基于财务视角的信托企业竞争力评价初探

对信托企业的竞争力研究是近年来理论界讨论的一个新话题,且多从宏观层面进行行业性的国际对比研究.竞争力强弱最终会体现在企业的财务性指标上,因此,从财务视角进行竞争力评价,对于微观的信托企业来讲更具有现实意义.如此一来,财务角下的竞争力评价的指标体系的构建,评价方法的选择,以及结论的分析成为对信托企业竞争力评价研究不可绕过的相关问题.     

浅谈财务视角下的高校科研经费管理

随着高校科学研究工作的快速发展,高校无论是承担的科研项目数量还是筹措的科研经费规模,都有大幅的增长。对科研经费规范管理提出了更高的要求。本文从财务视角针对目前高校科研经费管理的现状,分析了产生的原因,提出了构建高效的高校科研经费管理服务体系的相关措施。     

浅谈财务视角下的高校科研经费管理

随着高校科学研究工作的快速发展,高校无论是承担的科研项目数量还是筹措的科研经费规模,都有大幅的增长。对科研经费规范管理提出了更高的要求。本文从财务视角针对目前高校科研经费管理的现状,分析了产生的原因,提出了构建高效的高校科研经费管理服务体系的相关措施。     

中小企业内控视角下的财务风险管理探究

对我国大多数中小企业而言,内部财务管理的不完善使企业内部产生了许多财务风险,这种财务风险也影响了中小企业的整体发展,使许多中小企业面临倒闭的危机,本文从企业内控的视角出发,对我国中小企业中的内控特征及财务风险进行分析,对中小企业内控视角下的财务风险管理进行探究,并提出有效的管理措施.     

基于财务视角下房地产企业内控机制探析

随着我国经济的发展和城市化进程的加快,房地产企业也在逐渐发展壮大,这就要求房地产企业具有管理与发展意识,从而实现内控机制的建立与完善.本文就将针对财务视角下的房地产企业内控机制进行相应的分析,希望能够为房地产企业管理发展与内部控制机制的完善提出可行的建议.     

财务视角下论国有企业税务筹划

税收筹划一直是我国各类企业的一项管理与实施难点。学术界对税务筹划也是众说纷纭。税务筹划是以合法合规为前提,作为纳税人的企业在生产经营过程中,通过有效安排与筹划企业的各项经营活动,充分利用税法优惠条件,以实现税后利润最大化。笔者立足于国有企业,结合自身的多年财务经验,围绕税务筹划试展开探讨。研究了国有企业税务筹划现状,并据此提出了自己的相关建议。希望有助于我国国有企业的未来发展。     

财务视角下企业内控机制探究

近年来,企业内部控制机制已随着市场经济的发展和企业产权机制的日益完善与深入,被越来越多的企业所重视。与此同时,市场机制的完善与发展也使企业彼此间的竞争愈发严峻。在此背景下,企业唯有不断加强内部控制、改善内部管理,方能在激烈的市场竞争中获得长期而稳定的发展。基于此,笔者在财务视角下,立足于我国企业,围绕内部控制机制试展开研究,通过分析内控机制的政策背景和实施效果,提出我国企业在财务视角下应如何健全与完善内控机制。希望能够为我国企业的未来发展略尽绵薄之力。     

医药行业的投资价值研究——基于财务视角的恒瑞医药分析

随着国家新的医药行业政策不断出台以及人民对自身健康的愈发关注,我国医药行业快速发展,成为国家经济发展的重要支柱产业。文章基于医药行业背景,分别从宏观和中观的角度运用PEST分析法和波特五力模型分析工具对医药行业进行分析,以恒瑞医药为例,从盈利能力、营运能力、偿债能力和发展能力四个方面对其经营状况进行分析,最后结合分析结果得出：医药行业具有很大的发展空间和增长动力,也具有较大的投资价值和投资机会,投资者可以关注。     

浅议财务视角下的医院营销管理

随着医疗行业竞争的日益加剧,医院要想在市场竞争中求得生存与发展,就必须树立全新的市场观念,需要走出传统营销模式的范畴采用新的营销方式。本文就医院营销管理展开论述,分析了采用各种营销策略对医院经营活动的影响在财务指标上的体现,以期对以后财务视角下医院营销管理的研究提供参考。     

我国商业银行营销战略问题

随着我国银行业WTO承诺期的临近结束,银行业对外开放程度和市场运作化程度将会越来越高,日益变化的竞争环境要求商业银行必须以顾客为导向,实施市场营销战略。本文通过对现阶段我国商业银行实施营销状况的分析,总结出我国商业银行在商业化经营、市场化竞争的发展过程中所存在的问题,并给予深层次的原因剖析,在此基础上提出了我国商业银行营销战略的重点。     

关于利率市场化若干问题的研究

本文研究了利率市场化的四个特征以及利率市场化与利率自由化的差异，并根据我国经济体制改革的模式，指出我国利率市场化过程应是渐进式的。文章还分析了利率市场化进程中的五个有利因素和四个难点，在此基础上，提出了利率市场化改革的逻辑思路和步骤安排。     

Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China

The roles played by independent directors (IDs) have been extensively documented, but the question of how they are appointed remains insufficiently explored. We found that the likelihood of IDs being appointed was higher when they were professionally affiliated with the departing IDs, and this effect was more pronounced when either the predecessor had a compliant voting record or held more directorships in other firms controlled by insiders in the focal firm. The appointment of affiliated IDs who colluded with insiders through predecessors is positively associated with fewer dissenting votes, more related-party transactions, and more severe violations. The effect was stronger for firms that had higher concentrated ownership and were located in areas with a weak institutional environment. Our research showed that predecessors with low independence helps establish a reciprocity norm between affiliated successors and insiders, leading to weak board monitoring.     

How Fundamental are Fundamental Values? Valuation Methods and their Impact on the Performance of German Venture Capitalists

This paper studies how the use of alternative valuation methodologies affects investment performance for a sample of 53 German venture capitalists. We measure investment performance by the amount of investments they need to write off and by the number of companies they take public. We find that a significant number of investment managers use discounted cash flow (DCF) techniques, but only a minority appears to use a discount rate related to the cost of capital. The majority applies DCF using subjective discount rates. We present evidence that the use of DCF is correlated with superior investment performance only if applied in conjunction with an objectifiable discount rate. Also, funds that invest with a longer horizon perform better. The use of multiples is not significantly correlated with investment performance. We conclude that a focus on fundamental values confers an advantage.     

How similar are frontline bank employees' perceptions of service quality to their customers? A study of female customers and employees in Turkey

This study investigates to what extent underlying configurations of customer evaluations of service quality as perceived by frontline employees and as reported by customers match. Surveys of two groups of female bank customers (151 students and 83 adults) and 68 female bank employees in Turkey serve as the study setting. The SERVQUAL instrument is used in measuring employees' and customers' perceptions of service quality. The factor congruency technique is employed to determine the extent of similarities and disparities among the groups. Results show that the underlying configurations of service quality perceptions decompose into three factors in the cases of both customer groups and five factors in the case of employees. Overall, customers' and employees' service quality perceptions do not correspond. This discrepancy underscores the need for accurate assessment of customer perceptions of service quality and training of employees to look at service quality from the perspective of customers by using customers' definitions. Avenues for future reasearch are offered.