对需求论会计目标的质疑与会计目标的重新构建

决策有用观是目前对会计目标比较一致的观点，但不能将“决策有用性”简单地理解为唯需求决定目标，单纯靠需求决定会计目标有循环谬误之嫌。彻底否定真实收益的现实计量可能性是过于武断的。放弃对真实收益的追求，会计就缺少了目标定位，将会失去方向。会计目标应当分为终极目标、基本目标和具体目标三个层次，具体目标应当是基于资源优化配置的以决策有用的真实收益为核心的目标体系。     

Pricing behaviour in UK manufacturing and service industries

This paper reports the findings related to pricing behaviour of 1775 manufacturing and service firms. Its objectives were to examine the nature of pricing objectives at differing stages of market evolution and for companies of differing size and to examine the association between pricing objectives and performance. Princing objectives were found to vary with stages of market evolution and firm size. Both positive and negative relationships between pricing objectives and performance were revealed.     

Categorizing risks in seven large projects—Which risks do the projects focus on?

In a hierarchy of project objectives, strategic objectives will often be principally different from the operational ones. Operational objectives concern the project outputs/results, and strategic objectives concern the project goal and purpose. In this study, risks are categorized as risks to operational, long‐term, or short‐term strategic objectives, and, by studying a dataset of some 1,450 risk elements that make up the risk registers of seven large projects, we examine how operational and strategic risks are distributed in the projects. The study strongly indicates that risks to a project's strategic objectives rarely occur in the project's risk registers, though project success and failure stories indicate their importance.     

论我国现代企业财务管理的目标选择

文章主要阐述了我国目前学术界存在的几种现代企业财务管理的目标,以及对这些财务管理目标的初步评价,举例比较了美国、德国、日本的财务管理目标的模式,最后指出我国财务管理目标的现实选择。     

Balancing Multiple Competing Objectives with a Balanced Scorecard

This paper investigates how multiple and competing objectives are managed within an organisation, and the role that the Balanced Scorecard (BSC) plays in balancing organisational objectives. The issue of achieving multiple objectives, those which represent the interests of various stakeholders, has come to the forefront of the corporate agenda, as companies are seen increasingly as more than a source of profit for shareholders, but rather as ‘citizens’ playing a broader role in society. This study adopts an exploratory case study approach to understand how the BSC is used in management decision and control processes to assist with the balancing of objectives. The case organisation is a state-owned electricity company, and provides a unique setting where multiple and equally important strategic objectives exist. The results demonstrate that the BSC has the potential to help in making trade-offs and balancing objectives, but there are certain requirements for this to succeed. The paper provides insights into issues of balanced strategic management, as it discusses ‘balance’ in terms of both process and outcomes.     

基于半结构决策方法的建筑供应商选择模型

建筑材料供应商选择是集成化建筑供应链管理的重要环节,也是一个多目标决策问题。为了充分考虑定量和定性目标,减少人为干扰,使决策结果更科学、合理,作者提出了运用半结构化模糊决策方法选择供应商的模型,分别给出了对于定量和定性目标的决策方法。经过实例分析,结果证明该模型有助于解决此决策问题。     

论我国公司财务报告目标的重构

财务报告目标是会计的一个基本理论问题。从西方引入我国的财务报告目标——决策有用观与经管责任观并不适合我国公司。本文在概述和评价这两种观点的基础上,运用相关理论从深层次上论述了我国公司财务报告的根本目标应定位为经济资源的有效配置;基本目标应是满足使用者的信息需求。最后构建了我国公司财务报告的目标体系。     

我国第三方物流企业发展与物流人才培养策略

高素质物流人才是我国第三方物流企业发展的关键因素。本文通过对第三方物流企业人才知识与能力素质要求的分析,将培养对象分为"潜在"和"现有"两大主体类型。高等学校系统的课程体系设置是"潜在"物流人才培养质量和水平的关键要素。"现有"物流人才的培养,应建立以企业内部培训为主、外部培训为辅的双层培训体系;积极发挥相关行业协会的作用;建立健全"培训和从业资格认证制度"以及相应的认证体系。     

战略管理会计的目标与原则分析

管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。新的经营环境和战略环境要求管理会计的目标与原则必须适应新的变化,以便在新环境下实现管理会计的职能与作用。基于此,文章提出了战略管理环境下管理会计的目标与原则。     

国际工程施工技术人才培养目标及其实现途径

就施工企业对国际工程施工技术人才的要求进行了调研分析,确立了高职院校国际工程施工技术人才的培养目标;并提出培养目标的实现途径为:编制人才培养方案、构建课程体系、建设师资队伍和实训条件;最后介绍了国际工程施工技术人才培养的实践效果。     

