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1.
我国人力资源会计发展研究   总被引:3,自引:0,他引:3  
梁琪 《商业时代》2004,(18):35-36
人力资源会计的发展及其内涵 1960年,美国经济学会会长西奥多·舒尔茨发表<人力资本投资>,提出人力资本投资经济理论,认为人力的取得不是无代价的,人力(包括人的知识和技能)是资本的一种形态,可以称之为人力资本.这一演讲推动了人力资源理论研究,并从中衍生出了人力资源的基本概念. 1964年,美国密歇根州立大学企业研究所赫曼森发表的<人力资产会计>一文,是人力资源会计理论研究的起点.他指出,人力资源构成了大多数企业最有效的经营资产,财务报表中应该包括人力资源.1965年1966年,美国会计学会对人力资源会计理论进行了系统研究,认为需要对人力资源费用成本及人力资源效益进行衡量与评价,并交密歇根州立大学进行试验.  相似文献   

2.
随着金融衍生工具的出现和发展,对我国传统的财务会计处理模式提出了挑战。我国应结合金融市场的现状和国情,借鉴国际上相关准则和经验,加快研究并制定衍生金融工具的会计规范一衍生金融会计准则,充分满足披露衍生金融工具信息的需要。应改进会计报表的结构和编报方式、增加报表数量和表外注释。同时,加强对从业人员的业务理论培训,使他们谙熟衍生金融交易,使企业风险降到最低,效益达到最大。  相似文献   

3.
中国企业品牌气质塑造问题研究   总被引:1,自引:0,他引:1  
企业品牌效应决定了其产品在消费者心目中的地位,而品牌气质恰恰是企业品牌文化的衍生。运用品牌气质塑造理论,按品牌气质的性质和塑造手段对中国企业品牌气质塑造中存在的主要问题进行了研究,并提出了相应政策建议。  相似文献   

4.
大学衍生企业以其高技术、高风险、高收益的特点掀起了拉动区域经济发展的浪潮,并成为管理理论研究和实践研究的热点问题。但是,目前我国科技型大学衍生企业还存在起步较晚、发展时间短、技术积累相对较弱、未形成成熟的理论体系等问题。研究大学衍生企业促进企业快速成长,是一项具有重要理论价值和实际意义的研究课题。  相似文献   

5.
王彬彬 《现代商业》2013,(32):231-232
金融衍生工具因其设计的灵活性以及具有风险转移和杠杆效应等功能,在企业风险管理中的运用呈现迅猛发展的态势,在实际中得到了广泛的应用和发展,并且逐渐成为国际金融市场避险的重要工具。国外主流研究认为,企业运用衍生产品进行风险控制能提升公司价值,本文通过对有色金属生产加工行业75个样本公司的实证研究证明这一理论对我国上市公司并不适用,并对此提出相关政策建议。  相似文献   

6.
随着我国经济的不断发展和国际金融市场的蓬勃发展,衍生金融工具在国际金融市场中不断出现和发展,衍生金融工具对金融市场带来了很大的影响,引起了人们的高度重视和普遍关注。衍生金融工具的产生对传统会计的会计要素定义、会计确认、会计计量、会计报告和披露带来了一定的冲击和影响,因此需要企业对金融市场中的衍生金融工具进行一定的管理和监督,本文主要从衍生金融工具对传统会计理论的冲击中探究相应的对策。  相似文献   

7.
近年来,大学衍生企业已经成为企业战略管理、创新创业等领域的研究热点之一。本文基于资源基础、知识基础和社会网络理论阐述了大学衍生企业与母体大学之间的联系,从正式联系和非正式联系角度对湖北省39所高校的150个衍生企业进行实证分析。研究结果表明,股权联系、学科联系和高管联系均会对衍生企业绩效产生积极的影响,基于此,本文从上述三个方面提出了提升大学衍生企业绩效的措施。  相似文献   

8.
衍生金融工具得以迅速发展的一个重要原因是它能给企业控制和防范风险提供一种有效的途径和手段.企业利用衍生金融工具进行套期运作需要管理层进行一系列的策划和运作,其结果将会使企业产生各种不同的经营业绩.这些套期运作的管理活动及其相应的不同经营业绩应该在会计和财务报告中得到反映,这是衍生金融工具套期会计研究的主要内容.本文在对有关国际会汁准则、以美国为主的西方国家衍生金融工具套期会计实务进行研究和在我国进行调研的基础上,探讨衍生金融丁具套期会计的相关问题,并归纳我们在研究和调研中得到的启示和提出我国的政策建议.  相似文献   

9.
余云宜 《商》2013,(23):152-152
作为一种新型的交易手段,衍生金融工具有效的降低了企业的金融风险和资本投入,提高了企业的经济效益。但是传统的会计政策明显不能适应衍生金融工具的发展,因此文章针对衍生金融工具对现代会计政策的影响对现代会计政策提出了相应的要求。  相似文献   

10.
农业企业制度安排及其经济效率是经济运行中一个值得关注的问题。基于农业企业制度安排的现实,可以将农业企业合作生产和剩余分配的制度安排概括划分为固定工资契约制、分成地租契约制和固定地租契约制等三种形式。针对这三种形式,文章在运用逻辑推理、边际分析等方法进行理论分析的基础上,对这三种企业制度安排进行了历史考察、统计分析和实验检验,以说明和论证这三种企业制度安排的经济效率。文章认为,马歇尔税收等价理论和张五常佃农理论有关农业企业制度安排的研究并非完全对立,这两大理论可以在一定程度和范围内协调;关于这一协调,本文在垄断竞争市场的背景下,提出了融合这三种制度安排的激励效应理论,认为农业企业制度安排经过协调后会提升经济效率,并通过对农业企业的实证检验在理论分析层面证实了这一观点。  相似文献   

