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。     

Social servicescape’s impact on customer perceptions of the hospitality brand – The role of branded social cues

This research examines how the social servicescape (i.e., employee-customer, employee-employee and customer-customer) impacts brand-related outcomes via branded social cues. Informed by theories related to cue consistency and conceptual fluency, results from three experimental studies conducted across sectors and scales of hospitality businesses (i.e., luxury hotel, high-end restaurant and limited-service hotel), indicate that branded social servicescape cues have direct, indirect and interactive effects on brand-related outcomes. In luxury contexts, when the brand’s personality is absent in employee-customer social cues, the negative effects were buffered if brand personality is reflected in employee-employee social cues. Conceptual fluency mediated the relationship between branded employee-customer social cues and brand-related outcomes, which was moderated by branded employee-employee social cues. Conceptual fluency also mediated the relationship between branded customer-customer social cues and brand-related outcomes. This research sheds light on how hospitality firms can leverage branded social cues to enhance customer evaluation of the hospitality brand.     

关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

Network structure,portfolio diversification and systemic risk

We investigate the effect of portfolio diversification on banking systemic risk, where the network effect is incorporated. We analyze three kinds of interbank networks, namely, random networks, small-world networks and scale-free networks. We show that the effect of portfolio diversification on banking systemic risk depends on interbank network structures and shock types. First, systemic risk increases first and then reduces with the increase of the level of portfolio diversification in the case of the individual shock. Second, in the case of the systemic shock, systemic risk reduces with the increases of the level of portfolio diversification. Third, banking systems with scale-free network structures are the most stable, and those with small-world network structures are the most vulnerable.     

电气工程及其电气自动化的控制系统应用

近年来,随着我国经济的迅速发展,电气工程技术标准不断提升,对于技术的优化提出了更高的要求。电气工程技术在各行各业都得到了有效的应用,该技术的重要性不言而喻。尤其是制造业,其对于电气工程技术的依赖程度较高。所以在电气工程以及电气自动化控制系统的优化中,如何提高运行效率以及让设备稳定运行是当前工程师们所必须考虑的问题。     

农产品电商与物流共生关系演化及协同度评价研究

农产品电商与物流协同将直接影响农产品的流通水平。运用共生理论,剖析了农产品电商与物流的共生关系机理与演化形式。利用微分方程分析了共生关系的演化过程,求解了共生关系的稳定条件。结果表明,协同共生均衡状态下产出水平得到提高,协同共生关系进入理想的稳定状态需要外部引导干预。对2013—2018年中国农产品电商与物流协同度变化的测量结果表明,当前中国农产品电商与物流协同尚处于初级阶段,共生关系表现为非互惠协同共生。     

江苏省农田保护经济补偿政策绩效评价与空间差异研究

［目的］分析评价江苏省现有农田保护经济补偿政策绩效与空间差异对建立完善长效的农业生态补偿机制和推动我国农业生态环境的可持续发展具有重要意义。［方法］以江苏省为研究区域，运用熵权-TOPSIS法，选取2010—2017年全省及苏北、苏中、苏南三个区域内11个指标，计算江苏省及三大区域农田保护经济补偿政策综合绩效值与经济、生态和社会效益单项绩效值，进行比较分析。［结果］（1）江苏省农田保护经济补偿政策在2010—2017年8年综合绩效值由0189波动增长到0841，效果初现且具有较强推广价值。（2）经济效益绩效值以年均257%的增长率由0增长到1，效果最为显著，社会效益次之，生态效益自2013年后为绩效值中最低值，与前两项最大差距在05左右，反映出环境改善、农田质量提高效应远低于农户创收、社会公平效应，政策拟合度不高。（3）江苏省农田保护经济补偿政策效果存在空间差异，综合来看政策效果表现为苏南>苏中>苏北，苏南凭借经济优势在2016年和2017年的综合绩效值上比苏中苏北高出01、在经济与社会绩效值以002的差距领先且生态绩效值没有下降拐点，具有长效可持续性。［结论］现阶段农田保护经济补偿政策效果依赖地方政府经济实力，尚未形成良性长效机制，需从制度体系、环境经济手段、差别化补偿措施、农业补贴结构和宣传等5方面着手，推进农田保护经济补偿政策更好地服务生态环境。     

健全我国企业环保信用评价法律制度的正当性面向

《环境保护法》等环境法律体系日渐趋同的多元共治理念，渗透并引发环境法律制度体系的结构性转型；国内环境信息公开制度保障公众环境知情权的核心功能不能容纳企业环保信用评价制度的制度功能；信用制度与信息制度错序产生的国内外法治及社会环境迥异等，决定了我国企业环保信用评价制度健全的正当性面向。     

天津市美丽乡村建设模式及效益评价体系构建

［目的］“美丽乡村”建设是全面推进现代化农业发展，加强生态文明建设的重要举措。归纳天津市“美丽乡村”建设模式，构建效益评价体系，并对乡村建设效益进行评价，以期为实现该市乡村建设奋斗目标提供理论参考。［方法］通过调研天津市乡村发展现状，在归纳总结该市乡村建设模式的基础上，采用层次分析法和综合加权法，从社会、经济和生态效益3个层面构建了美丽乡村建设效益评价体系，并对“美丽乡村”建设项目实施前和2016年的建设效益进行评价。［结果］（1）天津市乡村建设模式可分为4种类型，分别为休闲旅游、文化传承、高效农业和环境整治型，涌现出了一批各具特色的典型村落，发展较为迅速。（2）从启动美丽乡村建设项目止2016年，该市乡村建设取得了明显的生态、社会和经济效益，评价分值相比项目实施前分别提高了6513%、4167%和3621%，综合效益评分提高了50%。［结论］天津市美丽乡村建设取得了较好的成效，其他村庄在建设过程中，可参考已建设成型的典范，因地制宜，选择适合规划的发展模式。已建设成型的村庄发展空间还很大，仍需不断缩短城乡差距，推动美丽乡村的可持续健康发展。     

Collaboration for R&D Projects between the Industry and External Agents: Evidence from Manufacturing Companies in Peru

In this article we use the innovation survey of the manufacturing industry of Peru to identify cooperation behaviors for research and development (R&D) projects among companies and external agents in general. Likewise, we also find cooperation behaviors among the industry and the following external agents: university, technical centers, suppliers, customers, and companies of the same group, competitors, guilds, and consultants. Within the specific agents, the university is considered a cooperation agent for R&D projects. We use the survey of innovation in the manufacturing industry of Peru conducted in 2015, which resulted in 1447 Peruvian companies being surveyed. Evidence was obtained as to the degree of the tie between the industry and external agents for cooperation in R&D projects, giving relevance to variables such as investment, resources, and degree of innovation. Our results show that investment is an important factor for cooperation with external agents. Additionally, companies that have innovated at some point seek to cooperate with external agents. Finally, the importance of the university is demonstrable, thus, companies that invest in R&D seek to cooperate with the university.