企业计算机财务监控系统的构建与实现

计算机财务监控系统从本质上讲也是财务监控系统,所以它具有与人工财务监控系统基本一致的监控机制,与人工财务监控系统相比,计算机监控系统具有监控范围广、程度深、实时动态和结果客观的特征。本文重点探讨了计算机监控系统的内容和所需软件的实现方式。     

突破时空界限的财务适时监控

文章通过揭示企业在信息化环境下财务监控存在的主要问题,构建了控制点适时监控和中心适时监控相结合的创新模式,这一新模式能促使财务监控理念的转换--突破时间和空间的界限,从定期控制转为适时控制,将业务管理与财务监控集成.     

企业信息化对财务监控的影响

企业信息化的发展使财务监控的目标和对象发生了变化，对财务监控和人员产生了诸多影响，有必要构建信息化环境下的适时财务监控机制和建立基于价值流的财务监控系统。     

信息化条件下企业适时财务监控机制构建研究

信息化飞速发展的今天，在信息化的环境下，我国企业现行的财务监控系统已远远不能适应当今社会的信息化的需求。如果企业想在如今激烈的竞争中脱颖而出，完善财务监控机制是每个企业首要的任务，财务监控是企业管理的重要组成部分。     

小议我国企业集团财务监控中存在的问题

企业集团财务监控是指在产权基础上产生,对本集团的财务信息、财务风险、财务决策等内容进行的监督和控制,其根本目标是建立一种内源性财务信息质量保证体系从而保障企业集团资产的安全和企业的健康发展。     

刍议企业集团的财务监控

所谓财务监控是指在产权基础上产生，为确保集团整体目标的实现而实施的统一财务政策与监管活动。通俗地讲，集团财务监控对子公司而言就是“允许各自为战，不许各自为政”，避免“集而不团”现象的发生。集团财务监控的实质是协调集团成员各方利益，使财务监控对象在财务监控机制的约束下向财务监控者所设定的目标运动，确保集团经营与财务目标的完成。     

企业财务监控问题解析

财务监控由内部环境、信息沟通、风险评估、监控运作和监督反馈等5个因素构成。本文在分析财务监控机制受到冲击和挑战的原因的基础上，根据企业管理的实际情况，从企业财务监控内部环境、企业信息化平台、全面风险管理、全面财务监控和财务监控评价等方面提出全新解决对策。     

基于平衡计分卡的财务监控研究

健全的财务监控既可以防范非合意的财务行为,又可以确保企业遵循战略规划,保证企业经营的效率和效果。在对平衡计分卡与财务监控整合的可行性进行全面分析的基础上,提出将平衡计分卡引入财务监控体系,构建基于平衡计分卡的财务监控体系,既可以提高监控效果,又可以提高平衡计分卡的实用性和实施效果。     

公司治理视角下的财务监控权配置博弈分析

财务监控权配置是财务监控主体实施财务监控活动的基本前提,是公司治理结构中利益相关各方关注的一种稀缺资源。董事会与监事会、董事会与高层经理之间的监控权配置,是提高财务监控效率、提升公司经营效率的现实选择。     

对国有商业银行财务监控权配置的思考

财务监控是公司治理质量的重要变量。内部财务监控主体基于委托代理关系、授权关系和责权利关系等按层级配置财务监控权，外部财务监控主体以强制性监控市场与竞争性财务监控市场为核心配置财务监控权。为了避免重复监控，实现监控资源优化，本文主张在强化内部财务监控基础上，整合外部财务监控资源，建立以国家审计为龙头、社会审计与银监会为核心、债权人财务监控为辅助的外部监控体系。     

电子监管及电子标签在出口水产品安全生产加工中的应用

通过应用现代管理理念和信息化技术,实施视频监控、数据监控、项目检验、风险分析、关键控制等措施,对水产品生产过程的安全状况进行实时监控,对产品质量管理过程的数据进行采集,对最终产品施加电子标签,为水产品安全的科学监管提供高效的管理技术和手段,提高质量安全水平,确保水产品的质量安全。     

