会计信用评价信息的开放与共享

会计信用评价的目的是让社会及时了解企业的会计信用状况,通过会计信用信息的传递和使用,一方面为使用者决策服务;另一方面信息的公开,客观上约束和规范了企业会计行为。所以,如何开放和共享会计信用信息显得至关重要。文章对会计信用评价信息开放与共享的作用、存在的问题以及应对措施三方面讨论了如何有效地对外开放与共享会计信用评价信息。     

企业本质、公司治理结构本质的探析

企业的存在是因为它的价值,企业是主观价值与客观价值的统一体.企业的本质在于,企业是商事主体经济权利、利益产生的本原体.商事主体的各种权利因企业的成立而创设,因企业的发展变化而改变,因企业的终止而消亡.公司治理结构是一种权力配置,这种权力配置,是由各个利益相关者的权利冲突和利益的不断调整及权利通约决定的.     

企业税费负担的评价指标体系初探

税负过重,已是当下中国的学者及企业关注的热点问题,企业提“税”色变,认为税负太重了.为了对税负轻重有一个客观的评价,本文在介绍企业税负负担及相关理论的基础上,论述了建立指标体系应遵循的几项原则,从绝对指标和相对指标两个方面完成企业税费负担的评价指标体系的构建,旨在建立合理的税负评价指标,对企业税负作出客观公正的评价,为企业减税免税提供依据.     

现代企业信用系统的构建

<正> 一、广义的企业信用 本文研究的企业信用是广义的企业信用。广义的企业信用始于企业的信用意愿,而企业信用的行为能力或履约能力是实现企业信用的前提和基础。企业信用基于两个基础:一个是信用意愿,一个是契约履行。“信用意愿”涉及到企业伦理及企业文化范畴,是指一个企业是否愿意履行企业与社会各方面的契约;另一方面,契约履行是指企业是否履行(要在有能力的前提下)契约,这里的契约包含经济契约和社会契约两个部分。其中,经济契约包括企业与其他企业、银行、消费者、员工、社区签订的合同或约定,而社会契约则包括由     

管理者过度自信、政府干预与商业信用

虽然关于商业信用的研究已取得了较为丰富的成果,但是这些成果主要是从企业内部特征来分析的,很少考虑我国特有的国情。笔者以沪深两市2007年～2009年间的上市公司为研究对象,从政府干预和管理者过度自信两个方面对企业提供商业信用的影响进行了探讨。研究发现:政府干预的程度与企业提供的商业信用负相关;管理者过度自信与企业提供的商业信用正相关。进一步分析表明,当存在管理者过度自信的企业是国有企业时,提供的商业信用比民营企业的更少。     

财务报告的局限

多数学者认为会计本质上是一个信息系统。财务报告是会计信息的重要载体,从某种角度看信用担保机构的职能主要是解决银企信息不对称问题。财务报告在信用担保机构评价企业财务状况中占有重要的地位,对财务报告的评价是担保过程中的重要环节。然而财务报告也有其局限性,应当对其局限性有充分认识,才能更好地运用财务报告这个工具,作出符合实际情况的判断。文章从未来预测、要素计量和表外信息披露三方面对财务报告的局限性进行了阐述,并提出了相关对策。     

论银企新型信用关系

在市场经济条件下,整个经济的健康运行要基于一个良好的信用环境。银行和企业是市场经济的两个重要主体,一方面要从一个公平守信的环境中受益;另一方面,更有责任自觉树立信用意识,十分珍惜自己的信用,共同为营造公平守信的环境出力。本文就银行和企业之间的信用关系问题,作一番简要探讨。 一、发展银企合作关系中的信用障碍及主要原因 １．银企信用障碍的主要表现形式。当前影响银企关系的最大障碍是“信用危机”、“信任危机”。企业怕银行,银行也怕企业;企业怪银行,银行也怪企业。银行和企业信用关系中的许多不正常现象,大体可…     

我国工商企业信用评估指标体系研究

信用评估对规范信用市场、评价企业经营状态、分析投资价值等具有重要作用。然而由于绝大部分评级机构侧重使用企业的财务指标 ,造成那些财务指标一般但很有发展潜力的企业无法被评级机构认同。本文从企业基础素质、外部环境支持和未来发展潜力三个方面综合阐述如何评价企业 ,提出信用评估的较为全面的综合指标体系 ,系统研究如何对企业进行信用评估     

后凯恩斯信用货币供给理论和基于中国的实证研究

后凯恩斯信用货币供给理论认为现代货币的本质是信用货币,是银：厅和客户之间的债权交换;信用货币的供给是需求决定的,贷款创造存款,存款引致储备;中央银行对货币供给很难实现数量控制,只能采取价格（利率）控制。在一个具体的市场期间里,无论是在零售贷款市场方面还是在存款市场方面,银行都是价格的制定者和数量的接受者。对中国1994—2006年相关数据的经验研究支持上述理论逻辑。信用货币循环的理论逻辑与经验事实给我们提供了一定的政策启示。     

