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*张先治刘媛媛(116025)随着会计学的发展和人们对会计信息需求的日益增长,内部报告问题成为会计相关性理论研究和会计信息需求实践中亟待解决的问题研究现状表明,内部报告理论与体系框架研究的不足或空白,严重制约着会计学及相关学科理论发展,影响企业经营决策与管理控制本文从基于会计相关性的内部报告理论出发,构建了企业内部报告框架与体系,并探讨了内部报告体系建立的学术影响,目的在于创新与完善内部报告理论体系,创建内部报告整体框架与分类体系,完善与发展会计学及相关学科理论,为企业决策与控制提供有用信息内部报告理论与体系构建不仅对会计理论及相关学科理论创新具有重要学术价值,同时由于会计相关性本身的应用学科属性,其应用价值也十分明显内部报告会计相关性理论框架,,,,,,,,,,,,,,,,,,,,,,,,,,,,,28*!∀(:70972125),,,,,,,,,,,,,,,,(),,,JohnsonandKaplan#:∃(1987),!,∀,(1999),(2001),:;;;(),,()(,2000)(,2001)(,2001)(,2004),,,,,,,,,,()29,,,,,,(),,,,,;,,,,,,(),,,(),,,,,,,,,,,,,,,,,,,,,,,,;;,,(),(),,,,()30,,,;,,,,,,,,,,,,%,;,;(),,,,,,,,:(1),,,(/)(2),,,(3),,,,(4),,,:(1)(,1999),(,1984),,,,,,31%(),,,(2)!∀,:,,,,,,,(3),,,,,!∀,,,,,,,,,,(4),(),,,(),()()(),,,(Hanaway,1989;Isenberg,1984),(demanding)(confusing)(unstructured)(),,,,(March,1986;Preston,1986),(Hal,l2010),,,,(,2007),,,,,,32,,,(),,,(),,11:,,,,,,,,,,()(),,,,()(),(2)(),(,2010),,332(),,,,,,,,,(),,,33(),,,,(4)&34&:.2003..,12:19~224,,,,,,,,,!--∀,,,,,,.1999.:..2000.∋(.,9:59~60.2010.:.,1:35~42.,.2004.CFO.,8:5~7.2005..,12:18~21.2003..,12:19~22,.2007..,11:88~95.2001..,1:19~23Hal,lMatthew.2010.Accountinginformationandmanagerialwork.Accounting.OrganizationsandSociety,35(1):95~107Hanaway,J.1989.Managersmanaging:Theworkingsofanadministrativesystem.Oxford:OxfordUniversityPressIsenberg,D.J..1984.Howseniormanagersthink.HarvardBusinessReview,11:81~9035EnglishAbstractsofMainPapersMaintainaProperRecognitionofMeasurementinFinancialStatementsGeJiashuIwrotethispaperbeinginspiredfromIASBsstaffpapersinJune2009(!measurementinfinancialstatements∀),andthesomeviewpaintsofmypaperstemfromthestaffpaper.Thispaperattemptstoresearchhowtomakepoperchoiceofaccountingmeasurementattributesforassets.Thepaperoffersthreecriteriaforpropermeasurementattributeschoiceandassessthesuitabilityof!measurementfactors∀asacriteriaformeasurementattributeschoice.AccountingSystemFrameworkoftheMacro-environmentConceptYangShizhong&CaoMeimeiThispaperdiscussesthenecessityofmacro-environmentaccountingestablishmen.tOnthebasisofaccounting-relatedissues,fromthemacro-managementpointofview,weputforwardtheframeworkofmacroeconomicenvironmentaccountingsystem,whickcanreflectanationalorlocalresourcesandenvironmen,treflecttheexclusionofresourcesandenvironmentalfactors,economicdevelopmen,tandhelptoachievesustainablesocio-economicdevelopmentofthemacro-environmentalaccountingframework.ResearchontheAccountingModeoftheEmissionRightsanditsTransactionWangHuchao&XiaWenxianOntheCopenhagenclimatemeetingheldonDecember2009,theChinesegovernmentpromisedtodecreasethecarbondioxideemissionby40%-45%,sotherelatedentitiesinChinawillfacesignificantemissionreductiondutyinthefuture.However,sincenowthereisnospecificaccountingstandardavailableonthisnewpracticeinourcountry.Thus,thispapermakesacomprehensiveanalysisoftheaccountingrelatedquestionsabouttheemissionrightsanditsrelatedtransactions,anditalsomakesasummaryofthemainaccountingproceduresoni.tOTCMarketEfficiencyandtheOptimizationoftheAccountingInformationConfigurationModeCuiZhijuanAnappropriateinformationdisclosuresystemisneededinestablishingandimprovingtheOTCmarke.tThefoundationoftheinformationdisclosuresystemshouldbebasedontheOTCmarketefficiencyandoptimizetheconfigurationmodeofaccountinginformation.ThispaperanalyzesandcommentstheeffectivenessofOTCmarketfromtheperspectiveofinformationstructure.Thispaperanalyzestheelementsoftheeffectiveconfigurationmodeofaccountinginformationwiththeinformationstructurewhichimpacttheeffectivedistributionofaccountinginformation.Onthisbasis,thispaperproposestherecommendationstooptimizetheconfigurationmodeofaccountinginformationabouttheOTCmarketinChina.ConstructionofCorporateInternalReportFrameworkZhangXianzhi&LiuYuanyuanWiththedevelopmentofaccountingandincreasingneedofaccountinginformation,internalreportingbecomesanmiportanttheoreticalandpracticalissueofaccountingrelevance.Extantliteratureshowsthattheabsenceoftheoreticalframeworkofinternalreportingisanobstacletoaccountingscienceandoperatingdecision-makingandmanagementcontro.lThispaperlooksintotheinternalreportingtheorybasedonrelevance,constructsaframework,andinvestigatestheacademicinfluencessoastoinnovationofthetheoreticalframeworkandclassificationsystem,developstheaccountingtheory,andprovidesusefulinformationfordecision-makingandcontro.lTheconstructionofinternalreportingtheoryandclassificationsystemswillnotonlybenefitthetheoreticalinnovationforaccountingtheoryandaccountingscience,butalsobenefitthepracticingfieldonaccountofaccountingrelevancebeinganattributeofapplicationscience.StudyontheNewPatternofCorporationsValue-based-management)))FromtheAngleofSpontaneousOrderandProceduralRationalityLiuQiThispaperbringsforwardthatthecorporationsabilityofvaluecreationbasesonthespontaneousforceinternalthecorporation.Thisspontaneous95