市场调查中敏感性问题处理方法综述

目前对敏感性问题处理方法的讨论多局限于随机化回答技术,文章基于实用有效的原则,从问卷设计、调查方法选取及调查实施三个方面对敏感性问题的处理方法进行了系统论述。     

基于卡尔曼滤波的改进案均赔款法

传统的确定性方法对历史数据要求较高,引入卡尔曼滤波法对准备金估计方法进行随机化处理,估计状态空间的转换参数,对历史错误数据进行一定程度的自动修正,消除历史错误数据对未决赔款准备金估计的影响,提高准备金估计的准确性和稳健性。     

保费收入随机化条件下的保险公司破产概率模型研究

保费收入是保险公司破产概率的重要影响因素。传统的保险公司破产概率模型常将保费收入过程看作连续的确定性过程,然而在现实中,保费收入过程却是一个离散的随机过程。本文用复合泊松过程描述保费收入,从而将确定性保费收入条件下的破产概率模型拓展到随机化保费收入条件下的破产概率模型,在此基础上模拟计算了保险公司破产概率,并比较分析了不同的保险资金投资模式对破产概率的影响。     

尽职调查实例分析

尽职调查（due diligence）就是对商业机会的（潜在购买方）研究、调查和评价。传统的尽职调查集中在法律和财务方面，是决定交易或方案是否值得进行的关键。尽职调查业务对于会计师事务所来说，不同于其他的传统审计鉴证业务，而是属于一项咨询性业务。在海外成熟的资本市场，尽职调查已发展成为国际会计公司一项重要的业务领域（张玉虎，2009）。     

财务机器人替代传统会计人员的程度调查与分析

从网络报告和专题文章的综合分析来看,财务机器人替代传统会计业务工作是大势所趋。本文在设计和发放调查问卷的基础上,根据472份有效的调查问卷,从高校教师角度、会计实务人员角度和总体对象角度分析了财务机器人代替传统会计人员的范围、优势和劣势等问题。调查结果表明,本次调查对象是符合该项研究所需要的专业认知度和技术认知度的,传统会计业务中的凭证审核与入账、登记账簿、编制报表、税务申报、合并报表是可以被机器人所代替的,而非传统会计业务短期内被机器人代替的可能性不大。财务机器人的优势程度要比其劣势程度大,企业更愿意用财务机器人来代替部分会计人员。     

人民银行舆情调查制度建设构想

开展舆情监测是人民银行及时了解公众对当前经济金融热点、焦点问题的看法和建议的一项新的重要工作。本文围绕以互联网为平台的舆情调查形式,分析其优势和缺陷,并提出了新形势下人民银行应尽快完善舆情调查制度,建立传统调查和互联网调查相结合的舆情调查制度的构想。     

政府审计的挑战

一、传统挑战 IIA组织了一次关于公共部门审计独特挑战评估的调查。协会邀请了4100位北美地区政府审计人员参与调查。本次调查共获得917封回应,主要来源于审计管理层或具有5年以上审计经验的高级审计员。     

蒙特卡罗模拟方法在期权定价中的应用

蒙特卡罗模拟作为金融衍生证券定价的一种有效的数值方法之一,近年来得到了不断的应用和发展。本文简要介绍了蒙特卡罗模拟在金融衍生证券定价的应用,评价了蒙特卡罗模拟的三个改进方向：基本方差减少技术、拟蒙特卡罗模拟、随机化的拟蒙特卡罗模拟,提出了利用超均匀序列Halton序列的拟蒙特卡罗模拟技术,以欧式看涨期权定价为例,比较了三种蒙特卡罗模拟结果。     

浅析商业银行供应链融资业务的客户评价

供应链融资业务作为近几年各商业银行创新信贷产品,与传统流动资金贷款在许多方面有差异,本文着重就商业银行贷前调查环节论述供应链融资业务,在客户评价中较传统的应侧重分析的关键因素。     

从经济视角探讨内蒙古少数民族传统体育的发展

经济快速发展的当今社会,少数民族传统体育面临更大的机遇与挑战。通过运用文献资料法、调查法等研究方法,从经济视角对内蒙古少数民族传统体育的发展进行探讨,以期为内蒙古少数民族传统体育的可持续发展提供可行性思路。     

Stakeholders’ Information Needs,Cost System Design,and Cost System Effectiveness in Dutch Local Government

This study examines the relationships between stakeholders’ information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: (a) the complexity and (b) the inclusiveness of cost systems, and (c) their understandability for non‐financial internal users. These characteristics are shown to be only partly related to each other, and to differ in the extent to which they are related to the information needs of internal and external stakeholders, as well as to three cost system effectiveness characteristics.     

现代企业成本控制机制研究

传统意义上的成本控制方法体系构建于“收入-费用=利润”的数量关系之上,不惜一切代价绝对地削减成本以保持一定的利润水平是其最显著特征。现代企业成本控制突破了企业这种价值观,而是将利润观念与成本控制语境演进进行对称研究,并进而建立了现代企业成本控制机制整体框架。在具体操作上,成本核算、成本控制与成本分析三位一体的实现是企业生产方式再造、成本流程设计与最佳成本控制方式选择的整体性制度安排。最后提出企业制度效应决定了成本控制方法体系的选择,任何期望不改变企业组织现存状态的成本控制都有必要进一步改进。     

The relationship between cost system complexity,purposes of use,and cost system effectiveness

This paper uses survey data from 133 Dutch, medium-sized manufacturing firms to examine the associations between cost system complexity (in terms of the applied overhead absorption procedures), purposes of use, and cost system effectiveness. First, factor analysis identifies two underlying dimensions of cost system purposes of use, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes: cost system usage for product planning and cost management purposes. Next, the joint effect of cost system complexity and usage for product planning and cost management purposes on cost system effectiveness, as proxied by the intensity of use of and level of satisfaction with the cost system, is examined. The results robustly indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction. This implies that when cost system design (i.e., its level of complexity) and its purposes of use are better aligned, the cost system is more effective.     