会计目标与管理会计报告系统创新

会计报告是为实现会计目标而设计的会计信息报告系统。管理会计作为现代会计的一个分支,管理会计目标与管理会计报告设计理应符合会计目标和会计报告设计的要求。会计报告应包括对外报告(财务会计报告)和对内报告(管理会计报告)。从会计目标与会计报告的总体要求出发,着重探讨了管理会计目标与管理会计报告的设计,建立了管理会计报告的四大系统,完善了会计报告体系。     

试论当前我国的会计目标

会计目标理论研究是会计系统中理论研究与实务发展的重要内容,长期以来是会计界关注与讨论的重点课题,讨论的焦点是受托责任观和决策有用观。本文通过纵向与横向的分析,提出会计环境决定会计目标的观点,并通过对我国当前会计环境的分析,明确我国当前的会计目标应定位于受托责任观。     

基于成果为本的《C语言综合课程设计》教学改革探索与实践

本文提出了成果为本的教学改革实践,通过研究课程的教学目标,转换为学生的学习目标,根据学生的学习目标列出可量化可考核的学习成果形式,根据学习成果设计教学内容和教学活动,制定与学习成果相关的考核评价体系,根据考核结果改进后续教学,形成教学中的良性循环。     

Setting Strategies outside a Typical Environmental Perspective Using ISO 14001 Certification

The scope of this research is to evaluate whether ISO 14001 certification could be used as a strategic vehicle for achieving objectives that are not strictly linked to a technical and operative perspective, and to determine what these objectives are. In order to find these objectives, a review of the literature was first conducted to determine what they were and seven hypotheses emerged. The hypotheses concerned the possibility of using ISO 14001 as a strategy for achieving objectives related to finance and turnover, customer satisfaction, community satisfaction, employee satisfaction, health and safety in the workplace, and growth and skills of employees. The validity of each hypothesis was tested via a survey of 164 managers of European manufacturing companies. This research produced interesting findings, some of which contradicted the findings of other research, in particular for financial and turnover objectives. In addition, the research revealed interesting relationships between employees' skills and issues such as Design for the Environment and Sustainability. Furthermore, some limitations of ISO 14001 with respect to the Eco‐Management and Audit Scheme regulation emerged. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

实质监管和形式监管下的证券监管决策结构

在实质监管下,为了确保总目标函数的实现,证监会以指令性的方式将总目标函数分解为n个子目标函数,而自律组织的职能就是确保子目标函数的实现。在形式监管下,证监会的总目标函数分散为n个彼此独立又相互联系的子目标函数。证监会的监管决策结构是以自律组织独立的监管决策结构为基础的。在混合型监管下,监管决策结构是实质监管与形式监管相结合的结构。中国证券市场目前具有混合监管的特色。     

质量目标的建立与审核

文章阐述了质量目标建立中的常见问题,给出了改进建议;对如何从质量目标的审核中,获取质量管理体系建立、运行及效果的证据,给出了思路。     

Improving perishable product inventory management using goal programming

The multiple objectives of perishable product inventory management are examined in this paper. These objectives include: (1) satisfying demand by carrying sufficient inventories, (2) holding down inventory carrying costs, (3) keeping the amount of product spoilage (outdating) at an acceptable level, and (4) maintaining quality by using the product while it is still fresh, and (5) keeping the cost of rotation low. Some of the above objectives are in conflict. Thus, certain redistribution policies may help attain one or more of these objectives to a greater extent. Redistribution involves the transfer of the product from outlets where demand is low to outlets where demand is high. A goal programming model for solving redistribution problems is presented. An example is provided and sensitivity analysis is performed in order to determine when redistribution is advantageous. Applicability of the model is discussed.     

Monte-Carlo方法在科研项目定量风险分析中的应用

定量分析风险对项目目标的影响、量化评估达成项目目标的可能性是有效规划风险应对措施并有效控制风险的重要手段。论文从风险控制的视角出发,在对常用的几种定量分析方法比较的基础上,选用Monte-Carlo方法进行项目定量风险分析。依据Monte-Carlo方法进行多次重复抽样试验,获得足够精确的近似结果对项目目标进行有效的预测。同时以实例介绍了此方法在科研项目实际定量风险分析的具体应用。     

会计本科教育目标多元化研究

本文通过分析目前中国经济发展与高等教育的现状，提出会计本科教育目标多元化的观点。并追一步研究实现会计本科教育目标多元化的会计本科教育模式。     

百舸物流公司发展战略研究

在分析百舸物流公司的经营环境和本身优劣势的基础上,运用SWOT分析方法研究了公司的战略目标定位,得出了差异化集中战略,并明确公司的战略目标,设计了公司实现战略目标的实施方案。