我国首部企业信用行业标准实施

商务部发布的《商贸企业信用管理技术规范》已于5月1日起正式实施。这是我国第一部规范和引导企业进行信用管理制度建设的行业标准。 该标准具有5个特点：一是标准规定了商贸企业信用管理的相关术语；二是标准内容实现了与发达国家的接轨；三是标准参照了大量非商贸企业的信用管理经验；四是标准参照了企业销售工作流程和采购工作流程；五是标准提出了企业内部信用管理绩效考核的评价指标。     

John Stuart Mill's Theory Of Justice

John Stuart Mill has traditionally been portrayed as self-contradictory and failing to construct a unified social theory. Recent scholarship, however, has challenged this view, finding Mill's work to be creatively synthetic in bridging the antinomies inherent in liberal democratic thought. This revisionist interpretation of Mill is advanced by an understanding of his theory of justice and its role in shaping his policy positions on issues such as welfare, education, voting rights, property rights, taxation, government intervention, and the future of capitalism.     

A Rich Vein for “Reality Mining”北大核心CSSCISSCI

Arik Hesseldahl In the aftermath of the September 11 attacks, U.S. officials quickly turned their attention to other potential targets, including California's Golden Gate Bridge. What would happen if terrorists took down the bridge between San Francisco and Marin County? How much of the region would be affected and for how long?     

中国养活自己能力的长期预测:技术和政策分析

中国拥有世界五分之一强的人口 ,收入又在迅速增长。因此 ,国际上很自然地会考虑或推测她在今后的几十年是否有能力养活自己。中国的人口预计将从 2 0 0 0年的 1 2 8亿增长到 2 0 2 0年的 1 4 6亿 ,和 2 0 3 0年的 1 4 9亿。与此同时 ,人均收入的增长将导致对家畜和鱼类产品更大的需求 ,因而对饲料的需求也将有很大的增长     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

Toward a Phylogenetic Reconstruction of Organizational Life

Synopsis Classification is an important activity that facilitates theory development in many academic disciplines. Scholars in fields such as organizational science, management science and economics and have long recognized that classification offers an approach for ordering and understanding the diversity of organizational taxa (groups of one or more similar organizational entities). However, even the most prominent organizational classifications have limited utility, as they tend to be shaped by a specific research bias, inadequate units of analysis and a standard neoclassical economic view that does not naturally accommodate the disequilibrium dynamics of modern competition. The result is a relatively large number of individual and unconnected organizational classifications, which tend to ignore the processes of change responsible for organizational diversity. Collectively they fail to provide any sort of universal system for ordering, compiling and presenting knowledge on organizational diversity. This paper has two purposes. First, it reviews the general status of the major theoretical approaches to biological and organizational classification and compares the methods and resulting classifications derived from each approach. Definitions of key terms and a discussion on the three principal schools of biological classification (evolutionary systematics, phenetics and cladistics) are included in this review. Second, this paper aims to encourage critical thinking and debate about the use of the cladistic classification approach for inferring and representing the historical relationships underpinning organizational diversity. This involves examining the feasibility of applying the logic of common ancestry to populations of organizations. Consequently, this paper is exploratory and preparatory in style, with illustrations and assertions concerning the study and classification of organizational diversity.     

Information infrastructure: Who builds broadband networks?

This paper examines the essential difference between the U.S. and Japan, when one considers information infrastructure. There are seven perception gaps between the U.S. and Japan concerning Information Infrastructure policies. These gaps must be understood in order to compare the countries' governmental policies in this area. In looking at the present circumstances, the essential question to answer concerns who is to build, own and operate the network(s) of the infrastructure. Liberalization is certain to be a central factor in the ongoing telecommunications debates. Now that customers have had a taste of the liberalized market-place, the movement toward more open markets will be difficult to stop. When considering options, it is necessary to pay close attention to standardized network access and the increasingly important role software plays. These issues are causing us to take a new approach to the traditional role played by regulators. They also force a closer look at the appropriate structure of utility companies. This paper addresses the above issues in hopes of stimulating dialog on the new telecommunications infrastructure paradigm.     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。     

风险视角下企业治理结构和研发创新——基于委托代理模型的研究

本文基于委托代理模型,从风险的视角研究企业治理结构对研发创新能力的影响。本文构建了一个包含创新活动的委托代理模型进行理论分析,利用动态DEA 模型测算创新能力,并使用2015-2018年我国上市制造业企业数据进行实证检验。实证部分检验了理论结论:委托代理问题不利于企业提升研发创新能力,且客观风险和主观风险厌恶会加剧该负面影响。基于此,本文认为上市企业应根据企业自身研发活动特点有针对性地改善企业治理结构,提出了适当延长代理人任期、推动股权激励计划、提升代理人的风险承担能力等建议。     

研发过程模型优化——研发过程任意阶段知识运作模型研究

本文拟通过对三个现有研发过程模型的评述,结合其他相关文献的回顾以及当前企业界所能够提供的技术服务,对研发过程模型予以优化,并尝试提出了‘研发过程任意阶段知识运作模型”来探讨“知识在研发过程中究竟是如何运作的”的问题,以期能够为当前的企业界和学术界的研发过程运作模式的完善提供有益参考。