利益相关者与会计政策选择的博弈

按照经济博弈理论的观点,企业作为会计信息的生产和提供者,与政府、所有者、债权人、供应商、顾客及员工等利益相关者构成博弈的一方或多方.利益相关者通过不同的方式影响着企业,进而通过相应的公司治理结构和具体运行机制进行会计政策选择.     

上市公司虚假信息成因及治理研究

上市公司会计信息失真情况概述 一、上市公司会计信息失真现状 随着会计法律法规日益健全,政府监管和社会监督日益严格。惩罚力度加大,上市公司会计信息粉饰行为更加隐蔽,专业化程度更高,逻辑性更严密。相互配合更默契,己成为普遍存在的社会倾疾。上市公司会计信息失真问题已成为会计领域的突出问题,并严重干扰了正常的社会经济秩序,损害了国家和社会公众利益。从美国的“安然事件”、“世界通信事件”到中国的“亿安科技案”、“科隆案”等上市公司会计舞弊案,无不表明当前上市公司会计信息失真问题的严重性和长期性。     

企业内部会计控制

企业要实现持续经营和发展必须要有健全的内部控制制度,内部会计控制则是内部控制制度的核心。企业内部会计控制对企业加强经营管理、提高经营效率有重要意义,内部会计控制既是加强会计监管提高会计信息质量的保证又是衡量企业经营管理水平的重要标志。     

企业会计舞弊的原因分析与监管策略研究

一些企业以及个人为了达到非法谋取经济利益的目的,对会计信息进行造假,这样的会计舞弊行为已经成为社会的一种普遍现象,是影响国家经济发展的一大危害。对此,本文在分析企业会计舞弊主要原因的基础上,重点就其监管策略进行研究,旨在进一步规范企业的会计行为,规范企业经营管理活动,维护好我国的市场经济秩序。     

基于博弈视角的会计信息造假分析

会计信息生产者与会计信息使用者之间存在着“信息不对称”的问题。导致了一些提供会计信息的主体不充分揭示其所掌握的会计信息甚至提供虚假的会计信息,从而为一些不法会计主体提供了会计信息造假的环境条件。     

谈会计信息质量

在信息化和管理现代化的今天,企业管理者必须关注会计信息质量。文章从会计信息的概念入手,对会计信息质量及其特征、会计信息失真和相关改善措施三个方面进行分析,提出了提高会计信息质量的对策。     

会计信息失真的原因及对策

本文从三个方面（中介机构、会计信息供应者、会计信息需求者）分析了会计信息失真的根本原因：市场主体扭曲,针对会计信息失真的原因提出了具体的解决对策。     

谈会计信息质量

在信息化和管理现代化的今天,企业管理者必须关注会计信息质量.文章从会计信息的概念入手,对会计信息质量及其特征、会计信息失真和相关改善措施三个方面进行分析.提出了提高会计信息质量的对策.     

会计信息失真的分析与治理

在现实工作中,会计信息失真的事实客观普遍地存在着,严重影响着社会经济的各个方面.因此,深入认识会计信息失真问题,揭示会计信息失真的危害性,分析会计信息失真的原因,寻找治理会计信息失真的对策,就成为摆在我们面前的一个亟待解决的问题.     

试析企业资产评估中的会计困境及其调整

在企业资产评估中,会计信息失真误导评估判断,真实会计信息也是一种“相对真实”,就会导致会计困境。这要求对失真会计信息进行去伪存真,对真实会计信息进行分析,进行适当的调整,以准确评估企业资产价值。     

CALCULATING ECONOMIC LIFE

The rediscovery of the economy as a legitimate object of sociological and cultural enquiry is in full swing. This is long overdue, and follows a remarkable neglect of such issues for many decades. Organization theorists, sociologists and others have long studied organizations, institutions and networks. But a focus on the constitutive or performative role of calculative practices, and their role in the formation of markets and market relations, is more recent. This paper endorses much of the spirit of this recent rediscovery of the economy and economic relations, and suggests a framework for taking forward this overall agenda. First, the paper offers a brief reminder of the curiously punctuated history of sociological concerns with economic calculation. Second, it draws attention to the specificity of accounting as one particular mode of calculation, and reviews the range of studies that have sought to understand and analyse its constitutive capacities. Rather than appealing to economics as the sole or primary constitutive machine for the construction of the economy, it suggests a more differentiated and nuanced view of the range of expertises and modes of calculation that constitute the economy, markets and associated modes of power. Finally, the paper argues for a particular way of analysing the economy and its constituent practices. Most generally, this means suggesting a focus on the governing of economic life, the linkages and interdependencies between calculative practices and programmes for governing, and the assemblages formed.     

