试论我国外汇管理体制改革的重点与政策取向

文章把国际收支作为研究分析外汇管理的切入点,分析我国当前外汇管理形势,结合我国国际收支状况,剖析国际收支形势对当前外汇管理工作的新挑战,从而指出我国外汇管理体制的改革重点与政策取向。     

Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective

Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses the use made of accounting techniques as a contributory element to quality control in the case of the Royal Tobacco Factory of Seville, belonging to the Spanish Tobacco Monopoly, during the second half of the eighteenth century.     

Accounting and the management of outsourcing: An empirical study in the hotel industry

Interview and survey data have been collected to study the nature and antecedents of accounting systems involved in hotel outsourcing decision-making and control. It has been found that there is considerable cross-hotel variation in the degree of accounting system involvement in outsourcing management. Performance and whether outsourcing decisions are made in the context of a long-term strategic agenda, appear to be variables affecting both the nature of accounting involvement and the degree of accounting sophistication in hotel outsourcing management. Hotel quality was also a significant factor affecting the degree of accounting sophistication in hotel outsourcing. It appears that accounting appraisal of outsourcing proposals rarely include long-term oriented sophisticated techniques such as the discounting of future cash flows. It is conjectured that this may be because outsourcing decisions are not conducted in the context of the formal capital budgeting process.