论中国会计改革三十年

1、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),。

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3、,2007(),,,,1000,,,:(1),;(2),;(3),;(4),,,,,,,,,,,0130EnglishAbstractsofMainPapersChineseAccountingReforminthePast30YearsGuoDaoyangChineseaccountingreforminthepast30yearsismagnificentandbrilliant,whichisamilestoneintheaccountinghistoryofbothChinaandthewholeworld.Thispaperstudiesthegreatachievementsofthe30yearspaccountingreformmainlyfromthefollowingthreeaspects:accountingthoughts,accountingtheoryandac2countingeducation,andthensumsupthebasichistoricalexperience.Itindicatesthattheaccountingreforminth。

4、efutureshouldadheretothescientificconceptofdevelopment,andfocusonsolvingtheruraleconomicandmanagementproblems,strengthentheagriculturalfinancemanagementandagriculturalaccountingman2agement,inordertoserveanddeepenthereformofruralpropertyrightsystem.PerformancemeasurementsystemofChinesestate-ownedenterprises:RetrospectiveandprospectiveWangBinPerformancemeasurementsystem(PMS)isanimportantcontrolmechanism,intheaccountabilitysense,forfirmpsshareholdersoveritsmanagement,andthemanagementoveritssub-mana。

5、gersatorganizationhierarchy.FollowingonthepathofChineseopen-doorpolicesoflastthree-decades,thispapertriestomakeacomprehensivereviewofevolutionofPMSofstate-ownedenterprisesondifferentthreestages,i.e.,firmcontracting-responsibilitysystem,modernenterpri2sesdevelopmentsystemandmodernpropertyrightssystem.Itpaysheavilyattentiononsometheoreticalissueswhichwill/shouldbetackledonthefuturedevelop2mentofPMSundertheguidingofscientificdevelopmentview.ItalsoaddressesthatPMSshouldnotbeoperationallysimplifiedas。

6、toolofbin-counterforpurposeofmanagementincentive,butshouldbeconsideredasoneofcorepartsofmodernproperty-rightssystemandmanagementcontrolsystemsofChinesestate-ownedenterprises.AccountingInformationTransparencyandResourcesAllocationEfficiency:TheoryandEmpiricalEvidenceZhouZhongsheng&ChenHanwenBasedonalllistedcompaniesfrom1999to2004inShanghaiandShenzhenstockmarkets,thisarticlestudiesaccountinginformationtransparencyonthesecur2itiesmarketpsresourcesallocationefficiencythroughbuildingasecuritiesmarket。

7、psresourcesallocationmodel.Wefindthereisapositiverelationshipbetweenindustrypsaccountinginformationtransparencyandresourcesallocationefficiencyinsecuritiesmarket.Inaddition,wealsofindthecomplementaryimpactonre2sourcesallocationamongaccountinginformationtransparency,propertyrightandproductmarketpscompetition.StudyontheAccountingProblemsaboutAnti-DumpingLawsuitsSunFengyingInanti-dumpinglawsuits,thefunctionsoftheChineseexportenterprises,includingearly-warning,terminationofcheck-up,attestation,plead。

8、ingandde2cline,areveryweak.Overalongperiodoftime,therateforagoodlawsuitwegainedisabout30percentwhichisfarlowerthantheworldaverage.Inordertochangethecondition,oururgenttaskistostrengthenthoseaccountingfunctions.Therefore,Weneedtobeconscientiousandmakeagoodjobofbasicaccountingwork,facilitatethepaceofcouplinginternationalaccountingrulesandtheconstructionoftheaccountinglawsuitmechanismforreinforcingthelawsuitfunctionofaccountingandmaintainingChinesereasonabletradingrightsandinterests.ResearchProceed。

9、inginIPOMechanism:AReviewYangJijunetal.Book-buildinghasbecomemoreandmorepopularthanthefixedpriceandauctionsforInitialPublicOfferingmechanismsince1980s.ThereasonfortheabovephenomenonistheactiveadvertisingbytheUSunderwritersorthedifferenceinfinancingefficiencyamongthethreeIPOmechanisms.Theanswerisnottobeknownyet.ThispaperfirstlyreviewstheresearchproceedinginIPOmechanismsbasedonthedifferenceinfinancingefficiencyamongIPOmechanisms,andthenproposesthreewaysforthefutureresearchinIPOmechanism.Separating。

10、andCooperatingbetweenGovernmentalFinancialAccountingandGovernmentalBudgetAccounting:ASuitableReformPathinChinaZhangQi&ChengXiaojiaThebudgetaccountingsystemofChinaneedstobereformedbecauseofitsdeficiencies.ResearchersintroducetheconceptofGovernmentalAccountinginwesterncountriesandaccrualbasistothebudgetaccountingsystemofChina,inordertodisclosureintegratedaccountinginformationaboutfinancialconditionsandoperatingachievementofgovernments.However,theintroductionofgovernmentalaccountingsysteminwesternco。