电子监管及电子标签在出口水产品安全生产加工中的应用

通过应用现代管理理念和信息化技术,实施视频监控、数据监控、项目检验、风险分析、关键控制等措施,对水产品生产过程的安全状况进行实时监控,对产品质量管理过程的数据进行采集,对最终产品施加电子标签,为水产品安全的科学监管提供高效的管理技术和手段,提高质量安全水平,确保水产品的质量安全。     

An empirical assessment of IT project selection and evaluation methods in state government

This study uses a survey of U.S. state government information technology (IT) project management practitioners to investigate the utilization of IT project selection and evaluation methodologies—financial and qualitative—and to assess the empirical relationship between the chosen methods and several measures of perceived project success. The analysis presents evidence that financial project selection and evaluation methodologies appear to be important in obtaining better control over project costs.     

Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings

Listing on a foreign stock exchange and the aim to attract international investors usually forces European quoted companies to adapt information supplied in financial statements to different information needs of international investors. Because of the dominance of the American stock market, this adaptation raises especially the question whether Anglo-American-oriented accounting standards (for instance IAS — International Accounting Standards) convey a higher information content for investors than continental-Europe-oriented accounting standards (for instance EC-Directives). The study examines the information content of earnings announcements, i.e. abnormal returns resulting from un-expected earnings, for a sample of Swiss quoted companies which have changed the accounting standard used for presenting Swiss GAAP consolidated financial statements to either EC-Directives or IAS and can therefore contribute to this discussion. The results of the study suggest that IAS-based earnings announce-ments convey a statistically significant higher information content than earnings announcements based on the Swiss GAAP if a variance-approach is used. For investors in the Swiss capital market, the switch from Swiss GAAP to IAS has therefore increased the information content of financial statements. But comparing IAS-based and EC-Directives-based earnings announcements, the results suggest that for investors IAS-based earnings do not possess a statistically significant higher information content than EC-Directives-based earnings. This result has been achieved despite the fact that for Swiss financial analysts financial statements based on IAS convey a significant higher information content than financial statements based on EC-Directives. Avoiding problems in specifying a model for unexpected earnings by standardizing the mean of the abnormal returns of each event window to a positive value does not lead to a different conclusion if the variance approach is used.     

石油化工项目监理工作与QHSE管理体系的建立

石油化工企业推行的质量、健康、安全、环境管理及各种体系认证活动带来了效果，但也造成管理的重复及财力的负担。探求建立一种质量、健康、安全、环境一体化的管理模式，已成为石油化工企业发展的必然。     

浅析会计信息系统实施与评价

计算机技术的蓬勃发展,使得企业办公更加智能化、效率化。由于传统手工记账具有容量小的弊端,无法处理大、中型企业庞大的金融数据。企业运用计算机处理繁杂财务工作的突出效果,间接吸引了大批科技企业加快对企业财务应用系统的研发速度。针对会计信息系统应用中的问题,急需对系统进行改造升级,保护财务数据安全;聚焦会计信息管理,提高专业人员素质;严于监管,战略转变,突破技术壁垒。     

Inertia in the attributional content of annual accounting narratives

Narrative disclosures in annual reports reflect explanatory activities in which specific attribution patterns can be identified. Research on corporate attributional behaviour within the context of financial accounting narratives has documented this behaviour and evidenced significant preferences for certain kinds of explanations in particular circumstances. This kind of research typically relies on cross-sectional data. There exist few statistically validated conclusions regarding the character and consequences of such verbal behaviour over time. This paper reports on a study investigating the change in narrative explanation practices over time. In this longitudinal research special attention is given to the relative strength of consistency and inertial forces on the attributional behaviour in annual reports. It is argued that there are a variety of forces that make that the explanatory patterns in annual reports are likely to be very similar year after year. Reporting practices can be to a great extent unadaptive, in the sense that they become programmed through the development of habit, precedents, traditions and formalized procedures. This is not to say that reporting practices do not change, but that changes even in the way corporate outcomes and actions are explained, are expected to be modest. The purpose of the research was to determine the extent to which the attributional content and framing in annual narrative reports changed over a period of eight years, and whether these changes were related to certain organizational characteristics of the reporting companies conceptualized as potential sources of inertial forces. Overall the results confirm a significant degree of consistency in the attributional content of accounting narratives over time. Evidence of an inertial effect of company listing status and performance history was convincingly present as to the assertiveness aspects of attributional behaviour and as to the differential use of accounting language in the explanation of financial accounting outcomes.     

