高校固定资产的管理

固定资产是高校资产的重要组成部分,固定资产的管理工作关系着办学的质量和学校的发展速度,本文针对高校固定资产管理存在的问题提出了一些建议,以期达到保护固定资产的安全与完整,提高固定资产的使用效率,促进学校健康发展的目的。     

高校固定资产管理绩效评价体系构建

固定资产是高校进行教学、科研的重要物质基础,但目前高校固定资产方面存在管理制度不健全、使用效率低下等许多不利因素,因此本文提出了构建高校的固定资产管理绩效评价体系,分析如何有效使用、合理配置高校固定资产,探寻一种可操作的资产运作和管理综合评价方法,以提高固定资产的使用效率。     

企业固定资产管理的现状与解决办法

本文通过对企业固定资产管理的实际现状入手，阐述了企业固定资产管理中存在的诸多问题，并就这些问题提出了切实可行的解决办法。     

煤矿固定资产管理浅析

针对煤矿固定资产管理存在的问题，指出了加强固定资产管理，实现资产保值增值的重要性，并提出了解决问题的对策。     

浅谈“运用现代化信息技术 创建科学的高校固定资产管理体系”的重要性

近年来,高等职业教育迅速发展。由于我国高校固定资产管理主要沿用原来相对陈旧的管理制度,随着"一校多区型"办学机制格局的形成,传统的资产管理已经不符合现代化管理的需要,高校固定资产管理面临着新的挑战。充分利用信息技术,实现高校固定资产信息化管理是当前高校管理的一个核心问题。随着社会的进步,人们现代化意识的深入和提高,高校固定资产的全面信息化管理是必然趋势。     

国有企业固定资产管理存在的问题及对策

本文针对当前国有企业固定资产管理存在的主要问题,强调指出了加强固定资产管理,实现保值增值的重任;当前国有企业固定资产管理存在的主要问题;并有针对性地提出解决问题的对策.     

高校国有资产采购管理中存在的问题与优化措施

教学、科研设备的充实和完善是提高大学核心竞争力的重要保障,如何合理利用国家资金、科学配置教育资源成为高校资产管理的重要课题,加强采购管理无疑是国有资产管理的关键。本文针对资产采购管理中存在的问题及管理措施进行了分析,以期为高校固定资产的精细化管理提供理论依据。     

浅谈加强煤炭企业固定资产管理的对策

一、煤炭企业固定资产管理中存在的主要问题1.固定资产管理制度不健全要确保固定资产的安全和完整,充分提高其使用效率,必须靠制度保证落实。但现行煤炭企业固定资产管理制度存在一定的问题：一是固定资产预算流于形式,购置随意性较大。二是授权审批制度不完善，对大额资本性支出没有经过集体决策。三是未制定切实可行的业务流程。四是未建立奖惩机制，对因管理责任造成的损失，没有相应制度来进行有效的责任追究。五是部分煤炭企业即便建立了管理制度，却没有严格执行。     

加强行政事业单位固定资产管理

当前,行政事业单位固定资产管理存在诸多问题和漏洞,必须采取有效措施,加强对行政事业单位固定资产管理,提高固定资产使用效益,保障固定资产的安全和完整。文章在分析存在的问题的基础上,提出相应的管理措施。     

浅论电网企业的固定资产管理

就固定资产管理对企业经营管理的影响、电网企业固定资产管理所存在的问题等进行了分析,并提出了电网企业改进固定资产管理的有关建议。     

固定资产减值在石化资产管理中的应用分析

结合石化行业资产管理的现状与特点,按照会计准则中对资产减值的要求,探讨出现资产减值现象时,如何通过资产组的认定,对固定资产进行减值测试,并依据测试结果计提固定资产减值准备及相关纳税调整事项。     

电网企业推进资产全寿命周期管理的二个难点及对策

固定资产是电网企业的核心资产,全寿命周期管理是一种新的资产管理理念和方法。根据资产全寿命周期理论,剖析了电网资产的寿命周期性、双重性、系统性和变动性等4个特性,提出了开展电网资产全寿命周期管理面临的在资产全寿命周期固定资产基础管理方面、成本费用准确归集方面的难点问题,从转变管理理念、破解技术难题的角度提出了解决问题的对策。     

Household Interest Rate Risk Management

I investigate household interest rate risk management by solving a life‐cycle asset allocation model that includes mortgage and bond portfolio choice. I find that most investors prefer an adjustable‐rate mortgage and thereby save on the bond risk premium that is contained in fixed‐rate mortgage payments. Only older, risk‐averse investors hold some fixed‐rate mortgage debt. Together with a position in short‐term bonds this enables them to hedge against changes in the real interest rate, while the inflation exposure of the debt and bond positions cancel out. Hedging house price changes with bonds only occurs at the end of the life cycle. Early in the life cycle short‐sale constraints prevent an effective hedge.     

