政府财务会计与预算会计的适度分离与协调_一种适合我国的改革路径

:(430073100820),,,,IPSAS24,,,,,,,,,,,(IPSASB)(GASB),,(),,,(,2005),,,,,,:,,,,()53,,,,:,,,,(),();,,,(),,,,,,,,,,,,,(),(),,,,,,,,,,,,,,,,,,,:,,,,,(),,,,,,(),,,,,,,,,63,:,(),:(,2004),,,;,,,(,2004);(,2004),,,,,(),1(SSFACNo11)(,2004),,,,,,:,()();,,,,,,(),,(,2002),,(,2003),,,(,2005),,:,,,,,,73:,,,,,,,()1.,:,,,,,(Hughes,2004),IPSASB2006242004:(1),;(2),,;(3),,,,,,:(1)(),,,(2),,,(3),,,,,,,,,,,,,,,,(),,,,,,,83,,,:(1),;(2),(reserveexpenditure),;(3),,(),,,2.,:,,GASB1:;;,,GASB,()(),(),()()(),,(),()(IFRS),,,:(1),,,,,,,,93,,(SAC),(2),()()(),,,:,,(),()(),,,,,,,,():;,,,:(1)(),;(2),,;(3),,,(),,,1.GASBIPSASB,GASB(1999)34,,,,,,34IPSASB(2006)24,:(),(),,,;,,,,2.,04IPSAS1,,,,,,3.,,,:,;,;,,,,,,,,,,,,,(,),,,,.2005..1.:,,..:,.2003...9:4952,,.2002...5:3439.2004...9:2227.2004..:.2004..:.2004..GASBStatementNo134.1999.BasicFinancialStatements-andManagementpsDiscussionandAnalysis-forStateandLocalGovernmentsIPSASB.2006.IPSAS24:PresentationofBudgetInformationinFinancialStatementsJesseHughes.2004.IPSASResearchReport-BudgetReporting14EnglishAbstractsofMainPapersChineseAccountingReforminthePast30YearsGuoDaoyangChineseaccountingreforminthepast30yearsismagnificentandbrilliant,whichisamilestoneintheaccountinghistoryofbothChinaandthewholeworld.Thispaperstudiesthegreatachievementsofthe30yearspaccountingreformmainlyfromthefollowingthreeaspects:accountingthoughts,accountingtheoryandac2countingeducation,andthensumsupthebasichistoricalexperience.Itindicatesthattheaccountingreforminthefutureshouldadheretothescientificconceptofdevelopment,andfocusonsolvingtheruraleconomicandmanagementproblems,strengthentheagriculturalfinancemanagementandagriculturalaccountingman2agement,inordertoserveanddeepenthereformofruralpropertyrightsystem.PerformancemeasurementsystemofChinesestate-ownedenterprises:RetrospectiveandprospectiveWangBinPerformancemeasurementsystem(PMS)isanimportantcontrolmechanism,intheaccountabilitysense,forfirmpsshareholdersoveritsmanagement,andthemanagementoveritssub-managersatorganizationhierarchy.FollowingonthepathofChineseopen-doorpolicesoflastthree-decades,thispapertriestomakeacomprehensivereviewofevolutionofPMSofstate-ownedenterprisesondifferentthreestages,i.e.,firmcontracting-responsibilitysystem,modernenterpri2sesdevelopmentsystemandmodernpropertyrightssystem.Itpaysheavilyattentiononsometheoreticalissueswhichwill/shouldbetackledonthefuturedevelop2mentofPMSundertheguidingofscientificdevelopmentview.ItalsoaddressesthatPMSshouldnotbeoperationallysimplifiedastoolofbin-counterforpurposeofmanagementincentive,butshouldbeconsideredasoneofcorepartsofmodernproperty-rightssystemandmanagementcontrolsystemsofChinesestate-ownedenterprises.AccountingInformationTransparencyandResourcesAllocationEfficiency:TheoryandEmpiricalEvidenceZhouZhongsheng&ChenHanwenBasedonalllistedcompaniesfrom1999to2004inShanghaiandShenzhenstockmarkets,thisarticlestudiesaccountinginformationtransparencyonthesecur2itiesmarketpsresourcesallocationefficiencythroughbuildingasecuritiesmarketpsresourcesallocationmodel.Wefindthereisapositiverelationshipbetweenindustrypsaccountinginformationtransparencyandresourcesallocationefficiencyinsecuritiesmarket.Inaddition,wealsofindthecomplementaryimpactonre2sourcesallocationamongaccountinginformationtransparency,propertyrightandproductmarketpscompetition.StudyontheAccountingProblemsaboutAnti-DumpingLawsuitsSunFengyingInanti-dumpinglawsuits,thefunctionsoftheChineseexportenterprises,includingearly-warning,terminationofcheck-up,attestation,pleadingandde2cline,areveryweak.Overalongperiodoftime,therateforagoodlawsuitwegainedisabout30percentwhichisfarlowerthantheworldaverage.Inordertochangethecondition,oururgenttaskistostrengthenthoseaccountingfunctions.Therefore,Weneedtobeconscientiousandmakeagoodjobofbasicaccountingwork,facilitatethepaceofcouplinginternationalaccountingrulesandtheconstructionoftheaccountinglawsuitmechanismforreinforcingthelawsuitfunctionofaccountingandmaintainingChinesereasonabletradingrightsandinterests.ResearchProceedinginIPOMechanism:AReviewYangJijunetal.Book-buildinghasbecomemoreandmorepopularthanthefixedpriceandauctionsforInitialPublicOfferingmechanismsince1980s.ThereasonfortheabovephenomenonistheactiveadvertisingbytheUSunderwritersorthedifferenceinfinancingefficiencyamongthethreeIPOmechanisms.Theanswerisnottobeknownyet.ThispaperfirstlyreviewstheresearchproceedinginIPOmechanismsbasedonthedifferenceinfinancingefficiencyamongIPOmechanisms,andthenproposesthreewaysforthefutureresearchinIPOmechanism.SeparatingandCooperatingbetweenGovernmentalFinancialAccountingandGovernmentalBudgetAccounting:ASuitableReformPathinChinaZhangQi&ChengXiaojiaThebudgetaccountingsystemofChinaneedstobereformedbecauseofitsdeficiencies.ResearchersintroducetheconceptofGovernmentalAccountinginwesterncountriesandaccrualbasistothebudgetaccountingsystemofChina,inordertodisclosureintegratedaccountinginformationaboutfinancialconditionsandoperatingachievementofgovernments.However,theintroductionofgovernmentalaccountingsysteminwesterncountriesandaccrualbasistoChinacouldimp