新公共管理理念与政府财务报告的完善

新公共管理是目前世界各国政府公共管理改革的方向,信息透明性是建立新公共管理模式的基础。本文根据新公共管理的特点结合我国政府公共财政管理改革的实际,针对目前我国政府财务报告中存在的问题,提出了相应的改进建议。     

VMI模式下最优订货点的仿真研究

通过VMI模式下订货流程的模拟,根据客户订货前置期的历史统计数据或分布函数,利用Arena软件求解配送中心最优订货点。研究表明,仿真分析能获得比常规数学方法更科学合理的最优订货点。     

跨文化管理中的文化测量研究综述

跨国经营的企业经历着不同的文化背景,能否克服文化差异带来的文化冲突。实行有效的跨文化管理,是其能否取得跨国经营成功的关键。跨文化管理必须关注文化差异,对不同国家的文化进行比较研究,这是跨文化管理研究的基点。文化测量有助于客观地比较和评价跨国经营中的企业文化。在跨文化管理中,选择合适的切入点,把企业文化分解成不同的维度,在测量对象和测量工具方面建立规范的参照系,建构一个合适的可操作化的测量量表是进行文化测量的难点。     

复杂性科学视野下的城市管理三维结构

现代城市是一个开放的复杂巨系统,这必然给城市的管理带来相应的复杂性.论文分析了现代城市在经济结构、空间结构和社会结构等方面的复杂性.参照霍尔系统分析的三个维度,结合城市管理的实际,提出了城市管理中的三维结构概念模型,并应用复杂性科学的分析方法分别对城市管理的三个维度进行了分析,以期启发在城市管理方面的研究和思考、推动复杂性科学指导下的城市管理实践与探索.     

西部民族地区新农村建设中的特色经济与特色人力资源开发研究

西部民族地区新农村建设,特色经济仍然是其必然选择,而特色经济的发展,特色人力资源的开发是有效途径.在西部民族地区农村人力资源开发中,存在着重视程度不够、开发基础薄弱、开发机制不健全以及开发主体单一等问题.鉴于此,从政府作用机制、教育机制以及人才管理机制等方面对西部民族地区新农村建设中特色人力资源开发的有效途径进行探讨.     

会计师事务所职业风险基金探析

职业风险基金制度作为注册会计师民事赔偿制度的补充,能加强注册会计师的民事赔偿能力,在对事务所和注册会计师民事诉讼盛行的。本文探讨了该制度的必要性以及与职业责任保险的关系、职业风险基金的提取与管理等方面的问题。     

Terrorism activities and long-term annual management forecasts

We study the effects of terrorist attacks on firms’ long-term annual management earnings forecasts bias. We find that the managers of firms located closer to the epicenters of attacks are more likely to issue optimistic long-term annual earnings forecasts relative to the managers of a control group of unaffected firms. The exposure effect is stronger for more severe terrorist events, and firms with more uncertain fundamentals and less geographic diversification. In addition, we document that managers’ forecast optimism intensifies for firms with stronger negative stock market reaction to the terrorist event, for CEOs with higher ability and for companies that are more likely to issue equity or engage in acquisitions following the terrorist event. Overall, our results are consistent with the idea that long-term annual earnings forecasts are used by managers to counterbalance the short-term pessimistic response to terrorist attacks.     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

数字化转型与企业人力资本升级

企业在数字化转型过程中是否会增加对高技能劳动力的需求,进而优化企业的人力资本结构？基于2013-2020年中国A股上市公司员工雇佣数据,本文对上述问题进行考察并分析其作用渠道。结果显示,数字化转型显著提升了企业本科及以上学历员工的占比,即优化了企业的人力资本结构,且该效应在低融资约束企业、非技术密集型行业和东部地区更为明显。作用机制检验证实,数字化转型显著增加了企业的固定资产投资和研发投资,扩大了企业经营规模,进而促使企业增加对高技能劳动力的需求。进一步研究发现,数字化转型显著提升了企业经营效率,同时增加了高管和普通员工的工资。上述结论表明,企业数字化转型具有技能偏向性特征,有助于企业劳动力结构转型升级。本文研究对数字经济背景下深入理解企业劳动力结构升级变化具有一定参考意义。     

旅游项目风险因素分析的生态系统观点

旅游业是一个关联度大、相关带动性强的经济性产业,因此其风险因素众多.从创新生态系统视角-对旅游项目的风险因素进行分析,可以将这些风险因素分为三类,项目自身风险、项目依赖风险和资源整合风险.