial Statements

Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an acquirer. It is an intangible asset which reflects an excess of value of an acquired business as a whole over a summed value of its identifiable net assets. Since 2010, the International Financial Reporting Standards （IFRS） allow for two alternative methods of measuring goodwill in those business combinations, where an acquirer obtains a control over a target company without obtaining 100% share in its shareholder＇s equity. Under one of these methods, which is called a ＂full-goodwill method＂, the goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem with this method lies in its requirement to estimate the fair value of non-controlling interests. This paper suggests that the ＂full-goodwill method＂ may sacrifice financial statement reliability for its alleged relevance, with significant potential for ＂creative accounting＂. The problems with reliability and transparency of financial statements, when ＂full-goodwill method＂ is applied, are illustrated by a real-life example of the takeover of Formula Systems Ltd. by Asseco Group （one of the biggest IT companies in Europe, listed on the Warsaw Stock Exchange）.

Quality of Financial Statements and Tenure of Statement-Related Personnel

This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure （MT） and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer （CEO） and chief financial officer （CFO） will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.

关于中国石油上市公司社会责任会计信息披露的研究

自改革开放之初,随着全球经济的持续发展,各国企业追求利润最大化的盲目行为致使一系列环境污染及石油泄漏行为的产生,进而影响企业正常发展并且威胁到人类赖以生存的环境。石油企业作为影响环境问题的重要因素之一,必须积极机身作则,严格管理内控,积极履行社会责任,坚持可持续发展政策,建立完善系统并具可操作性的社会责任会计披露制度。