公允价值视角下股权转让税基的确认

关于企业股权转让税基的公允价值确认仍存在诸多争议。本文从案例入手,分析了股权转让税基确认的难点问题,通过比较市场法、收益法、成本法三种确认公允价值的主要方法发现估值方法的选择会对税基产生较大的影响,并借鉴企业会计准则和资产评估准则对公允价值的定义及评估指南,提出了确认股权转让税基公允价值的若干建议

财务报告概念框架修订六大热点难点问题探索——基于公允价值视角

近年来,国际会计准则理事会(IASb)陆续修订和完善财务报告概念框架内容,动摇了以历史成本为主的传统会计模式的概念基础,引发了广泛的讨论和较大的争议。本文基于公允价值视角,对涉及概念框架修订内容的六大热点难点问题进行深入探索,认为公允价值会计更符合当代受托责任观的内在要求,谨慎性可弥补公允价值会计缺陷,公允价值会计应将不确定性问题统一到计量环节处理,公允价值会计将逐步放弃实现和配比原则,市场有效性不宜作为公允价值会计假设,其他综合收益在公允价值会计中发挥着重要的作用。财政部会计名家培养工程资助课题《重构财务会计理论体系:基于公允价值计量影响的分析》的阶段性成果; 国家自然科学基金项目阶段性研究成果(项目编号:71502166

A Study on the Application of Fair Value in the Banking Industry

国际会计界对公允价值的研究由来已久，讨论的焦点已由早期的“是否采用公允价值”转变为如今的“如何用好公允价值”。20世纪90年代以来，金融衍生工具的大量产生以及随之而来的金融风险促使美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）相信，公允价值才是金融工具最相关的计量属性，并不遗余力地在会计准则中予以推广。然而银行界和金融监管当局却一直质疑公允价值的可靠性，担心公允价值的运用会增加财务状况和经营业绩的波动性，从而影响金融系统的稳定。2007年爆发的次贷危机再次将公允价值推到风口浪尖，金融界为寻找替罪羊指责公允价值是引起金融危机的罪魁祸首，从而引发了与会计界关于公允价值的论战。由...The international accounting profession has studied on the fair value for a long period and the focus of discussion has changed from “use fair value or not” to “how to use”. Since 1990s, the boom of financial derivative instruments accompanying with kinds of financial risks made FASB and IASB believe that fair value was the most appropriate measurement attribute for financial instruments, and trie...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752007115105

一起特别纳税调整案的启示

X公司系跨国企业,2009年初办理工商营业执照,主要从事汽车配件产品生产销售。2009-2012年,该公司销售收入增长表现良好,经营规模不断扩大,但却连年亏损,期间毛利率均为负值,4年累计亏损达1.82亿元。巨额亏损与其逐年增长的销售收入不相匹配,且销售成本与销售收入存在严重倒挂现象,期间费用较大,进一步拉低营业利润水平,税务机关判断X公司存在转让定价避税风险。2013年6月,经国家税务总局批准,主管税

Analysis and design of UHF tamper-proof passive RFID ceramic tag for vehicles

为更好地将物联网的核心技术rfId应用于智能交通领域,达到更方便、更准确和更快捷地管理车辆的目的,从电子标签的理论开始,论述了电子标签的设计方法,详细分析了电子标签相关的参数,并采用电磁仿真软件HfSS对标签进行了仿真并加工出一款uHf频段rfId车辆无源陶瓷防拆电子标签,该标签已经被中国国家知识产权局认定为实用新型专利,仿真结果与测量结果表明,该标签性能稳定、接收灵敏度高,并且具有防拆性,达到uHf频段rfId电子标签的设计要求。To achieve the purpose of convenient,accurate and fast vehicles management,and apply RFID,the core technology of IOT,in the field of intelligent transportation,the paper presents a design method of UHF RFID tag,which is a vehicle tamper proof ceramic electronic label based on the theory and design method of tags.A detailed analysis of tag parameters is made in the paper.An UHF RFID tag was produced and identified as patents for utility model by the State Intellectual Property office of China.The simulation results based on the software HFSS verify the effectiveness of the design.The tag has stable performance,higher sensitivity and tamper resistance,and meets the design requirements of the UHF RFID tag

