林业企业会计信息披露模式的构建

林业会计信息披露是林业会计中主要和基本的问题。从林业会计信息的基本特征出发,剖析了现行林业企业会计信息披露的局限性,主要存在会计信息披露目标过分强调为国家宏观管理服务、披露内容不充分,披露方式不科学等问题。在此基础上探讨了林业企业会计信息披露的模式。     

浅析会计信息披露

会计信息是人们为了加强经济管理、提高经济效益而建立的提供财务成本为主的信息,它是通过会计报表反映出来的。但由于表内信息的局限性和市场经济对会计信息的全面性需求,同时也由于会计信息的使用者越来越广泛,因此对会计信息的表外披露显得非常重要和必要。     

提高我国上市公司会计信息质量的对策探讨

通过介绍会计信息质量的定义,指出了我国上市公司会计信息质量存在的问题,包括会计信息披露环节进行作假和隐瞒,低质量的会计信息所引起违法违纪事件以及损失时有发生。探讨了会计信息质量的影响因素,并提出了相应的对策。     

林业会计的信息分析

林业会计信息分析是指以林业会计报表为主要依据，对林业企业的财务状况和经营成果进行评价和预测的一种业务手段。当然，要想达到林业会计信息分析的目的，林业会计信息披露是关键。然而，目前林业会计信息披露存在诸多问题，给信息分析者带来了一定的困难。鉴于此，本文提出了进行林业会计信息分析需注意的几个方面。     

我国会计信息失真成因及其制度建设

会计信息失真不仅是困扰会计界多年的问题,而且是社会各界广泛关注的问题。导致会计信息失真的原因比较复杂。文章从会计准则及制度、产权制度、公司治理结构制度等方面对会计信息失真的成因进行了分析,寻求治理会计信息失真的防治对策。     

浅论会计信息的属性

上市公司对外披露的会计信息,其质量的影响因素不仅限于会计的技术层面,由于会计信息的生产者与使用者的分离而导致的信息不对称,以及资本市场中上市公司股权的分散性而使投资者具有广泛的社会化特征,使上市公司会计信息具有其它会计信息所不具有的特殊属性.本文通过分析指出,上市公司对外披露的会计信息的属性主要有技术属性、经济属性和社会属性.研究会计信息的属性具有重要的理论和现实意义;以会计信息的属性分析为起点,围绕每个会计信息的属性,我们可以建立会计信息质量影响因素的一个全面分析框架.     

会计信息需求现状分析和改进建议

本文从会计信息需求角度出发,对会计信息的需求人员所要求的会计信息的真实性和有效性进行了评价分析;同时也对中国与外国会计准则的制定过程进行了比较分析,并就当前我国会计实质主体尚未完全形成的情况下,中国与外国的一些上市公司的会计有效信息的披露情况进行了研究和分析。作者建议要增强会计信息的有效性,并建议从三个方面进行改进和加强。     

我国上市公司信息披露科学化问题探讨

分析了我国上市公司会计信息披露的现状与存在的问题 ,提出实现我国上市公司会计信息披露科学化的思路和对策。     

我国煤炭上市企业环境会计信息披露问题与完善建议

目前国内投资者越来越关注投资企业经营状况对环境的影响,因此环境会计信息的披露也越显重要。文章以煤炭上市企业为研究对象,分析了企业在这方面存在的主要问题,并提出了完善煤炭上市企业环境会计信息的构想,全面、深入的探讨了环境会计信息披露这一社会问题。     

高能耗行业碳会计信息披露研究

通过研究高耗能行业碳会计信息披露的方式、方法和内容,探讨高耗能企业碳会计信息披露存在的问题,以期为高能耗行业碳会计信息披露提供实用性建议,从而提高企业碳会计信息披露的质量。     

中国林业会计国际化探讨

从我国林业会计存在的问题入手,分析了会计国际化进程对我国林业会计的影响,并针对我国林业会计目前存在的林业会计制度、林业会计核算、林业会计信息披露等方面的问题,提出了加快林业会计国际化的思考.     

会计信息失真问题初探

分析了会计信息失真的原因,提出解决和防范问题的对策和建议。     

环境成本的新问题及展望

当今社会的发展和我国环境会计的发展现状,我们不难发现已了解的理论和实务还十分不完 善,如何解决随之深入所带来的新问题,是环境会计发展之路的标志。     

Improving the International Compatibility of Accountancy Data: The ��DACH-Initiative��

