论企业内部控制与会计信息化的关系

企业信息化系统（以计算机为核心）与内部控制是现代企业管理系统两个主要的子系统，研究信息化与企业内部控制之间的关系具有重要的意义。文章主要对企业信息化与内部控制间的相互关系进行分析，指出企业信息化影响了内部控制各要素，而内部控制亦反作用于企业的信息化进程。在此基础上，提出了加强企业内部控制的几点对策建议。     

浅谈会计电算化的内部控制制度的完善

会计电算化使会计人员从繁重的手工会计工作中解脱出来，但同时也给内部控制制度的建立带来了新的问题。通过参考大量文献资料，结合多年的工作经验，文中对会计电算化的内部控制制度的完善，提出了自己的建议，以其为有关会计工作人员提供参考。     

The development of models of accounting information systems in Sweden

Traditionally, accounting has evolved as a technique. Practitioners and academics have striven to improve the technical features of accounting. Now, accounting is conceived increasingly as an organizational artefact which interacts with other organizational practices in shaping organizational reality. Taking a broad perspective of management control, this paper aims at contributing to our knowledge of accounting in this second sense and identifying some Swedish contributions to the tool-box of accounting. In reviewing the development of models of accounting information in Sweden mainly since World War II, different factors explaining the evolution of each model are identified. Analyses of these factors reveal that different groups of actors have been engaged in the development of different parts of the accounting information system (AIS). It is also noted that the introduction of models that are widely applied has delayed the emergence of new models better adapted to the current situation in business. Comparisons will be made with the development in some other countries.     

An analytical theory of multi-echelon production/distribution systems

In this paper, we study inventory control problems arising in multi-echelon production/distribution chains. In these chains, material is delivered by outside suppliers, proceeds through a number of manufacturing stages, and is distributed finally among a number of local warehouses in order to meet market demand. Each stage requires a fixed leadtime; furthermore, we assume a stochastic, stationary end-item demand process.
The problem to balance inventory levels and service degrees can be modelled and analyzed by defining appropriate cost functions. Under an average cost criterion, we study the three most important structures arising in multi-echelon systems: assembly systems, serial systems and distribution systems. For all three systems, it is possible to prove exact decomposition results which reduce complex multi-dimensional control problems to simple one-dimensional problems. In addition, we establish the optimality of base-stock control policies.     

Economic policy with bounded controls

When investigating optimal policies for macroeconomic models, it is common practice to modify the objective function so that the resulting optimal control trajectories become acceptable from a practical point of view. In this paper we argue that the sole purpose of the objective function should be to express the preference of the decision makers, and that explicit bounds on the controls should be used to ensure that the optimal controls will be practical. Using a piece-wise quadratic objective function involving only the unemployment and inflation rates, which are state (endogenous) variables, we first develop a discrete minimum principle, giving necessary and sufficient optimality conditions. Then we perform various bounded control experiments with the 35-equation quarterly CLEAR model of the Canadian economy, which is very briefly described. The empirical results which were obtained using a version of the GRG algorithm are discussed in view of the conclusions that might be drawn for a real-world practical policy analysis.     

注重发挥标准在宏观调控中的积极作用

标准作为一项基础的技术制度，能够规范市场秩序，激励自主创新，推动产业升级，支持可持续发展，促进国际贸易，能够在宏观调控中发挥重要的积极作用。文章认为注重标准在宏观调控中的地位，充分发挥标准在宏观调控中的积极作用，对于做好宏观调控工作，建设资源节约型和环境友好型社会，实现“十一五”规划提出的战略目标，具有十分重要的现实意义。文章对宏观调控中标准的作用机制进行了分析，在此基础上提出了在宏观调控中发挥标准积极作用的路径和措施，为做好宏观调控工作提供了一种新的视角。     

Optimal management of annual ryegrass (Lolium rigidum Gaud.) in phase rotations in the Western Australian Wheatbelt*

Lucerne (Medicago sativa L.) helps to prevent soil salinisation in the Western Australian Wheatbelt by reducing recharge to saline water tables. There is broad consensus, though, that it is not sufficiently profitable to motivate producers to plant it at the intensity at which considerable off‐site benefits would be conferred. This paper employs a multiple‐phase optimal control model to explore the value of this perennial pasture for the management of herbicide‐resistant annual ryegrass (Lolium rigidum Gaud.) in a crop–pasture rotation, given the difficulty of observing this value in practice. The availability of selective herbicides for efficient weed control is found to determine whether or not it is profitable to adopt lucerne pasture under optimal management. Herbicide resistance requires producers to employ costly, non‐selective treatments for in‐crop weed control. Thus, it motivates the adoption of perennial pasture in which cost‐effective forms of control can be implemented. Moreover, this result is robust to feasible changes in the current economic environment.     

内部治理、外部环境与农村家族式中小型企业成长

家族式中小企业组织是中国农村社会变革和发展进程中一项制度变迁和制度创新，与农村环境具有天然的契舍性，文章首先对其进行了界定分析了其特征，然后从内部治理和外部环境两个方面，对影响我国农村家族式中小型企业成长的因素进行研究，认为农村中小家族企业“家族化治理”的制度合理性和历史局限性是融为一体的，外部环境因素也对农村家族式中小企业的发展起到决定作用，政策建议提升农村家族企业家的综合素质，实施企业文化创新，改善农村外部环境。     

要素计点法在应用中存在的问题与解决方法研究——以青岛海洋电器公司为例

要素计点法作为一种实现薪酬内部公平性的主要工具在企业薪酬管理中得到了广泛的应用,但许多企业在使用该方法时存在着许多的误区与迷惑,使该方法的作用大打折扣.文章以青岛海洋电器公司在使用要素计点法的过程中如何实现薪酬的内部公平性为例,探讨了企业在应用这种方法的过程中所存在的问题以及青岛海洋电器公司的解决方法.     

保险定价风险分析及控制

保险定价是保险领域中的一个热点和难点问题,本文在介绍保险定价内涵的基础上,分析了影响保险定价的主要风险,并提出了相应的控制策略.