基于超效率SBM模型的珠三角区域物流效率及影响因素分析

物流效率是反映物流绩效水平的重要指标.以珠三角城市群9个地市(不含香港特别行政区和澳门特别行政区)为研究对象,基于珠三角9个地市2010—2019年的面板数据,采用超效率SBM模型和GM L指数,测算珠三角城市群各地市的物流效率值及变动趋势.研究表明:技术进步是珠三角区域物流效率提升的主要因素,综合管理水平有待提高;珠三角区域的物流效率总体处于中等偏上效率水平且变化不大,深圳市物流效率水平提升较快且效率最高,东莞市物流效率最低,珠海市效率值起伏最为明显,整个测算期间呈"W"形走势.为进一步探讨外部因素对珠三角区域物流效率的影响程度,选取Tobit模型进行回归分析,发现区位优势对珠三角地区物流效率的提升起到了重要的作用.     

会计演化逻辑与发展趋势探究——基于数据、算法与算力的解析

数字经济时代,会计研究需要从信息思维转换为数据思维.在对传统会计发展研究简要归纳的基础上,本文从数据、算法与算力视角重构了会计信息系统;以应对不确定性为会计系统的目标起点,归纳了会计算法从确定性到不确定性的演化发展规律及其内在逻辑冲突,讨论了数据和算力提升对会计算法优化的必要性和可行性;最后文章指出,未来会计信息系统需要在新技术革命的引领下实现全面升级.本文研究为数字经济时代理解会计发展提供了新视角,为人们思考会计未来趋势提供了新启示.     

Government debt and fiscal execution efficiency

Governments have used deficit policies in recent years, yet many still face fiscal debt problems. Thus, this research uses Range Directional Measure Dynamic Directional Distance Function model with negative data to explore the financial efficiency of local governments in Taiwan from 2011 to 2018. This article has three major contributions: (1) The research uses RDM Dynamic DDF model with negative data to solve the problem of negative values on input and output data and uses dynamic models to make up for the deficiencies of past research. (2) Due to the differences in regions, local governments have different fiscal budgets. Therefore, this article uses the Wilcoxon Test to explore the efficiency differences of local governments in different regions. (3) This article analyzes the impact of central subsidies and government deficits (debts) of local governments on fiscal efficiency, and discusses the efficiency of government fiscal execution. The results are as follows. (1) Seven counties and cities with the best efficiency, and seven local governments with poor efficiency. (2) The fiscal performances of outlying islands and eastern local governments are better than those of western local governments. (3) Kaohsiung City has the highest accumulated debt and Tainan City exhibits poor financial performance.     

财务管理信息化在煤炭企业中辅助决策作用研究

近两年以来,煤炭企业由于煤炭价格的大幅度下跌面临着严峻的经济衰退问题,财务管理作为企业管理的一个重要方面,在企业激烈的市场竞争中发挥重要的作用,通过财务管理信息化手段为企业各层管理者及时地提供准确的财务信息,对企业正确决策发挥着越来越重要作用[1]。     

大学英语课堂教学中学生主体作用探究

学生是学习的主体,英语教师的重要任务是帮助学生学会主动学习和思考,开发其潜能,在教学中充分发挥学生的主体作用。     

地方政府自主发债的违约风险控制——美国的经验与启示

地方政府债券是地方政府发挥财政功能、推动公共建设的重要融资渠道,地方债券风险防控是维护地方财政可持续发展的关键所在.在分析、借鉴美国市政债券管理经验的基础上,认为我国地方债券存在着总体规模较大、发债期限错配、市场流动性不足、辅助制度不完善等四大风险;当前促进我国地方政府债券发展,需要从控制发债规模、调整期限结构,丰富投资者结构、避免风险集中,把控三大环节、健全运作机制,明确监管主体、加强监管力度等四个方面,建立规范有效的风险防范和分散制度.     

其他综合收益是会计要素吗

财政部2009年印发的《企业会计准则解释第3号》中首次提出应当将"其他综合收益"项目增列于利润表中,并于2014年修订了《企业会计准则第30号——财务报表列报》,将其他综合收益正式作为一个报表项目进入利润表的报表框架.一般来说,报表中的项目都归属于一定的会计要素,并遵循一定的逻辑关系列示于财务报表中.其他综合收益作为一种收益,归属于综合收益,我国在具体准则中对其作了界定,但在基本准则中却没有与之对应的要素,那其他综合收益到底是不是会计要素呢?本文认为其他综合收益是会计要素,它应该归之于综合收益要素的次级要素.     

Herding behaviour in the Australian loan market and its impact on bank loan quality

We examine the effect of herding behaviour on the credit quality of bank loans in Australia. We find that bank herding varies with different types of loans. It tends to be more prevalent in owner‐occupied housing loans and credit cards than other types of loans. During the global financial crisis period, herding in owner‐occupied housing loans was most pronounced due to the flight‐to‐quality phenomenon in the housing sector. Furthermore, we find that the big four banks tend to herd more than smaller and regional banks. Bank herding behaviour is countercyclical, as it is negatively related to real GDP growth and the cost of funding but is positively related to market risk. Regulatory capital requirements may also encourage herding as banks are required to hold less risk‐weighted capital for residential loans. Most importantly, bank herding is related to higher impaired assets and therefore lower loan quality. Our findings may have implications for policymakers and bank regulators.     

欠发达地区小额贷款公司业务萎缩的成因及建议——以吉林省为例

小额贷款公司近年来发展逐渐缓慢,数量及贷款规模逐年下降,本文结合吉林省松原市的实际情况,从多方面对小贷公司业务萎缩问题进行了客观分析,并提出了政策建议.