Germany (D), Austria (A) and Switzerland (CH) share a long tradition in monitoring the economic performance of forest enterprises by means of forest accountancy networks. The results generated by these networks are a valuable empirical basis for forestry sector statistics in these countries. In the context of international analyses it is common practice to compare results between countries directly, without addressing the issue of compatibility. However, severe biases and even misjudgements may result from such simplistic approaches. These networks have been developed as national solutions, and their results are neither grounded on common methodological standards nor on attuned definitions, so that their compatibility is not guaranteed. The rising interest in international comparisons indicates that existing accountancy networks may well serve additional purposes. At the same time the importance of compatibility, if not standardisation, is highlighted. The institutions in charge of forestry accountancy networks in these countries recently launched an initiative to establish comparable datasets and to provide additional background information allowing a sound interpretation of any differences. This paper reflects the associated challenges, describes the agreements achieved as well as the common approaches adopted, and presents respective forestry financial results. This example illustrates the prospects as well as the limitations of deriving comparable data from heterogeneous sources. Initially, only few ratios are suited for valid comparisons. However, international compatibility could be improved substantially by computing alternative aggregates following a harmonized concept, the individual records of the participating enterprises providing respective details. In respect to some items, harmonization still hinges on specific amendments of the national data-frames. The preliminary findings indicate that the significance of biases varies to a great extent, so that a specific and prudent assessment is suggested. It is recommended that respective interfaces are provided when designing new forest accountancy data networks and amending existing ones in this respect.     

Forest Accountancy Data Networks as a Means for Investigating Small-Scale Forestry: A European Perspective

Investigating the socio-economics of small-scale forestry is an important issue, small forest holdings making up a considerable share of Europe’s forest sector. Private forest enterprises with less than 200 ha represent 34.6% of the forest area in Germany and 50.4% in Austria. The large number of small units triggers specific challenges for empirical research. This paper identifies associated problems and highlights the potential as well as the current limitations of accountancy data networks in monitoring the profitability of farm forestry in Germany and Austria. Although there is little hope for establishing an internationally harmonized monitoring scheme or even a European-wide scheme, there is potential for improving the international comparability of existing recording systems and data analysis. National or sub-national initiatives should be designed in such a way that compatibility with other networking activities enhances the potential for analysis. Some of the most urgent research questions in regard to small-scale forestry are equally significant at the international level and clearly call for coordination. Established forest accountancy data networks should be considered one kind of research infrastructure to be utilized for harmonizing investigations.     

会计委派制度的理论探索与实践

会计委派制度是新时期、新形式下会计组织管理一向新举措,会计委派制实行,也是从根本上整治了会计工作秩序,加强了会计工作的合法性,保证了会计工作的真实、完整。     

制订我国企业会计职业道德准则的必要性及原则

针对我国企业会计准则的现状进行分析和探讨,系统地提出了制订我国企业会计准则--职业道德准则是会计职业规范体系的一个重要组成部分,是遏制会计信息失真的重要保证,是提高会计人员素质和加强职业道德建设的重要手段,并建设性地提出了我国财政部门应该制定我国企业会计准则--职业道德准则以及制定道德准则应遵循的原则.     

The impact of storm damage on small-scale forest enterprises in the south-west of Germany

Storm damage is considered to be one of the most important risk factors for forestry in Central Europe. At the end of 1999 a centennial storm event hit the south-east of Germany and Switzerland, as well as central and western parts of France, and caused great damage. Forests in Baden-Württemberg were severely affected, with 30 M m³ of timber felled due to storm damage, three times the amount of the normal annual cut. Approximately 5.2 M m³ of the wind-thrown timber was in private forests, of which most were located in the central Black Forest. Smaller shares came from other regions of Baden-Württemberg. The economic damages and strategies of the forest owners were analysed in a multi-dimensional approach, using economic data from long-term accountancy networks, in combination with the results of a qualitative opinion poll amongst private forest owners. A storm coefficient was devised as a suitable indicator for the concerns of owners or ownership classes. The predicted operating income of the private forest owners is related to this coefficient. Cash flow simulations suggest that enterprises with a coefficient of more than 100% suffer from a reduction of their economic base. By combining the results derived from the accountancy networks with findings from the opinion poll it was found that the owners took an active decision towards self-processing and were able to save more than 30 M ￡ by choosing this strategy. State support which was provided in a variety of ways is also identified. A range of programs and institutional support measures mitigated the impact of the storm disaster. The effectiveness and acceptance of these measures by forest owners was confirmed by the results of the opinion poll.     

The Relevance of Economic Data from Forest Accountancy Networks for Forest Management,Research and Politics Consultation

Multifunctional forestry in Germany is characterized by long production periods and highly complex biological–technical processes. Therefore forest enterprises are complex systems, which are closely intertwined with their economic environment. To ensure their economic success, forest enterprises and forest policies need to take the economic development into consideration. The cost accounting scheme of the German Forestry Council provides a basis for management accounting in multifunctional forest enterprises and distinguishes five different production areas whereby intercompany comparisons of different kinds of ownership in forest accountancy networks (FANs) are possible. Results from such a FAN are used to illustrate the economic situation and long-term development of a panel of private forest enterprises. As well these data can support decision-making processes of individual enterprises, forest economic analyses and consultation in forest policy analyses.     

浅谈长沙市国有园林苗圃规划设计的构思

文章通过分析长沙市国有园林苗圃存在的问题及当前发展的机遇,在国有园林苗圃由原有用地50hm2扩增至134hm2的情况下,在新苗圃的规划设计方面提出新的构思。