我国现行企业会计准则实现了与国际会计准则的实质趋同,在本质上属于金融预期型会计规则,与强调法律事实的法律制度存在理念分歧,造成民商法和经济法实施过程中的现实困境.企业依据这套会计规则记录的资产、负债和利润中均包含预期成分,不具有法律证据力,税法不承认据此生成的会计利润,公司法所称的税后利润也缺乏相应的实施细则.建立遵循法律制度的会计规则是从根本上突破这一现实困境的可行之策,在此基础上形成以真实性为核心的会计法规体系对于我国的经济管理至关重要.

2019年4月,财政部发布了修订后的一般企业财务报表格式,利润表列报格式大幅调整,引发了会计学术界和实务界的广泛关注.文章从国际趋同的视角出发,通过梳理利润表列报格式的主要变化及其依据的具体准则,指出利润表列报格式的修订是与国际会计准则持续趋同的结果,与新的国际财务报告概念框架具有内在一致性.然而,随着利润表列报格式的变化,营业利润的构成日益复杂,与现行基本准则中的会计要素界定之间的矛盾越发突出,损害了利润表的可理解性.因此,未来的准则修订在坚持国际趋同的同时,也应注重企业会计准则体系自身的逻辑一致性.

国际会计准则将促进会计信息可比为目标之一,但资产减值会计、公允价值会计下的弹性化会计处理规则会向会计信息系统引入大量噪音,甚至被管理层利用,进而损害会计信息的可比性.据此,在论证预期性盈余对会计盈余可比性影响的基础上,运用我国沪深A股非金融、非综合行业上市公司2010 ～ 2017年的样本数据,研究发现会计盈余中预期性盈余所占的比重越大,会计盈余可比性越差.进一步研究发现,由“四大”会计师事务所对公司财务报告进行审计以及机构投资者的高持股水平都有助于抑制预期性盈余对会计盈余可比性的负面影响.

根据企业提供的案例素材,本文针对"企业重组过渡期补偿款应当计入资本公积还是当期利润"这一问题所涉及的基础理论展开研究,论证了资本公积的含义及其计量规则.本文认为税务机关等公共权力机构不能介入的财产属于股东的私人财产,应当以资本公积入账;公共权力机构能够介入、课征企业所得税并使其具有可分享性的财产,应当计入当期利润,即营业外收入.

Taking the Chinese listed firms between 2010 and 2014 as samples, this paper employs PSM and DID model, and respectively investigates whether“replacing the BT with a VAT” conducted in Shanghai, eight provinces and other pilot areas nationwide impacts enterprises’ income tax burden. Compared with the non-pilot companies,“replacing the BT with a VAT”raises corporate income tax burden in Shanghai and eight pilot provinces slightly. However, the income tax burden of conpa-nies in other pilot areas slightly decreases. Generally speaking, we find that“replacing the BT with a VAT” has no significant effect on the pilot conpanies’ income tax burden. Moreover, compared with the non-pilot industries,“replacing the BT with a VAT” slightly increases the income tax burden of enterprises in transportation and modern service pilot corporate in Shanghai, and slightly decreases income tax burden of the same type enterprises in eight pilot provinces. Furthermore, after distinguis-hing nature of property rights, whether the company is in the preferential trading area and impact of relational, we find that“replacing the BT with a VAT” still has no significant impact on income tax of pilot corporates. Finally, after taking the level of the pyramid into consideration, we find that “replacing the BT with a VAT” makes the income tax burden of pilot state-owned enterprises and local state-owned enterprises significantly reduce. The influence of “replacing the BT with a VAT” on pilot corporates’ income tax burden is largely in line with policy anticipation.

根据我国《企业会计准则第33号——合并财务报表》的要求,母公司应当编制合并财务报表.本文从一般情况下,根据母子公司个别报表编制合并财务报表的思路和原理入手,探究了合并资产负债表与母公司资产负债表中所有者权益各对应项目之间的联系与区别,归纳总结其中存在的规律,从整体上把握合并财务报表与母公司个别报表之间的内在逻辑,并在具体实例中应用理论推导的结论,进一步验证了其可靠性.

本文通过实证分析探讨了股票误定价对公司管理层盈余预测决策的影响,发现股票误定价程度越高,公司越倾向于发布管理层盈余预测.这表明股票误定价程度较高的公司,具有强烈动机通过发布管理层盈余预测纠正或延长误定价.本文的研究结论对完善我国上市公司的管理层自愿披露盈余预测制度和股票定价机制具有一定的参考价值.

This paper explores the relationship between asset impairment and comparability of accounting income , and finds that the more accounting income is affected by asset impairment , the less comparable it is .Additional analysis shows that both conservatism principle and earnings manipulation behavior related to asset impairment can lead to the lack of compa -rability among firms.These results indicate that firms may implement the same asset impairment standards using different cri -teria according to their own reporting incentives .Consequently , comparability of accounting information can not be completely achieved through accounting standards convergence .To achieve global comparability of accounting information , IASB should be cautious about developing asset impairment standards .

2006年《企业会计准则》将"投资收益"项目纳入营业利润的核算范围.本文通过讨论该项目在利润表中的列报问题,进一步明确了其利得的本质,认为将其纳入营业利润的计算中会损害营业利润的内部逻辑关系.在此基础上,笔者提出将"投资收益"项目作为"线下项目"在营业利润之下进行列报的政策建议,以此为报表使用者提供关于企业经营能力和盈利能力的真实信息,增强利润表会计信息的有用性.

新东方教育科技集团作为中国首家境外上市的民办教育集团,无论是其自身的决策分析,还是这一举动对我国民办教育产业的作用和影响,都值得我们去反思。新东方通过资本市场扩张战略如何带动人才战略和教育品牌战略的实施,并实现教育提升战略和业务经营战略并举,这种创新之举对于我国民办教育产业具有启发意义。

作为全世界最繁忙的集装箱港及国际航运中心,香港港口赢得了“全能港”及“全能航运中心”的美誉.然而,随着大批内地港口的迅速发展,香港港口的优势日益减小.香港港口运营商的垄断运营也引发了新的思考.本文通过将香港港口与内地港口进行对比、阐述香港港口运营商垄断的利与弊等,进一步分析香港港口运营商垄断对航运金融业发展的影响.