Inflation Target Credibility: Do the Financial Markets Find the Targets Believable?

We investigate the credibility of inflation targeting (IT) central banks (CBs) by estimating perceived inflation targets of the financial markets. We calculate financial markets’ beliefs about the inflation targets of 24 IT countries. Then, we analyse whether the financial markets’ beliefs about inflation targets match the announced targets. We conclude that the perceived upper bound of the inflation target is significantly higher than the announced one in many countries. Additionally, the perceived target band is narrower and asymmetric around the mid‐point of the target for most CBs. We examine the implications of these findings and find that IT CBs are more likely to miss their targets when the perceptions of the financial markets are higher than the announced IT targets. These results indicate that IT CBs should pay attention to the perceptions of the announced targets when implementing policy actions.     

Perceptions of the mutual obligations between employees and employers: a comparative study of new generation IT professionals in China and the United States

This study examines the psychological contract from the perspective of new IT recruits that are located in the US and China. Psychological contract emphasizes the mutual exchange between employees and employers. Three hundred and ninety-five questionnaire responses from the graduating classes in the information technology discipline in the US and China (Shanghai and Beijing) were analysed. The results of this exploratory study reveal that new IT recruits from China and the US hold many similar beliefs on employer–employee obligations, such as employers' obligations to provide high pay, job autonomy, long-term job security, financial reward for obtaining IT certificates, exciting projects and opportunities to work on leading-edge technology, and employees' obligations to work extra hours when needed, to be loyal and to volunteer to do non-required tasks. Cross-cultural differences do exist however. US IT recruits as a whole place greater emphasis than their Chinese counterparts on rapid career advancement, having a motivating boss and completion of assignments on time, but less emphasis than their Chinese counterparts on receiving project milestone bonuses. Findings also suggest that, although employees can be from the same overarching culture such as the Chinese culture that emphasizes collectivism, there exist strong subculture differences even within the same country. New IT recruits in Shanghai tend to have beliefs that are at times closer to the US IT professionals than to their fellow IT new recruits in Beijing. The differences across cultures and subcultures are more extensive among female than male IT new recruits.     

Walking the line: Mindfulness with IT in hospital medication routines

This paper addresses the dilemma that organizations face when they introduce information technology (IT) to standardize and guide operations and improve performance, while also supporting staff mindfulness in using IT and questioning it, to safeguard against errors. People are warned to be mindful in using the information provided by IT, yet IT may contribute to their mindlessness. Organizational operations involve routine work, where work is distributed across roles, in space and time. To fully understand mindfulness or mindlessness with IT at work it is necessary to consider the routines in which they are embedded. We sought to investigate what factors might influence mindfulness or mindlessness with IT in the context of organizational routines. We carried out an in-depth study of clinicians using technology during medications routines in a UK hospital. The IT in this context aimed to guide and standardize clinical work to improve medication safety. The study uncovered several factors influencing mindfulness and mindlessness with IT: not only the IT design but also task design, individual experience and history of IT use, distribution of work, and the situation at hand. These are interacting influences on mindfulness and mindlessness with IT, each embodying a tension, as each may influence both mindfulness and mindlessness. The distribution of work and the dynamics of the routine over time mean that individuals in the routine may (mindlessly) entrust mindfulness in using IT to others, or to other moments in time. The study highlights the complexity of achieving mindfulness with IT in organizations, and a nuanced relation between mindfulness and IT in a routine work context.