Study on Issues in Non-Financial-Statement Disclosure

长期以来，企业报告中表内确认部分一直是人们关注的焦点，而作为企业报告中的另一重要组成部分——表外披露，却很少受到重视，有鉴于此，笔者选取表外披露作为本文的论题，拟对表外披露做一探索性研究。全文共分六章，其中，第一章对新经济条件下表外披露兴起的原因做出说明，并对一些基本的概念进行了辨析。在第二章中，本文全面回顾了有关改进企业报告的各种观点与争论，并进一步对表外披露的研究进行了回顾，在对已有文献进行全面回顾的基础上，本文提出若干需要进一步研究的问题，如表外披露的概念框架问题、表外披露的内容体系问题、表外披露的有效组织问题，等等。为进一步了解表外信息的重要性情况和投资者对表外信息的需求，本文第三章介...Recognition within financial statements, as part of enterprise reports, has long been the focus of attention. As contrast, the other important portion of enterprise report, namely non-financial-statement disclosure, receives less concern. This is the reason that the author chooses non-financial-statement disclosure as the subject of this dissertation. The author attempts to do an exploring researc...学位：管理学博士院系专业：管理学院会计系_会计学学号：B20011100

会计准则、内部控制与公司治理相关问题研究——海峡两岸会计学术交流动态

目前,大陆会计准则与国际财务报告准则采取的是持续趋同原则,而台湾地区计划于2013年直接采用国际财务报告准则,可以说,无论是"持续趋同"还是"直接采用",都说明两岸会计准则与国际财务报告准则差异不大,因此,纯粹从准则的角度看,如果国际财务报告准则是高质量的,那么两岸会计准则也应该是高质量的。但是,高质量的会计准则并不必然产生高质量的会计信息,因为高质量的会计信息不仅要求会计准则是高质量的,而且要

审计合谋问题研究

注册会计师审计是公司治理生态中外部治理的重要环节。需求和供给两个方面的存在是产生审计合谋现象的原因。市场中常见的审计合谋的特殊形式是购买审计意见。在中国资本市场的特殊制度环境下,审计合谋有其特殊的诱因。鉴于此,本文提出了治理审计合谋的初步建议

公司治理演进与表外披露变迁

国家社科基金(06BJY018)，国家自然科学基金(70302012

学者型独立董事、产品市场竞争与公司创新投入

本文通过手工搜集A股上市公司聘用学者型独立董事的数据,研究了学者型独立董事与公司研究开发投入(R&D支出)的关系以及产品市场竞争在"学者型独立董事与R&D支出"关系中的调节效应。实证结果表明,学者型独立董事与R&D支出正相关;更进一步,学者型独立董事与产品市场竞争程度对R&D支出的正向作用之间是互相替代的。说明学者型独立董事促进了公司的研发投入,而产品市场竞争在一定程度上缓解了学者型独立董事和R&D支出之间的正向关系。此外,在采用不同的学者型独立董事和R&D支出的衡量方式,以及采用一阶差分模型控制潜在的内生性之后,本文的研究结果保持不变。国家自然科学基金重大项目“制度变革、非正式制度因素与会计审计行为研究”(71790602);国家自然科学基金面上项目“宗教、外部监督与审计质量:数据挖掘与经验证据”(71572162)教育部人文社科基地重大项目“文化影响、会计信息质量与审计行为”(16JJD790032

债务重组问题探讨——兼析《企业会计准则——债务重组》

在我国,企业债务问题解决方式多种多样,在众多的解决方式中,债务重组有其独特的优势。所谓债务重组是指债权人出于与债务人的财务困难相关的经济和法律原因,给予债务人在其他情况下不能给予的让步。有关债务重组的应税收益,应区分经法院裁定的债务重组和未经法院裁定的债务重组;我国企业会计准则对债务重组会计处理的主要特点是采用帐面计价法计算,并于重组当期确认重组损益

The Challenge of Intangible Assets to the Current Accounting Models under the New Economic Conditions

Conference Name:International Conference on Management of Technology. Conference Address: Taiyuan, PEOPLES R CHINA. Time:NOV 20-23, 2009.With the rise of the knowledge-based economy, corporate value reliance has shifted from a reliance on tangible resources to a dependence on intangible resources, posing a challenge to the current accounting models. To cope with this challenge, it's important to reform the current models for the recognition, measurement and disclosure of intangible assets. In the recognition of intangible assets, it's necessary to revise the definition of assets; in the measurement of intangible assets, the criteria should be eased and the tradeoff between reliability and relevance should be carefully weighed; and in the disclosure of intangible assets, it's an inappropriate practice to reconstruct financial statements; rather, it may be appropriate to provide supplementary disclosure as non-financial information manner outside financial statements. Among the various models for disclosing information outside intangible asset statements, the Value Chain Scoreboard is the most desirable

Limitations of financial statements and disclosure of core information

There are at least two limitations related to current financial statements that have been widely explored. First, financial statements typically only reflect the results of value creation instead of the process of value creation. Secondly, financial statements mainly reports information about tangible assets and financial assets while information about intangible assets is not fully reflected in them. With the rise of knowledge-based economy, the usefulness of financial reporting is gradually abating for lack of information about the process of value creation and intangible assets. How to increase the usefulness of financial reporting? Extant literature mainly centers on reflecting the process of value creation and intangible assets in financial statements but I believe that it is more feasible to reflect these information in off-sheet reports, therefore, in order to compensate the limitation of financial statements, an important task of disclosure is to provide sufficient information about the process of value creation and the intangible resources of enterprises which the study calls "core information". Then the study puts forward disclosure principles and disclosure framework of core information. ? 2013 Asian Network for Scientific Information