Leveraging EHR investments through medical device connectivity

There are two primary factors for analyzing the cost of medical device integration: the total cost of ownership and gains in clinician efficiency. When calculating the long-term total cost of ownership, hospitals should consider the original acquisition cost, ongoing support costs, and also look at the incremental cost of adding a new device. In determining clinical efficiency, recent analyses show that medical device integration alleviates the initial negative impact of implementing an electronic health record and improves clinician efficiency by reducing clinicians' overall documentation activities.     

反避税调查目标的实现过程

税收总收入最大和反避税收益最大不一致,税收总成本收益最大和反避税调查成本收益最大也不一致。反避税调查应以税收总成本收益最大为目标,以总成本收益情况作为考核反避税调查部门工作的指标。     

The influence of funding source and legislative requirements on government cost accounting practices

This paper provides preliminary evidence on the determinants of cost accounting practices in government agencies. Drawing on institutional and contingency theories of management accounting choice, we examine two potential influences on the design and use of government cost systems: legal requirements to be self-funding and mandated requirements for cost accounting data. We test these hypotheses using survey data from the U.S. General Accounting Office. The empirical evidence indicates that organizations using cost system output to satisfy external requirements tend to implement more “elaborate” cost accounting systems than units without external requirements, but are no more likely to use cost system data for internal purposes. In contrast, government organizations that are required to “pay their own way” by fully recovering costs through revenues or fees not only implement more elaborate systems than units funded by appropriated budgets or reimbursement of expenses by other government units, but also tend to make more extensive use of cost system output for a wide variety of internal purposes ranging from pricing to management control.     

USING DISCOUNTED CASH FLOW ANALYSIS IN AN INTERNATIONAL SETTING: A SURVEY OF ISSUES IN MODELING THE COST OF CAPITAL

Based on the results of a recent survey of University of Chicago Graduate School of Business alumni, the authors of this article suggest that prevailing corporate practice in valuing overseas investments reflects a flawed understanding of finance theory. Although the survey finds that almost all respondents use the discounted cash flow (DCF) method in some fashion or another, there is significant variation both in the application of DCF and in the weighting that different groups assign to DCF in dealing with segmented markets. Of greater interest, the survey also shows that, as the complexity and uncertainty involved in valuation tasks increases, practitioners appear to place greater reliance on heuristics, or conventional rules of thumb. And in relying on heuristics as perceived risk increases, the authors warn, “people tend to become less consistent, less systematic, and less rigorous in the methods they use to measure and evaluate risk.” Also of interest to the authors, many practitioners doing international valuations appear to be unwitting adherents to a “multi-factor” asset pricing model. For, in addition to traditional market factor proxies, they tend to incorporate country-specific risks, such as political and sovereign risk, into the discount rate. The authors attribute this practice to the implicit (and generally mistaken) assumption that there is a significant relationship between systematic risk and the degree of foreign market segmentation. Following presentation of their survey results, the authors explore several important issues surrounding international cost of capital. Perhaps most important is the degree of market “segmentation” and how it affects the pricing model (whether a global or a local version of the CAPM, for example) used to calculate the cost of capital. The article provides a framework to help practitioners decide which pricing model is appropriate for valuing a given investment. Moreover, since the cost of capital affects EVA-type measures of operating performance that are often used in performance evaluation schemes, the framework also can be used to guide senior management in thinking about the proper hurdle rates for their overseas business units.     

The compliance cost of taxing foreign-source income: Its magnitude,determinants, and policy implications

This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations.     

The scope of application of management accounting methods in Polish enterprises

The transformation of Poland’s economic system in the 1990s as a result of transition from a centrally planned economy to a market-based system involves significant changes in the regulatory context and in accounting practice and education.This paper presents the scope of application of management accounting concepts and methods in 60 Polish enterprises covered by a questionnaire survey carried out by the author between November 1998 and December 1999 in enterprises located in central and southern Poland. The selected companies were interviewed by means of a postal survey, with inquiry forms delivered in person in some cases.The detailed analyses carried out in this paper and the conclusions presented are also based on information obtained from documentary evidence kept by the enterprises and from direct interviews conducted in the course of work in teams engaged in analysis and assessment of cost accounting practices and in management accounting system design in a number of large and medium Polish enterprises.The empirical research carried out is aimed at verification of a number of hypotheses including the following: • modification of cost accounting systems and implementation of management accounting tools in Polish enterprises is brought about by many different factors, the most important being growth of competition and ownership changes in business entities, • Polish enterprises mostly implement the methods and techniques of operational management accounting, • short-term budgeting for cost centres is the most widely used method of management accounting.     

Activity-Based Costing for Economic Value Added®

Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multi-activity firm in which the cost system allocates plant and equipment cost to products using a formula that includes the interest charge. The budget system we design enables decision makers to identify RI-improving opportunities for outsourcing and dropping unprofitable products. The budget system also has the open-architecture property that additional informal communication among activity managers can only serve to increase RI.