共查询到19条相似文献,搜索用时 62 毫秒
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银行信贷风险是企业所处的行业风险、企业的经营风险和企业的财务风险等综合作用的产物,具有滞后性和潜伏性的特点。分析企业潜伏的危机,找出其生存发展的出路,把握好信贷管理的尺度,提高决策水平,是提高贷款质量的关键。就银行而言,对企业现金流量的分析有其特殊的作用。因为真正能用于偿 相似文献
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数学期望在风险决策中的应用 总被引:1,自引:0,他引:1
数学期望是概率论中一项重要的数字特征,在经济管理工作中有着重要的应用风险决策中的期望值法便是处理风险决策问题常用的方法,该方法是:当风险事故发生的概率已知或可以估计时,对各种风险事故给出处理方案,先分别计算出每种方案收益(损失)的期望值,然后择其期望值最大(最小)的方案为最优决策方案,即根据每个方案的期望收益 相似文献
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企业因决策不当或失误而陷入困境的范例有很多,其中非理性决策是一个重要的因素。该文通过事例对非理性决策的理念和制度原因等进行了分析,并对如何实现理性决策进行详尽论述,对企业经营管理实践有一定指导意义。 相似文献
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随着经济的飞速发展,我国的大中型企业也不断的崛起,但是我们应该清醒的看到在企业不断成长的过程中出现了众多的亟待解决的问题,税务风险的管理及其成本就是其中之一。随着市场的饱和等原因的出现,大中型企业之间的竞争不断的加剧,而税务风险在企业的竞争中是很重要的因素。为了规避风险,企业在发展的过程中就要支出部分成本来解决税务风险问题。那税务风险的管理成本包括预防成本惩治成本的几项。企业在不断的完善发展中必须得考虑到税务风险及管理的成本。要考虑这两者之间的制约和对企业的巨大影响。 相似文献
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George M. Scott 《Accounting & Business Research》2013,43(4):309-316
In this paper, experimental, computer simulation methods are used to demonstrate how a depreciation-type adjustment influences the distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without depreciation adjustments, tend towards a normal form as a function of increasing ‘activity’ levels. They also indicate that depreciation is likely to accelerate the transition towards a normal form as activity levels increase and to transform a non-normal form to one that is significantly closer to the normal at relatively low activity levels. The impact of the fixed asset ‘impairment’ rules is also investigated. The results reported in the paper have implications for standard-setting, risk analysis and inference using accounting earnings and related numbers, including ratios based upon earnings. 相似文献
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教育券作为近年来的新兴事物,不仅在国内外,而且在哲学、经济学、社会学、法学和行政学等领域均引发了激烈的争议。从经济学角度来看,主要体现在基金性质、机会均等、市民价值、教育质量和实践难题等五个方面。尽管如此,这一制度对我国的教育发展仍然具有相当大的借鉴意义。 相似文献
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指出经济学课程的特性决定了其教学也有其自身的特点,这些特点表现在教什么,如何教,如何学三个基本问题之中。根据长期教学实践,提出了一些看法。 相似文献
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John D. Hey 《The GENEVA Papers on Risk and Insurance - Theory》2002,27(1):5-21
Following a brief review of the main experimental work into the economics of risk and uncertainty, both static and dynamic, this paper reports the results of an experiment testing one of the key assumptions of the theory of dynamic economic behaviour—that people have a plan and implement it. Using a unique design which enables the plan (if one exists) to be revealed by the first move, the experiment was implemented via the Internet on a subset of the University of Tilburg's ongoing family expenditure survey panel. The advantages of using such a set of subjects for the experiment are twofold: the demographic characteristics of the set are known and therefore demographic inferences can be made; the representativeness of the set is known and therefore inferences about populations can be made. The results suggest that at least 36% of the subjects had behaviour inconsistent with the hypothesis under test: that people formulate plans and then implement them. Interestingly demographic variables are unable to explain the consistency or inconsistency of individuals. One conclusion is that subjects simply make errors. An alternative conclusion, consistent with previous experimental research, is that people are unable to predict their own future decisions. The implications for dynamic theory (particularly relating to savings and pensions decisions) are important. 相似文献
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资本市场的信息经济学分析 总被引:1,自引:0,他引:1
资本市场是以信息为轴心的市场,也是信息最不对称市场.本文从信息经济学的视角对资本市场上的主要信息现象进行了分析,解释了"劣股驱逐良股"等逆向选择现象及可能存在的道德风险效应,并强调信息披露制度建设是强化资本市场监管的着力点. 相似文献
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