关于会计假设的解构与重构

会计假设是会计理论的基础,决定会计的工作范围。本文旨在分析会计假设所受冲击的基础上提出了其应对环境改变所采取的策略。     

Link between innovation and productivity in Canadian manufacturing industries

Empirical studies commonly use research and development (R&D) to measure innovation and often find, especially in Canada, no strong link between productivity and innovation. In this article, we model innovation as an unobservable latent variable that underlies four indicators: R&D, patents, technology adoption, and skills. We find that these indicators are reasonably good measures of innovation for aggregate manufacturing. However, except for skills, the reliability of the indicators for innovation differs among individual industries. Our innovation indexes, based on the latent variable model, show that most manufacturing industries became more innovative over the 1980–1997 period. The pace of innovation in the electrical and electronic products industry accelerated during the 1990s. In addition, we show that the new measure of innovation has a positive and statistically significant impact on productivity. It takes from 1 to 3 years, depending on the industry, for innovation to generate an impact on productivity.     

转轨时期国有企业资产经营的障碍分析

世纪之交，国有企业资产经营问题成为理论界和企业界研究与探讨的热点。本文通过实证分析方法，从主观认识、宏观体制与政策、企业微观层次、法律与市场等社会环境四个方面，深刻分析了国有企业开展资产经营所遇到的障碍。     

关于证券市场在中国经济中作用的再认识

本文分析了我国目前经济发展中遇到根本性问题——经济发展中的不均衡问题,而这一问题又源于我国经济中生产要素流动受阻,削弱了经济的自我调节功能.另外向知识经济迈进已成为世界各国发展的方向,中国也不例外.在以上背景下,本文对证券市场在现阶段应具有的作用进行了分析,提出证券市场目前应发挥其调配资源、推动知识经济发展的作用.     

Patriotic Stock Repurchases: The Two Weeks Following the 9–11 Attack

The September 11, 2001 terrorist attacks created a unique situation where patriotism became a significant motive for companies to make stock buyback announcements. Officials from the stock markets and the SEC encouraged stock repurchase announcements to help stabilize the markets. However, some analysts questioned the wisdom of repurchase announcements at this time of economic uncertainty, given that buybacks reduce the firm's cash and equity. This study finds that announcements made during the two weeks following the attacks had a positive effect on a firm's stock price. It was also found that the earlier the announcement following the attacks, generally the more positive the market response. This suggests the possibility of a patriotism effect where the firms most eager to show their patriotism were rewarded by patriotic investors.     

法人股价值评估研究

法人股价值评估是资产评估在新的经济形势下的新领域.本文分析了法人股价值评估的政策风险和市场风险及在评估实务操作中存在的技术障碍,提出了根据风险控制的原则在价值类型、评估方法、报告披露等方面应关注的事项.作者收集了2003年上市公司法人股拍卖的245个案例,分析了交易价格与每股净资产、二级市场流通股股价的关系,做出了法人股交易溢价率与上市公司各项财务指标间的图形分析.     

再论税基评估的有关问题

税基评估的有关问题已引起政府征税部门、有关的纳税人和资产评估界的极大关注.目前,我国财政、税务、资产评估等管理部门和其行业都已经开始了税基评估有关问题的调研工作.本文针对税基评估的需求产生、行为主体、和税基评估中收益法的应用等问题,再次发表了一些新的见解.     

我国审计市场供求关系现状分析

审计的供求关系、价格变动、竞争形态是审计市场机制的三个基本要素。其中:审计供求关系在审计市场机制中居于主体要素的地位,它不仅是市场机制运行的起点,而且也是市场机制运行的终点。因而,审计市场供求关系的正常与否,直接影响着审计的价格机制和竞争机制,影响审计市场的正常发育。本文拟对我国审计市场供求关系的现状作一分析,找出问题所在,促其改进和完善。     

试论再保险在寿险公司资本结构优化中的应用

首先对再保险进行了介绍，然后分析了影响寿险公司资本结构和规模的内、外部因素，在此基础上从不同的角度提出了再保险在优化寿险公司资本结构中的应用。     

实现有效益的经济增长

增长与效益的变化是很多情况下是不同步的,甚至是相反的.根据发展经济学理论,如果经济增长是建立在过度消耗资源、降低消费及损害生活环境的基础上,则这种经济增长就是有"增长"而无"发展",不能实现以人为本和经济社会的全面、协调和可持续发展.