Size spectrum of benthic fauna in Zhanjiang Gaoqiao Mangrove Wetlands,China

在我国,红树林湿地底栖动物粒径谱研究很少。根据2010年1月、4月、7月、10月在湛江高桥红树林湿地获得的大型和小型底栖动物数据,构建了底栖动物生物量粒径谱,以期为湛江高桥红树林湿地的生态保护和持续利用提供科学依据。主要研究结果如下:(1)高桥红树林湿地生物量粒径谱基本为3峰模式。第一峰在-2粒级,主要由线虫构成;第二峰在4—12粒级,主要由寡毛类、多毛类和小个体甲壳类构成;第三峰在13—22粒级,主要由大个体腹足类、双壳类和甲壳类构成。(2)木榄、桐花树和无瓣海桑生境在0—4粒级之间出现一个明显的波谷,这个波谷介于线虫和寡毛类之间,是大型与小型底栖动物粒级交汇区。(3)高桥红树林湿地底栖动物正态化生物量粒径谱的斜率大于-1,截距为16.533—18.150。桐花树(AEgICErAS COrnICulATuM)和无瓣海桑(SOnnErATIA APETAlA)生境的截距、最小粒级的生物量(bMS)高于木榄(bruguIErA gyMnOrrHIzA)和盐地鼠尾粟(SPOrObOluS VIrgInICuS)生境,说明桐花树和无瓣海桑生境的底栖动物生产力水平较木榄和盐地鼠尾粟生境的高;秋季的截距、bMS较其他季节高,说明秋季的底栖动物生产力水平较其他季节高。The biomass size spectrum( BSS) theory was introduced by Sheldon et al.in 1972 to describe the features of marine pelagic ecosystems.Schwinghamer was the first to extend this concept to benthic assemblages.Traditionally,benthic communities are described by structural variables,such as abundance,species composition,and biodiversity indices.Analysis of the distribution of biomass by size is an ataxonomic approach to studying the structures and functions of the benthic communities.The introduction of the BSS theory provides a new method for benthic ecology research.Compared to taxonomic approaches for studying the structures and functions of benthic communities,the BSS theory is easier to operate,in which calculation errors caused by inaccurate taxonomic identification may be avoided.Because of the urgent need to understand the structures and functions of marine ecosystems,and to accurately detect the ecological systems,the fields of application for the BSS theory will become more extensive.In China,most studies on the size spectrum of zoobenthos have been conducted in the subtidal zone,with only a few studies having been conducted in the intertidal zone.In addition,no studies have been conducted in mangrove swamps.To provide a scientific basis for the ecological protection and sustainableuse of the Gaoqiao Mangrove Wetlands,the BSS of the benthic fauna in this area was constructed from macrofaunal and meiofaunal samples collected in January,April,July,and October 2010.The main results showed that the BSS of the benthic fauna in Gaoqiao Mangrove Wetlands exhibits 3 peaks.The first peak appeared at a grain size of- 2,and comprised nematodes.The second peak appeared at grain sizes of 4—12,and comprised oligochaetes,polychaetes,and small-bodied crustaceans.The third peak appeared at grain sizes of 13—22,and comprised large-bodied gastropods,bivalves,and crustaceans.For Aegiceras corniculatum,Sonneratia apetala and Bruguiera gymnorrhiza biotopes,there was a trough at grain sizes 0—4,which was the intersection grain size between macrofauna and meiofauna.The slope values of the normalized biomass size spectra( NBSS) were greater than- 1,while the intercepts ranged from 16.533 to 18.150.The intercepts and the biomass of minimum size( BMS) for A.corniculatum and S.apetala biotopes were higher than those in B.gymnorrhiza and Sporobolus virginicus biotopes.This result indicated that zoobenthic productivity in the A.corniculatum,and S.apetala biotopes were higher than that in the B.gymnorrhiza and S.virginicus biotopes.The intercept and BMS in fall were higher than those in other seasons,indicating that zoobenthic productivity was higher in fall compared to the other seasons.国家自然科学基金(41176089;41376113

Summary Discussion of the Major Issues in Revising the Conceptual Framework for Financial Reporting

国际会计准则理事会(IASB)最近发布多份修订财务报告概念框架的文件,在会计界引起极大关注。本文综述概念框架修订过程中五大热点问题的不同观点,试图通过对这些观点的梳理和探索,纵观利弊,为未来修订和完善我国的财务报告概念框架提供参考。The IASB has recently published several documents that aim at revising and improving the existing conceptual framework for financial reporting,causing great debates in accounting circle. This paper summarizes and discusses the divergent viewpoints surrounding five major issues in the revision process of the conceptual framework for financial reporting,with the hope that insights may be drawn for China to improve its existing conceptual framework for financial reporting.财政部会计名家培养工程资助课题“重构财务会计理论体系:基于公允价值计量影响的分析”的阶段性成

洗涤剂用碱性纤维素酶的研究进展

迄今报道的绝大多数纤维素酶的最适pH都在酸性和中性范围 ,当添加到洗涤剂中 ,由于处于碱性环境而无活力 ,不能发挥作用。近年来 ,国内外对由碱性芽孢杆菌 (Bacillussp )产生的碱性纤维素酶 (CMCase,endo β 1 ,4 glucanase,EC 3 2 1 4)进行了广泛的研究。对该酶产生菌株的筛选和培养条件、酶学性质 ,以及该酶基因的克隆和表达等方面的研究进行综述 ;并对我国目前未能实现该酶工业化原因进行了初步分析 ,并提出解决途径

洗涤剂用碱性纤维素酶的研究进展

迄今报道的绝大多数纤维素酶的最适pH都在酸性和中性范围，当添加到洗涤剂中，由于处于碱性环境而无活力，不能发挥作用，近年来，国内外对由碱性芽孢杆菌（Bacillus sp.)产生的碱性纤维素酶（CMCase,endo-β-1,4-glucanase,EC3.2.1.4)进行了广泛的研究。对该酶产生菌株的筛选和培养条件，酶学性质，以及该酶基因的克隆和表达等方面的研究进行综述；并对我国目前未能实现该酶工业化原因进行了初步分析，并提出解决途径