本文比较了AICPAI、FAC以及CICPA三个机构的会计职业道德准则的背景、导向和结构体系、主要原则的异同,进而分析了我国现行的会计职业道德准则存在的不足,并提出了改进建议。

<正>在后金融危机时代,美国出现了"占领华尔街"、国会两党为增加"政府举债"争吵不休,而欧洲由希腊债务危机导致的欧债危机也有愈演愈烈的趋势。

Accounting integrity is very important for promoting vigorous development and prosperity of socialist culture. Accountants' high level ethical decision making is the key to accounting integrity. This study aims to examine Chinese accountants' ethical decision making based on Ajzen's (1991) theory of planned behavior. This paper examines Chinese accountants' ethical decision making and the factors influencing on their ethical decision making. It is found that only 60% of Chinese sample accountants are more likely to make an ethical decision. Attitudes and subjective norms were found to have a positive impact on Chinese accountants' ethical decision making. The influence of perceived behavior control on ethical decision making depends on the situation of accoumting dilemma. The findings of this suggest that more emphasis on the education of Chinese accountants' ethical decision making is very important, such as how to be more sensitive to ethics issues and have better understanding of ethical norms and principles. Furthermore, building up a ethical climate and corporate ethical values in organizations is also important for improving Chinese accountants' ethical decision making.

<正>世界上最早的会计职业道德制度起源于美国。1907年,时任美国注册会计师协会(AICPA)主席的约瑟夫·斯特雷特(Joseph E.Sterrett)就指出,一部成文的会计职业道德准则是必要的。经过一个多世纪的发展,各国、各地区的会计组织都先后制定了会计职业道德准则。然而,无论是以安然、世通为代表的会计丑闻案,还是2008年全球金融危机后人们

Harmonious society needs harmonious accounting.It is a study of accounting values which reflects harmonious culture.This study is of great significance to the construction of harmonious accounting system.This paper reviews the tools and methods of values measurement,analyzes the research experience and enlightenment on values measurement,and proposes that we should develop the measurement instruments of accounting values with Chinese characteristics.

价值链是企业用来分析竞争优势的基本工具。在分析过程中,企业需要掌握与业务单元价值链、供应价值链和与买方价值链相关的一切信息。但是现行的会计信息系统提供的信息多为财务信息、事后信息,信息维度不够宽泛,不能满足价值链管理的需求。其主要原因在于,价值链管理理念与传统会计管理理念不一致。为此,文章根据价值链管理的相关理念,分别从数据收集、数据处理、信息披露三个角度提出了改进现行会计信息系统的思路和建议。

Academic research plays an important role in the development of universities and is of great significance to their competence. In order to have a general idea on the research situation of accounting for China’s universities, this study choose the papers published in "Accounting Research"during the period 1999- 2008 as sample and analyze the composition of authors and their affiliations, thus having a comprehensive understanding of the personnel engaged in accounting research. Meanwhile, the empirical study finds that there are some factors influencing research production including the overall strength of the accounting subject, attention paid to accounting by the university, staff’s research competence, etc..

会计实务取决于会计准则，会计准则取决于会计价值观，会计价值观取决于管理价值观，管理价值观又取决于企业价值观，企业价值观最终取决于社会价值观。全球金融危机引发了我们必须洞察当今世界会计价值观形成与发展的路径依赖，探讨会计价值观的真谛，寻找培育正确会计价值观的有效途径，以便从根本上保证会计信息的真实性，促进资本市场的健康发展，遏制金融风暴的进一步蔓延，进而提高经济运行效率，推动社会和谐的进程。

<正>2008年2月,随着最后三门课程考试的通过,我的ACCA考试之路也画上了圆满的句号。两年的奋战历程,我所收获的不仅仅是专业知识,更多的是先进的思维方式、前沿的处理问题的理念乃至个人毅力的锻造。ACCA的学习不仅仅是我求学生涯中的重要部分,也是人生中颇有价值的经历,因此,我想与大家分享自己的考试经历以及一些感受。

会计准则的制定被视为利益各方的博弈过程,各方参与博弈的目的是使自己的利益最大化。本文分析了我国会计准则制定中由政府担任主导者及上市公司管理当局对会计准则制定反应冷淡的博弈,从微观层面研究了会计准则制定中的博弈。

本文通过对相关文献的综述,得出审计委员会的效率与其独立性及成员的胜任能力正相关的结论,以期为我国上市公司设立审计委员会提供借鉴。