Quantifying Decommissioning Risk in the Deepwater Gulf of Mexico

Deepwater oil and gas structures are expensive to install and will be expensive to dismantle when the asset no longer serves a useful purpose. Deepwater structures present special risk because decommissioning expenditures are expected to cost tens to hundreds of millions of dollars to perform, and occur when the asset no longer generates revenue. An analytic framework is presented to quantify the decommissioning risk of offshore structures by comparing the value of an asset's reserves to its undiscounted asset retirement obligations. The procedure is applied to the deepwater fixed platform and compliant tower inventory in the Gulf of Mexico circa January 2013.     

Risk and Return to Housing, Tenure Choice and the Value of Housing in an Asset Pricing Context

Homeowners do not diversify their risky home equity because of fixed costs of issuing securities and information costs. An asset pricing model is developed for homeowners with the undiversifiable home equity asset. Homeowner value and house value to diversified landlords are compared, and a tenure choice equation is developed. We demonstrate the existence of a rational expectations equilibrium under appropriate conditions.     

Real Estate in an ALM Framework: The Case of Fair Value Accounting

This study examines the liability hedging characteristics of both direct and indirect real estate with the advent of fair value accounting obligations for pension funds. We explicitly model pension obligations as being subject to interest and inflation risk to analyze the ability of real estate investments in hedging the fair value of pension liabilities and to quantify its role in an asset liability management (ALM) portfolio. We find that the portfolio composition differs depending on the definition of liability return. When liability returns solely follow actuarial changes, the mean‐variance efficient portfolio allocations toward direct real estate and fixed income decrease compared to the asset‐only optimization. When accounting for nominal liability obligations, real estate offers hedging benefits against interest rates for short holding periods but not for long‐term institutional portfolios. The inclusion of inflation risk renders a limited role for direct real estate in an ALM portfolio, while indirect real estate obtains no allocation. Inflation is at the heart of the discrepancy between reported and predicted pension plan allocations. Once accounting for inflation, the projected allocations come close to reported ones.     

The roles of stakeholder support and procedure-oriented management on asset recovery

As the management of returned products is fast becoming a business trend caused by pressure for compliance, asset recovery is increasingly viewed as a fertile area for firms to reduce cost and improve quality. Environmental management is a viable approach for Chinese manufacturers to respond to the escalating international quest for conserving the environment, to tackle the problem of rising raw material costs, and to improve product quality by analyzing returned products. To reach the goals of cost reduction and product quality improvement, manufacturers need to understand how asset recovery can be leveraged through procedure-based practices and stakeholder support to enhance performance. Product type, characterized by different levels of demand uncertainty and time-to-market, may affect the outcomes of asset recovery adoption and should also be taken into account. Drawing on the environmental management and business logistics literature, we provide empirical insights on asset recovery adoption using survey data collected from export-oriented Chinese manufacturers. We find that asset recovery and stakeholder support are complementary in strengthening manufacturers' financial performance regardless of product type. In addition, the performance impact of asset recovery can be substantial when manufacturers' environmental management practices are less procedural, allowing flexibility in the logistics management of product flows.     

流动资产投资政策与公司绩效关系研究——基于我国生物医药上市公司的实证分析

营运资本管理包括营运资本投资管理和筹资管理,而营运资本投资管理的重要内容之一是流动资产投资政策的制定。本文在进行流动资产投资政策与公司绩效的理论分析基础上,选取我国医药业上市公司2001～2010年74家面板数据,采用分位数回归检验流动资产投资政策对营运效率不同的公司绩效的影响,结果表明流动资产收入比对企业经营绩效产生负向影响,对营运效率越高的企业影响越显著。在此基础上,对于如何采取合理的流动资产投资政策提出了对策建议。     

我国资产证券化结构中SPV的法律构建问题

文章回顾了我国资产证券化发展不足的历史及原因,分析了我国资产证券化结构中SPV构建的法律问题,即现行的《公司法》、《合同法》、《担保法》等与SPV的构建都存在障碍。提出我国资产证券化结构中SPV的模式选择：第一,利用国有公司的公信力,发挥社会主义的优越性,以四大资产管理公司承担公司型SPV的职能。第二,依据现行《信托法》,以信托机制构建SPV的模式进行资产证券化。建议在借鉴国外经验的基础上,以保护投资者利益为原则制订我国的《资产证券化法》,推动资产证券化全面发展。