1、 comprised $151 million of city 2002 budget) Potential loss: $2 million-6 million per year; more if aid to cities reduced TIF revenue crunch 2001 property tax reform decreased TIF revenue significantly Deferred debt service payments started in 2001 Net loss about $40 million/ year TIF revenue crunch
2、 2001 property tax reform decreased TIF revenue significantly Deferred debt service payments started in 2001 Net loss about $40 million/ year Federal funding cuts Presidents proposed budget would Reduce CDBG and HOME grant funding Eliminate Empowerment Zone funding Potential loss $4 million- 10 mill
3、ion per year City budget crunch 60% increase over historic tax growth required to meet current city plans and commitments As the citys financial situation is currently uncertain, the city may have to do more with less money to address the situation CH-ZXF429-012klMM 8 CITY LEADERSHIPS ROLE IN DEVELO
4、PMENT Source: Interviews; team analysis Leadership responsibilities Current issues Setting strategy ? Setting strategy is the primary development responsibility of the Mayor and City Council ? Current citywide strategy lacks critical elements for success ? Current citywide strategy not broadly under
5、stood ? Strategic decisions effectively made throughout the city without central coordination Making project decisions ? If overall strategy is crafted well with clear objectives, project decisions will fall naturally from the strategy ? In current role as MCDA Board of Commissioners, City Council m
6、akes individual project decisions ? Ultimate responsibility for development projects falls on Mayor and City Council ? Current decision-making processes not clearly tied to citywide priorities ? Project prioritization is not apparent there is no formal trade-off mechanism for most decisions ? Decisi
7、ons perceived as political due in part to dual role of commissioners Executing vision and projects ? Under current city structure, Mayor and City Council are jointly responsible for overseeing and managing execution of development vision and projects ? No central person or management system to coord
8、inate city efforts and make cross-departmental trade-offs ? Evaluation of development entities not tied to clear goals/measures ? Department heads perceived as autonomous actors Mayor and Council spend very little time on strategy Mayor and Council spend very little time on strategy Time spent on pr
9、oject decisions not used effectively Time spent on project decisions not used effectively Execution is less efficient and effective due to city structure/ governance Execution is less efficient and effective due to city structure/ governance 2. City leadership has not been strong and consistent in s
10、etting strategy, making project decisions, and managing the execution of its vision CH-ZXF429-012klMM 9 EVALUATION OF CURRENT CITYWIDE DEVELOPMENT APPROACH Source: Interviews; team analysi支出：支出效益涉及多个会计期间。 要求：收益性支出计入当期损益； 资本性支出形成资产价值。 案例 美国第二大长途电话公司世界通讯公司（ Worldcom，下称世通公司）内部审计员库珀女 士对公司账目检查发现： 从2001年以
11、来的五个季度中，公司的首席财务官 斯科特.沙利文，将向地方电话公司支付的用于接 入其市话网的大部分费用总计38亿美元计入资本 性开支，分年度逐年摊销。 请问：1、斯科特.沙利文的这种做法是否正确？ 为什么？ 2、将对企业利润有何影响？ 结 果 在世通公司公布的财务报表中，这段期间一直是 盈利的。 而按会计准则，这笔费用必须一次计入成本（费 用化）这将使得世通公司20012002年第一季 度均为亏损。 由此引发了一系列事件的爆发，公司股票和债券 暴跌，股票从83美分15美分，公司债券价格也 从每一美元面值80美分降到13-18美分。 会计一般原则 会计信息质 量方面的原则 (6条) 会计要素的确
12、认、 计量方面的原则 (4条) 修订性 惯例 (3条) 1谨慎性原则 2 重要性原则 3 实质重于形式 1 谨慎性原则在存在不确定因素的情况下，应该保 持必要的谨慎。 (三)修订性惯例之一 尽可能不高估尽可能不低估 收益 用 使会计信息建立在尽可能稳健的基础上。 2 重要性原则 (三)修订性惯例之二 方法报表反映 重要的 不重要的 v是否与会计信息使用人的决策相关。 v 不能仅仅看“金额”。 如何判断重要与否？ 应选择较为详细 的方法处理 可采用简单的方 法加以处理 单独反映 合并反映 3 实质重于形式 (三)修订性惯例之二 要求： v企业应当按交易或事项的经济实质进行会计核算 ， 而不应当仅仅按法律形式作为会计核算的依据。 v该原则体现了对经济实质的尊重，能够保证会计 核算信息与客观经济事实相符。 本章思考题： 1、资产、负债、所有者权益的内涵是什么？ 2、收入、费用、利润的内涵是什么？ 3、资产=负债+所有者权益的含义是什么？ 4、为什么要会计假设？有哪些会计假设？ 5、收入费用的确认原则是什么？ 6、利润的确认原则是什么？ 7、资产按什么标准计价？为什么？ 8、如何划分收益性支出与资本性支出的原则？ 9、稳健性原则、重要性原则、实质重于形式原则的含义是什么 ？ 10、为什么说他们是修订性原则？
