公允价值与当代会计理论反思(9)
发布时间:2021-06-05
发布时间:2021-06-05
EnglishAbstractsofMainPapers
SeparationTrendofAccountingStandardsandRegulatoryRequirementsonFinanceand
InsuranceandtheRelevantResultsofReforminChina
LiuYuting
Theseparationofaccountingstandardsandregulatoryrequirementsonfinanceandinsurancereflectstheindependenceofdevelopingtheaccountingstandards.Itisveryimportanttoestablishasinglesetofhigh-qualityglobalaccountingstandards.Theseparationisduetothedifferencesbetweentheaccountingobjectivesandtheregulatorygoals.AccordingtotheexperienceofinternationalfinancialmarketsdevelopmentinmanyyearsandtheresultsoftheaccountingreforminChina,theseparationofaccountingstandardsandregulatoryrequirementsbecomesageneraltrend.Thusweshouldfollowthedomesticandinternationaltrends,andseparateaccountingrulesandfinancialregulatorypoliciesactively,andcoordinateandconvergentthemeffective-ly,soastoenhancethetransparencyofaccountinginformationoffinanceandinsurance,maintainfinancialsecurityandstability,andcomprehensivelymprovethecore-competenceofChina saccountingstandardsandthewholefinanceandeconomy.i
ProperUtilizationofEarningsInformationunderNewAccountingStandards
TheChoicebetweenConsolidatedandParentEarnings
LuZhengfei&ZhangHuili
TheimplementationofthenewaccountingstandardsinChinahaspotentiallyenlargedthedifferencebetweenconsolidatedandparentearnings,whichwouldbringinfluenceonthedecisionofstockholdersandcreditors,dividenddistributionoflistedfirms,andperformanceevaluationofbusinessgroup.Focusingonpossibleproblemsintheabovearea,thispaperanalyseshowconsolidatedandparentearningsinformationshouldbeproperlyut-ilized.Inthispaper,weclaimthatconsolidatedearningsprovidebasicprofitinformationforbothstockholdersandcreditors,whileparentearningsplayanimportantcomplementaryrole.Fromtheperspectiveofdividenddistribution,onlyifparentfirmmakesdecisionsupontheloweroftheconsolidatedandparentearnings,financialsoundnesswillbeattained.Asfarasinternalperformanceevaluationisconcerned,forthepurposeofbothadequatemot-ivationandcentralizationoffinancialresources,aproperweightshouldbeassignedtotheconsolidatedandparentearningswhenevaluatingtheperform-anceofparentfirm smanagemen.t
RethinkingofContemporaryAccountingTheoryonFairValuePerspective
RenShichi&LiJiyang
Fairvaluemeasurementisrootstockraisedfrompricefluctuating.Thecoreoffairvalueaccountingistoadjustthebookkeepingrecordaccordingtocurrentmarketpriceondifferentmeasurementtime,soastosatisfytherealfaithfulreflectionbydynamicaccountingreflec,twhichisindicatedthattheinbeingofaccountingistomeasurevaluemovementofafirm.Fairvalueaccountingcollideswithcontemporaryaccountingtheoryinthehypostasisandtheobjectiveofaccountingandthequalitycharactersofaccountinginformation,andthelike.Thecontemporaryaccountingtheorybasedoninformationsys-temstheoryandhistoricalcostprincipleisself-contradiction.Anewaccountingtheoryisneededtoguidethefairvalueaccountingresearchandprac-tice.
Cross-sectionalDeterminantsofCorporateTransparency
EmpiricalEvidenceBasedonAgencyTheoryandSignalTheory
TanJinsongetal.
ThispaperattemptstoexplorethedeterminantsofcorporatetransparencyinChina.Accordingtoouranalysisframework,corporatetransparencyisco-determinedbyinteriordrivefactorsandexteriorpressurefactors.Basedonourtheoryanalysis,andusingthedataof2001-2008oflistedcompa-niesincludedininformationdisclosurequalityevaluationofShenzhenStockExchange,weempiricallytestthedeterminantsofcorporatetransparency.Theresultsshowthatinteriordrivefactorsandexteriorpressurefactorscanwellexplaincorporatetransparency,andtheseresultsconsistentwithourtheo-ryanalysis.Moreover,wefindthatinteriordrivefactorsexplainthechangeofcorporatetransparencytoagreatexten,tanditisalsothemaindeterm-inantsoflong-termcorporatetransparency.
ApproachtoPolicyEffectonCorporateCashFlowundertheBackgroundofFinancialCrisis
ChenZhibin&LiuJing
Recentlytherearefewscholarswhostudycorporatecashflowfromtheperspectiveofmacro-policy.Thispaperfocusesonthefiscalpolicyunder
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