11.
This article empirically investigates if firms focusing on service innovation perform better financially than firms not focusing on service innovation. Analysis of the financial performance of 3575 Norwegian firms in the manufacturing industries supports the proposition that firms focusing on service innovation have significantly higher growth of operating results than firms not focusing on service innovation. However, this proposition is not supported in a corresponding analysis of 1132 Norwegian firms in the service industries. We elaborate on these results by investigating a variety of performance measures and by comparing the effects of service innovation between manufacturing and service industries. The article contributes to the service innovation measurement literature and to a better general understanding of the determinants of service innovation performance effects.  相似文献   

12.
江燕红 《财贸研究》2008,19(1):121-126
以在香港联交所上市的境内企业为样本,从收入的地区分布角度考察境外上市在我国企业国际化进程中的作用。研究结果发现:境外上市企业比仅在境内上市的企业更为依赖国际市场。但对境外上市企业境外上市前后境外收入占比的对比分析表明,境外上市并没有对我国企业拓展国际市场业务起到显著的推动作用。  相似文献   

13.
This article examines how Cuban-based firms and entrepreneurs circumvented ever- increasing risks in the illegal slave trade. The article sheds light to this question by analyzing new qualitative information of 65 Cuban-based firms against the Slavevoyages database. Our findings indicate that Cuban-based firms were entrepreneurial as they exploited the opportunities arising from the volatility of the slave trade by: (a) internalizing networks of agents which allowed the rapid diffusion of information, (b) diversifying trading goods and expanding the number of partnerships to reduce transaction costs and risk, and (c) adopting technological innovations that modified the design and use of vessels.  相似文献   

14.
ABSTRACT

This article is the first part of the study that attempts to explain the valuation of Internet firms during the dot.com “bubble” period from 1996 to 2000. One section of the article is dedicated to detailed literature review on valuation of firms, particularly firms with a high proportion of intangible assets. Another section presents a theoretical foundation for valuation on Internet firms based on the investment opportunities approach to valuation of growth shares. Finally, the last section presents testable hypotheses regarding the relationships between market values of Internet firms and several independent variables.  相似文献   

15.
The article investigates the motives undergirding the investment of Malaysian firms in Vietnam. It argues that a sizeable portion of Malaysian firms are market seekers exploiting Vietnam’s large, young, and growing domestic market, and natural resource seekers. The article also argues that some of the firms are strategic asset seekers as they collaborate with politically well-connected Vietnamese firms to further their long-term commercial interests. Only a small percentage of Malaysian firms identify themselves as efficiency seekers, which highlights the low organizational and technical abilities of Malaysia’s manufacturing sector.  相似文献   

16.
In this article, I explore the characteristics of businesses that use mobile money by using the World Bank’s Enterprise Surveys Program data set for the year 2013. I study firms in Kenya, Tanzania, Uganda, and Zambia. My analysis shows that small firms are more likely to use the service than medium and large firms. Also, older firms are more likely to use the service than younger ones. Moreover, firms with bank accounts are more likely to use the service. Finally, firms in Kenya are more likely to use the service than firms in Tanzania, Uganda, and Zambia.  相似文献   

17.
The dominating view of new, technology-based firms is that these firms are driven by a heroic entrepreneur who pursues aggressive growth. New, technology-based firms are expected to sooner or later develop tangible products with which new market niches are created and existing ones penetrated. Often the only perceived economic impact of new, technology-based firms is one delivered through rapid organic growth.The argument put forward in the present article is that the conception of new, technology-based firms as growth dynamos is largely misleading and partly the result of the growth bias in the traditional research on new, technology-based firms. In the present article, ten general misconceptions and more or less explicit assumptions of the traditional body of research on new, technology-based firms are contested. Alternative conceptions to replace the traditional ones are proposed. The policy implications of the new conceptions are discussed.  相似文献   

18.
《Business History》2012,54(6):956-974
Using data for the period from 1855 to 1947 and the two sub-periods, 1855–1902 and 1903–47, the article examines whether the organic growth rates of 38 Swedish life insurance firms are independent of size, as predicted by Gibrat's (1931) Law of Proportionate Effects. Using panel unit root tests and panel Generalised Method of Moments (GMM) regression, the article finds a significant difference between the growth rates of small and large Swedish life insurance firms (with smaller firms tending to grow faster than larger firms), a result that clearly contradicts Gibrat's Law as a long-run tendency in the Swedish life insurance sector. significant influences were also found on firm growth from profitability, organisational form, reinsurance, the real rate of interest and the Swedish regulatory environment.  相似文献   

19.
ABSTRACT

This article investigates the role of international joint venture strategy of five multinational enterprises in the Russian construction market. Joint ventures play a crucial and specific role for these firms’ strategy in Russia: They serve both as an entry mode and a postentry strategy; facilitate business and guide foreign investors; increase efficiency for further strategy; and help international construction firms overcome the environmental deficiencies. Findings of the article bolster the theory by stressing the facilitating effect of joint venture upon challenges and problems that Western firms meet in emerging market in contrast with more developed economies.  相似文献   

20.
This study investigates the influence of audit committee characteristics on the likelihood of financial restatements by firms in Malaysia. Annual reports of 350 firms that have restated their financial statements in the year 2008 and 2009 are analyzed. An additional 350 firms that did not restate their financial statements are considered, resulting in a total of 700 observations. Regression analysis identifies audit committee characteristics such as its independence, size, expertise and activity as statistically significant in explaining the likelihood of financial restatements. This article highlights the important role of the audit committee in mitigating financial restatements by firms in Malaysia.  相似文献   

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