中国超大城市空气污染和人体健康 (APHH-Beijing) 中英联合研究计划 最终报告

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Research on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value

资产和负债必须有相关的计量属性。本文讨论三项资产(包括负债)的三项属性,即市场价格、历史成本、现行成本和公允价值。市场价格是所有计量属性的基本概念,其他计量属性如历史成本、现行成本、现行销售(脱手)价格都来自市场价格。本文详细解释并说明历史成本和现行成本,重点是公允价值。在本文中,我们介绍并陈述了九个不同的公允价值定义,讨论了公允价值的层次,并反复说明公允价值是在现行交易中的估计价格,而不是在过去交易中形成的实际价格。本文为葛家澎教授主持的2006年度国家社会科学基金“中国资本市场上市公司表外披露制度研究”(批准号为06BJY018)的阶段性 科研成果

论会计信息相关性与可靠性的冲突问题

在财务会计信息质量特征中,美国SFAC No.2(1980年5月)提出:总的信息质量特征是决策有用性。相关性和可靠性则组成决策有用性的主要质量特征。25年来,各国会计界对此似乎并无异议。然而,相关性与可靠性总有冲突或不一致之处。究竟应优先考虑相关性,还是优先考虑可靠性?按照历史顺序,会计界最早强调的是可靠性(反映真实

How to Evaluate FASB's Statements of Financial Accounting Concepts

【中文摘要 】总体上来看 , 美国财务会计准则委员会的财务会计概念框架的内容是详细、充实和严谨的 , 基本上能自成一个完整的体系并符合佩顿和利特尔顿提出的连贯、协调、内在一致的理论体系的要求。本文肯定 FASB Concepts具有许多独创性 , 值得借鉴学习。例如 , 第 1号概念公告提出用财务报告代替财务报表 , 发展了财务会计;第 5号概念公告提出四项确认的基本标准等等。但 FASB Concepts仍有弱点和不足之处。因此 , 本文提出若干建议 , 试图说明它的不足和如何加以改进。 Abstract:The US FASB named its conceptual framework as Statement of Financial AccountingConcepts (SFACsorFASBπsConcepts). This term was formally given by the FASB in its Discussion Memorandum (DM) ,“Conceptual of FinancialAccounting and Reporting: Ele- ments of Financial Statements and their Measurement”, in 1976.In general, FASB’sConcepts are detailed, substantial and quite precisewhile thewhole framework is divided into seven separate units but can be viewed as an integrated in the rough andmeet the requirementsmentioned by Paton andLitlleltonwhich keeping coherent, harmonious and consistent babyof chlorine. This Paper confirms that FASB concepts remain distinctive and deserve to be learned. For example, SFACNO. 1 expanded financial accounting scope by using the term of financial reporting rather than financial statements. SFACNO. 5 setforth four fundamental recognitionCriteria and so on. However, the FASB Concepts hasalsoweakpointsandmany limitations. The Paper analyzes those limitations and provides some suggestionson how to improve the existing FASB Concepts

How to Evaluate FASB's Statements of Financial Accounting Concepts

总体上来看, 美国财务会计准则委员会的财务会计概念框架的内容是详细、充实和严谨的, 基本上能自成一个完整的体系并符合佩顿和利特尔顿提出的连贯、协调、内在一致的理论体系的要求。本文肯定FASBCon cepts具有许多独创性, 值得借鉴学习。例如, 第 1号概念公告提出用财务报告代替财务报表, 发展了财务会计;第 5号概念公告提出四项确认的基本标准等等。但FASBConcepts仍有弱点和不足之处。因此, 本文提出若干建议, 试图说明它的不足和如何加以改进。The US FASB named its conceptual framework as Statement of Financial Accounting Concepts (SFACs or FASB's Concepts). This term was formally given by the FASB in its Discussion Memorandum (DM), “Conceptual of Financial Accounting and Reporting: Elements of Financial Statements and their Measurement”, in 1976. In general,FASB’s Concepts are detailed, substantial and quite precise while the whole framework is divided into seven separate units but can be viewed as an integrated in the rough and meet the requirements mentioned by Paton and Litllelton which keeping coherent, harmonious and consistent baby of chlorine. This Paper confirms that FASB concepts remain distinctive and deserve to be learned. For example, SFAC NO.1 expanded financial accounting scope by using the term of financial reporting rather than financial statements. SFAC NO.5 set forth four fundamental recognition Criteria and so on. However, the FASB Concepts has also weak points and many limitations. The Paper analyzes those limitations and provides some suggestions on how to improve the existing FASB Concepts

包头富稀土铁矿高炉富稀土渣的缓冷结晶及其可选性的研究

一、前言实现包头矿综合利用第二流程的关键在于能否从高炉(宀夫)稀土渣中分选出稀土精矿,进而提取单一稀土产品。否则高炉(宀夫)稀土渣的出路将限制高炉冶炼中贫矿的规模和提铌炼钢的规模。因此,研究解决这一问题就成了打通该流程的当务之急。五十年代中期,在鞍山47M~3高炉冶炼包头萤石型中品位铁矿时,我们研究了炉内的