数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

A conceptual model to imply a negative innovation assessment framework on consumer behaviors through the electronic business platforms

Online retail platforms significantly impact consumers' purchasing decisions. Satisfaction, purchase intent, and repeat online shopping drive the platform's purchasing decisions. In contrast, individuals do not purchase products due to dissatisfaction and lack of purchasing intent. It will cause hesitation and spread negative feedback to influence online consumer behaviors. This research proposes a conceptual model incorporating the Status Quo Bias (SQB) and the Negative Online Purchase Decision-Making Process (NOPDMP) to suggest a new framework for evaluating the maintained consumer behavior of online shopping platforms. The questionnaires following the proposed conceptual model were collected from the sample data from participants of 384 experienced respondents using online shopping platforms. Data were analyzed for the causal relationship using Structural Equation Model. The implications of the assessment framework that incorporates the influence of negative factors can weigh the decision to purchase products and improve and reduce shopping cart abandonment on e-commerce platforms. This framework can also describe instances of negative perspectives regarding incentive alignments with actual behaviors.     

体外孵化项目的合法会计信息失真研究——以爱尔眼科为例

新经济、新业态的发展,新商业模式不断涌现,会计信息生产者按已有的会计准则和职业判断进行确认、计量、记录和报告,路径依赖下的会计处理程序可能会形成合法性信息失真。体外孵化成为企业扩张的加速器,也是隐藏风险的“雷”,目前的会计处理程序展现了一份资产、利润都高速增长的财务报表,而交易的风险可能被隐匿。本文以运用并购基金实现体外孵化的典型案例爱尔眼科作为研究对象,通过阐述体外孵化项目投资逻辑,分析复杂的商业交易造成控制权的模糊,致使其会计信息未反映经济实质以及内含的风险,以此提示信息使用者以及为监管层提供政策建议,当前会计准则和规范滞后商业模式发展,相关部门应该更关注市场的新商业模式以及其会计处理程序和信息披露监管。     

Analytically comparing disaster resilience across multiple dimensions

It is important to compare the resilience of complex human systems to different types of disasters, in order to assess their inherent vulnerabilities and take appropriate actions to strengthen them. Resilient behavior can be complicated and multi-dimensional, however, and one must be able to characterize the different ways in which that resilience actually exhibits itself in practice. With this in mind, this paper discusses creating a multi-dimensional indicator for the resilience of a complex human system, and it explores an approach for visualizing and analyzing the relationships between each of the individual resilience dimensions. Because decision makers may differ on the relative contribution of the different dimensions to overall resilience, the paper further discusses the issue of weighting the different dimension values and the impacts that such a weighting scheme can have on the relative ranking of different scenarios. We illustrate the ability to characterize the complexity of multi-dimensional resilience by analyzing an empirical data set that measures the relative resilience of the New York metropolitan area to seven different natural disasters between 2010 and 2012.     

Assessment of OECD Better Life Index by incorporating public opinion

Well-being has a multidimensional nature as it depends on multifaceted factors such as material conditions and quality of life. The Organization for Economic Co-operation and Development (OECD) has developed the Better Life Index (BLI) as part of the OECD Better Life initiative to facilitate the better understanding of what drives well-being of people. The BLI is a three-level hierarchical composite indicator that covers several socio-economic aspects. In this paper, considering the entire hierarchical structure of the index, we introduce a bottom-up procedure for the aggregation of the components at each level. We formulate the assessment of BLI as a multiple objective programming (MOP) problem that facilitates the implementation of different concepts to derive different aggregation schemes. We incorporate the data from previous years into the normalization process of the indicators, to take into account the discrepancy on their observed values and smooth their deviations across the years. Also, we consider the public opinion about well-being that is captured from the worldwide responses in the web platform of OECD BLI. We incorporate the public opinion into the assessment models in the form of weight restrictions. In this way, we reduce the effect of compensation that might be imposed by the adopted modelling approach. We apply our methodology to the data of 38 countries (35 OECD and 3 non-OECD economies) for the year 2017. Our findings illustrate that the public opinion in the form of weight restrictions can effectively drive the optimization process and depict the collective preferences to the BLI scores.     

Enhanced network effects and stochastic modelling in generation expansion planning: Insights from an insular power system

Electricity generation capacity expansion is driven by both economic and socio-political realities. Policy makers determine public infrastructural decisions, such as climate and renewable targets, and transmission infrastructure, and the optimal generation capacity expansion follows. Policy makers therefore require planning models that can determine the optimal generation capacity mix in the long run under various scenarios, including policy choices. This work presents a planning model based on linearised alternating current optimal power flow which determines optimal generation capacity expansion and operation, in a least-cost manner, given global and local technical constraints, as well as policy decisions. We apply the model to a test case of the island of Ireland, which has two weakly interconnected systems, high renewable generation targets and low storage and interconnection. We determine the optimal generation expansion and operation out to 2030 considering the effects of increased multi-area interconnection, existing fossil fuel generation phase-out and increased renewable generation targets and carbon prices. Our results find that costs and emissions are driven primarily by the decommissioning of old inefficient generation units. High renewable targets, on the other hand, render increased carbon prices relatively ineffective in reducing system emissions. Furthermore, high renewable generation targets crowd out low-carbon power generation options such as carbon capture and storage (CCS). The strategic north-south interconnection has little effect on renewable energy source installations required to achieve renewable power generation targets but does impact on security of supply and the congestion level across the island.     

How does the availability and use of flexible leave influence the employer–employee relationship?

In this article, we develop, and empirically test, a moderated mediation model of the effects of flexible leave on employees' organizational attachment. Drawing on a social exchange framework and signaling theory, we explore how the material and non-material nature of exchange between the employer and employee shapes their relationship. First, we show that the relationship between the availability of flexible leave and organizational attachment is shaped by two competing mediators, perceived organizational support (POS) and perceived flexibility stigma. Second, we delineate between availability and use of the policy, to show how the effect of POS is enhanced and perceived flexibility stigma reduced, with use. Our findings demonstrate that the relationship between the availability of flexible leave and organizational attachment is complex, but is enhanced through use of flexible leave. We contribute toward HRM scholarship about the relationship between employees' experience of HR practices and their corresponding impact on employees' subsequent behavior.     

控股家族涉入能促进企业履行环境责任吗？——基于中国A股上市公司的证据

基于2009—2017年我国沪深A股上市公司样本，比较了家族企业与非家族企业所履行的环境责任差异，研究了控股家族涉入对企业环境责任行为的影响。研究结果发现：家族企业比非家族企业更少地履行环境责任；在家族企业中，所有权比例的增加会显著降低环境责任水平，家族成员出任董事长会象征性地披露更多环境责任信息，家族涉入时间与环境责任之间总体上呈现出倒U型关系。进一步研究表明，家族企业会有选择地履行环境责任以维护家族声誉同时减少经济利益损失，控股家族涉入对环境责任的影响在创业型和非创业型家族企业中有所不同，在强制披露的企业中所有权比例对企业环境责任的消极影响会有所减弱。     

企业金融会计的风险防范及控制策略

市场经济体制下,各类型企业业务开展、管理活动开展都会受到行业环境与市场环境的影响。企业在经营发展中需要与“金融”产生很多交集,这也导致企业需要面临一定程度的金融风险威胁。为此,企业需要在金融会计的风险防范及控制上进行更多努力。通过分析可以发现,大多数企业金融会计的风险防范及控制状况并不理想。论文对具体风险防范及控制中存在的不足进行分析,并就如何更好地进行金融会计风险防范及控制提出合理建议。