LOCATING THE DOMAIN OF CALCULATION

Economic science generally takes as its model system the results of uncoerced market transactions, and the application of economic rationality to the state is often understood as an effort to make public institutions behave more like private firms. This requires the explicit formulation of calculations that entrepreneurs are presumed to make implicitly. Yet a formal system of calculation can never be the same as a set of unarticulated practices, and economic projects such as cost-benefit analysis led quickly to the measurement of objects undreamed of by the private economy. Also, the relentless advance of economic quantification has created systems of oversight and regulation that tend to centralize rather than diffuse power. Historically, the methods of economic calculation did not follow from a quantified theory of individual market behavior, but, quite the contrary, were articulated as instruments of economic management and then applied back to individuals. As economics worked out a theory of market behavior, it simultaneously gave new meaning to the very idea of economic rationality.     

"新儒学"、"后新儒学"、"现代"与"后现代"——最近十余年来的省察与思考之一斑

本文将对比于"新儒学"与"后新儒学","现代"与"后现代",对近十年来的思考发展做一省察。首先,针对的是一九九四以前的一些思想生命史的回顾,而归结于《麦迪逊手记——后新儒学的怀想》。之后,对于"新儒学"与"后新儒学"的对比区分,提出梗概。再者,随着世代的变迁,后现代的存在处境与现代及前现代并不相同,连带地,后新儒学有着新的转折、回返、承继、批判与发展。相对而言,这是由"以心控身"转而"身心一如","内圣外王"转而"外王内圣"的发展。凡此种种,又紧密关联到"存有的连续观"与"存有的断裂观"的对比。在这样的张力中,有一可能的新视点,对于存有论、知识论、实践哲学诸层面展开新的论述,进而有助于人类文明多元互动与交谈之可能。     

理解·友谊·信赖——"笹川杯"日本知识大赛剪影

秋日的浙江工商大学阳光明媚,窗明几净的学生活动中心正在举行一场别具一格的大赛--华东地区第三届"笹川杯"日本知识大赛.……     

Nominees,winners, and losers

The paper tries to convey the idea that choosing a winner among a group of nominees or short-listed candidates may hurt those who bestow prizes, those who are selected, as well as those who base their own choices on the ranking. We base our observations on examples of contests (movies, literature, and music) in which winners often turn out not to be better than nominees. Our suggestion is therefore to select, say five candidates, and not to rank them, but reward all nominees equally.     

Arts,Entrepreneurship, and Innovation

There is growing interest in the relationships between the arts, entrepreneurship and innovation. Nevertheless, the concepts of arts, entrepreneurship, and innovation, and the overlaps between, lack specificity, especially in terms of how each supports the other. This article proposes a definition of art entrepreneurship both as a concept and a field of study. The definition proposed helped target articles to be included in the special issue that this article also describes, which focus on relationships between arts, entrepreneurship and innovation for workers, firms, and industry.

     

Languages,Genes, and Cultures

This paper examines three situations in which distances between languages, genes, and cultures matter. The first is concerned with the determinants that govern the learning of foreign languages. One of these is the difficulty of the foreign language, represented by the distance between the native and the foreign language. The second case deals with the formation and breaking-up of nations. Here, it is suggested that genetic distances between regions with diversified populations (such as between the Basque country and the rest of Spain) need to be compensated by more generous transfer systems if the nation wants to avoid secession-prone behavior. The last case looks at a very popular cultural event, the Eurovision Song Contest, in which nations are represented by singers who are ranked by an international jury that consists of citizens chosen in each participating country. It is shown that what is often considered as logrolling in voting behavior is rather generated by voting for culturally and linguistically close neighbors.     

White Innocence Heroes: Recovery,Reversals, Paternalism,and David Duke

Abstract

For over a decade, critical scholars have exposed antiracist white heroes in popular discourse who reproduce white innocence, superiority, and privilege. This essay exposes claims of antiracist white heroics by former Klansman and Nazi sympathizer, David Duke. Critical analysis of Duke's letter to the editor, published 11 days before his Louisiana State Senate victory in 1989, reveals that Duke used implicit whiteness strategies of mythic recovery to justify his infamous civil rights reversals and white paternalism to rescue blacks from welfare and whites from affirmative action by restoring rugged individualism. Duke's rhetoric models ways for whites to sanitize personal and cultural histories of white supremacy, while reproducing white privilege. The recovery of white masculine heroes and rugged individualism myths is also found in the 2008 McCain-Palin presidential campaign. Critical analysis of such rhetoric challenges our scholarly knowledge about whiteness and exposes persistent constructions of white innocence.