Advanced Financial Accounting

Author: Zhang Wenxian
Publisher:
Publish Date: 2004-01-01
Features: This book begins by and from the perspective of accounting ethics, closely with the "Enron" events in the United States, proposing the need to strengthen accounting ethics education. It the responsibility of accounting. We believe that in a market economy with sound accounting ethics, the cost of maintaining accounting order and the cost of accounting reform will be far lower than in a society with weak accounting ethics. An accountant lacking integrity and fabricating false accounts not only harms stakeholders but also inevitably leads to imitation effects, endangering the entire socio-economic and social stability. The more "senior" or "high-level" an accountant is, the wider the impact of this harm and the worse the consequences. Advanced Accounting studies advanced accounting as its research subject. As part of university education, it is necessary for the scope of Advanced Accounting to be closely linked with basic accounting. Therefore, including shareholder equity accounting, government and non-profit organization accounting, income tax accounting, partnership accounting, futures trading accounting, liquidation and reorganization accounting, consolidated financial statements, foreign currency transactions and statement translation, inflation accounting, and lease accounting in the scope of Advanced Accounting is logical.
Zhang Wenxian was born in November 1938 in Shanghai. He graduated from the Shanghai Academy of Social Sciences in 1961. He is currently the Director, Professor, and Doctoral Supervisor of the Accounting Department at the School of Management, Fudan University, the Director of Fudan Audit Firm, and a Certified Public Accountant of China. He also serves as a member of the Council of the Chinese Accounting Association, a member of the Council of the Chinese Labor Society, a member and Deputy Secretary-General of the Chinese Market Society, a Standing Committee Member of the China University Market Research Association, a member and Academic Director of the China Human Resource Development Research Association, a Deputy Chairman of the Quality Assessment Committee of the China Talent Society, a Deputy Chairman of the China Talent Education Research Association, and an Editorial Committee Member of the Journal of International Sociology and Economics.
Mr. Zhang Wenxian has broad academic interests, covering fields such as accounting, marketing, management, economics, and demography. His main works include:
① Modern Economic Management (Chongqing Publishing House, 1982);
② An Outline of Social Survey (Chongqing Publishing House, 1984);
③ Self-Guidance for National Economic Management Studies (Sichuan Academy of Social Sciences Press, 1984);
④ Modern Enterprise Labor and Personnel Management (edited by him, Sichuan Science and Technology Press, 1986);
⑤ Population Economics (Shanghai People's Publishing House, 1987);
⑥ Marketing Teaching Material (edited by him, Jiangsu Science and Technology Press, 1987);
⑦ Essential Readings for Township Enterprise Managers (10 volumes) (co-edited by him, Jiangsu Science and Technology Press, 1987);
⑧ Essential Readings for Labor Economists (co-edited by him, Sichuan Science and Technology Press, 1989);
⑨ Dictionary of Labor Science (co-edited by him, Sichuan Science and Technology Press, 1991);
⑩ New Marketing Teaching Material (edited by him, Tongji University Press, 1991);
⑾ Reform and Efficiency (edited by him, Fudan University Press, 1991);
⑿ Marketing Management (co-edited by him, China Central Radio and Television University Press, 1993);
⒀ Dictionary of Population Science (edited by him, Chengdu University of Science and Technology Press, 1994);
⒁ New Accounting Teaching Material Series (9 volumes) (Deputy Director of the Editorial Committee, Suzhou University Press, 1994);
⒂ Management Ethics (edited by him, Fudan University Press, 1995);
⒃ Human Resource Development and Management (edited by him, Shanghai People's Publishing House, 1996);
⒄ Principles of Accounting (edited by him, Fudan University Press, 1996);
⒅ Modern Practical Marketing (edited by him, Fudan University Press, 1996).
He has also published more than 150 papers and translations in academic journals both domestically and internationally. Domestic journals include Economic Research, Management World, Accounting Research, China and Foreign Management, Science and Technology Herald, Economist, Social Science Frontiers, Population Research, Social Science Research, and Economic Management at Home and Abroad. He has published five papers in Journal of International Sociology and Economics and co-edited the China issue of Journal of International Sociology and Economics with Professor O'Brien of the University of California, Los Angeles, which was published in the UK by MCB University Press in 1991. Renowned Chinese economists, sociologists, ethicists, political scientists, and ecologists also contributed papers to this issue.
In international academic exchanges, Mr. Zhang Wenxian served as a senior visiting scholar in Canada and the United States twice in the 1980s and 1990s. The first time was from May 1987 to April 1988, when he visited the School of Management at McGill University in Canada to specialize in efficiency research. He discussed efficiency issues with the renowned management scholar and founder of the managerial roles theory, Professor Mintzberg. He published a series of articles on efficiency research in the Overseas Edition of People's Daily. After returning to China, he published papers such as "Positive Correlation Between Fairness and Efficiency," "Efficiency Revolution Theory," "Variation and Regression of Public Ownership," and "Unity of Public Ownership and High Efficiency" in journals like Economist, Social Science Frontiers, and Journal of Suzhou University, and edited Reform and Efficiency. His book Lenin's Dream of High Efficiency, written based on field research visits to Huaxicun in Jiangsu, was presented at the 67th International Western Economics Conference in San Francisco in July 1992, once again sparking and making many foreign friends see the achievements of China's socialist construction. The second time was in February 1995, when he went to the International Accounting Education Research Center at the University of Illinois in the United States as a half-year visiting scholar, studying under the renowned accounting scholar Professor Zimmerman. In November 1996, he was invited to participate in the International Academic Symposium on Economic Development and Social Change at Hitaichi University in Japan, where he presented the paper "Theoretical System of Human Resource Development."
Over the past few years, he has received eight awards from the state, provinces, and cities, undertaken two research projects under the Jiangsu Provincial Philosophy and Social Sciences "Seventh Five-Year" and "Eighth Five-Year" Plans, and one key research project under the Shanghai Municipal Philosophy and Social Sciences "Ninth Five-Year" Plan. He is a recipient of the special allowance from the State Council and has been included in the World Who's Who (11th Edition).
Gao Jianbing, male, born in 1963, non-Party member, senior accountant (associate professor level), Ph.D. from the School of Management, Fudan University, currently serves as the Deputy Director of the Finance Department at Shanghai Pharmaceutical (Group) Co., Ltd. He has previously held positions such as Assistant Financial Director (foreign) at Shanghai Bell Alcatel, Director of Financial Consulting, Budget Supervisor for Shanghai Shentong Group's Urban Rail Transit Investment Project, and Senior Assistant to the Board of Directors at Jiatong Group. His main academic achievements include more than ten papers and monographs such as Research on Logistics Cost Control, Theoretical Research on Accounting Control Contracts, How to Make Good Accounting Professional Judgments, and Internal Control Countermeasures under Real-Time Financial Reporting.