Advanced Financial Accounting (Theory · Practice · Cases · Exercises) [Capital University of Economics and Business Press]

Author: Zhang Wenxian et al.
Publisher:
Publishing Date: 2003-03-19
Features: This book begins by and from the perspective of accounting ethics, closely with the "Enron" in the United States, proposing the need to strengthen accounting ethics education and the concept of accounting responsibility throughout the book. 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 broader the impact of their harm. Advanced accounting studies focus on advanced accounting. As part of university education, it is necessary for 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 within 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 of the Accounting Department, Professor, and Doctoral Supervisor at the School of Management, Fudan University, the Director of Fudan Audit Firm, and a Certified Public Accountant in China. He also serves as a Council Member of the Chinese Accounting Association, a Council Member of the Chinese Labor Society, a Council Member and Deputy Secretary-General of the Chinese Market Association, a Standing Council Member of the China University Market Research Association, a Council Member and Academic Director of the China Human Resource Development Research Association, a Deputy Chairman of the Qualitative Evaluation Professional 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. Professor Zhang has broad academic interests spanning accounting, marketing, management, economics, demography, and other fields. His major works include: ① Modern Economic Management (Chongqing Publishing House, 1982); ② An Outline of Social Survey (Chongqing Publishing House, 1984); ③ Self-Assistance Guide for National Economic Management (Sichuan Academy of Social Sciences Press, 1984); ④ Modern Enterprise Labor and Personnel Management (Editor-in-Chief, Sichuan Science and Technology Press, 1986); ⑤ Demography (Shanghai People's Publishing House, 1987); ⑥ Marketing Textbook (Editor-in-Chief, Jiangsu Science and Technology Press, 1987); ⑦ Essential Readings for Township Enterprise Directors (10 volumes) (Deputy Editor-in-Chief, Jiangsu Science and Technology Press, 1987); ⑧ Essential Readings for Labor Economists (Deputy Editor-in-Chief, Sichuan Science and Technology Press, 1989); ⑨ Dictionary of Labor Science (Deputy Editor-in-Chief, Sichuan Science and Technology Press, 1991); ⑩ New Marketing Textbook (Editor-in-Chief, Tongji University Press, 1991); ⑾ Reform and Efficiency (Editor-in-Chief, Fudan University Press, 1991); ⑿ Marketing Management (Deputy Editor-in-Chief, China Central Radio and Television University Press, 1993); ⒀ Dictionary of Demography (Editor-in-Chief, Chengdu University of Science and Technology Press, 1994); ⒁ Accounting Series New Textbooks (9 volumes, Deputy Director of the Editorial Committee, Suzhou University Press, 1994); ⒂ Management Ethics (Editor-in-Chief, Fudan University Press, 1995); ⒃ Human Resource Development and Management (Editor-in-Chief, Shanghai People's Publishing House, 1996); ⒄ Principles of Accounting (Editor-in-Chief, Fudan University Press, 1996); ⒅ Modern Practical Marketing (Editor-in-Chief, Fudan University Press, 1996). He has also published over 150 papers and translations in domestic and international academic journals. Domestic journals include Economic Research, Management World, Accounting Research, China and Foreign Management, Science and Technology Herald, Economist, Social Science Frontiers, Demographic Research, Social Science Research, and Economic Management at Home and Abroad. He has published 5 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 terms of international academic exchanges, Professor Zhang has 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. Upon returning to China, he published papers such as "The Positive Correlation Between Fairness and Efficiency," "The Theory of Efficiency Revolution," "The Variation and Regression of Public Ownership," and "The 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, based on field research and visits to Huaxicun in Jiangsu, was presented at the 67th International Western Economics Congress in San Francisco in July 1992, once again sparking widespread interest and allowing many foreign friends to 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 Hitauchi University in Japan, where he presented the paper "The Theoretical System of Human Resource Development." Over the past few years, he has received 8 national, provincial, and municipal awards, undertaken 2 Jiangsu Provincial Philosophy and Social Sciences "Seventh Five-Year Plan" and "Eighth Five-Year Plan" research projects, and 1 Shanghai Municipal Philosophy and Social Sciences "Ninth Five-Year Plan" key research project. He is a recipient of the special government 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 serving 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 Xuri 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."