基于联盟的数字产业技术标准国际化路径研究——以昕诺飞为例

数字产业具有前沿性、复杂性和高度不确定性,技术标准国际化是数字产业保持全球竞争力的重要举措。采用纵向单案例研究法,以昕诺飞为研究对象,探索企业推进技术标准国际化的路径及机制。结果表明,昕诺飞实现技术标准国际化的主要路径是基于自主研发或收购专利组建标准联盟或专利联盟并制定发布联盟标准,进而将其转化为国际标准、目标国国家标准和团体标准;企业可基于标准开展相应认证检测,形成“联盟+标准+专利+认证检测”的闭环,实现“技术专利化—专利标准化—标准国际化—市场垄断化”的良性循环,以维持企业长期竞争优势;推进技术标准国际化的关键在于组建联盟,我国数字产业可通过“标准联盟+专利联盟”的双联盟策略,形成核心层稳固的开放式战略联盟,通过构建共生演化生态系统推进技术标准国际化。     

我国会计现行阶段中公允价值的运用

近年来,随着经济的发展,在我国会计准则逐渐与国际会计的趋同的背景下,我国会计事业得到了迅速的发展与更新.公允价值的引入,是我国会计事业发展中的一个里程碑事件,尤其是我国加入WTO以后,国际贸易的比重逐渐增加,公允价值的引入与应用更加成为了促进我国贸易发展的重要因素.本文就主要对现行阶段中公允价值的运用情况进行简单的分析.     

论会计准则弹性域内机会主义行为的防范

会计准则弹性既赋予会计确认、计量和报告以审慎判断的权力,又使财务报告决策过程存在机会主义行为风险.防范会计准则弹性区域内机会主义行为风险要从公司内部财务报告权利配置、审计鉴证责任、政府监管力度、准则弹性解释权行使、社会监督网络以及弹性信息披露等方面共同治理.     

公允价值在新会计准则中的运用探讨

本文从公允价值的内涵出发,分析新会计准则下公允价值运用存在的问题,并针对此问题,提出相应的解决对策。     

劳工标准的决定：中国的实证分析

在全球贸易摩擦中，社会倾销论的流行，对发展中国家在全球贸易利益中的分配必将产生不利的影响。而劳工标准的决定机制，是贸易摩擦中争论的核心问题之一。本文对中国的有关数据进行实证分析，认为发展中国家劳工标准的高低，是同其生产力发展水平相一致的。因此，发达国家不能要求发展中国家在现有的生产力水平的基础上提高劳工标准。     

Firm adoption of international standards: evidence from the Ethiopian floriculture sector

Global trade in agriculture and food products is increasingly governed by an array of standards. In order to continue exporting, developing countries have little choice but to comply with the new requirements. This study uses a census based panel data set from the nascent floriculture industry in Ethiopia to empirically examine the determinants of firms’ adoption of international private standards in fresh horticulture produce in large‐scale estate farms. The econometric analysis shows that larger size, older, and foreign owned firms are more likely to adopt the private standards. Moreover, this study analyzes the overall industry level efforts and public–private partnership to launch and implement a national scheme GAP and build a firm's capacity to comply with the standards.     

Auditing Standards in China—A Comparative Analysis with Relevant International Standards and Guidelines

The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession.     

Can Consumers Buy Responsibly? Analysis and Solutions for Market Failures

This paper analyses one of the business case arguments for social responsibility: that corporate social responsibility plans are rewarded by consumers. This paper explores the ability of consumers to buy responsibly, identifies the main obstacles for responsible consumption, and suggests conditions for it to work. The review of previous studies leads us to conclude that consuming responsibly is seen as a time consuming activity, economically disadvantageous, and stressful. The main thesis of this paper is that unless market failures are corrected, consumers will not be able to buy responsibly, and therefore, market incentives for CSR are seriously threatened.

执行新准则引起的金融企业财务状况连续变动分析——基于某银行2009-2011年两种审计报告

2006年新《企业会计准则体系》发布后,金融企业会计实务发生了重大变化.以某非上市城市商业银行2009-2011年的两种不同审计报告中的财务数据为样本,对执行新准则后金融企业财务持续变动进行比较分析,较为深入地揭示了首次执行新准则的会计年度和后续年度中主要财务指标变动情况.研究结果表明,影响金融企业财务状况的因素既有金融业的特殊会计规定,又包括一般会计规定变化.总体上看,新准则符合国际趋同的形势,具有一定的稳健性,但新准则需要持续地、进一步地与金融监管政策协调.