財務(wù)報告質(zhì)量評估的研究探討分析-資料下載頁
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【正文】 ness Enterprises1November 1978 2 Arthur Levitt. The Importance of High Quality Standards1Accounting Horizons , March 1998 3 GregoryJ. JonasandJeannotBlancher1Assessing quality of Financial Reporting1Accounting Horizons , September 2000 4 同 3 5 同 3 6 AICPA. Improving Business Reporting A Customer Focus1 1994 7 同 3 8 同 3 9 魏明海等 1論會計透明度 1會計研究 , 2001 。 9 10 Arthur Levitt1The Numbers Game1Speech at New York University , Center for Law and Business , September 28 , 1998 11 葛家澍 1國際會計準(zhǔn)則委員會核心準(zhǔn)則的未來 1會計研究 , 2001 。 8 18 English Abstracts of Main Papers Issues on Internationalization of Chinese Accounting standards Feng Shuping Internationalization of accounting standards is the trend of development of financial accounting. It is also the mon top2ic to the countries all over the world , not only to China. Meanwhile we should also realize that the nature of accounting standards internationalization is the process of scrambling for the benefits arising from internationalization among the coun2 the meaning of“high quality”?Or what characteristics of accounting information can be viewed as hierarchy qualities with usefulness for“user needs”and for“shareholder/ investor protection”? This article reviews a number of different ap2 proachesdealingwithqualityoffinancial reporting,including: FASBConceptualFramework (SFACNo. 2)。SECπs Model in evaluating the quality of IAS 。 Report and Remendations of the Blue Ribbon Committee on Improving the Ef2fectiveness of Corporate Audit Committees (1999) 。 SAS No. 61 (as amended 1999) 。 Improving Business Reporting 172。a Customer Focus (AICPA , 1994) 。 and Jonas amp。Blancherπs proposed framework (Partners at Arthur Anderson LLP. ) . In addition , this article focuses on the proposed framework by Jonas amp。 Blancher and offers a proposal concerning high quality financial reporting , emphasizing on a specific quality transparency. And then , the author quotes the part of “Questions to assess quality of financial reporting”in Jonas amp。Blancherπs proposed framework as an appendix to this article. Modern Internal Control Systems : Concept and Design Yu Zengbiao et al . This paper from a standpoint of modern enterprise practice points out the deficiencies of internal control framework both in COSO Report and Basle Committeeπs documents emphasizing evaluation rather than design and implementation of internal control systems ( ICSs) . In addition , the concept of ICSs is supplemented and extended. In particular , activity and its related concepts such as activity based management , supply chain , value chain , ERP , CIMS , office automa2tion , process redesign , etc. are introduced into ICSs. It is argued that ICSs is an optimal , convenient and rational activi2ty standards or procedures. This paper also provides methodologies for macro and micro design of ICSs. In the macro design , three methods static three demmition structure , dynamic process cycle structure and routine/ irroutine balanced structure are used while department , project and process based methods are used in the micro design.27 / 27
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