论中国会计改革三十年

3(430070),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,()1978,1982,,,,,,(),,19851,:1.1985,19823303(:70672115),2.19927,,,,,,,,:,,,,,,,,;,,,3.,199311,,,,,,,1993121988419933,,,1995,,,,4.1997,,,,,19993,10,,,,5.200310,,,,200432004,:,;,,,;,,,,,,:,,,;,430,,,,,,;,,,,,;,,,(),,,199211,2006238,,,,1.,,,,,,,,2.,,,,,,3.,,,,,,,,,,,,,,,,,,,,,,,,4.,,,,,,,,,,,,,530,,,5.,,,:(1),;(2),,,,,;(3),,,,,,,,,,,,,6.,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,()1494,,1922,,,,,,,,,,630,,,,,,,,,,,,,,,,,(),,,,,,,,,,:(1),;(2),;(3),,,,;(4),;(5),,,,(),,,,,,:(1),,;(2),,;(3),,,,,,;,;,,(),,,,,,,,,730,,,,,,,,,,,,,(),,,,,,,(),,,,,(),,,,,,200610,,,,,,,,,:(1);(2);(3);(4),;(5),(),,,,,,,,,,,,,,,,,,830,,,,,,,:(),,,,,,,:(1),;(2),,,,;(3),,;(4),,(),,,,,,,19781990,580,56314,19912007,301525,1480958,1977,1978199032770,24230,19912007,343948,629940,,19931979,1990611,19851,199013,19912007,14969,1023,3400,200,2004,25(MPAcc),20087,3400,,,,2005,486,1050,618,116,234,11,,(),,,,,,,,930,,,;,,,,,,,,;,ACCACPA,,(),,,,,,,,,,MBAEMBA,(),,,,,,1990,,2007,,,,,,(),,,,2005,2007(),,,,1000,,,:(1),;(2),;(3),;(4),,,,,,,,,,,0130EnglishAbstractsofMainPapersChineseAccountingReforminthePast30YearsGuoDaoyangChineseaccountingreforminthepast30yearsismagnificentandbrilliant,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,theintroductionofgovernmentalaccountingsysteminwesternco